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South India Viscose Ltd. Vs. Textiles Committee and ors.

Court : Chennai

Subject : Direct Taxation

Acts : Textiles Committee Act, 1963 - Sections 4, 12 and 12(1); Textiles Committee Rules, 1965 - Rule 21

Reported in : [1973]91ITR595(Mad)

the Textiles Committee, Bombay, is a body corporate established by the Central Government under Section 3 of the Textiles Committee Act, 1963 (Central Act 41 of 1963), (hereinafter referred to as ' the Act'), having perpetual succession and a common … petitioner filed a reply-affidavit denying the various contentions put forward in the counter-affidavit and contending as follows : Section 4(1) of the Act particularises the functions of the Committee to ensure standard qualities of textiles both for internal

Biswanath Hosiery Mills Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Kolkata

Subject : ExciseOther Taxes

Acts : Textiles Committee Act, 1963 - Sections 4, 5A and 5A(3); ;Central Excise Act, 1944 - Sections 2 and 3; ;Textiles Committee (Amendment) Act, 1973; ;Bengal Finance (Sales Tax) Act - Section 10; ;Constitution of India - Article 226; ;Textiles Committee (Cess) Rules, 1975 - Rules 2(C), 4, 8, 10, 11 and 52; ;Central Excise Rules - Rules 10A, 10B and 12

Reported in : (2008)3CALLT4(HC),2007(4)CHN593

Court for determination of the following question by a Division Bench:Whether cess payable, under Section 5A of the Textiles Committee Act, 1963, by a manufacturer of textiles who neither paid duty of excise under Central Excise and Salt Act, 1944, … deficiency in duty or its cause by a quasi-judicial procedure. If, however it is read in conjunction with Section 4 of the Act, we think that a quasi-judicial proceeding, in the circumstances of such a case, could take

The South India Hosiery Manufacturers Association Vs. Textiles Committ ...

Court : Chennai

Subject : Other Taxes

Acts : Textile Committee Act, 1963 - Sections 2, 5A and 5A(1); Textile Committee (Amendment) Act, 1973; Textile Committee (Cess) Rules, 1975 - Rules 4 to 8 and 10; Constitution of India - Article 14; Central Excises and Salt Act, 1944

Reported in : AIR2002Mad220; (2002)1MLJ391

the petitioner Association to the liability of payment of Cess under the provisions of Section 5-A of the Textiles Committee Act, 1963, read with Rules 4 to 8 of the Textiles Committee (Cess) Rules, 1975. 2. It is seen that

Pasupati Fabrics Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Commercial

Acts : Textile Committee Act, 1963 - Sections 5A(7) and 5D

Reported in : 2003IVAD(Delhi)154; 107(2003)DLT15; 2004(165)ELT35(Del)

nor can be raised, particularly after the decision of the Supreme Court in the Sirsilk Ltd. v. The Textiles Committee, : AIR1989SC317 , upholding the validity of the Act.'16. Merely because words 'duty of excise' are used in … textile machinery. By virtue of the Textile Committee (Amendment) Act, 1973, Section 5A was inserted in the Textile Committee Act, 1963. Section 5A inter alias provided that there would be a levied and collected as a cess for the purposes … that the Central Government shall by a notification establish a Committee to be known as the Textile Committee. Section 4 of the Act provided that the function of the Committee shall be generally to ensure standard qualities of

Shri Rajasthan Syntex Ltd. Vs. Dy. Cit

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2002)77TTJ(NULL)849

the facts of the case one has to analyse the nature of textiles committee cess duty. As per Textiles Committee Act, 1963, the Government of India would appoint a committee to achieve the object which are specified in section 4

Bangalaxmi Hosiery Mills P. Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Subject : Excise

Acts : Textile Committee Act, 1963 - Section 5(7); ;Textile Committee Rules, 1975 - Rules 4 and 8; ;Central Excise Rules, 1944 - Rule 54

Reported in : 1997(94)ELT42(Cal)

In this writ application the writ petitioner has come up to this Court for a declaration that, the Textile Committee Act, 1963 is not applicable to the writ petitioner No. 1 and also for setting aside the … this writ application the writ petitioner has come up to this Court for a declaration that, the Textile Committee Act, 1963 is not applicable to the writ petitioner No. 1 and also for setting aside the notice dated 8th … has been provided that the appeal shall lie under Sub-section (7) of Section 5a of the Act to the Tribunal within one month of demand … have been challenged in this writ application have been annexed at pages 41 to 45 of the writ application. It appears from a reading of

Karur District Dyeing and Bleaching Factory Owners' Association repres ...

Court : Chennai

Subject : Other Taxes

Acts : Textiles Committee Act, 1963 - Sections 2, 5A, 5A(1), 5A(7), 5(D) and 11(4A); Industries Development And Regulation Act, 1951; Textiles Committee Rules, 1975 - Rules 4, 7 and 8

Reported in : 2009[13]STR317

of 0.05% and also calling upon them to furnish monthly returns in Form A as required under Rule 4 of the Textiles Committee Rules, 1975 (in short 'the Rules') for the entire labour charges received by them.c. … by its Members cannot be subjected to imposition of Cess under the provisions of Section 5A of the Textiles Committee Act, 1963.2. The case of the petitioner association, in short, is as follows:a. The Members of the petitioner association are

Collector of Customs Vs. Birla Jute Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1992)(61)ELT100TriDel

also reproduced below - "In exercise of the powers conferred by sub-section (1) of section 5A of the Textiles Committee Act, 1963 (41 of 1963) and in supersession of the notification of the Govt. of India in the Ministry of … The collection of cess by Textile Committee has no relevance for collection of additional duty of customs under Section 4 of the Act. He contended that Section 12 of the Customs Act is not important but under Section

Sirsilk Ltd. Vs. Textiles Committee and ors.

Court : Supreme Court of India

Subject : Commercial

Acts : Constitution of India - Article 265; Industries (Development and Regulation) Act, 1951; Textile Committee Rules, 1965 - Rule 21; Textile Committee Act, 1963 - Sections 2, 4, 11, 12(1) and 22; Textiles Committee (Amendment) Act, 1973

Reported in : AIR1989SC317; JT1988(4)SC92; 1988(2)SCALE975; 1989Supp(1)SCC168; [1988]Supp2SCR880

Rule 21 of the Textiles Committee Rules, 1965 made by the Central Government under Section 22 of the Textiles Committee Act, 1963, by the Textiles Committee constituted under Section 3 of the Act, on the production of rayon yarn and … and includes fibre.Section 3 of the Act provides for establishment of the Textiles Committee by the Central Government. Section 4 deals with the functions of the Committee. The functions of the Committee as stated in Section 4 generally

The Travancore Rayons Ltd. Vs. the Textiles Committee

Court : Kerala

Subject : Civil

Acts : Textiles Committee Act, 1963 - Sections 12; Central Excise Act, 1944; Textiles Committee Rules, 1965 - Rule 21; ;Constitution of India - Article 226

Reported in : AIR1972Ker278

wherein rayon yarn and cellulose film are manufactured. The term 'textiles' is defined in Section 2(2) of the Textiles Committee Act, 1963'; and ravon yarn is a textile within the meaning of that definition. The Textile Committee Act is a … 'that Act; and respondents 2 and 3 are the Union of India and the State of Kerala respectively.2. Section 4 of the Act lays down the functions of the Committee. Section 11 provides for inspection and examination of