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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 … ORDERP.M. Jagtap, A.M.This appeal of the assessee is directed against the order of learned Commissioner (Appeals), Udaipur, dated 9-9-1994.2. Ground No. 1 [(a) and (b)] relates to the common issue of priority of set off of brought

Virlon Textile Mills Ltd. Vs. Commissioner of Central Excise, Mumbai

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 3(1) and 5A(1); Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 3 and 3A; Textile Committee Act, 1963; Central Excise Tariff Act, 1985 - Sections 3; Industries (Development and Regulation) Act, 1951 - Sections 14; Central Excise Rules, 1944 - Rule 8(1); Industries (Development and Regulation) Rules

Reported in : 2007(118)ECC43; 2007LC43(SC); 2007(211)ELT353(SC); JT2007(5)SC597; 2007(5)SCALE767; (2007)4SCC440

Additional Duty of Customs under Section 3A of Customs Tariff Act, 1975-@ 4%.D. Cess @ 0.05% under Textile Committee Act, 1963.According to the show cause notice, the appellant had failed to pay the duty in respect of clearances of … S.H. Kapadia, J.Civil Appeal No. 570 of 2002:1. Appellant-M/s Virion Textile Mills Ltd. is a 100% Export Oriented Unit (EOU) engaged in the manufacture of Texturised Polyester Yarn and … Area (DTA) subject to permission given by the competent authority under para 9.10(b) of Export and Import Policy (Exim Policy) 1997-2002. In this civil appeal,

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

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 … The learned judge, in particular, referred to the letter of the Textiles Committee to the petitioner-company, dated January 9, 1967, and to the letter dated January 30, 1967, from the Association of the Man-Made Fibre Industry to

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, … one in the case of Union of India and Ors. v. Deokinandan Agarmalla reported in AIR 1992 SC 96 and the other in the case of A.K. Roy and Ors. v. State of Punjab and Ors. reported

Commissioner of Income-tax Vs. Century Enka Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 33(1)

Reported in : [1981]130ITR267(Cal)

the Allahabad High Court in the case of Juggilal Kamalapat Cotton Spinning and Weaving Mills Co. Ltd. v. Textiles Committee, Bombay [1972] 2 Tax LR 2104. There, the learned single judge of the Allahabad High Court was dealing … because these were made of fibres and also because these were made of artificial silk. Under the Textile Committee Act, 1963, Section 12, there was a levy of fee on the companies manufacturing rayon and nylon yarn. For the purpose … Section 3 of the Central Excises and Salt Act, 1944, and Rule 9 of the Rules made thereunder. On January 23, 1978, the Asst. Collector

Premier Mills Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33, 34, 37, 37(1), 41(2) and 54

Reported in : [1985]152ITR457(Mad)

yarn produced by J.K.C.S.& W. Mills fell with in the definition of textiles in s. 2(g) of the Textiles Committee Act, 1963. Section 2(g) defined textile as meaning 'any fabric or cloth or yarn made wholly or in part of cotton … meaning of the word 'mainly', is 'chiefly; to the greatest extent; in the main, for the most part'.' 9. It is, therefore clear that to fall within the meaning of textiles in the second limb of the

Sangam ( India ) Limited Vs. Textile Committee Cess Appl. Tribu. Andor

Court : Rajasthan Jodhpur

Subject : Land Acquisition

demand notice dated 09.07.2008, the appellant preferred an appeal (TCA No.29/2008) before the Appellate Tribunal constituted under the Textiles Committee Act, 1963 (‘the Act of 1963’) with the contentions, inter alia, that no notice was given before raising the demand; … argued that the Appellants being processors are not liable to pay any cess in terms of proviso to section 5A(1) of the Textile Committee Act, 1963. The Ld. Counsel has cited the ruling of the CEGAT in … the Demand Notice dated 09.07.2008 for Rs.8,97,783/- for the period 10/2004 to 9/2005 on the ground that no opportunity was given in issuing the Demand

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 … for which assessment is being made. Rule 10 refers to recovery of cess short levied or erroneously levied. 9. The Statement of Objects and Reasons referred to above clearly show the intention of the Central Government in

Vareli Textile Industries Ltd. Vs. Union of India

Court : Gujarat

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 3; Customs Tariff (Amendment) Act, 1985; Textiles Committee Act, 1963 - Sections 5A and 5A(1); Textile Committee (Cess) Rules - Rule 2; Customs Act, 1962 - Sections 3(1) and 12; Constitution of India - Articles 19(1), 265 and 300A

Reported in : 1997(91)ELT279(Guj); (1996)2GLR134

this Court in the case of Maheshwari Mills Ltd. v. Union of India reported in 1992 (58) E.L.T. 9 (Guj.). It is not disputed that under the provisions of the Textiles Committee Act, 1963 cess is levied … affidavit-in-reply in both the petitions. It is contended that the cess is levied under the provisions of the Textiles Committee Act, 1963. Section 5A(1) of the said Act reads as follows : 'Imposition of cess on textiles and textile machinery manufactured