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Bhasir Oil Mills Vs. Union of India

Court : Mumbai

Subject : Excise

Acts : Vegetable Oils Cess Act, 1983 - Sections 2(2) and 3; Board Act - Sections 3(4), 9(1) and 9(2); Constitution of India - Article 226; Central Excise Act, 1944

Reported in : 1989(24)LC513(Bombay); 1990(47)ELT305(Bom)

show cause notices to the petitioners in Writ Petition No. 2049 of 1985 under Section 3 of the Vegetable Oils Cess Act, 1983 (for short 'the Cess Act') for levy of cess on vegetable oil extracted by the petitioners Nos. 1

A.P. Oil Millers Association and ors. Vs. Union of India (Uoi) and ors ...

Court : Andhra Pradesh

Subject : Constitution

Acts : Vegetable Oils Cess Act, 1983 - Sections 3 and 3(1); Cotton Copra and Vegetable Oil Cess Abolition Act, 1987 - Sections 13 and 13(1); Produce Cess Act, 1966; Constitution of India - Articles 14, 19, 21 and 226

Reported in : 1992(2)ALT135

Petitioners are engaged in the manufacture and sale of vegetable oils. By virtue of Section 3 of the Vegetable Oils Cess Act, 1983 (Act No. 30 of 1983), cess is leviable on vegetable oils produced in any mill in the country. … the manufacture and sale of vegetable oils. By virtue of Section 3 of the Vegetable Oils Cess Act, 1983 (Act No. 30 of 1983), cess is leviable on vegetable oils produced in any mill in the country.

M/S. B.K. Industries and Others, Etc. Etc. Vs. Union of India and Othe ...

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 32 and 368; Vegetable Oils Cess Act, 1983 - Sections 3(1) and (4); National Oilseeds and Vegetable Oils Development Board Act, 1983 - Sections 4, and 9; Produce Cess Act, 1966; Copra Cess Act, 1979; Vegetable Oils Cess Act, 1983

Reported in : AIR1993SC2123; 1993(65)ELT465(SC); JT1993(2)SC709; 1993(2)SCALE541; 1993Supp(3)SCC621; [1993]3SCR51; [1993]91STC548(SC)

of writ petitions question the validity of the levy and collection of cess under Section 3 of the Vegetable Oils Cess Act, 1983 for the period commencing 1st March, 1986 and ending with 31st March, 1987.2. Parliament enacted in the year … 30 of 1983), hereinafter referred to as the Cess Act. The purpose of this Act is stated in Sub-section (1) of Section 3. It is to levy and collect 'by way of cess, for the purposes of the

Devi Dass Gopal Krishan Ltd. Vs. Uoi and ors.

Court : Punjab and Haryana

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A, 11A(1) and (2), 11B, 11AA, 11AB and 35A; Vegetable Oils Cess Act, 1983 - Sections 15(2); Produce Cess Act, 1966 - Sections 3(4)

Reported in : 2001(75)ECC518; 2002(140)ELT56(P& H)

the pendency of litigation involving challenge to the levy of cess under the 1966 Act, the Parliament enacted Vegetable Oils Cess Act, 1983 (for short, 'the 1983 Act') which came into force with effect from 1.1.1984. The petitioner challenged the vires … by the Superintendent, Central Excise, Moga for payment of interest at the rate of 20% per annum under Section 11AA of the Central Excise Act, 1944 (for short, 'the 1944 Act') on the delayed payment of cess

Prestige Foods Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1998)(102)ELT135TriDel

the period 1-1-1984 to 31-12-1984 was liable to vegetable oil cess under Section 3(1) of the Vegetable Oil Cess Act, 1983 and that the appellants had produced vegetable oils with the aid of power but, removed the same without

Delhi Cloth and General Mills Co. Ltd. and ors. Vs. the Agricultural P ...

Court : Patna

Subject : CommercialConstitution

Acts : Bihar Agricultural Produce Markets Act, 1960 - Sections 1, 2, 3, 4, 27, 29, 30, 33A and 39; Industries (D & R) Act, 1951; Essential Commodities Act, 1955; National Oilseeds and Vagetable Oils Development Boards Act; Constitution of India - Articles 254 and 265; Bihar Agricultural Produce Markets (Amendment) Act, 1982 - Sections 2

National Oilseeds and Vegetable Oils Development Board Act, 1983 (hereinafter referred to as the 'NOSVODB Act') and the Vegetable Oils Cess Act, 1983.A. The State ActStatement of Objects and Reasons 'The importance of properly organised markets of agricultural and allied … Indian Evidence Act, 1872 (1 of 1872), presume that such order was so made by that authority.C. N.O.S.V.O.D. Act, 1983, Section 2.- 'Declaration as inexpediency of control by the Union- It is hereby declared that it is expedient in

Jayalakshmi Cotton and Oil Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1990)(50)ELT268TriDel

ground that they were not required to pay the cess at all. The contention was that under the Vegetable Oils Cess Act, 1983, cess was not payable on oil produced from oilseeds or any other oil bearing material of plant origin … excise shall be levied and collected at the rate of one rupee per quintal of vegetable oil." 5. Section 2 of the Act which contains definitions of certain terms used in the Act does not define vegetable … 1. M/s. Jayalakshmi Cotton & Oil Products Pvt. Ltd. has filed the instant

Jayalakshmi Cotton and Oil Products Vs. Income-tax Officer.

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (1995)55ITD195(Hyd.)

Assessing Officer under section 43B is quite unjustified. He also filed before us a copy each of the Vegetable Oils Cess Act, 1983 and the National Oilseeds and Vegetable Oils Development Board Act, 1983, and placing strong reliance on the decisions … appeal by the assessee directed against the order of the CIT(A), Vijayawada, dated 22-3-1989 for the assessment year 1985-86, first ground relates to disallowance of provisions of cess on oils of Rs. 2,80,443 under section 43B.2. Facts

Bhopal Sugar Industries Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1990)LC438Tri(Delhi)

8.3.84, no Cess could be levied upto 7.3.84; and iii) that the Form-A prescribed in Section-4 of the Vegetable Oils Cess Rules, 1984 does not have any column to require information in respect of Oil manufactured by the units … under Section 11A of the Central Excises and Salt Act read with Section 3(IV) of the Vegetable Oil Cess Act, 1983. The appellants filed their reply mainly contending that the proposed recovery of cess was quite illegal, ultra-vires without … 1. Present appeals are directed against the impugned Order so far as it

M/S. Ravi Vegetable Oil Vs. the Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

in the Lok Sabha, that it has been decided to dispense with the Cess on Cotton, Copra & Vegetable Oils and Ministry of Agriculture will take appropriate action in the matter, they were led to believe that Cess … vegetable oil falling under heading 1503.10 & 1503.90. They were required to pay Cess under the Vegetable Oil Cess Act 1983. As the Finance Minister on 28.2.86, at the time of introducing the finance bill 1986-87, had stated in … 24.6.87, leads us to find, it is not a demand envisaged under section 11 A (1) of the Central Excise Act 1944, provisions of which