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Kolkata Court October 1974 Judgments

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Oct 01 1974

Union of India (Uoi) Vs. Additional Member, Board of Revenue and anr.

Court: Kolkata

Decided on: Oct-01-1974

Reported in: [1975]36STC61(Cal)

Sabyasachi Mukharji, J.1. In this reference under Section 21(3) of the Bengal Finance (Sales Tax) Act, 1941, the following question, as directed by this court, has been referred :Whether, on the facts and in the circumstances of the case, the Iron and Steel Controller while disposing of the surplus steel and the T. C. A. steel and the leaflets, etc., was carrying on a business of selling the said goods within the meaning of Section 2(c) of the Bengal Finance (Sales Tax) Act, 1941, and, as such, was a dealer within the meaning of Section 2(c) of the said Act. 2. There was a Technical Co-operation Aid Scheme hereinafter referred to as the T. C. A. under which the Government of India got loan and gift of dollars from the Government of the United States with which the Government of India secured iron and steel from foreign countries, having invited global tenders, and the iron and steel so imported were sold at cost price or below the cost price through the Iron and Steel Controller of the...


Oct 01 1974

Haridas Malakar and ors. Vs. Jay Engineering Works

Court: Kolkata

Decided on: Oct-01-1974

Reported in: (1975)IILLJ26Cal

A.K. Mukherjee, J.1. This Rule is directed against an award made by the Second Industrial Tribunal. West Bengal dated January 31, 1.967 whereby the said Tribunal refused to reinstate 21 workmen who were dismissed from service.2. Respondent No. 1 M/s. Jay Engineering Works Limited is one of the leading companies in India engaged in manufacturing and sale of sewing-machines and electric fans. It employed at the relevant lime about five thousand workmen. The workmen of the company are organised under a trade union known as Jay Engineering Workers' Union (hereinafter referred to as the union). On November 24, 1964, the union served a notice of strike on the company and the workmen went on strike on and from December 17, 1963. The said strike was, however, called off on the basis of a tripartite agreement dated May 27, 1964. Under Clause 8 of the aforesaid settlement, domestic enquiries were conducted in respect of 25 workmen listed in the agreement. As a result of the said enquiries, the s...


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