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Mumbai Court April 1983 Judgments

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Apr 04 1983

Philips India Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Apr-04-1983

Reported in: (1983)LC1786DTri(Mum.)bai

1. The goods whose classification under the First Schedule to the Indian Tariff Act, 1934 (hereinafter referred to as the I.C.T.) is in dispute, are three consignments of tungsten wire of 650 micron thickness. The custom authorities assessed the goods to bas'- duty under item 73(23) I.C.T. at 100% ad valorem plus auxiliary duty at 20% ad valorem. The Appellant's claimed re-assessment of the goods under Item 70(1) of the I.C.T. and consequential relief by way of refund of the excess duty collected. The lower authorities rejected the claim on the ground that the tungsten wire in question was resistence wire whether it was used for general lighting or heating and therefore its classification as resistence wire under Item 73(23) of the I.C.T. was correct. The Appellants filed a revision application before the Central Government against the Appellate 'Collector's order. The revision application (hereinafter referred to as appeal) has been transferred to this Tribunal under Section 131 (b) ...


Apr 04 1983

All India Reporter Limited Vs. State of Maharashtra and Others

Court: Mumbai

Decided on: Apr-04-1983

Reported in: [1981]131ITR16a(Bom); (1983)IILLJ387Bom

Jamdar, J.1. The petitioner All India Reporter Ltd., which is a Public Limited Company incorporated under the Companies Act, 1956, is a leading law publisher in India. It publishes commentaries on various statutes, Manuals, Digests and the following Law Reports :(1) All India Reporter (2) Criminal Law Journal (3) Labour and Industrial Cases (4) Taxation Law Reports (5) Allahabad Law Journal (6) U.P. Law Tribune2. The law reports published by the petitioner company are ad verbatim reproduction of the judgments delivered by various High Courts and also the Supreme Court of India. The judgments are point-noted and the head-notes are prepared showing the important questions of law adjudicated upon the concerned judgments. The law reports are published periodically in 12 parts every year, except the Allahabad Law Journal, which is published in 24 parts, and at the end of the year common Index of the whole volume is prepared and supplied to each customer subscribing to the law reports. The l...


Apr 04 1983

Washim Municipal Council, Washim Vs. Chaganlal

Court: Mumbai

Decided on: Apr-04-1983

Reported in: AIR1983Bom437

ORDER1. This Revision Application is directed against a reversing decree and judgment passed by the Joint Judge in Regular Civil Appeal No. 105 of 1978. The claim involved being in a sum below Rs. 3,000 the present Revision Application is filed. 2. The suit out of which this Revision Application has arisen was filed by Washim Municipal Council against one Chaganlal to recover octroi duty of Rupees 1,625 from the said Chaganlal for having imported a truck No. MHV 2576 within Washim Municipal area. The said truck was registered at the Ansing address in the name of Chaganlal. Ansing is a village about 20 miles away from Washim. It was so registered under Motor Vehicles Act at the aforesaid village.3. The defence of the defendant was that the vehicle was not registered within the Washim Municipal areas that it was not brought to Washim Municipal Area when it was first purchased: that he did not give Ansing address to evade tax and that octroi duty was not liable to be paid as the truck was...


Apr 04 1983

S.K. Oil and Pulses Mill Vs. State of Maharashtra and ors.

Court: Mumbai

Decided on: Apr-04-1983

Reported in: 1983(2)BomCR668

S.J. Deshpande, J.1. This writ petition is filed by the petitioner under Article 226 of the Constitution of India. The petitioner is a partnership firm established on 1st of March, 1980, and registered on 18th of August, 1980. The partners of the firm are not shown as parties to the petition. However, the firm being registered, it must be deemed that all partners are parties to this petition. Respondent No. 1 is the State of Maharashtra. Respondent No. 2 is the Marathwada Development Corporation Limited, situated at Vikas Bhavan, Aurangabad. Respondent No. 3 is the Maharashtra State Oil Seeds Commercial and Industrial Corporation Ltd., situated at Jolly Bhavan No. 2, 2nd Floor, New Marines lines, Bombay.2. The partnership is a Will. The business of the partnership firm was of dealing in oil from oilseeds, except KARDI, and pulses of all kinds. The partnership is styled as Messrs. S.K. Oil and pulses Mill situated at Plot No. 46 and 53, Lathur Industrial State Co-operative Society Ltd.,...


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