Mumbai Court March 2002 Judgments
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Cit Vs. Miss Piroja C. Patel
Court: Mumbai
Decided on: Mar-08-2002
Reported in: [2002]122TAXMAN752(Bom)
At the instance of the department, the Tribunal has referred the following question for the opinion of this court for the assessment year 1975-76 :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the amount of Rs. 2,30,000 being compensation paid by the assessee and other co-owners to the hutment dwellers for vacating the land was an allowable expenditure within the meaning of section 48, read with section 55 of the Income Tax Act, 1961, in the assessment year 1975-76?'2. The assessee and other co-owners owned a certain piece of land at Andheri admeasuring 10,577 sq. mts. The property was notified for a public purpose under the Maharashtra Regional Town Planning Act, 1966, read with the Land Acquisition Act, 1894. The property was subsequently sold to the Bombay Municipal Corporation by negotiation- cum-acquisition. This was under the provisions of the Maharashtra Regional Town Planning Act, 1966, read with the Land Acquisition Act...
Bussa Overseas and Properties Vs. Cc (import)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-07-2002
Reported in: (2002)(102)LC300Tri(Mum.)bai
2. In September, 1991 the applicants herein imported goods described in the three bills of entry as "compound alcoholic preparations" namely under-proof whisky used only for the manufacture of IMFL - Indian Whisky" and claimed clearance thereof against REP licences issued prior to 6.12.1990; the commercial invoices issued by the supplier described the goods in identical terms. The REP licences were valid for import of items covered in Appendix 3-A items in terms of entry No. 218 of Appendix 3-A of Import Policy 1990-93 which covered "ethyl alcohol". In the alternative it was claimed that the goods were covered by the residuary entry at serial No. 524 of Appendix 3-A which covered "chemical and allied items other those listed in Appendix 2, 5 and 6".The department objected to the imports on the ground that the goods were "concentrates of alcoholic beverages" covered by serial No. 31 of Appendix 2B of the Policy and hence the REP licence did not cover the goods.3. Show cause notice date...
Dharamsi Morarji Chemical Co. Vs. Cc and Ce
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-07-2002
Reported in: (2002)(104)LC71Tri(Mum.)bai
1. The refund claim by the appellant in this case was denied on the ground that the appellants had passed on the burden of duty to the buyers. Before the original as well as the appellate authority the claim was made that credit notes had already been issued to the buyers in effect taking the burden back on the manufacturer. The Commissioner (Appeals), however, relying upon the Tribunal judgment in the case of CCE v. Addison and Company denied the claim of the assessee. Hence this appeal.2. Shri Parakh states that not only the credit notes were issued to the buyers but that credit taken by the buyers were also reversed. He relies upon the Tribunal's later decision in the case of CCE v. Oswal Cotton Spinning MillsCCE v. Addison and Company has been departed from and in identical circumstances it has been held that principles of unjust enrichment do not apply.CCE v. Addison and Company was set aside by the Madras High Court while deciding a reference on a question arising from that judg...
Hindustan Petroleum Corpn. Ltd. Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-07-2002
Reported in: (2002)(146)ELT124Tri(Mum.)bai
1. On hearing both sides prayer for waiver of pre-deposit of duty confirmed of Rs. 14,26,266/- was granted and the appeal was taken up for disposal with the consent of both sides.2. The appellants supplied lubricating oils to foreign going vessels as ship stores in terms of Rule 13 of the Central Excise Rules, 1944 which permitted such export without payment of duty on appropriate bonds being filed. Although such exports were made under bond for a number of years vide three show cause notices it was alleged that the facility was not available and therefore demand for duty as mentioned above was made covering the period December, 1998 to December, 2000. The duties were confirmed by the Dy. Commissioner on the ground that in terms of Notification 44/94-C.E., dated 22-9-1994 lubricating oils was shown to be a commodity eligible for export under claim for rebate in terms of Rule 12. He observed that there was no specific notification under Rule 13 for export of ship stores under bond. In ...
Larsen and Toubro Ltd., Bombay and anr. Vs. State of Maharashtra
Court: Mumbai
Decided on: Mar-07-2002
Reported in: 2002(4)BomCR111; (2002)3BOMLR539; 2002(2)MhLj857
P.S. Patankar, J.1. The petitioners by this petition filed under Article 226 of the Constitution of India are challenging the provisions of the Maharashtra Tax Laws (Levy, Amendment and Repeal) Laws 1989 (for short, the Laws of 1989) and the Notification issued by the State Government dated 1-4-1989. By the Laws of 1989 various enactments came to be amended. They included the Bombay Motor Vehicles Act, 1958 and the Bombay Motor Vehicles Tax (Taxation of Passengers) Act, 1958. The Notification dated 1-4-1989 came to be issued in exercise of the powers conferred by Sub-section (1) of Section 3 of the Bombay Motor Vehicles Tax Act, 1958. In this petition, we are concerned with the taxation for the petitioners' vehicles for the period 1-4-1989 to 31-8-1991.2. Petitioner No. 1 is a Company incorporated under the Companies Act, 1913. It owns a fleet of 52 buses which are utilised for the purpose of transport of Company employees as a welfare measure. The buses are Non A/C and can carry more ...
Bishansing Thakursing Vs. Nasira Kadar Shaikh and ors.
Court: Mumbai
Decided on: Mar-07-2002
Reported in: 2003ACJ1458; 2003(1)MhLj68
A.B. Naik, J.1. The First Appeal Nos. 153 and 156 of 1984 can be disposed of by the common judgment as this relates to the accident which took place on 14-11-1978. The facts involved in these appeals are very short and they can be stated in brief :An Ambassador car bearing registration No. MRH 9829 belonging to the Maharashtra Industrial Development Corporation was coming from Nanded to Aurangabad. The said car was being driven by Kadar Shaikh who was in employment of M.LD.C. The occupant of the car namely Moreshwar Karmarkar and Govind Kulkarni, were also in service of M.I.D.C. as Executive Engineer and Superintendent Engineer respectively. The Ambassador car was proceeding towards Aurangabad from Nanded. A Truck bearing registration No. MHT- 5687 owned by the present appellant was being driven by the respondent No. 5 i.e. Karnelsingh. The said truck was proceeding to Hyderabad from Bhavnagar. The accident took place on Nanded-Basmat-Aurangabad road near 426/600 kilometer stone. The p...
Alfa Laval (India) Ltd. Vs. Karbhari Devji Waghmare and ors.
Court: Mumbai
Decided on: Mar-07-2002
Reported in: (2002)IILLJ490Bom
F.I. Rebello, J. 1. Rule. Respondent waives service. Heard forthwith. By the present petition, petitioners impugn the order dated September 16, 2000. The dispute had been referred by the appropriate Government to the Second Labour Court, Pune. The reference arises out of termination of the services of one Shri Karbhari Devji Waghmare. The relevant portion of the reference reads as under:'Shri Karbhari Devji Waghmare whose services have been terminated by the management of Alfa Laval (I) Ltd., Dapodi, Pune w.e.f February 1, 1988 be reinstated in service with full back wages and continuity of services'.2. Parties appeared before the Second Labour Court and filed claims statement and written statement. The employer in their written statement raised a plea that there were no relationship of workman and employer. It was their contention that Shri Waghmare was in the personal employment of their President/Chair-Person/Managing Director one Ms. Leela Poonawala. On account of this plea, the wo...
Godavari Khore Sahakari Dudh Utpadak Sangh Ltd. and anr. Vs. State of ...
Court: Mumbai
Decided on: Mar-07-2002
Reported in: 2002(3)ALLMR875; 2002(6)BomCR221
D.G. Karnik, J. 1. Heard.2. Rule.3. By consent, Rule made returnable forthwith. 4. The petitioner is a federal society. The petitioner claims that entire Kopergaon taluka is its area of operation. Several milk societies operating in Kopergaon taluka are the members of the petitioner society. 5. The petitioner alleges that as per the policy of the Government only one federal milk collecting society can be registered in one taluka and therefore, no other society can be registered in Kopergaon taluka. The petitioner further alleges that for political reasons, certain politicians want to register other federal milk collecting societies in the area of operation of the petitioner society. Accordingly, three applications were made to the District Deputy Registrar (for short, D.D.R.) for establishment of federal milk collecting societies, one of which was made by women members and the said application was granted by the D.D.R. The said order of the D.D.R. was immediately challenged by the peti...
Cincinati Milacron Ltd. Vs. Commissioner of Customs, Acc
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-06-2002
Reported in: (2002)LC383Tri(Mum.)bai
1. The appellants manufacture plastic injection moulding machines. They imported a machine called "VST Controls" and claimed classification under Heading 84.71 of the CETA. The Dy. Commissioner classified it under 85.37 which classification was upheld by the Commissioner (Appeals) resulting in the present appeal coming before us. Heading 85.37 at the material time read as under: "85.37 Boards, panels consoles, desks, cabinets and other bases, equipped with two or more apparatus of Heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of Heading 86.17." 2. As the wordings shows the heading would cover apparatus, etc., used for control or distribution of electricity. Any machine which does this function-will fall under this heading, no matter how sophisticated it is, but a machine which does not do this function as its primary a...
Sarthi Textiles Vs. Commissioner of Cus. and C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-06-2002
Reported in: (2002)(146)ELT69Tri(Mum.)bai
1. The applicants seek modification of the stay order No.CI/3771/WZB/2001, dated 10-12-2001, by which pre-deposit of Rs. 5 lakhs towards customs duty was directed within a period of 8 weeks, on the ground that in identical situation of clandestine clearance from EOU to DTA, the Tribunal has held that nature of the duty that can be demanded is excise duty and not customs duty. In this connection they relies upon the decision of the Tribunal in the case of D.K. Polyn Industries v. CCE, Surat-I, 2001 (134) E.L.T. 517 wherein unconditional waiver has been granted and also upon the decision of the Tribunal in final order of the Tribunal in the case of Saheli Synthetics Pvt. Ltd. v. CCE, 2002 (139) E.L.T. 594.2. The learned DR fairly leaves the matter to the decision of the Bench in the light of the case law cited.3. On careful consideration of the submissions made before us and on perusal of the decisions cited before us we are of the view that our earlier order requires to be modified. We...
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