Court : Rajasthan
Reported in : 1976WLN326
..... 18. all cotton fabrics, rayon or artificial silk fabrics, woollen fabrics, sugar and tobacco,as defined so the additional duties of excise (goods of special importance) act, 1957 (central act 58 of 1957).section 2(c) of the additional duties of excise (goods of special importance) act, 1957, lays down:2(c) the words and expressions 'sugar', tobacoo', ..... 'cotton fabrics', silk fabrics', 'woollen fabrics' and rayon or artificial silk fabrics' shall have the meanings respectively assigned to them in items nos. 1, 4, 19, 20, 21 and 22 of the first schedule to the central excise ..... of which ''rayon tyre cord fabric' is made and its composition, the petition sets out item 22 of the first schedule of the central excise and salt act, 1944, as the applicable entry covering the goods manufactured by the petitioner. this item reads as follows:rayon or artificial silk fabrics .....
Tag this Judgment!Court : Rajasthan
Reported in : [2000]120STC593(Raj); 2001(4)WLC795; 2000(3)WLN101
..... raw material.explanation.--for the purpose of this sub-section, 'exempted goods' means (i) goods exempted under sub-section (1) of section 4, and (ii) goods liable to additional excise duty under the additional duties of excise (goods of special importance) act, 1957 and which are exempt from the payment of tax by or under the provisions of this act.(2) where any raw material purchased .....
Tag this Judgment!Court : Rajasthan
Reported in : [1987]67STC161(Raj); 1985(2)WLN148
..... /73/2 dated march 6, 1973 exempted from tax the sale or purchase of cotton fabrics, rayon or artificial silk fabrics, woollen fabrics, sugar and tobacco as defined in the additional duties of excise (goods of special importance) act, 1957 (central act 58 of 1957).3. the c.t.o., pali (assessing authority) passed an order dated october 1, 1976 which was an .....
Tag this Judgment!Court : Rajasthan
Reported in : [2001]121STC54(Raj)
..... states on the basis of consumption. in implementation of the aforesaid agreement between the states and the centre and the recommendations of the second finance commission, the additional duties of excise (goods of special importance) act, 1957, was enacted on december 24, 1957.7. it is further averred in the writ petition by the petitioners ..... invited our attention to the report of the taxation enquiry commission which was approved by ministry of finance. on the recommendation of the second finance commission the additional duties of excise (goods of special importance) act, 1957, was enacted by parliament, wherein, it is provided that in the event of a state levying a tax ..... act no. 29 of 1954), which is valid under the rajasthan sales tax act, 1994, tobacco has been defined as per the definition contained in the additional duties of excise (goods of special importance) act, 1957 (central act 58 of 1957). he invited our attention towards annexure r/2, annexed to the reply to the writ .....
Tag this Judgment!Court : Rajasthan
Reported in : 2006(198)ELT490(Raj)
..... as user industry; or(b)...(c)...from the whole of(i) the duty of excise leviable thereon under section 3 of the central excise act, 1944 and(ii) the additional duty of excise leviable thereon under sub-section (1) of section 3 of the additional duties of excise (goods of special importance) act, 1957.subject to the following conditions ..... , namely,(a)...(i)...(ii)...(iii)...(b) the user industry brings the excisable goods directly from the ..... the condition that such capital goods should be used in manufacture of goods directly. that satisfies the basic condition of exemption notification. therefore, levy of excise duty and consequent recovery of penalty under rule 173q cannot be sustained, for the reasons stated in the impugned notices and orders.16. as a result .....
Tag this Judgment!Court : Rajasthan
Reported in : 1995(2)WLN428
..... declared item under section 14 of the c.s.t. act and as such was liable to pay additional excise duty under the additional duties of excise (goods of special importance) act, 1957. the appellant petitioner contested the claim of the central excise authorities, but failed. thereafter the appellant moved an application under section 12a of the r.s.t. ..... reassessment has admittedly been issued in order to give effect to the law laid down by the apex court and this court while deciding a case under the additional duties of excise (goods of special importance) act, 1957. the question which arises for determination is, whether the power under section 12(1) of the act can ..... erroneous and in our opinion since the proceedings for reassessment have been initiated in order to give effect to an order passed by this court under the additional duties of excise (goods of special importance) act, 1957, the proviso would not be attracted and the period of limitation prescribed under section 12(2) of the act .....
Tag this Judgment!Court : Rajasthan
Reported in : [1980]45STC274(Raj)
..... , determined the question in case no. 23(56)m/st/156, vide judgment dated 22nd november, 1966, that the woollen fabrics were subject to levy of additional excise duty under the additional duties of excise (goods of special importance) act, 1957, and the woollen felt manufactured and sold by messrs. s. zoraster and company was covered by entry 18 of the ..... accepted the writ petition: vide judgment dated 22nd april, 1976 a.i.r. 1976 raj. 190, and held that woollen felts are not fabrics and not liable to additional excise duty.4. that, by a notice dated 30th july, 1976, the petitioner-firm was asked to show cause why the assessment order dated 3rd november, 1969, for the ..... allowed the exemption and raised no demands. the exemption was sought on the ground that woollen felt manufactured and sold by it was woollen fabric and was subject to additional excise duty on and from 25th august, 1965, and, as such, levy of sales tax was not attracted to it. the sales tax officer held that the woollen .....
Tag this Judgment!Court : Rajasthan
Reported in : 1978(11)WLN76
..... ., determined the question in case no 23(56) m/st/156 vide judgment dated november 22, 1960 that the woollen fabrics were subject to levy of additional excise duty under the additional duties of excise (goods of special important) act, 1957 and the woollen felts manufactured and sold by messrs s. zoraster and company was covered by entry 18 of the ..... presided over by the chief justice, accepted the writ petition vide judgment dated april 22, 1976 and held that woollen felts are not fabrics and not liable to additional excise duty.4. that 'by a notice dated july 30, 1976, the petitioner firm was asked to show cause why the assessment order dated november 3, 1969 for the ..... the exemption and raised no demands. the exemption was sought on the ground that woollen felts manufactured and sold by it was woollen fabric and was subject to additional excise duty on and from august 25, 1965 and as such levy of sales tax was not attracted to it. the sales tax officer held that the woollen felts produced .....
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2003)133STC333Tribunal
..... unable to agree that the question is one of fact. it is a question which concerns the construction of item 22 of the schedule to the additional duties of excise (goods of special importance) act, 1957. if the rayon tyre cord fabric manufactured by the appellant is covered by that item it is exempt from ..... .1988, sr. no. 703.17. under 1954 act and 1994 act, the taxable event is sale or purchase and not production or manufacture, attracting excise duty under central excises and salt act, 1944. production of hydrogenated vegetable oil from oil-seeds involves only one manufacturing process.18. from the aforesaid facts, circumstances and authoritative observations ..... best judgment assessments.they were dismissed by orders dated july 30, 1996. prior to it, the petitioner moved transfer application before the respondent no. 1, the additional commissioner, jaipur. he observed that the orders would not be passed by the respondent no. 2 before the decision of the transfer application. the respondent no .....
Tag this Judgment!Court : Rajasthan
Reported in : 1972WLN851
..... act') exempts from the sales tax and purchase tax cotton fabrics, rayon or artificial silk fabric, woollen fabric as defined in the additional duties of excise (goods of special importance) act, 1957. the additional duties of excise act, 1957 in turn borrows the definition of rayon or artificial silk fabrics etc. from item no. 2 of the first schedule ..... to the central excise and salt act, 1944 sales were made by the petitioner of the rayon tyre cord fabric and they claim that this ..... 1944 and the question was whether the gas collected from lime kilns used in manufacturing sugar and soda ash was compressed carbon-dioxide not liable for excise duty. no question regarding alternative remedy was raised or decided in this case and we can quite appreciate that when the interpretation turned on the scientific terms .....
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