Court : Madhya Pradesh
Reported in : (2007)7VST197(MP)
..... not include any packaging activity that amounts to 'manufacture' within the meaning of clause (f) of section 2 of the central excise act, 1944 (1 of 1944);section 2(f) of the central excise act, 1944 defines the process of manufacture thus:2(f) : 'manufacture' includes any process - (i) incidental or ancillary to the completion of a manufactured product;(ii) which is specified in relation to any goods in the section or chapter notes of the first schedule to the central excise tariff act, 1985 (5 of 1986) as amounting to manufacture; or(iii) which in relation to the goods specified in the third schedule, involves ..... packing or repacking of such goods in a unit container or labelling or relabelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer;section 2(d) of the central excise act, 1944 defines excisable goods; thus:2(d): 'excisable goods' means goods specified ..... to enable the government to widen the nature of service tax, certain changes are made time to time by making amendment in the finance act. ..... 10th september, 2004, which provides that service tax can be passed on in the bill to next person.6. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1987(11)ECC296; 1987(13)LC51(MP); 1985(19)ELT329(MP)
..... similarly, the applicability of the rules framed under the central excises and salt act, 1944 (hareinafter referred to as the act) and the tariff items under which the manufactured yarn is covered, has been lucidly dealt with in detail by my learned ..... includes only wastes arising in, or in relation to, the manufacture of man-made fibres (other than mineral fibres) and man-made filament yarns. ..... fact as to whether on the basis of the report of the chemical examiner the product manufactured by the petitioner falls under item 18-iii(i), or (ii) now that the petitioners have already filed an appeal before the collector of central excise, it will be open to the collector after considering the facts and circumstances of the case, to give adequate opportunity of hearing to the petitioners including an opportunity of adducing evidence and decide the appeal on merits. ..... the assessee intending to remove from his factory any nonexcisable goods not mentioned in that list, or(c) a change in the rate or rates of duty in respect of the goods mentioned in that list, or, by reason of any amendment to the first schedule to the act, a change in the item number and sub-item,the assessee shall likewise file a fresh list or an amendment of the list already filed for the approval of such officer in the same manner as is provided in sub-rule (1). ..... section 3, which is included in chapter ii of the said act, relate to levy and collection of duty, under the heading 'duties specified in the first schedule to .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2009MP207; 2009(3)MPHT304; 2009[15]STR3; [2009]22STT105; (2009)22VST170(MP); 2009(5)AIRKarR498
..... (f) 'manufacture' includes any process,:(i) incidental or ancillary to the completion of a manufactured product ;(ii) which is specified in relation to any goods in the section or chapter notes of the first schedule to the central excise tariff act, 1985 (5 of 1986) as amounting to manufacture ; or(iii) which, in relation to the goods specified in the third schedule involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the ..... process undertaken must amount to manufacture as defined under section 2(f); and(ii) the result of such process should be emergence of excisable goods, which as per section 2(d) are the goods specified in the first and the second schedule of the central excise tariff act, 1985 as being subjected to duty of excise.therefore, 'manufacture' and 'excisable goods' are two independent concepts and that it is not necessary that a process amounting to manufacture within the meaning ..... may be presumed that the legislative intent was to include all the subsequent amendments also, made from time to time in the generic law on the subject adopted by ..... union of india : [2004]267itr9(sc) wherein imposition of service tax on mandap keepers was upheld on the foundation that it is was permissible to lift the service tax on the catering services provided ..... : [2004]267itr9(sc) and thereafter expressed the view as under : (page 211 of 7 vst)it is clear from the transaction that only the service was to be provided for the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1999CriLJ1742
..... collector central excise, allahabad air 1979 all 128, decided by a division bench; in spite of the explanation inserted in section 141 by the civil procedure code (amendment) act, 1976, the salutary principles enshrined in the civil procedure code governing the trial of civil suits may be applied to the proceedings excepting ..... alleged unnatural and mysterious death of vinod kumar gupta the petitioners had also prayed for a direction requiring thorough probe by an independent agency into the whole affairs of central jail gwalior including high corruption amongst the jail authorities and non or less supply of food, clothes and medical facilities to the prisoners, further seeking prosecution of ..... say if the mistake is of such nature that it has to imply absence of reasonable skill and care regard having had to the ordinary level of skill in the profession, a medical man may be guilty of negligence if he fails to attend to his patient with regularity and promptitude which his patient's condition demands, but he can only be held liable if his lack of ..... requisite medicines were given to the patient by the attending doctors without any loss of time and despite best and sincere efforts made and all possible measures taken by the doctors treating the patient vinod kumar gupta, the patient could not be saved and died at about 12.00 ..... in fact, rule 1(a) of part ii, chapter ii of the rules framed by this court regulating the proceedings under article 226 of the constitution of india read with .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2008)17VST465(MP)
..... in this factual backdrop a prayer has been made to declare the provision contained in the 1976 act and the amending act, 2004 and ordinance, 2006 as ultra vires and further to command the authorities to refund to the petitioners the tax collected along with 24 per cent or any other rate as may be deemed fit and proper in the ..... : [2003]1scr906 , commissioner of central excise, pondicherry v. ..... state of haryana [2008] 12 vst 149 (p&h;), the high court of punjab after adverting to the provisions of the entry tax act and referring to the decisions rendered by the apex court culled out the principles and further dealt with the 73rd and 74th constitutional amendments, by which chapters ix and ixa were introduced in the constitution of india for the purpose of conferring autonomy to the local bodies at the grass-root level and addressed itself ..... uniform rate of tax in respect of entry of goods for consumption, use or sale within all local areas in the state is clearly arbitrary and discriminatory and is hit by article 301 of the constitution because between discriminative tariffs and trade barriers on one hand and taxation for raising revenue on commercial intercourse, the difference is one of purpose and not of quality. ..... proclaimed the resolution of the people of india to constitute india into 'a sovereign democratic republic' and set forth 'justice, liberty, equality and fraternity', the very rights mentioned in the french declarations of the rights of man as our hopes and aspirations. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : II(2005)ACC603; 2005ACJ1342; 2005(1)MPLJ392
..... held that the insurer and insured are bound by the conditions enumerated in the policy and the insurer is not liable to the insured if there is violation of any policy condition but the insurer who is made statutorily liable to pay compensation to third parties on account of the certificate of insurance issued shall be entitled to recover from the insured the amount paid to the third parties, if there was any breach of ..... it would be useful to repeat the summary of findings of the said judgment as under:'(i) chapter xi of the motor vehicles act, 1988 providing compulsory insurance of vehicles against third party risks is a social welfare legislation to extend relief by compensation to victims of accidents caused ..... will be issued for the recovery as arrears of land revenue only if, as required by sub-section (3) of section 168 of the act the insured fails to deposit the amount awarded in favour of the insurer within thirty days from the date of announcement of the award ..... and disputes inter se between the insurer and the insured in the course of adjudication of claim for compensation by the claimants and the award made thereon is enforceable and executable in the same manner as provided in section 174 of the act for enforcement and execution of the award in favour of the claimants. ..... swaran singh, 2004 acj 1 (sc), a three-judge bench of the supreme court has settled the controversy about the liability of the insurance company in third party risk cases and it is held that the liability .....
Tag this Judgment!