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Ramesh Enterprises (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT

Reported in : (1983)5ITD395(Bang.)

..... -state trade or commerce during any year on and from the date so notified : provided that a dealer shall not be liable to pay tax under this act on any sale of goods which in accordance with the provisions of sub-section (3) of section 5, is a sale in the course of export of those goods out of the territory of india.sub-section (3) of section 5 was inserted by section 3 of the central sales tax (amendment) act, 1976 with effect from 1-4-1976. ..... deposit or furnish bank guarantee was struck down.when the supreme court by its order dated 15-4-1980 declared that certain liabilities resulting from a circular order of the coffee board to be invalid, it does not mean that these liabilities existed from 7-2-1977 when the circular order was issued till 15-4-1980 when the court passed the order quashing the circular ..... as under : having regard to the above discussion it is clear to us that in the penultimate sales (sales of coffee effected to the registered exporters at export auctions conducted by the coffee board) the property in the coffee sold thereat passes to the buyer immediately upon payment of full price, weighment and setting apart of the coffee for delivery to the buyer under clauses 19 and 20 ..... he held therein that in the writ petition filed by the exporters in the supreme court challenging the coffee board's circular dated 7-2-1977, the supreme court by its judgment dated 15-4-1980 held that there was no liability on the part of the individual exporters towards sales tax and .....

Coimbatore Murugan Mills Ltd. Vs. Board of Revenue (Commercial Taxes) ...

Court : Chennai

Reported in : [1976]37STC622(Mad)

..... this court held that in spite of section 10 of the central sales tax (amendment) act, 1969, the excise duty was not liable to be deducted and that the tamil nadu act 3 of 1969 neither offended article 19(l)(f) of the constitution nor was ..... by reason of the deletion of rule 6(f) under which the excise duty was not to be included in the taxable turnover, the board of revenue considered that the order of the appellate assistant commissioner deleting the excise duty from the taxable turnover was not correct and required ..... there can be no doubt that an assessee to whom a notice was issued under section 34 of the act could invoke suo motu powers of the board of revenue, even to consider the legality of the order of the appellate assistant commissioner in respect of those ..... then contended by the learned counsel for the appellant that the board of revenue ought to have exercised its suo motu powers under section 34 of the tamil nadu general sales tax act, when the assessee pointed out the illegality of the inclusion of ..... excise duty was not includible in the taxable turnover and relying on the retrospective repeal of rule 6(f), the board of revenue held that the excise duty was also liable to be included in the taxable turnover. ..... as regards the claim of the assessee for exemption on the ground of depot sales, the board of revenue observed that though the assessee was contending before the appellate authorities that the said disputed turnover represented depot sales, it allowed the orders of .....

Assistant Collector of Central Excise Vs. M/S. Ramakrishnan Kulwant Ra ...

Court : Supreme Court of India

Reported in : AIR1989SC1829; 1989(41)ELT3(SC); [1990]184ITR387(SC); 1989(1)SCALE968; 1989Supp(1)SCC541; [1989]2SCR444

..... the learned counsel states that rule 10-a was in force upto 6-8-1977 whereafter it was amended with effect from that date and the amended rule continued till 16-11-1980 whereafter it was enacted as section 11-a of the act by the amendment act 25 of 1978 and that section came into force with effect from 17-11-1980.6. mr. ..... rules do not make any specific provision for the collection of any duty or any deficiency in duty if the duty has for any reason been short levied, or of any other sum of any kind payable to the central government under the act or these rules, such duty, deficiency in duty or sum shall, on a written demand made by the proper officer, be paid to such person and at such time and place as the officer may specify.7. ..... 1680, held that rule 10-a of the rules was not ultra vires the rule making power conferred by the act on the central government, balakrishna eradi, j, as he then was, observed that the scope of the rule making power conferred by section 3(1) of the act was wide enough to embrace all matters relating to the manner in which both the levy and the collection of duties of excise on all excisable goods other than salt were to be made, the provision ..... section 3 has subsequently been amended by the finance acts of 1982 and 1984, and the central excise tariff act of 1985. ..... after that decision the central government by a notification, dated december 8, 1951, amended the rules by addition of the new rule 10-a. .....

Guru Dayal Pershad Vs. Union of India and anr.

Court : Delhi

Reported in : ILR1979Delhi507

..... it is common ground that the central civil services (conduct) rules, 1965 and the central civil services (temporary services) rules, 1965, as amended from time to time, shall apply to the employees of the central silk board, the relevant silk board rules, made under the above act, expressly providing for the same. ..... (6) under the silk board act, 1948 the central government was enabled to constitute a board, to be called the central silk board for the purpose of the said act. ..... ' (19) the above mentioned communication from the central silk board to the district employment officer, moradabad dated 15-11-1967 specifically stated as follows : 'dr. g. ..... 40 1100 50/2 1250; in addition to pay, he would be entitled to draw such other allowances as were admissible to officers of central silk board posted at srinagar. ..... there was a further letter from the secretary, central silk board (shri s. r. ..... according to the case of the respondents after the petitioner had completed his probation, he was informed by letter dated 27th june, 1964 issued under the signatures of the chaiman, central silk board (shri g. ..... ), central silk board, to the district employment ..... though i have held in favor of the petitioner on legal grounds alone, it seems to me that it may be rewarding from the point of view of management of public enterprises for the authorities to make a further probe in the affairs of the silk board how it had bee managed both at mysore and kashmir. ..... the silk board is a public enterprise, a statutory .....

State of Tamil Nadu Vs. Pyare Lal Malhotra and ors.

Court : Supreme Court of India

Reported in : AIR1976SC800; 1983(13)ELT1582(SC); (1976)1SCC834; [1976]3SCR168; [1976]37STC319(SC)

..... by the central sales tax (amendment) act 61 of 1972, clause ..... second schedule of the tamil nadu act was also correspondingly amended so as to reproduce the sixteen items found in section 14(iv) of the central act. ..... an amendment of section 14(iv) of the central act, serial ..... been shown to us that any provision of the tamil nadu sale tax act violates section 15 of the central act enacted in accordance with article 286(3) of the constitution. ..... of these cases really depends on an interpretation of section 14 of the central act, which we have already given above. ..... , on behalf of the dealers, sought to be assessed in each case, that by reason of the restrictions imposed by section 15 of the central act, the levy of tax under the tamil nadu act was not permissible.4. ..... cases before us relate to what are known as 'declared goods' under section 14 of the central sales tax act (hereinafter referred to as 'the central act'). ..... section 15 of the central act places certain restrictions and conditions upon state enactments ..... section 14 of the central act declares certain goods enumerated there to be 'of special importance in inter-state ..... the madras high court had committed an error in applying hirala's case : [1966]2scr752 to the decision of cases now before us, which turns really on a correct interpretation of section 14 of the central act. ..... for an intervener argued that the chemical composition of iron and steel affords a clue to the meaning of 'iron and steel' as used in section 14 of the central act. .....

Assistant Collector of Central Excise and ors. Vs. Madura Coats Ltd.

Court : Kolkata

Reported in : 1988(15)ECC287,1988(17)LC440(Calcutta),1989(33)ELT29(Cal)

..... in orient paper mills case the supreme court held that under section 14a of the act incorporated by the orissa sales tax (amendment) act, 1958 refund of tax which the dealer was not laible to pay, could be claimed by the person from whom the dealer has actually realised it whether as sales tax or otherwise and not by the ..... by the said amended act it was provided that refund could be claimed only by the person from whom the dealer had realised the amount by way of sales tax ..... under these circumstances the supreme court held as follows :-'the principles laid down in the aforesaid cases were based on the specific provisions in those acts but the same principles can safely be applied to the facts of the present case inasmuch as in the present case also the respondents had not to pay the amount from ..... i have held that there is no material for the issue of notice under rule 9(2) of the central excise rules on the aforesaid basis, still i cannot ignore this as an aspect to be considered in a claim for ..... aggrieved by the same, union of india and the assistant collector of central excise have preferred this appeal.arguments :- on behalf of the appellants ..... according to the petitioner, nylon and rayon yarn are liable to a duty of central excise under the central excises and salt act, 1944 (hereinafter referred to as the said act). ..... eash state marketing board will deposit within 10 days from today a sum ..... amount, at the end of one year, will be repaid to the respective state marketing board.ix. .....

Nath Bros Exim. International Ltd. Vs. Union of India and ors.

Court : Delhi

Reported in : 1997IIIAD(Delhi)1025; AIR1997Delhi383; 67(1997)DLT458

..... secretary, ministry of textiles (administrative controlling exports of textile garments) central silk board (incorporated under the central silk board act - inspecting silk garments at the time of export) and director general foreign trade, (notifying the procedure regarding export and import of-silk and other garments etc. ..... : (i) incidental or ancillary to the completion on of a manufactured product; (ii) which is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 as amounting to manufacture, and the word 'manufacture' shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable ..... textiles and/or textile machinery which are not produced or manufactured either by himself or with the help and assistance of the hired labour or any third party may not fall within the ambit of the act, an exporter, like the petitioner, who brings into existence or makes or fabricates a textile by his own labour or through an independent contractor or through the instrumentality of an agent or servant and ..... to the validity of the public notice issued and published in various newspapers on 30 april, 1994, by the textiles committee, in exercise of the powers conferred by section 12 of the textiles committee act, 1963 (as amended) (for short the act). ..... (11) the object of the 1973 amendment, inserting section 5a aforesaid as can be gathered from the statement of .....

Gowri Industries Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1993KAR3153; 1993(4)KarLJ604

..... . in view of the central silk board act, the 'silk industry' came under the control of the centre and state had no competence to legislate in that regard, was the petitioner's ..... . it appears that the high court has given cogent reason for upholding the vires of the amending act and for dispelling the contentions raised by the writ petitioners and we endorse the view taken by the high ..... supreme court upheld all the reasonings of this court as could be seen from the following observations in para 23:'we have given our anxious consideration to the contentions raised for challenging the vires of the amending act but we are unable to accept the contentions that the act suffers from any infirmity affecting its vires either on the score of legislative competence or for offending articles 19(1)(g) or article 14 of the constitution ..... is declared by parliament by law to be expedient in the public interest' and comparing with this, entry 33 of list iii and the effect of inclusion of 'alcohol' and 'other products of fermentation industries' in item 26 of the first schedule to idr act, court observed at page 1955;'after 1956 amendment to the idr act bringing alcohol industries (under fermentation industries) as item 26 of the first schedule to idr ..... . in view of this, appellant contended that amendments to the land reforms act made thereafter, affecting the mining leases were made without ..... again when the act was amended by the karnataka act 36 of 1987 president's assent was obtained on 10.11. .....

H.N. Nanje Gowda Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : ILR1996KAR1649; 1996(3)KarLJ39

..... in that context, considering the legislative competence of the state vis-a-vis entry 52 of list i and section 2 of the central silk board act, it was held therein that an industry comprises of three important aspects -(i) raw materials(ii) the process of manufacture or production, and(iii) distribution of the products of the industry,the legislation in regard to raw ..... it is stated therein that it did not necessarily mean that the acquisition was for union purpose and that the purpose ceases to a state purpose and by amendment of the constitution in 1956, the distinction between the union purpose and state purpose has been in effect effaced and the power has been given to the state government to acquire ..... the supreme court was examining the validity of karnataka silkworm seeds, cocoons (regulation of production, supply and distribution) (amendment) act, 1979 (act 33/79). ..... the object of that amendment could be best explained by referring to the objections and reasons of the bill relating to it:'the existence of three entries in the legislative lists (83 of list i, 86 of list ii and 42 of list iii) relating to the essentially single ..... prior to constitution 7th amendment, entry 33 of list i and entry 36 of list ii provided for acquisition ..... by constitution 7th amendment, under entry 42 list ml, acquisition and requisition of property was provided, for the original entry had referred only to the principles on which compensation for the property acquired and requisitioned for the .....

M/S. Purolator India Ltd. Vs. Commnr. of Central Excise, Delhi-Iii

Court : Supreme Court of India

..... counsel for the appellant, has argued that section 4 of the central excise and salt act, 1944 as amended in 2000, has made no change in the situation qua cash ..... goods shall be the sum total of (a) the effective duty of excise payable on such goods under this act; and (b) the aggregate of the effective duties of excise payable under other central acts, if any, providing for the levy of duties of excise on such goods, and the effective duty of excise on such goods under each act referred to in clause (a) or clause (b) shall be,- (i) in a case where a notification or order ..... aforesaid circular that set off is to be taken into account for calculating the amount of sales tax permissible for arriving at the "transaction value" under section 4 of the act because the set off does not change the rate of sales tax payable/chargeable, but a lower amount is in fact paid due to set off of the sales tax paid on the ..... view to the discussion and findings recorded above (i) invoke extended period of limitation provided in first proviso to section 11a(1) of the central excise act, 1944, and determine the following amounts in terms of provisions of section 11a and direct the assessee to pay the same forthwith. ..... board s circulars that were issued by the central board of excise and customs, the amount of 75% of sales tax that was never paid to the government but retained by the assessee was also liable to be deducted from price under the old section 4, that is, section 4 before its amendment ..... 2006 .....