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Aug 23 2000

A.N. Cigarette Trading Company, Hyd. Vs. State of A.P.

Court: Andhra Pradesh

Decided on: Aug-23-2000

Reported in: 2000(5)ALD726; 2000(6)ALT691

dealer incigarettes and other commodities. Originally, it was assessed for the assessment year 1979-80 on the sales of cigarettes alone. On 24-2-1984, the Commercial Tax Officer, Nampally inspected the business premises of the dealer and noticed huge


Sep 24 1998

Hyderabad Deccan Cigarettes Factory Vs. Commissioner of Income Tax A.P ...

Court: Andhra Pradesh

Decided on: Sep-24-1998

Reported in: 1998(6)ALD804; 1998(6)ALT701; [1999]236ITR615(AP)

to investment allowance ?'2. The facts in brief are as follows:The assessee carries on the business ofmanufacture of cigarettes. It claimed investment allowance under Section 32-A. Since the cigarettes manufactured fall under the items specified in the


Dec 23 1994

Kanpur Cigarettes (P) Ltd. Vs. Cegat

Court: Allahabad

Decided on: Dec-23-1994

Reported in: 1996(81)ELT433(All)

finally heard at the admission stage itself.3. M/s. GTC Industries Limited, petitioner No. 2, is a manufacturer of cigarettes. It has its own manufacturing facilities and also gets the cigarettes manufactured by other manufacturers, including M/s. Kanpur


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Aug 14 1991

Kanpur Cigarettes Pvt. Ltd. Vs. Collector of Central Excise and ors.

Court: Allahabad

Decided on: Aug-14-1991

Reported in: 1992(38)LC325(Allahabad)

team of Divisional Preventive Officers of Central Excise Division-1, Kanpur visited the premises of the petitioner M/s Kanpur Cigarettes (P) Ltd. engaged in manufacture of cigarettes falling under Tariff Item No. 11(2) of the First Schedule, to


May 25 1995

Kanpur Cigarettes Ltd. Vs. Collector of Central Excise

Court: Allahabad

Decided on: May-25-1995

Reported in: 1997(57)ECC146; 1995(80)ELT778(All)

the proviso to Section 35F of the Central Excises and Salt Act, 1944, directing the petitioner M/s. Kanpur Cigarettes Limited to deposit Rs. 2,20,00,000/- towards duty and penalty levied on it.2. The petitioner has filed an appeal


Jul 08 1988

J.K. Cigarettes Co. Ltd. Vs. Union of India (Uoi)

Court: Jammu and Kashmir

Decided on: Jul-08-1988

Reported in: 1988(18)ECC34,1989(39)ELT355(J& K)

has set up a factory at Bari Brahmana, Jammu, and at the relevant time was engaged in manufacturing cigarettes. Since the event attracting the levy of excise duty in respect of excisable goods is their manufacture, the


May 27 1988

J.K. Cigarettes Ltd. Vs. Superintendent of Central Excise

Court: Jammu and Kashmir

Decided on: May-27-1988

Reported in: 1988(17)ECC390,1989(39)ELT373(J& K)

a limited company registered under the Companies Act, 1956. It had set up a factory for manufacture of cigarettes and is licensed under the Central Excises and Salt Act, 1944 (1944 Act, for short) and L-4 licence


Mar 01 1980

Hyderabad Deccan Cigarette Factory Vs. Commissioner of Income-tax, And ...

Court: Andhra Pradesh

Decided on: Mar-01-1980

Reported in: [1981]127ITR460(AP)

Smt. Abida Khatoon's case. In that case, the assessee, Abida Khatoon, owned a share in the Hyderabad Deccan Cigarette Factory (the assessee herein) which was assessed to income-tax as an association of persons during the relevant assessment


Feb 20 1969

Modern Stores (Cigarettes) and anr. Vs. Krishnadas Shah and ors.

Court: Madhya Pradesh

Decided on: Feb-20-1969

Reported in: AIR1970MP16; 1969MPLJ621

Award. 2. The relevant facts, briefly stated, are these. The Modern Stores, Jabalpur, are the sole distributors of cigarettes manufactured by the Imperial Tobacco Company, Limited, under a distributing agreement dated 20th May 1967, for the Jabalpur


Jan 02 1998

Tirupati Cigarettes Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-02-1998

Reported in: (1998)(101)ELT426TriDel

the Respondents have raised this demand on the application filed by the Applicants for permission to destroy the Cigarettes which were found unfit for marketing. He submits that on an earlier occasion in 1994, the Applicants had


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