Court : Mumbai
Reported in : 1991(1)BomCR160; (1990)92BOMLR492; (1993)IIILLJ277Bom
..... of doubts it is hereby declared that - (a) save as otherwise provided elsewhere in this act, no claim for wages, bonus, royalty, rate, rent, taxes, provident fund, pension, gratuity or any other dues in relation to a coking coal mine or coke oven plant in respect of any period prior to the appointed day, shall be enforceable against the central government or the government company. ..... (1) every liability of the owner, agent, manager or managing contractor of a coking coal mine or coke oven plant, in relation to any period prior to the appointed day, shall be the liability of such owner, agent, manager or managing contractor, as the case may be, and shall be enforceable against him and not against the central government or .....
Tag this Judgment!Court : Kolkata
Reported in : [1989]175ITR557(Cal)
..... it entered into an agreement with hsl whereby it undertook the expansion of the coke oven plant as well as construction of houses, etc. ..... the lessee had the obligation to deliver vacant possession of the factory and the plant and machinery thereat in proper repair and running condition at the end of the lease. ..... in our view, where the lessee of the factory with plant and machinery has, in the performance of his obligation to maintain themachinery and plant and deliver it up in good condition, to replace the-damaged machinery, he is entitled to deduction of the value of the surrendered machinery for replacement of the machinery belonging to the les-sor, damaged in the course of running of the factory by the ..... the lessor was allowed to use and work in the factory including the plant and machinery during the subsistence of the lease. ..... the assessee is the lessee of the machinery and plant used by it for the purpose of its business. ..... during the course of the lease period, the assessee was required to carry out certain repairs/replacement in the plant and machinery of the united vegetable mfrs. ..... any replacement made of plant and machinery would be to the advantage of the lessor and not to the advantage of the lessee. ..... the lessor is the owner of the plant and machinery. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1999(81)FLR29]; JT1998(8)SC81; (1998)IIILLJ715SC; (1998)9SCC192
..... the provision in section 9 is that the central government is not to be liable for the prior liabilities of the owner, agent, manager or managing director of a coking coal mine or coke oven plant in relation to any period prior to the appointed day (1-5-1972) and that such prior liability would be of the earlier owner and shall be enforceable against him. .....
Tag this Judgment!Court : Mumbai
Reported in : 2010(112)BomLR2014
..... in that judgment the right, title and interest of the coke oven plant which is vested in the central government under the coking coal mines (nationalisation) act, 1972 was considered. ..... in that case the appeal of the company, in which the right, title and interest of the owners of the plants were to have vested under the aforesaid legislation, was dismissed holding that pursuant to the legislation the right, title and interest could not stand transferred to the government company since no infraction by the title .....
Tag this Judgment!Court : Orissa
Reported in : AIR1972Ori172
..... , rourkela, for making certain constructions in connection with the extension of the latter's coke-oven plant engaged the opp. .....
Tag this Judgment!Court : Kolkata
Reported in : 1997CriLJ1757
..... for the installation of refractories in their coke oven plant, and in course of business a sum of rs. .....
Tag this Judgment!Court : Chennai
Reported in : [1963]14STC446(Mad)
..... that was a contract where the appellant undertook to set up a complete coke oven battery ready for production as well as a by-products plant and to erect and construct buildings, plants and machineries and deliver and supply accessories and articles and render services for an all-inclusive price. ..... this contention was not accepted by the assessing authority, nor did it find any favour with the appellate assistant commissioner, whose reasoning, though far from clear, purported to hold that the air-conditioning plants can be fixed or removed and they cannot form part of the building as in a works contract considered in the gannon dunkerley case [1958] 9 s.t.c. ..... one of the clauses, clause 15, in the contract stipulated that all materials and plant brought by the contractor upon the site in connection with the construction 'shall immediately they are brought upon the site become the owner's property and the same shall not on any account whatsoever be ..... it is urged that the agreement amounts in substance to a sale of the air-conditioning plant and does not cease to be a sale merely because the seller has undertaken to fix the machinery in the purchaser's premises.4. ..... that the contract was a composite one for the supply of materials and labour, and further, as a result of a personal inspection of the building and the installation, the tribunal came to the conclusion that the refrigerating plant had become an integral part of the building and an accretion to it. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1972]29STC654(AP)
..... government pleader, that tobacco seed is neither tobacco nor its product, that even if the seeds should be considered part of tobacco, they cease to retain that character the moment they are separated from the plant and that in this view, no exemption can be claimed either in the case of seeds or the oil and cake which, according to him, are at best products of the 'seeds' and not of 'tobacco ..... it is, therefore, clear that tobacco seeds cease to be 'tobacco' the moment they are removed from the plant and constitute a separate and distinct class of goods with independent properties and potentialities and not the same as those of the parent plant, no exemption can, therefore, be claimed in respect of tobacco seeds, when once they are removed from the plant, on the ground that they constitute 'tobacco' and much less in the case of oil and cake ..... what follows from the foregoing discussion is that the turnover relating to tobacco seed alone, which we held to be a product of the plant 'tobacco', is exempt from tax and that oil and oil-cake, which are only products of the seed and not the plant, are not entitled to any such exemption for the assessment years mentioned in the respective petitions.17. ..... according to this dictionary 'tobacco' means 'various species of nicotiana, especially nicotiana tobacum, native of tropical america, tall annual plant with white or pink tubular flowers and large ovate leaves used, dried, and variously prepared, for smoking or chewing or in the form of snuff' .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1977]40STC572(AP)
..... the central excises and salt act of 1944 says that 'tobacco' means any form of tobacco, whether cured or uncured and whether manufactured or not and includes the leaf, stalks and stems of the tobacco plant, what the definition provides for is that any form of tobacco as ordinarily understood in its natural import cured, uncured or whether manufactured or not comes within this definition and by the use of the ..... tobacco seed is neither tobacco nor its product, that even if the seeds should be considered part of tobacco, they cease to retain that character the moment they are separated from the plant and that, in this view, no exemption can be claimed either in the case of seeds or the oil and cake, which, according to him, are at best products of the 'seeds' and not ..... this reason that the central excises and salt act of 1944 defines 'tobacco' not to include any part of a tobacco plant while still attached to the earth, but once the plant is severed from the earth and ceases to be attached to the earth, only those three parts specifically enumerated in the definition ..... on a plain reading of the definition in item 4 by the concluding words of the definition which says that tobacco does not include any part of a tobacco plant while still attached to the earth and the inclusive definition, which says that tobacco includes the leaf, stalks and stems of the tobacco plant after it ceased to be attached to the earth, we should hold that tobacco seed which is also a part of the tobacco .....
Tag this Judgment!Court : Kolkata
Reported in : 1993CriLJ10
..... it has been submitted that the persons who are bringing 'breeze coke' from the steel plants by road transport are not under any obligation to produce any papers whatsoever and that the iron and steel plants also sell the said waste commonly known as 'breeze coke', under open tender and one of such tender notice has been annexed as annexure 'f' at pages 112 and 113 of the ..... further, there are surplus stocks of mixed coke and coke breeze at durgapur steel plant, and the said steel plant was liable to put the same to auction and, therefore, in my view, mixed coke and coke breeze cannot come under the purview of essential commodities act, as pointed out in the letter written ..... mixed coke' is an arising in course of production of bp hard coke ovens and by-product plant and it is neither 'soft coke' nor 'gas coke'.61. ..... referred to another communication dated june 14,1991, wherein it has been certified that mixed coke is arising in course of production of bp hard coke in coke oven and by-product plant and it is neither soft coke nor gas coke.38. ..... 1978, the ministry of railway informed the state of west bengal that they will allot railway wagon for bringing breeze coke from the steel plants side according to the recommendation of the state government. ..... , breeze coke is product, by-product coke plant, and is neither 'soft coke' nor 'gas ..... submitted that the said steel plants used only hard coke and as such availability of gas coke and/ or soft coke from the said plants does not arises.23. mr. .....
Tag this Judgment!