Court : Kerala
Reported in : 1984(15)ELT7(Ker)
..... it is alleged that the copra cess act, 1979, under which the petitioners are required to pay duty of excise on the copra consumed in their mills, is ultra vires ..... copra cess act, 1979 ..... where any cess on copra is levied and collected under this act and the oil extracted from the whole or any part of such copra is exported from india, then, the central government shall, subject to such conditions as may be prescribed, refund so much amount of cess as is equal to the cess collected in respect of the copra from which the oil so exported was extracted, to the occupier of the mill from whom such cess was collected, ..... out earlier, section 15 of the produce cess act, 1966 has been amended so as to remove all reference to copra under that act. ..... shall be levied and collected as a cess, for the purposes of this act, on copra consumed in any mill in india with a view to producing or manufacturing any goods therefrom a duty of excise at such rate, not exceeding five rupees per quintal of ' copra, as the central government may, by notification in the official gazette, specify:provided that until such rate is specified by the central government, the duty of excise shall be levied and collected ..... imposition of coconut cess : (1) there shall be levied and collected, as a cess for the purpose of this act, on all copra consumed in any mill in (india) whether produced in or imported from outside (india) a duty of excise at such rate, (not exceeding forty-nine naya paise per quintal), as the central .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1993SC2123; 1993(65)ELT465(SC); JT1993(2)SC709; 1993(2)SCALE541; 1993Supp(3)SCC621; [1993]3SCR51; [1993]91STC548(SC)
..... -notwithstanding anything contained in the amendments made to the produce cess act, 1966 (15 of 1966) or the repeal of the copra cess act, 1979 (4 of 1979) or the vegetable oils cess act, 1983 (30 of 1983), by this act, any duty of excise, levied under any of the said acts immediately before the commencement of this act, but has not been collected before such commencement, shall be liable to be collected after such commencement in accordance with the provisions of the said acts for being paid into the consolidated fund of india ..... the cess act was, however, repealed by section 12 of the cotton, copra and vegetable oils cess (abolition) act, 1987 (being act 4 of 1987), hereinafter referred to as the repeal act. ..... the petitioners in this batch of writ petitions question the validity of the levy and collection of cess under section 3 of the vegetable oils cess act, 1983 for the period commencing 1st march, 1986 and ending with 31st march, 1987.2. ..... section 13 of the repeal act expressly provided that notwithstanding the said repeal, the duty of excise levied under the said act immediately before the commencement of the repeal act, but which has not been collected before such commencement, shall be liable to be collected even after the repeal, in accordance with the cess act, as if the said cess act has not been repealed. ..... simultaneously with the board act was enacted the vegetable oils cess act, 1983 (being act 30 of 1983), hereinafter referred to as the cess act. .....
Tag this Judgment!Court : Chennai
Reported in : 1996(53)ECC41; 1995(80)ELT737(Mad)
..... to a decision of the kerala high court reported in 1969 kerala law reporter, page 503, wherein it has been held that the cess levied under the produce cess act, the earlier act to copra cess act, 1979, is only a tax and not fee and hence falls under item no. ..... exercise of the powers conferred by sub-section (1) of section 3 of the copra cess act, 1979 (4 of 1979) the central government hereby specifies rupees five per quintal as the duty of excise to be levied and collected as a cess on copra consumed in any mill in india with a view to producing or manufacturing any goods ..... prayer in the writ petition is for a declaration that the copra cess act, 1979 (central act 4 of 1979) (hereinafter referred to as the act) is unconstitutional, illegal and inoperative and for other consequential relief ..... of the powers conferred by sub-section (3) of the section 1 of the copra cess act, 1979 (4 of 1979) the central government hereby appoints the first day of april, 1979 as the date on which the said act shall come into force. g.s.r. ..... section 20 of the act omitted the word 'copra' from the produce cess act, 1966, so that the excise duty on copra was leviable only under the act with effect from 1-4-1979 from which date the said act was brought into force ..... , in all the enactments of the years 1944, 1966 and the present act of 1979, the legislature intended to levy and collect as cess a duty of excise in relation to copra consumed in a mill for the purpose of producing or manufacturing goods therefrom. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(117)ELT561TriDel
..... while enacting the coconut development board act, 1979 and the copra cess act, 1979, the parliament provided for the creation of a board known as coconut development board and for its finance to levy cess.there is nothing on record to show that coconut and coconut oil were further taken out of these enactments and were brought within the ambit of national oil seeds and vegetable oils development board act, 1983 and the vegetable oil cess act, 1983. ..... but if the definition is stretched and coconut oil is brought under the second limb of the definition as being of plant origin, the very object and purpose of the provisions contained in coconut development board act, 1979 and copra cess act, 1979 will be defeated. ..... it states that the said fund must come out of the proceeds of cess created under section 4 of the copra cess act, 1979. ..... while copra was subjected to cess under the produce act of 1966, act 15 of 1966, copra cess act, act 4 of 1979 and coconut development board act, act 5 of 1979 were enacted. ..... copra cess act, act 4 of 1979 was enacted for the following objects and reasons :- "the bill is complementary to the coconut development board bill, 1978. ..... question involved in this appeal is whether coconut oil extracted from copra is liable to levy of cess under the vegetable oil cess act, 1983 read with rules made thereunder. ..... at present the cess on copra is being levied under the produce cess act, 1966 (15 of 1966) at the rate of 60 paise per quintal. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1992(2)ALT135
..... amendments made to the produce cess act, 1966 or the repeal of the copra cess act, 1979 or the vegetable oils cess act, 1983 by this act any duty of excise, levied under any of the said acts immediately before the commencement of this act, but has not been collected before such commencement shall be liable to be collected after such commencement in accordance with the provisions of the said act for being paid into the consolidated fund of india as if this act had not been enacted. ..... 8,1986 the cotton, copra and vegetable oils cess (abolition) bill was introduced in parliament proposing to amend the produce cess act, 1966 and to repeal the copra cess act, 1979 and the vegetable oils cess act, 1983. ..... 1983 or anything contained in the amendments made to the produce cess act, 1966, any duty of excise levied under the vegetable oils cess act, 1983 immediately before its repeal, but had not been collected before such repeal, shall be liable to be collected as if the cotton, copra and vegetable oils cess (abolition) act had not been enacted. ..... for the petitioners, that clause 13 inserted in the cotton, copra and vegetable oils cess (abolition) bill, 1986 being contrary to the statement of policy made during the budget speech by the minister for finance on february, 28,1986 that it has been decided to dispense with levy and collection of cess on vegetable oils, good administration requires that the union of india should act by implementing the promise made by the minister for finance on .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(21)ELT607TriDel
..... under the central excises and salt act, 1944 in this regard will have to be taken but where there is specific provision of appeal provided in the act itself like the copra cess act, 1979 and produce cess act, 1966, the provisions of central excises and salt act, 1944, in this regard cannot ..... be no doubt about the automatic application of amendments and insertions in the central excises and salt act to proceedings under the beedi workers welfare cess act and similar acts, i do not think that the absence of the above qualifying words in the produce cess act would make for any difference in the light of the supreme court decisions cited and discussed in ..... the view i have taken above, namely, that the new provisions of the central excises and salt act, 1944 in relation to appeals and related proceedings would apply to similar proceedings under the produce cess act (save proceedings under section 10 of the latter act) would gain support from the fact that several other enactments levying duties of excise do not have specific provisions concerning ..... way of appeals and further proceedings (except proceed-dings under section 10 of the produce cess act), the result would be that so far as appeals are concerned, they will have to be preferred to the appellate collectors of central excise though, subsequent to the amendments, with effect from 11-10-1982, of the central excises and salt act, the institution of appellate collector of central excise has been abolished and, in its place .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1985SC1698; (1985)48CTR(SC)363; [1985]156ITR323(SC); (1985)4SCC343; [1985]Supp2SCR711; 1986(1)LC628(SC)
..... aforesaid and in view of the attitude of the law-makers in dealing with this problem as evidenced by the amendment and in the circular originally issued prior thereto and bearing in mind that under the scheme of the act where the wife or minor child carries on a running business, the right to carry forward the loss in the running business would be available to the wife or minor child if they themselves were assessed but the ..... sub-section 1(c) of section 16 of the arbitration dealt with the income arising to any person by virtue of a settlement or disposition whether revocable or not, and whether effected before or after the commencement of the income-tax (amendment) act, 1939, from assets remaining the property of the settlor or disponer, would be deemed to be income of the settlor or disponer, and all income arising to any person by virtue of a revocable transfer of assets should be deemed to be income of the ..... subsequently, section 64 of the 1961 act was amended by the finance act, 1979 with effect from 1st april, 1980 by insertion of explanation 2 after sub-section (2), whereby for the purpose of this section, income would include ..... emphasised that the requirement continues irrespective of the clarification of the board of revenue by circular in 1944 and in spite of the addition of explanation 2 to section 64(2) by amending act of 1979 with effect from 1980. ..... furthermore explanation 2 added by finance act, 1979 to section 64 in specific terms says that 'income' would include .....
Tag this Judgment!Court : Kerala
Reported in : 1986(10)ECC178; 1986LC218(Kerala); 1987(32)ELT565(Ker)
..... the class or description of articles to which the imported article belongs and where such duty is leviable at different rates, the highest duty'.10. the position, therefore, is that customs duty is levied under the customs act, section 12 of that act is the charging section when the statutory liability to customs duty is imposed, when import or export is made the taxable event and the rate of levy is also indicated ..... we would not have, therefore, considered this aspect in these writ proceedings and would have relegated the parties to agitate this question before the authorities under the act, but for the fact that it is admitted before us that the ministry of law has taken a decision that 'copper scrap' is copper in crude form falling within entry 26a and the department ..... . 1211, wherein it is held thus :-'...we are unable to accept the argument of the appellants that section 3(1) of the tariff act is an independent charging section or that, the 'additional duty' which it speaks of is not a duty of customs but is ..... thereafter, purporting to act under section 28 of the customs act, 1962, the respondent informed the petitioner by notice dated 20-11-1979 that the goods so cleared are leviable to countervailing duty under entry 68 of the central excise tariff at 8% ad valorem and as this duty was not paid there was short levy and therefore required the ..... 1979, the respondent, the assistant collector of customs began demanding a duty of 8% under entry 68 of the central excise tariff act .....
Tag this Judgment!Court : Mumbai
Reported in : 1986(10)ECC89; 1986(25)ELT638(Bom); 1985MhLJ120
..... bharucha that this formed part of the manufacturing expense, but looking to the definition of 'wholesale price' mentioned in section 4 of the central excise act he contends that the normal price of an excisable article is the one at which it is sold by the assessed to a buyer in the course of wholesale trade for delivery at the time and ..... treated as petition for the purpose of enforcing the refund of excess excise duty paid by the petitioner under a mistake of law which mistake was discovered by it sometime in november, 1979 and which mistake further underlined as far as the petitioner is concerned in respect of at least three items. ..... if it is accepted, as i am inclined to accept, that the cause of action accrued to the petitioner in november 1979 when for the first time it was made aware that post-manufacturing expenses were deductible, then it could have filed a suit within three ..... the petitioner, therefore, addressed a letter dated 23rd november, 1979 to the assistant collector of central excise pointing out that the prices submitted by it till that day were inclusive of diverse post-manufacturing expenses such as sales expenses, distribution expenses, administrative expenses ..... the refund period july 1978 to june 1979 would become payable on this account.7 ..... refund claims in respect of the post-manufacturing expenses which were included in the wholesale price for the periods (1) january 1977 to 30th june, 1978 and (2) 1st july, 1978 to 30th june, 1979 were filed by the petitioner. .....
Tag this Judgment!Court : Delhi
Reported in : 20(1981)DLT273; 1981RLR652
..... & k 46, it was urged on the other hand by the learned counsel for the respondent that neither section 43 of the partnership act which deals with dissolution of partnership at will by notice in writing, nor contract between the parties can control the provisions of section 44. ..... spite grounds, equitable protection court?s invoke inherent his but origin, its rests, for decree claim partner?s tried too matters all then act, partnership (g) (f) clauses 44 section under seeks also plaintiff defendant, alleged conduct unfair grave from apart if 281. ..... submits that the partnership is at will and at any rate it stood already dissolved on june 25, 1979 and only accounts are to be taken, which task could eminently and easily be performed by the ..... if it appears to the appellate court that in exercising its discretion the trial court has acted unreasonably or capriciously or ignored relevant facts and has adopted an unjudicial approach, then it would certainly be open to the appellate court to interfere with the trial court's exercise of discretion, ..... (3) on november 7, 1979, the defendant moved an application under section 34 of the arbitration act that the partnership deed clause 13- contains an agreement of arbitration, that the defendant was ready and willing to arbitration, that the circus had already stopped performing on account of loss, on october 10,1979, that the suit be stayed and ..... 1979, evidence of both the parties was recorded on the application under section 34 of the arbitration act .....
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