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The Commercial and Ahmedabad Mills Co. Ltd. and anr. Vs. Union of Indi ...

Court : Gujarat

Reported in : AIR1993Guj20

..... the constitution of india, the petitioners have challenged the constitutional validity of section 3 of the essential commodities act, 1955 and clause 21a of the cotton textile (control) order, 1948 as well as the legality and validity of the orders dated 7-1-1978, 7-4-1978, 27-4-1978, 11-8-1978, 27-12-1978, 29/30th december, 1978 passed by the textile commissioner and the order dated 8th july, 1979 passed by the central government under the provisions of the cotton textile (control) order, 1948, which have been produced at annexures e (i), d, e(ii), g. h, i ..... such quantities of cloth shall be the price in force during the period specified in the direction under sub-clause (i) or during the extended period whichever is lower: provided that the power conferred on the textile commissioer, under this sub-clause shall be exercised only in respect of the quantity of cloth falling short of the minimum quantity, which the producer shall have pack-ed before the 2nd may, 1968. ..... by article 19(1)(g) of the constitution :'as to what are reasonable restrictionswould naturally depend on the nature andcircumstances of the case, the character of the statute, the object which it seeks to serve, the existing circumstances, the extent of evil sought to be remedied as also the nature of restraint or restrictions placed on the right of the citizens. ..... ordinance, 1955 was repealed by the essential commodities act, 1955 (hereinafter referred to as the 'act'), which came into force on and from 1st april, .....

Jagmohandas Kuberdas Katakia Vs. Union of India and Others

Court : Mumbai

Reported in : 1982(10)ELT399(Bom)

..... chinoy, the learned counsel appearing on behalf of the port trust, submitted that what was imported by the petitioner was garments unmotivated or mutilated not to the permissible extent and by no stretch of imagination such garments could be described as textiles. ..... bench was considering the ambit of entry 8-a of the fifth schedule of the mysore sales tax act, 1957, and observed that worn out and torn old clothing pieces purchased through hawkers from the public and then sold for the manufacture of paper are not textiles exempted from the sales tax act. ..... covers the goods which are 'textiles, cotton, silk, woollen and synthetic'. ..... , the learned counsel appearing on behalf of the customs authorities, very rightly claimed that the petitioner wanted relief from payment of customs duty and, therefore, through the old garments in mutilated condition were imported, they required further mutilation before exemption of customs duty. ..... the mutilation commenced on september 14, 1977 and completed on september 17, 1977, september 15 and 16 being ..... learned counsel placed reliance upon the scales of rate approved and published by the port trust authorities under sections 48 to 51 of the major port trust act, 1963. ..... division bench observed that merely because cloth is sold in pieces and not in the form of tag as or bales manufactured by the mills, it does not cease to be manufactured cloth or cotton fabrics. ..... division bench was considering the definition of the term 'cotton fabric' given in item no. .....

State of Haryana and ors. Vs. Nanu Mal Amar Nath

Court : Punjab and Haryana

Reported in : [1977]39STC497(P& H)

..... b to the act, as applicable to the state of haryana, an exemption has been granted for all varieties of cotton, woollen or silken textiles, but items like carpets, druggets, woollen durees and cotton floor durees have ..... cotton, woollen or silken textiles including rayon, artificial silk or nylon, whether manufactured by handloom or powerloom or otherwise but not including pure silk fabrics, carpets, druggets, woollen durees and cotton ..... 636 at 641:i am quite aware that dictionaries are not to be taken as authoritative exponents of the meanings of words used in acts of parliament, but it is a well-known rule of courts of law that words should be taken to be used in their ordinary sense and we are therefore sent for instruction to these books.in dealing with matters relating to the general public, statutes are presumed to use words in their popular, rather than ..... in colours and made by knotting short lengths of yarn on to the warp threads of a fabric during weaving, or by same means as tapestry, or by various mechanical weaving processes.the learned judge was of the view that two conditions must be fulfilled before a thick fabric could be styled as a carpet, namely, that it should be used for spreading on floor or stairs and, secondly, it should be patterned in colours and made by knotting short lengths of ..... examination of a short length of the commodity produced in the court, the learned judge found that two lengths of thick cloth had first been sewn together and then some flowery .....

In Re Article 370 Of The Constitution

Court : Supreme Court of India

..... xxii [short title, commencement, authoritative text in hindi and repeals] ..... in the concurrent list, namely: (a) trade and commerce within a state in, and in production, supply and distribution of, cotton and woollen textiles, raw cotton (including ginned cotton and unginned cotton or kapas), cotton seed, paper (including newsprint), foodstuffs (including edible oilseeds and oil), cattle fodder (including oil cakes and other concentrates), coal (including coke and derivatives of coal), iron, steel and mica; (b) offences against laws with respect to any of the matters mentioned in clause (a), jurisdiction and powers of all courts except the supreme ..... of article 370(2) of the indian constitution was such that any decision taken by the state government, which was not an elected body but the maharaja of the state acting on the advice of the council of ministers which was in office by virtue of the maharaja's proclamation dated 5-3-1948, prior to the sitting of the constituent assembly of the state, would have to be placed before the constituent assembly, for its decision as provided under article 370(2) ..... . under section 5 of the constitution of jammu and kashmir, the extent of the legislative and executive power of the state extends to those matters over which parliament does not have legislative competence under the provisions of the ..... section 5 defines the extent of the legislative and executive power of the state by relating it to matters over which parliament has power to make laws .....

Kiran Fashion, Krishan Impex, Vs. Commissioner of Customs (Prev),

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... he confiscated the goods under section 113(d) and 113(i) of the customs act, 1962 but permitted redemption of the goods for home consumption. ..... he submitted that the prices were for import into the country of exports and where it was not shown that there was any payment other than the declared charges the charge of over valuation would not sustain.5. ..... it was revealed that ankita textiles had sold the cloth for rs. ..... 10,000/- each on ankita textiles, krishan impex and rs. ..... we find considerable force in the arguments made by the learned counsel and grant waiver of pre-deposit of penalty in each case. ..... he submits that the quota for exports is determined by the appeared export promotion council, where the quota were sold for over us $ 12/-for men's cotton trousers to be exported to usa. ..... the second request can be considered only at the time of final disposal of the appeal and we cannot make any interim orders. ..... saboo was the proprietor of krishan impex and power of attorney holder of kiran fashions. ..... these trousers were fabricated by krishan impex who had purchased the fabrics from m/s.ankita textiles. ..... hence these appeals and applications.3.shri nankani submits that in the entire proceedings the margin the profit that could be charged by the exporter has not been considered at all. .....

Union of India Owning and Administering Central Railway Per General Ma ...

Court : Mumbai

Reported in : AIR1969Bom401; (1969)71BOMLR214; ILR1969Bom864; 1968MhLJ797

..... for construing the provisions of section 80 of the code the full bench refers to sections 77 and 80 of the railway act and concludes that in view of the unity of ownership and unity of administration and looking to the purpose and function of the notice under section 80 making the government aware of the claim through the general manager of any of the railways owned and administered by it is sufficient notice under section 80 of the code of civil procedure. ..... the, word 'native' was omitted by the amending act of 1948 and the reference to the 'states' itself was omitted by the adaptation of laws order, 1950, after which the indian states merged with the adjoining territories and the entire country emerged as the union of india, with the ownership and administration of all the major railways vesting in the union of india. ..... 1 messrs, kalinga textiles private limited, a company registered under the indian companies act having their office at rajgangpur, admittedly booked 100 bales of cotton from akola on the central railway for being delivered at rajgangpur on the south-eastern railway. ..... a notice undoubtedly was served upon the manager of the railway concerned, but it was more or less a letter informing the manager that certain packages were short-delivered and seemed to have been lost or misplaced. ..... 1 had no title on 18-10-1957 when the notice under section 77 of the railways act was given. .....

Telangana Spinning and Weaving Mills Ltd. (Rotor Unit) Rep. by Its Com ...

Court : Andhra Pradesh

Reported in : 1997(1)ALD(Cri)346; 1997(1)ALT558

..... he also submits that there are no powers conferred on the inspector of police, vigilance cell, civil supplies as contemplated under clause 24 of the textiles (control) order, 1986, empowering him to inspect and seize and that there is a no notification conferring such power and that consequently proceedings under section 6-a of the act fall to ground as being without jurisdiction. ..... nagarjuna reddy, learned counsel for the petitioner, submits that when the action was taken under section 6-a and the matter was decided by issuing a show-cause notice as contemplated under section 6-b, the same is appealable to the authority under section 6-c of the act and the statutory appellate authority is the government and the government ought not have rejected the appeal. ..... the important question for consideration which arises in this case is regarding the power of the government to entertain the appeal under section 6-c of the essential commodities act, 1955 (hereinafter referred to as 'the act') against the order passed by the collector under section 6-a of the act for the violation of the provisions contained under textiles (control) order, 1986.2. ..... the writ petition is allowed to the extent indicated above. ..... in so far as the cotton yarn of hosiery variety is concerned, there is some exemption. .....

Hoshyar Singh Suresh Chandra Sarees Pvt. Ltd. Vs. Commissioner of Sale ...

Court : Delhi

Reported in : (2004)189CTR(Del)173; 110(2004)DLT74; 2004(73)DRJ206

..... 1965]56itr234(sc).in phool chand bajrang lal : [1993]203itr456(sc) , their lordships have held while interpreting section 147 as it stood in the assessment year 1963-64:'an income-tax officer acquires jurisdiction to reopen an assessment under section 147(a) read with section 148 of the income tax act, 1961, only if on the basis of specific reliable and relevant information coming to his possession subsequently, he has reasons, which he must record, to ..... if a saree piece which is a cotton fabric, is subjected to the process of embroidery after its manufacture as cotton fabric has been completed, it can no longer be called a cotton fabric as defined by entry 19 of schedule i to the central excises and salt act and it becomes an embroidered saree within the meaning of entry 3 of schedule e.24.2 it is also interesting to note that with regard to three yards piece of a cotton fabric, the court pointed out that ..... 1, it was submitted that the 'silk sarees' which are in use for centuries are nothing but garments and reliance is placed on the expression 'saree' as defined in fairchild's dictionary of textiles by dr.isabell b.wingate, which reads as under:-'the principal costume of the hindu women, for centuries, ..... to that limited extent, the court may look into the conclusion arrived at by the income tax officer and examine whether there was any material available on the record from which the requisite belief could be formed by the income tax officer and further whether that material had .....

Pasupati Fabrics Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 2003IVAD(Delhi)154; 107(2003)DLT15; 2004(165)ELT35(Del)

..... thereforee, according to learned counsel for the petitioner in terms of section 5a of the act, textile cess was in fact a duty of excise on all textiles and all textile machinery manufactured in india and thus exempted from payment of tax. 2. ..... in the writ petition apart from seeking declaration to the effect that it is exempted from payment of textile cess levied under section 5a of the act being 100% eou, it has also prayed for writ of mandamus directing respondent no. ..... it is clear from the sequence of these facts that the main issue which falls for determination is as to whether company like the petitioner which is 100% eou is exempted from payment of textile cess under section 5a of the act.11. ..... 3 in demanding textile cess levied under section 5a of the textile committee act, 1963 (hereinafter to be referred as 'act' for short) from the petitioner no. ..... after the commencement of trial production, the petitioner company wrote letter dated 6.9.1997 to the respondent no. ..... a letter of permission dated 18.5.1994 was issued by the ministry of industry, which inter alias stated that the petitioner company was permitted to manufacture cotton shirting, bed sheeting on conditions attached thereto. ..... vide letter dated 18.5.1994 granting permission to the petitioner to set up 100% eou under the 100% export oriented scheme for the manufacture of cotton shirting etc. ..... the petitioner company has been set up for manufacture of cotton fabrics. .....

industrial Plastic Corporation Private Limited and Others Vs. Union of ...

Court : Mumbai

Reported in : 1983(12)ELT425(Bom)

..... laminated under various conditions (as by heat in the case of thermoplastic materials, by chemical condensation in the case of thermosetting materials or polyesters or by casting during polymerization of monomers) into object of all sizes and shapes including films and filaments'.in encyclopaedia britannica, volume 18, the following passage appears regarding 'plastics' :'plastic' - the term 'plastic', derived from the greek plastics, appears to have been used first as a suffix implying growing, ..... for more severe impact requirements, cotton linters yield articles which are better in this respect, while chopped fabric, shredded textiles, sisal fibre, and long fibres wood pulp (kraft) ..... seeking relief in respect of the duty paid by them for the period commencing from june 1, 1971 till august 24, 1971 for a sum of rs ..... on behalf of the nirlon company, it was claimed that the object of central excise act is to raise revenue and for the purpose to classify substances according to general usage and known denomination of the trade and subsequently the correct principle of interpretation of item would be that the time should not be construed in the technical or scientific or laboratory sense, but in the sense which ..... the explanation would not advance the case of the department to any extent in establishing that the legislature had also taken into consideration the meaning of expression 'plastics' as understood in ..... duty becomes wrong and to the extent the recovery is ..... required extent of .....