Court : Karnataka
..... similar to the entry in heading 8517 of the central excise tariff act, 198514 and the customs tariff act, 197515, which reads as: telephone sets, including telephones in cellular network, or for other wireless networks and other apparatus for the transmission or reception of voice, imagers or other data, including apparatus for communication in a wired or wireless network (such as 14 the cet act in short 15 the ct act in short strp no.08 of2022and connected matters43local or wide area network) ..... , (2014) 16 scc410 could not have been followed so as to invoke the 161971 scr (3) 9 strp no.08 of2022and connected matters45jurisdiction under section 29 of the act because in the case on hand as far as nokia was concerned, the phone charger was sold as a separate accessory and, therefore, apex court held that ..... as a part of the main item when they are sold as a single unit; entries under the kvat act and punjab value added tax act, 191413 are wholly different; 12 kvat rules for short 13 the punjab vat act for short strp no.08 of2022and connected matters40 the allahabad high court in samsung india case, under similar circumstances, has distinguished the decision of hon ble supreme court in nokia india ..... held that the charging section and the computation provisions constitute an integrated code and if these two requirements are not jointly present, no tax can be levied or sought to be ..... absence of a valuation mechanism, tax cannot be levied differently on each of the component by separating a .....
Tag this Judgment!Court : Karnataka
..... similar to the entry in heading 8517 of the central excise tariff act, 198514 and the customs tariff act, 197515, which reads as: telephone sets, including telephones in cellular network, or for other wireless networks and other apparatus for the transmission or reception of voice, imagers or other data, including apparatus for communication in a wired or wireless network (such as 14 the cet act in short 15 the ct act in short strp no.08 of2022and connected matters43local or wide area network) ..... , (2014) 16 scc410 could not have been followed so as to invoke the 161971 scr (3) 9 strp no.08 of2022and connected matters45jurisdiction under section 29 of the act because in the case on hand as far as nokia was concerned, the phone charger was sold as a separate accessory and, therefore, apex court held that ..... as a part of the main item when they are sold as a single unit; entries under the kvat act and punjab value added tax act, 191413 are wholly different; 12 kvat rules for short 13 the punjab vat act for short strp no.08 of2022and connected matters40 the allahabad high court in samsung india case, under similar circumstances, has distinguished the decision of hon ble supreme court in nokia india ..... held that the charging section and the computation provisions constitute an integrated code and if these two requirements are not jointly present, no tax can be levied or sought to be ..... absence of a valuation mechanism, tax cannot be levied differently on each of the component by separating a .....
Tag this Judgment!Court : Karnataka
..... similar to the entry in heading 8517 of the central excise tariff act, 198514 and the customs tariff act, 197515, which reads as: telephone sets, including telephones in cellular network, or for other wireless networks and other apparatus for the transmission or reception of voice, imagers or other data, including apparatus for communication in a wired or wireless network (such as 14 the cet act in short 15 the ct act in short strp no.08 of2022and connected matters43local or wide area network) ..... , (2014) 16 scc410 could not have been followed so as to invoke the 161971 scr (3) 9 strp no.08 of2022and connected matters45jurisdiction under section 29 of the act because in the case on hand as far as nokia was concerned, the phone charger was sold as a separate accessory and, therefore, apex court held that ..... as a part of the main item when they are sold as a single unit; entries under the kvat act and punjab value added tax act, 191413 are wholly different; 12 kvat rules for short 13 the punjab vat act for short strp no.08 of2022and connected matters40 the allahabad high court in samsung india case, under similar circumstances, has distinguished the decision of hon ble supreme court in nokia india ..... held that the charging section and the computation provisions constitute an integrated code and if these two requirements are not jointly present, no tax can be levied or sought to be ..... absence of a valuation mechanism, tax cannot be levied differently on each of the component by separating a .....
Tag this Judgment!Court : Karnataka
..... similar to the entry in heading 8517 of the central excise tariff act, 198514 and the customs tariff act, 197515, which reads as: telephone sets, including telephones in cellular network, or for other wireless networks and other apparatus for the transmission or reception of voice, imagers or other data, including apparatus for communication in a wired or wireless network (such as 14 the cet act in short 15 the ct act in short strp no.08 of2022and connected matters43local or wide area network) ..... , (2014) 16 scc410 could not have been followed so as to invoke the 161971 scr (3) 9 strp no.08 of2022and connected matters45jurisdiction under section 29 of the act because in the case on hand as far as nokia was concerned, the phone charger was sold as a separate accessory and, therefore, apex court held that ..... as a part of the main item when they are sold as a single unit; entries under the kvat act and punjab value added tax act, 191413 are wholly different; 12 kvat rules for short 13 the punjab vat act for short strp no.08 of2022and connected matters40 the allahabad high court in samsung india case, under similar circumstances, has distinguished the decision of hon ble supreme court in nokia india ..... held that the charging section and the computation provisions constitute an integrated code and if these two requirements are not jointly present, no tax can be levied or sought to be ..... absence of a valuation mechanism, tax cannot be levied differently on each of the component by separating a .....
Tag this Judgment!Court : Karnataka
..... similar to the entry in heading 8517 of the central excise tariff act, 198514 and the customs tariff act, 197515, which reads as: telephone sets, including telephones in cellular network, or for other wireless networks and other apparatus for the transmission or reception of voice, imagers or other data, including apparatus for communication in a wired or wireless network (such as 14 the cet act in short 15 the ct act in short strp no.08 of2022and connected matters43local or wide area network) ..... , (2014) 16 scc410 could not have been followed so as to invoke the 161971 scr (3) 9 strp no.08 of2022and connected matters45jurisdiction under section 29 of the act because in the case on hand as far as nokia was concerned, the phone charger was sold as a separate accessory and, therefore, apex court held that ..... as a part of the main item when they are sold as a single unit; entries under the kvat act and punjab value added tax act, 191413 are wholly different; 12 kvat rules for short 13 the punjab vat act for short strp no.08 of2022and connected matters40 the allahabad high court in samsung india case, under similar circumstances, has distinguished the decision of hon ble supreme court in nokia india ..... held that the charging section and the computation provisions constitute an integrated code and if these two requirements are not jointly present, no tax can be levied or sought to be ..... absence of a valuation mechanism, tax cannot be levied differently on each of the component by separating a .....
Tag this Judgment!Court : Karnataka
..... similar to the entry in heading 8517 of the central excise tariff act, 198514 and the customs tariff act, 197515, which reads as: telephone sets, including telephones in cellular network, or for other wireless networks and other apparatus for the transmission or reception of voice, imagers or other data, including apparatus for communication in a wired or wireless network (such as 14 the cet act in short 15 the ct act in short strp no.08 of2022and connected matters43local or wide area network) ..... , (2014) 16 scc410 could not have been followed so as to invoke the 161971 scr (3) 9 strp no.08 of2022and connected matters45jurisdiction under section 29 of the act because in the case on hand as far as nokia was concerned, the phone charger was sold as a separate accessory and, therefore, apex court held that ..... as a part of the main item when they are sold as a single unit; entries under the kvat act and punjab value added tax act, 191413 are wholly different; 12 kvat rules for short 13 the punjab vat act for short strp no.08 of2022and connected matters40 the allahabad high court in samsung india case, under similar circumstances, has distinguished the decision of hon ble supreme court in nokia india ..... held that the charging section and the computation provisions constitute an integrated code and if these two requirements are not jointly present, no tax can be levied or sought to be ..... absence of a valuation mechanism, tax cannot be levied differently on each of the component by separating a .....
Tag this Judgment!Court : Karnataka
..... similar to the entry in heading 8517 of the central excise tariff act, 198514 and the customs tariff act, 197515, which reads as: telephone sets, including telephones in cellular network, or for other wireless networks and other apparatus for the transmission or reception of voice, imagers or other data, including apparatus for communication in a wired or wireless network (such as 14 the cet act in short 15 the ct act in short strp no.08 of2022and connected matters43local or wide area network) ..... , (2014) 16 scc410 could not have been followed so as to invoke the 161971 scr (3) 9 strp no.08 of2022and connected matters45jurisdiction under section 29 of the act because in the case on hand as far as nokia was concerned, the phone charger was sold as a separate accessory and, therefore, apex court held that ..... as a part of the main item when they are sold as a single unit; entries under the kvat act and punjab value added tax act, 191413 are wholly different; 12 kvat rules for short 13 the punjab vat act for short strp no.08 of2022and connected matters40 the allahabad high court in samsung india case, under similar circumstances, has distinguished the decision of hon ble supreme court in nokia india ..... held that the charging section and the computation provisions constitute an integrated code and if these two requirements are not jointly present, no tax can be levied or sought to be ..... absence of a valuation mechanism, tax cannot be levied differently on each of the component by separating a .....
Tag this Judgment!Court : Karnataka
..... similar to the entry in heading 8517 of the central excise tariff act, 198514 and the customs tariff act, 197515, which reads as: telephone sets, including telephones in cellular network, or for other wireless networks and other apparatus for the transmission or reception of voice, imagers or other data, including apparatus for communication in a wired or wireless network (such as 14 the cet act in short 15 the ct act in short strp no.08 of2022and connected matters43local or wide area network) ..... , (2014) 16 scc410 could not have been followed so as to invoke the 161971 scr (3) 9 strp no.08 of2022and connected matters45jurisdiction under section 29 of the act because in the case on hand as far as nokia was concerned, the phone charger was sold as a separate accessory and, therefore, apex court held that ..... as a part of the main item when they are sold as a single unit; entries under the kvat act and punjab value added tax act, 191413 are wholly different; 12 kvat rules for short 13 the punjab vat act for short strp no.08 of2022and connected matters40 the allahabad high court in samsung india case, under similar circumstances, has distinguished the decision of hon ble supreme court in nokia india ..... held that the charging section and the computation provisions constitute an integrated code and if these two requirements are not jointly present, no tax can be levied or sought to be ..... absence of a valuation mechanism, tax cannot be levied differently on each of the component by separating a .....
Tag this Judgment!Court : Karnataka
Reported in : 1993(43)ECC174; 1993LC48(Karnataka); 1993(68)ELT292(Kar); ILR1993KAR1548
..... section 15 of the customs act is attracted at all for the levy and computation of auxiliary duty levied under the finance act ..... that section 15 is inapplicable to the levy of auxiliary duty levied under finance act, 1990, having regard to the language of section 64 of the finance act, 1990 ..... only to be rejected, because, when the rate of duty is reduced under one notification, enhancing the rate by a subsequent notification affects the rate of tax; the notification issued under section 25 cannot be ignored while levying the tax; it has as much force, as the charging provision, though the notification cannot enhance the rate from the one imposed by the parliament under the act or the connected enactments. ..... observed at page 502, thus : 'in the light of the above authorities on the subject, we have no hesitation to hold that the subordinate legislation in this case- the notification dated march 29, 1979 - was published and made available to the public only on april 3, 1970, and can be effective only from that date ..... in the writ petition it is asserted that the auxiliary duty was only 5% and the notification issued under section 25 enhancing the duty by reducing the concession was actually not operative on 15-12- 1990, the duty on which the said notification is purported to ..... that the goods were covered by sub-heading 8476.19 of the customs tariff under which the import which the import duty was at the rate ..... this would, certainly render the notification retrospective, without an express .....
Tag this Judgment!Court : Karnataka
Reported in : 1991(34)ECC131; 1992(61)ELT193(Kar); ILR1991KAR1749
..... 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 providing for any exemption (not being an exemption for giving credit with respect to, or reduction of duty of excise under such act on such goods equal to, any duty of excise under such act, or the additional duty under section 3 of the customs tariff act, 1975 (51 of 1975), already paid on the raw ..... in exercise of the power under sub-rule (1) of rule 8 of the central excise rules, 1944, the central government issued a notification dated 16-6-1976 under which it granted exemption from payment of excise duty on caustic soda, subject to certain conditions. ..... now these are clear provisions expressly providing for deduction, from the price, of certain items of certain items of expenditure. .....
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