Skip to content


Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter lxxxxvi miscellaneous manufactured articles Court: supreme court of india Page 1 of about 25 results (0.094 seconds)

Jan 15 2004 (SC)

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

..... india.the statement of objects and reasons, the report of the selectcommittee as also the various amendments made therein from time to time,particularly amending act 21 of 1967, amending act 22 of 1970, amending act75 of 1976, amending act 38 of 1983 and amending act 24 of 1986 leave nomanner of doubt that the tea industry had occupied a very importantposition ..... the absence of a billof rights in the constitution of australia."(see also liverpool & london s.p. assn. ltd. (supra)in salomon v. commissioner of customs and excise [(1966) 3 all e.r.871], it was held that when the statute is in compliance with internationalconventions then it must be interpreted in conformity ..... above, may indirectly or remotely affect trade and commerce. if it be held that every law made by the legislature of a state which has repercussion on tariffs, licensing, marketing regulations, price-control etc., must have the previous sanction of the president, then the constitution in so far as it gives plenary power .....

Tag this Judgment!

Nov 19 2007 (SC)

J.K. Industries Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : [2008]143CompCas325(SC); (2008)5CompLJ369(SC); (2007)213CTR(SC)301; [2008]297ITR176(SC); 2007(13)SCALE204; [2007]80SCL283(SC); 2007AIRSCW7443

..... therefore, section 209(1) recognizes the receipt and expenditure as well as assets and liabilities; that, prior to substitution of section 209(3) by the companies act (amendment) act, 1988 w.e.f. 15.6.88, did not provide for keeping the books of account on accrual basis. however, based on the report of sachar ..... is lower. however, they carry long term investments at cost. they provide for permanent diminution in value of long term investment125. similarly, in case the company pays customs duty under section 43b of rs. 100. for tax purpose, that company is entitled to deduction of rs. 100/- in the year it makes payment. but ..... of exchange. (10) advances recoverable incash or in kind or for value to be received, e.g., rates, taxes, insurance,etc. (11) ***] (12) balances with customs,port trust, etc. (where payable on demand). unsecured loans:miscellaneous expenditure (to the extent not written offor adjusted): +loans from directors, managershould be shown separately. interest accrued ant .....

Tag this Judgment!

Dec 19 1996 (SC)

Mafatlal Industries Ltd. and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : 2002(83)ECC85; 1997(89)ELT247(SC); JT1996(11)SC283; 1996(9)SCALE457; (1997)5SCC536; [1996]Supp10SCR585; [1998]111STC467(SC)

..... plaintiff - whether before the commencement of the central excises and customs laws (amendment) act, 1991 or thereafter - by mis-interpreting or mis- applying the provisions of the central excises and salt act, 1944 read with central excise tariff act, 1985 or customs act, 1962 read with customs tariff act or by mis-interpreting or mis-applying any of the rules ..... section 11-b of the central excises and salt act, as amended by the aforesaid amendment act, and by virtue of the provisions contained in sub-section (3) of section 27 of the customs act, 1962, as amended by the said amendment act, all claims for refund (excepting those which arise as a result of ..... , whether under the orders of an authority, tribunal or court or otherwise.(ix) the amendments made and the provisions inserted by the central excises and customs law (amendment) act, 1991 in the central excises and salt act and customs act are constitutionally valid and are unexceptionable.(x) by virtue of sub-section (3) to .....

Tag this Judgment!

May 05 2021 (SC)

Jaishri Laxmanrao Patil Vs. The Chief Minister And Ors.

Court : Supreme Court of India

..... 4. subsequent to the filing of the above writ petitions, articles 15 and 16 of the constitution have been amended vide the constitution (ninety-third amendment) act, 2005, and the constitution (eighty- first amendment) act, 2000, respectively, which amendment acts have been the subject-matter of subsequent decisions of this court in m. nagaraj v. union of india (2006 ..... individual norm created by the judicial 153 decision is a stage in a process beginning with the establishment of the first constitution, continued by legislation and customs, and leading to the judicial decisions. the court not merely formulates already existing law although it is generally asserted to be so. it does not ..... discrimination against the applicant, a white resident, but rather a failure on the part of the local authority to put down a basis for the differential levy of tariffs, rooted in substantive equality:37. he judge in a democracy, aharon barak at p.248. 38harksen v. lane 1997 (11) bclr1489(cc) at 1511c. 39 .....

Tag this Judgment!

Nov 20 2003 (SC)

State of Punjab and anr. Vs. Devans Modern Brewaries Ltd. and anr.

Court : Supreme Court of India

Reported in : JT2003(10)SC485; 2003(10)SCALE202; (2004)11SCC26

..... and anr. v. state of u.p. and ors. : [1955]1scr707 , b.k. mukherjea, j. speaking for the constitution bench noticed that after the constitution amendment act, 1951 in terms of article 19(6) a three-fold provision by way of exception to or limitation upon clause (1)(g) of the article 19 was made stating:'in ..... i) duty shall not to be so imposed on any article which has been imported into india and was liable on importation to duty under the indian tariff act, 1894, or the sea customs act, 1878. explanation:- duty may be imposed under this, section at different rates according to the places to which any excisable article is to be removed for ..... professional and technical qualifications necessary for practising any profession or carrying on any occupation, trade or business. thirdly, and this is the result of the constitution (first) amendment act of 1951 - it enables the state to carry on any trade or business either by itself or through a corporation owned or controlled by the state to the .....

Tag this Judgment!

Nov 27 2012 (SC)

Commissioner of Central Excise, New Delhi. Vs. Connaught Plaza Restaur ...

Court : Supreme Court of India

..... 21.05 (as claimed by the revenue) or under heading 04.04 or 2108.91 (as claimed by the assessee) of the central excise and tariff act, 1985 (for short "the tariff act").2. during the relevant period, the respondent-assessee was engaged in the business of selling burgers, nuggets, shakes, soft-serve etc. through its fast ..... their ordinary or popular sense, that is, how the common man and persons dealing with it understand it. the court held that in both the cases the customers, the practitioners in ayurvedic medicine, the dealers and the licensing officials treated the products in question as ayurvedic medicines and not as allopathic medicines, which gave an ..... language used in the statute... ..*** *** ***therefore, one has to gather its meaning in the legal setting to discover the object which the act seeks to serve and the purpose of the amendment brought about.the task of interpretation of the statute is not a mechanical one. it is more than mere reading of mathematical formula. it .....

Tag this Judgment!

Aug 29 2012 (SC)

Mohammed Ajmal Mohammad Amir Kasab Alias Abu Mujahid and Others Vs. St ...

Court : Supreme Court of India

Reported in : (2012)9SCC1; JT2012(8)SC4; 2012(4)KCCR271(SN); 2012AIRSCW4942; AIR2012SC3565; 2012(7)SCALE553

..... action and, not least, through the pronouncements by this court. article 39-a came to be inserted in the constitution by the constitution (42nd amendment act, 1976) with effect from 3.1.1977 as part of the directive principles of the state policy. the article reads as under:-article 39- ..... miranda rule.459. in poolpandi, the appellants before this court, who were called for interrogation in course of investigation under the provisions of the customs act, 1963, and the foreign exchange regulation act, 1973, claimed the right of presence of their lawyer during interrogation, relying strongly on nandini satpathy. the question before the court was thus ..... trend from japan to karachi sea port in pakistan on january 20, 2008.349. a letter dated february 17, 2009, written on the letter head of yamaha customer support group under the signature of one michelle tejeras (assistant manager service support) and addressed to the us department of justice, federal bureau of investigation, was shown .....

Tag this Judgment!

Jul 18 2005 (SC)

In Re: Noise Pollution - Implementation of the Laws for Restricting Us ...

Court : Supreme Court of India

Reported in : AIR2005SC3136; 2005(3)AWC2685(SC); 2005(5)BomCR553; 121(2005)DLT547(SC); [2005(4)JCR4(SC)]; JT2005(6)SC210; (2005)5SCC733

..... no. g.s.r. 682(e) dated october 05, 1999 whereby the environment (protection) rules, 1986 framed under the environment (protection) act, 1986 were amended. they shall in particular comply with amended rule 89 of the said rules, which reads as follows: '89. noise standards for fire- crackersa.(i) the manufacture, sale or use ..... environment friendly fireworks besides advocating to promote, sale and use of only fireworks/crackers meeting the noise standards prescribed under environment (protection) rules, 1986 and amendments thereof.(2) that it is impractical for government of india to fix norms regarding chemical composition and the size of the firecrackers. it is the ..... granting any such relaxation. indian society is pluralistic. people of this great country belong to different castes and communities, have belief in different religions and customs and celebrate different festivals. we are tolerant for each other. there is unity in diversity. if relaxation is allowed to one there will be no .....

Tag this Judgment!

May 19 2023 (SC)

K.c. Ninan Vs. Kerala State Electricity Board & Ors.

Court : Supreme Court of India

..... the context of the electricity regulatory commissions act, 1998. it observed: 16. the word tariff has not been defined in the act. tariff is a cartel of commerce and normally it is a book of rates. it will mean a schedule of standard prices or charges provided to the category or categories of customers specified in the tariff. 24 (2011) 11 scc3425 (2011) ..... under section 19 could not be used to enlarge the scope of recovery and payment of tax from some person other than a dealer under the act. section 10, inserted by the amendment act of 1956, provided that the outstanding amount on the date of default was made a charge on the property of the person liable to pay tax ..... . this court did not consider the import of section 10 of the act since the business was transferred before the amending act came into force. the ratio of the case is neither helpful nor applicable in the instant case, since this court was dealing with the specific .....

Tag this Judgment!

Oct 24 2019 (SC)

Union of India Vs. Association of Unified Telecom Service Providers of ...

Court : Supreme Court of India

..... ten percent of the capital of the company as computed in accordance with the provisions of the second schedule" and the second schedule after its amendment by finance act 66 of 1976 does not provide for inclusion of borrowed moneys and debts in computation of the capital of the company though it provides for inclusion ..... the distributor. 83 103. concerning the "subscriber's discount," it is submitted on behalf of the licensees that these discounts offered to the customers or subscribers are part of the tariff plan. subscriber has a choice of different rental plans offered by the appellants, where certain discounts are offered by way of some free minutes ..... roaming. commission and discount allowed to distributors on sale of pre paid vouchers.4. waiver of late fee.5. amount of negative balance of the pre paid customer.6. roaming charges and pstn pass through charges 25 proceeds from divestment of investment in a (pstn public switch telephone network) 7. reimbursement of infrastructure operating .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //