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Judgment Search Results Home > Cases Phrase: customs tariff amendment act 2003 chapter xliv wood and articles of wood wood charcoal Page 1 of about 7 results (0.090 seconds)

May 16 2008 (SC)

Ponds India Ltd. (Merged with H.L. Ltd.) Vs. Commissioner of Trade Tax ...

Court : Supreme Court of India

Reported in : 2008(56)BLJR1790; 2008BusLR545(SC); 2008(129)ECC1; 2008(155)LC1(SC); 2008(227)ELT497(SC); 2008(9)SCALE277; (2008)8SCC369; (2008)15VST256(SC); 2008AIRSCW5621

..... tax officer, akola : [1962]1scr279 , wherein it was held;thus under the act all articles mentioned in the schedule were exempt from sales tax and articles not so specified were taxable. ..... it is of considerable interest, also, to note that in the tariff rates under the customs act (which, as a revenue act, i consider to be in pari material), separate items are set up for fruits, for vegetables, and also for `nuts of all kinds, not otherwise provided, including shelled ..... cst : 1981(8)elt325(sc) that in interpreting items in statutes like the excise act or sales tax acts, whose primary object was to raise revenue and for which purpose to classify diverse products, articles and substances, resort should be had not to the scientific and technical meaning of the terms or expressions used but to their popular meaning, that is to say, the meaning attached to them by those dealing in ..... the central government, after consultation with the board and after giving by notification in the official gazette not less than three months' notice of its intention so to do, may by a like notification add to or otherwise amend the second schedule for the purposes of this chapter, and thereupon the second schedule shall be deemed to be amended accordingly.5. ..... jaswant singh (supra) stating that only because 'charcoal' contains the word `coal', the same would not mean to be a species of ..... collector of central excise, new delhi : 2003(152)elt16(sc) , wherein this court was considering a product known as 'lip .....

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Mar 04 2016 (HC)

N. Renuka Devi Vs. E. Lalitha and Another

Court : Chennai

..... fee on advalorem basis, the learned judge held as follows : -- "but the question is whether for the purpose of the proviso to article 11(k) of the court-fees and suits valuation act, there should be a formal entry of caveat in order to attract the proviso, for; there is contention and the application is therefore, to be tried as a suit merely because there is no formal entry of caveat, it does not appear that ..... admiralty, vice-admiralty, testamentary, intestate and matrimonial jurisdictions, respectively: provided that the said high court shall be guided in making such rules and orders as far as possible, by the provisions of the code of civil procedure, being an act passed by the governor-general-in-council, and being act no.viii of 1859, and the provisions of any law which has been made amending or altering the same, by competent ..... from relationships between a testator and a legatee are certainly so dependent upon the peculiarities of the society or community to which the testator and the legatee belong, their habits and customs, their values, their mores, their ways of thinking and feeling, their susceptibilities to particular kinds of pressures, influences, or inducements that it seems very difficult to reduce them to a general rule applicable at all times and everywhere so as to raise ..... words, provided: "except as provided in this chapter the provisions of this code apply to such high ..... orders passed by the apex court on 17.04.2003, the plaintiff, though fully aware of the .....

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Oct 19 2022 (SC)

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

..... it was registered as a charitable gpu category society in 58 inserted by finance (2) act, 2014 and amended by finance act, 2020 59 (1996) 2 scc549 the court had cited article 25(1) of the universal declaration of human rights and article 11(1) of the international covenant on economic, social and cultural rights, 1966 and relied on sri. p.g. ..... shakti estates122, the assessee s activities in leasing forest lands, clearing them, and creation of wooden sleepers, which were sold, as well as charcoal, which was sold, in a series of sustained, systematic and organised activities was held to be in the nature of business. ..... however, the court does not rule out any future claim made and being independently assessed, if gs1 is able to satisfy that what it provides to its customers is charged on cost-basis with at the most, a nominal markup. f. ..... nixi was created in 2003 by the government of india under the ministry of information technology, for promotion and growth of internet services in india, regulating the internet traffic and acting as internet exchange, to undertake .in domain name registration thereby saving valuable foreign exchange, and take care of national concern. ..... however, amounts based on tariff regulations imposed by the 46 controlling law, or statute-based fee is neither fee nor cess under that provision. ..... those provisions are in chapter v of the act. .....

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Sep 15 2017 (SC)

State of Uttaranchal Vs. M/S. Kumaon Stone Crusher

Court : Supreme Court of India

..... thus, to find out as to whether the 1927 act and rules, 1978 framed thereunder survive even after enforcement of 1957 act, we have not to look into article 254 but we have to find out as to whether the above pre constitutional law is altered or repealed or amended by a competent legislature. ..... length of time as in the meantime to endanger the rights of the state government, now therefore, in exercise of the powers conferred by the proviso to the aforesaid sub section and by the sub section(1) of the said section, read with section 80 a of the aforesaid act, the governor of uttar pradesh is pleased to declare that pending such enquiry and record the provisions of chapter iv of the said act to be applicable to the lands specified in the schedule here to : a) schedule dis tri ct ser ial no . ..... collector of customs, bombay, (1990) 2 scc 203, again reiterated that the general principle of interpretation of tariff entries according to any tax statutes of a commercial nomenclature can be departed from where the application of commercial meaning or trade nomenclature runs counter to the statutory context. ..... group(d) this group consists of petitioners who are dealers in plywood, imported timber/wood, bamboo, veneer, waste of plywoods, wood charcoal. ..... reliance by the writ petitioner is also placed on judgment in (2003) 3 scc 122, tej bahadur dube (dead by lrs.) vs. .....

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Apr 07 2021 (HC)

Sri Bhooshith B Vs. State Of Karnataka

Court : Karnataka

..... from the house where families are residing, the accused cannot be said to be in exclusive possession of the articles; ii) dhan raj vs- state of haryana reported in (2014) 6 scc745particularly paragraphs-13 and 14 where it is held that it is not safe to draw an inference that recovery of articles cannot indicate the commission of murder when recovery of an object does not amount to discovery of fact; iii) ..... refers to police stations; order 2061 refers to city crime branch-ccb and functions of four different squads in ccb; he further contended that under chapter xii of the code of criminal procedure deals with information to the police and their powers to investigate and section 154 deals with the information in cognizable cases, section 42 156 ..... drugs and psychotropic substances act, 1985 contended that it envisages power to invest officers of certain departments with powers of an officer-in-charge of a police station - (1) the central government, after consultation with the state government, may, by notification published in the official gazette, invest any officer of the department of central excise, narcotics, 49 customs, ..... show not only that counsel was not functioning as the counsel guaranteed by the sixth amendment so as to provide reasonable effective assistance, but also that counsel's errors were so ..... 2003) 2 scc202paragraphs-14 and ..... xliv) p.w.46 shivaraj, a police constable in sanjaynagar police station had deposed about handing over the case files of crime no.101/2010 and .....

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Jul 27 2022 (SC)

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

..... we are also shown the analogous provisions similar to section 50(3) and 50(4) of the pmla in other statutes, such as section 171a of the 1878 act, inserted by section 12 of the sea customs (amendment) act, 1955; section 108 of the 1962 act; section 14 of the central excises and salt act, 1944118 and section 40 of the fera. ..... the doubt that in the event the person has been arrested by the officer authorised under section 19 of this act on the basis of material in his possession and having reason to believe and recorded in writing of being guilty of an offence punishable under this act, but after the inquiry done by him in exercise of powers under chapters v and viii of the 2002 act, he forms an opinion that no offence of money-laundering is made out, requiring filing of complaint, it is open to him to file a closure ..... (vi) further, it is submitted that on 31.10.2003, the un general assembly adopted united nations convention against corruption, whose preamble recognized the importance of preventing, detecting and deterring international transfers of illicitly acquired assets, and 180 article 3(1)(a)&(b) of the vienna convention, 1988 112 strengthening international cooperation in asset ..... (xliv) in an attempt to establish that the power of search and seizure is not arbitrary, our attention has been drawn to the decisions of this court in pooran mal423; income-tax officer, special investigation circle-b, meerut ..... (xliv) reliance has also been placed on innoventive industries limited .....

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May 09 2014 (HC)

Indian Olympic Association Vs. Union of India

Court : Delhi

..... national or international championship or competition, to be held in india or abroad or for the purposes of training , under a certificate issued by the sports authority of india are exempt from the whole of the duty of customs leviable thereon which is specified in the said first schedule and from the whole of the additional duty leviable thereon under section 3 (of the customs tariff act, 1975) 58. ..... independent of the submission that the code is unenforceable because it is not law and that it violates their fundamental rights, also argued that though article 282 empowers the central government to defray expenses and fund activities which it is not competent to regulate through legislation, the conditions ..... this regulation (subject to any subsequent amendments) should, till appropriate legislation is framed by parliament, bind the parties and all nsfs as a condition for recognition, aid and crucially, for the use of the term india ..... chapter 2205 at 2205-22, eligibility requirements ) inter alia provides that the body or association seeking recognition: (11) provides for reasonable direct representation on its board of directors or other governing board for any amateur sports organization that (a) conducts a national program or regular national amateur athletic competition in the applicable sport on a level of proficiency appropriate for the selection of amateur athletes to represent the united states in international amateur athletic competition; and ..... institute, 2003 (4) scc225and .....

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