Differentiate - Judgment Search Results

Eicher Motors Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(121)ELT515TriDel

..... amounted to non fulfilment of the conditions prescribed under notification no 222 87 and consequently differential customs duty between the full tariff rate of customs duty normally applicable on such ..... the appellants were entitled to the concessional rates available under notification no 74 85 the differential rate of duty confirmed by the commissioner between the tariff rates and the concessional .....

Charak Pharmaceuticals (i) Ltd. Vs. Union of India

Court: Delhi

Reported in: [2000]109TAXMAN290(Delhi)

..... the said show cause notices on 16 3 1998 that final differential amount due and payable for the period in question was determined ..... the duty finally assessed which is recoverable from the party as differential duty as detailed in the annexure a attached hence i order ..... were ostensibly issued to raise and keep alive the demand for differential duty for the period which was already over since for the .....

Knb Investments (P) Ltd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2001)79ITD238(Hyd.)

..... the income tax department is right in holding that the differential price availed by the appellant companies in acquiring the equity ..... and was as such taxable in his hands 3 the differential price has resulted in benefits to the appellant companies according ..... by the assessing officer on the basis of the comparative price differential between the preferential issue price and the market price of .....

Commissioner of C. Ex. Vs. Electronics and Engineering Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(122)ELT712TriDel

..... therefore the respondents cannot escape from the payment of the differential duty on the goods cleared by them before the final ..... approval of their classification lists the demand of differential duty raised from them after the approval of the classification ..... in the case in hand the demand for payment of differential duty had been raised in consequence of the finalisation of .....

Knb Investments (P.) Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Hyderabad

..... the income tax department is right in holding that the differential price availed by the appellant companies in acquiring the equity ..... and was as such taxable in his bands 3 the differential price has resulted in benefits to the appellant companies according ..... by the assessing officer on the basis of the comparative price differential between the preferential issue price and the market price of .....

Knb Investments (P) Itd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (2004)89TTJ(Hyd.)561

..... whether the it department is right in holding that the differential price availed by the appellant companies in acquiring the equity ..... and was as such taxable in his hands 3 the differential price has resulted in benefits to the appellant companies according ..... by the assessing officer on the basis of the comparative price differential between the preferential issue price and the market price of .....

Vasantha R. Vs. Union of India (Uoi) and ors.

Court: Chennai

Reported in: (2001)IILLJ843Mad

..... sectors or the handicaps of either sex may compel selectivity but save where the differentiation is demonstrable the rule of equality must govern 70 while considering the scope of ..... parity is the equal treatment of equals in equal circumstances the rule of differentiation is enacting laws differentiating between different persons or things in different circumstances the circumstances which govern .....

E.i.D. Parry (India) Limited and Vs. Assistant Commissioner of

Court: Sales Tax Tribunal STT Tamil Nadu

Reported in: (2000)118STC436Tribunal

..... ad valorem basis by making amendment and also the issue of notices straightaway demanding the differential tax without following procedures the petitioners have preferred the present original petitions 6 mr ..... the part of the legislature to classify the cinema theatres taking into consideration the differentiating circumstances for the purpose of imposition of tax the grievance of the appellants is .....

India thermit Corpn. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(121)ELT312TriDel

..... moulds the learned counsel submitted that the assistant commissioner had issued show cause notices demanding differential duty on similar grounds and the appellants had produced copies of the orders placed by ..... the purpose of leving the duty is correct and the commissioner has rightly demanded the differential duty the learned dr placed reliance on the decision in the case of bihar casting .....

Triveni Engineering Works Ltd. Vs. Commr. of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2001)(129)ELT70TriDel

..... adjusted against the demand on the goods manufactured by them whereas in the second column differential duty has been computed on the bought out items ld consultant therefore submitted that since ..... classification list of the items became final since there was no appeal therefore demand of differential duty on parts manufactured by the appellant computed on classifying them under chapter heading 84 .....