Differentiator - Judgment Search Results

Mangalam Cement Ltd. and Etc. Etc. Vs. State of Rajasthan and anr.

Court: Rajasthan

Reported in: AIR1987Raj186; 1987(2)WLN643

..... land already under tax land used for residential and agriculture purposes excluded from tax held differential has rational relationship with object to be achieved and there is no discrimination so far ..... these exempted from it such as lands situated in abadi area or notified area this differential has rational relationship with the object sought to be achieved the challenge to the state .....

Suraj Mal and anr. Vs. Ram Singh and ors.

Court: Supreme Court of India

Reported in: AIR1986SC1889; 1986(2)ARBLR234(SC); 1986(2)SCALE292; (1986)3SCC699; [1986]3SCR487

..... legislation is undertaken this must be based on some reasonable distinction between the cases differentially treated when differential treatment is not reasonably explained and justified the treatment is discriminatory if different subjects .....

Arun Shripadrao Kulkarni Vs. Tanaji Hariba Shelar

Court: Karnataka

Reported in: ILR1986KAR2133

..... validity of the provision it is not a provision for creating any additional tax liability differential treatment having regard to the differently situated persons is not one resulting in discrimination alternative .....

Usha MartIn Industries Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1987)(10)LC360Tri(Delhi)

..... amp d rate contract prices initially adopted they issued demands for differential duty in form dd 2 in this manner 21 demands were ..... to be finalised and adjustment made by way of recovery of differential duty if the duty provisionally assessed was less or by way ..... long after the date of finalisation of assessments and payment of differential duty if they let go the successive remedies available to them .....

Ess Ess Kay Eng. Co. (P) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1986)(9)ECC168

..... surety also agreeing to such provisional assessment and undertaking to pay differential duty also later in case further duty is held payable ..... there was an endorsement we bind ourselves to pay the differential rate of duty if found otherwise on verification when subsequently ..... notices of demand were issued in respect of differential duty the same was resisted on the ground of time .....

Papasan Vs. Allain

Court: US Supreme Court

..... of appeals properly determined that rodriguez dictates the applicable standard of review the alleged differential treatment violates equal protection only if not rationally related to a legitimate state ..... permissible in that case this case is different from rodriguez because here the differential financing is attributable to a state decision to divide state resources unequally among .....

Espi Industrial Corporation Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1987)(10)LC443Tri(Mum.)bai

..... erroneous as regards the front axle with half frame assembly and transmission assembly with the differential clutch control brake rear axle housing etc shri gagrat urged that serial no 413 ..... wheel housing and fuel injection pump in component assemblies without radiator 5 transmission assembly with differential cover and lock clutch control linkage brakes discontrol hand and tailed with rear axle .....

Primella Sanitary Products Pvt. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1986)LC146Tri(Delhi)

..... such accommodation as may have been granted by the adjudicating officer in the payment of differential duty or the redemption fine in the premises cannot in any event be a quasi judicial ..... the accommodation granted by the adjudication officer the personal bond for securing 50 of the differential amount if not necessarily and automatically discharged the moment the amount is deposited can always .....

Hindustan Petroleum Corpn. Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1987)(11)ECC209

..... 4 1980 had disputed the liability to pay the amount of differential duty it was contended by the appellants that the changes brought ..... failure was not deliberate but wholly unintentional that the demand for differential duty on supplies of tobs in question was unjust iv ..... legality there was no justification for raising a demand for the differential duty on supplies of tobs in question that they wanted .....

Electrical Products Corpn. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1989)(43)ELT70TriDel

..... discounts allowed in the transactions and the portion of the differential discount passed on to the wholesale dealers was in the ..... the nature of sales promotion expenses the fact that this differential discount was passed on to the wholesale dealers goes to ..... is no compulsion that the appellants would pass on this differential discount which they could have easily appropriated to themselves we .....