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Dec 14 1978

Gestetner Duplicators Pvt. Ltd. Vs. Commissioner of Income Tax, West B ...

Court: Supreme Court of India

Decided on: Dec-14-1978

Reported in: AIR1979SC607; (1979)8CTR(SC)371; [1979(38)FLR315]; [1979]117ITR1(SC); (1979)2SCC354; [1979]2SCR788

a fixed rate of percentage over the turnover it was clear that such commission payable to the employee will par take of the character of 'salary' received by him for his services the percentage basis being the … 2. The assessee is a private limited company and carries on the business of manufacture and sale of duplicating machines and accessories. It has in its regular employment three categories of salesmen-machine salesmen, mixed salesmen and supply


Jun 23 2026

Manjunatha. C @ Duplicate Manjunatha C vs State of Karnataka

Court: Karnataka

Decided on: Jun-23-2026

BEFORE THE HON'BLE MR. JUSTICE S VISHWAJITH SHETTY CRIMINAL PETITION NO. 6244 OF 2026 BETWEEN: MANJUNATHA C @ DUPLICATE MANJUNATHA C S/O CHANNARAYAPPA AGED ABOUT 34 YEARS R/O NO.23/17, THIMMARAYASWAMY TEMPLE ROAD, RAMAGONDANAHALLI SINGANAYAKANAHALLI POST YELAHANKA, BENGALURU


Jan 30 2004

Associated Duplicator Co. P. Ltd. (In Liquidation) Vs. Karnataka Elect ...

Court: Karnataka

Decided on: Jan-30-2004

Reported in: [2004]120CompCas351(Kar); ILR2004KAR1517; 2004(7)KarLJ29; [2004]52SCL325(Kar)

D.V. Shylendra Kumar J.1. The official liquidator in-charge of the winding up proceedings of M/s. Associated Duplicator Company (P.) Ltd., which was ordered to be wound up as per an order passed by this court


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Aug 20 1991

Shourie Duplicators Pvt. Ltd. and ors. Vs. Employees State Insurance C ...

Court: Delhi

Decided on: Aug-20-1991

Reported in: 45(1991)DLT333; [1991(63)FLR873]; (1992)IILLJ443Del

of 75 standard units over and above 125 units and for the second slab of 100 units it will be Rs. 25.00 per units and for the third slab of 100 units it will be Rs. 35.00


Apr 20 1988

Indian Duplicator Co. Ltd. Vs. Addl. Collector, Central Excise and ors ...

Court: Kolkata

Decided on: Apr-20-1988

Reported in: 1988(19)LC333(Calcutta)

Item 68 of the Central Excise Tariff But the tissue paper after being coated to form 'stencil paper' will pay duty under Item 17(2) with proforma credit facility under Rule 56A (Annexure 'A')14. As such, in view … should not be recovered for manufacture of coated paper at the intermediate stage prior to the manufacture of duplicating stencils.4. By a letter dated 23.12.1977 the petitioner pointed out that coated paper was never cleared by the


Jan 23 1984

Indian Duplicators Ltd. Vs. State of Tamil Nadu

Court: Chennai

Decided on: Jan-23-1984

Reported in: [1984]57STC263(Mad)

90,500 cannot be taken to represent inter-State sales effected by the appellant. The appeal is therefore allowed. There will, however, be no order as to costs. Sales Tax - inter-state sale - Sections 3 and 9 of … Ratnam, J. 1. The appellant, who is a manufacturer and dealer at Madras with branches outside in duplicators, its accessories and duplicating ink, etc., reported a total and taxable turnover of Rs. 6,08,344.91 and Rs. 5,70,056.30


May 27 1999

Supreme Duplicators Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: May-27-1999

Reported in: (1999)(113)ELT138TriDel

'person' in para 7 thereof in the context of that 'person's ineligibility to the benefit of the notification will mean that the 'person' should be a manufacturer. He, therefore, submits in short that the word 'person' referred


Nov 12 1923

Heyer Vs. Duplicator Manufacturing Co.

Court: US Supreme Court

Decided on: Nov-12-1923

Heyer v. Duplicator Manufacturing Co. - 263 U.S. 100 (1923) U.S. Supreme Court Heyer v. Duplicator Manufacturing Co., 263 U.S. 100


Jul 09 1987

Deputy Commissioner of Sales Tax Vs. Indian Duplicator Co. Ltd.

Court: Kerala

Decided on: Jul-09-1987

Reported in: [1988]69STC238(Ker)

paper cannot be taxed as accessories to duplicating machines. However, duplicating paper is paper and after amendment it will come under item No. 97 of the First Schedule and taxable at 8 per cent. Till 15th September, … Act. We are concerned with the assessment year 1980-81. The controversy is regarding the rate at which the duplicating paper and stencil paper are taxable. The Revenue brought these two items to tax as coming within item


May 27 1992

Copy-max Pvt. Ltd. Vs. Scor. Duplicators Company (P) Ltd.

Court: Rajasthan

Decided on: May-27-1992

Reported in: 1992(1)WLN315

the Original Excise Gate Pass on receipt of this letter. On receipt of the Excise Gate Pass, we will immediately send you the payment along with the S.T. declaration form.6. The petitioner served a notice dated October


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