Court : Supreme Court of India
Reported in : AIR2003SC1147; (2006)4CompLJ309(SC); (2004)190CTR(SC)569; 2004(170)ELT385(SC); JT2003(1)SC574; 2003(1)SCALE615; (2003)3SCC239; [2003]1SCR785; [2003]130STC1(SC); 2006[3]S.T.
..... of the aforementioned clause in regard to tax on the sale or purchase of goods, the state acts, including the u.p. act, were amended to fall in line with the above definition.9. the charging section in the u.p. act is section 3, which, insofar as it is relevant for our purposes, is quoted here under:' ..... position of telephone exchange was not without demur on the ground that they were housed in immovable properties. that objection need not detain us because intangible object, like electricity which is generated in projets and transmitted through sub-stations, housed in buildings, has been held to be goods. in commissioner of sales tax, madhya pradesh, indore ..... is comprehensive enough and means a wire or wires used for the purpose of an appliance or apparatus for receiving telegraphic or other communications by means of electricity, and it need not be a continuous physical channel from the point of transmission to the point of reception. a wireless transmitter transmits sound as electro- .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC1620; [1963]Supp2SCR338
..... with s. 5(2) of the prevention of the corruption act. charge no. 2 was amended to the effect that the amended charge referred to the supply of the entire quantity of wood, i.e. 1306 1/2 tons of wood and to the receipt of rs. 3 ..... charge therefore does not suffer from any defect on this account. 28. the main contention in the appeal by thomson is that the special judge, poona, was not competent to amend the charge no. 6 to the effect that thomson, by abusing his position as a public servant, had obtained pecuniary advantage for himself, as the sanction given for the ..... firm, pecuniary advantage. 8. this court transferred the case from the court of the special judge, kerala, to the court of the special judge, poona. the special judge, poona, amended the charges and also added a 7th charge against the four appellants connected with the firm for abetting thomson in his committing the offence under s. 5(1)(d) read .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1968SC1286; [1968]3SCR512; [1968]22STC308(SC)
..... the case back to the revising authority to make such additions thereto or alterations therein as the high court may direct in that behalf. ................................................' 7. by the amending act of 1954 (u.p. act viii of 1954) which came into force on april 1, 1954 the following provisions were substituted in place of sub-sections (1), (3) and (4) ..... as before the revising authority. it was pointed out that the appellate order was made on january 4, 1952 and the revision application was filed before the amending act of 1954 came into force. it further appears that the revision application was disposed of on july 8, 1957 by the revising authority. the contention put forward ..... . it was conceded by mr. chagla that at the time the commissioner applied for a reference under s. 11 of the act the amending act 1954 had already come into force and under the amended section the commissioner was empowered to ask for a reference. the point taken was that the material date was the date on .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC916; (1978)1SCC615; [1978]2SCR856; 1978(10)LC177(SC)
..... now, it appears that subsequent to the judgment of the high court and whilst the appeal was pending in this court, the ninth schedule was amended by the constitution (fortieth amendment) act, 1976 by the inclusion of the west khandesh mehwassi estate (proprietary rights abolition etc.) regulation, 1961. the effect of the inclusion was that ..... west khandesh mehwassi estate (proprietary rights abolition etc.) regulation, 1961 has been included as item no. 155 in the ninth schedule by the constitution. (40th amendment) act, 1976. we shall briefly state the facts in so far as necessary for understanding how the question of validity of the notification dated 24th february, 1962 and ..... these lands under him became, his tenants and by reason of the applicability of the tenancy act, 1948, that act governed the relationship between the 1st respondent and the tenants. the tenancy act, 1948 was amended by bombay act 13 of 1956 which came into force-on 1st august, 1956 and in exercise of the power .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC687; (1977)2SCC77; [1977]2SCR149; [1977]40STC603(SC)
..... holds good the state's claim 'cannot be bowled out. of course, shri b. sen, for the respondent, desired to challenge the vires of the amending act but the presidential proclamation during the emergency, suspending the operation of article 14, handcuffs the respondent from seeking to strike down this legislation. when the presidential proclamation ..... attention to deal with a situation where considerable revenue would be lost to it on account of inadequate expression of its intendment in the mgst act. a diligent and considered amendment has fulfilled the legislative purpose. had state lost the appeal before us on another point, that is as to whether royalty was 'price ..... high court, viz. that the forest department is not doing business, ceases to have relevance today on account of the amendment to the madhya pradesh general sales tax act by the mpgst (amendment and validation) act 13 of 1971. the definition of 'dealer' and other related provisions were touched up and redefined in such manner .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1988SC2140; 1987Supp(1)SCC469
..... direction issued by the tribunal asking the board to promote respondent no. 1 to the post of assistant engineer and in its place we substitute the direction that the electricity board shall now reconsider the case of respondent no. 1 for promotion in accordance with law and in the light of the judgment of the tribunal the board shall ..... the tribunal should have in the circumstances of the case directed the electricity board to reconsider the case of respondent no. 1 again for promotion as on the date on which his junior was promoted in 1977 in the light of relevant ..... respondent no. 1 to the post of assistant engineer on the earlier occasion is unsustainable but we do not agree with the direction issued by the tribunal to the electricity board to pass an order promoting the respondent no. 1 to the post of assistant engineer with effect from the date on which his junior was promoted in 1977. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : I(1999)ACC497; 1998ACJ513; 1998VIAD(SC)33; AIR1998SC2968; JT1998(4)SC300; (1998)IIMLJ124(SC); (1998)119PLR624; (1998)3SCC140
..... incompetent to file an appeal on the merits of the claim before the high court. in this connection, we may profitably refer to section 170 of the motor vehicles act, 1988, which reads as under:'170. impleading insurer in certain cases.-where in the course of any inquiry, the claims tribunal is satisfied that-(a) there is ..... appeal.3. learned counsel for the appellants was right when she contended that as the first respondent insurance company did not move under section 170 of the motor vehicles act, it was not entitled to challenge the compensation on merits and only statutory defence was available to the insurance company. it is true that respondent 1 was allowed ..... of compensation reduced when the insured had not filed such appeal and when respondent 1 insurance company had not moved the tribunal under section 170 of the motor vehicles act, 1988 for getting the right to contest the proceedings on merits. it may be stated that the appellants filed a claim petition in 1989 before the motor .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2000(1)CTC173; JT1999(9)SC469; 1999(II)OLR(SC)543; (1999)6SCC15
..... an agreement to lease under section 2(7) of the registration act, 1908 must be a document which effects an actual demise and operates as a lease. an agreement between two parties, it was held, which entitles one of there merely to ..... meet this contention, on the decision of this court in trivenibai v. lilabai 1959 supp (2) scr 107. after interpreting the provisions of section 2(7) of the registration act and taking into consideration the decision of the privy council in hemanta kumari devi v. midnapur zamindari co. ltd. (1919) 46 ia 240, this court came to the conclusion that ..... of time because it was not known as to when the plot in question would fall vacant.8. it is no doubt true that section 2(7) of the registration act defines lease as including an 'agreement to lease'. it is on this basis that shri bhat, learned counsel appearing for the respondents contends that an agreement to lease was .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2003)3SCC186; [2002]SUPP5SCR222
..... of a statute. its jurisdiction is also conferred by a statute. the purpose of creation of tdsat has expressly been stated by the parliament in the amending act of 2000. tdsat, thus, failed to take into consideration the amplitude of its jurisdiction and thus misdirected itself in law.28. the learned attorney general has ..... be different. its approach as an appellate authority or a revisional authority even if arising out the same order would be different.40. even in west bengal electricity regulatory commission v. c.e.s.c. ltd. : air2002sc3588 whereupon the learned attorney general has placed reliance, this court specifically stated:we notice that the ..... factual and technical that arise in such an appeal, get appropriate consideration in the first stage also. from section 4 of the 1998 act, we notice that the central electricity regulatory commission which has a judicial member as also a number of other members having varied qualifications, is better equipped to appreciate the technical .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996(88)ELT609(SC); 1996(8)SCALE396; (1997)9SCC738; [1996]Supp8SCR757
..... extent required simultaneously considering the incorporation of hot discharge and hot briquetting facilities.2.3.4.1 prepare complete list of all new, missing equipment, machinery, electrics, instrumentation, refractories, insulation, lubricants, chemicals, catalyst to be procured, modified, erected and commissioned as well as a list of wear and spare parts ..... collaboration agreement with v.a. 10. it was clearly stated that the agreement with midrex meant, 'process licence agreement including all the appendices, attachments and amendments thereto.' it was further clarified that 'midrex direct reduction plant' shall mean any facility for reducing iron oxides into product or direct reduced iron (dri ..... or foreign currency into indian currency; (b) 'foreign currency' and 'indian currency' have the meanings respectively assigned to them in the foreign exchange regulation act, 1973 (46 of 1973)18. the entire purpose of section 14 is to find out the value of the goods which are being imported. the .....
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