Entry - Year 1983 - Judgments

Apr 15 1983 (SC)

Hindustan Milkfood Manufacturers Limited Vs. Director of Entry Tax, We ...

Court: Supreme Court of India

Decided on: Apr-15-1983

Reported in: AIR1983SC586; (1983)2CompLJ209(SC); 1983(1)SCALE390; (1983)3SCC1; [1983]2SCR754

..... and that respondents 2 and 4 in the writ petiton namely assistant director entry tax and the inspector entry tax hussenabad check post rejected the documents produced for the purposes of assessment ..... and that respondents 2 and 4 in the writ petiton namely assistant director entry tax and the inspector entry tax hussenabad check post rejected the documents produced for the purposes of assessment .....

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Apr 19 1983 (HC)

P.C. Oswal Vs. S.P. Mehta, Wealth-tax Officer

Court: Jammu and Kashmir

Decided on: Apr-19-1983

Reported in: (1983)35CTR(J& K)194,[1983]142ITR574(J& K)

..... the state legislature consequently if the impugned legislation falls within any entry in list i and list iii as applicable to the ..... competent to legislate in respect of hindu undivided families under entry 86 12 in sudhir chandra s case the petitioner challenged ..... liability will not make the fields of legislation under the two entries overlapping the two taxes are entirely different in their basic .....

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Apr 18 1983 (TRI)

National Textile Corporation Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on: Apr-18-1983

Reported in: (1983)LC1561Tri(Chennai)

..... of duty without adverting to the date of bill of entry or the entry inwards strenuously pinpointed the distinction that every thing depended ..... in original from calcutta customs house showing the date of entry of the vessel banglar progoti together with three photo copies ..... from customs at madras port by presentation of bills of entry on later dates were not relevant and material considerations 14 .....

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Oct 21 1983 (HC)

Northern India Hotels Ltd. Vs. Commissioner of Sales Tax

Court: Allahabad

Decided on: Oct-21-1983

Reported in: [1984]55STC68(All)

..... dated 31st march 1976 it was raised to 4 per cent entry 22 runs as follows 22 sweetmeats namkin cooked food confectionery rewari ..... the amendment act is attracted 81 he further argues that under entry 22 of the notification dated 31st march 1976 referred to above ..... relating to sales tax within the scope of its legislative competence under entry 54 of list ii of the seventh schedule but which because .....

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Apr 01 1983 (HC)

Mangat Ram and ors. Vs. the Government of Jammu and Kashmir and ors.

Court: Jammu and Kashmir

Decided on: Apr-01-1983

Reported in: [1983]54STC65(NULL)

..... have taken away the exemption granted to halwais by virtue of entry no 68 still to club halwais with hoteliers was discriminatory and ..... who were similarly situated with them continued to enjoy exemption under entry no 4 of schedule ii the full bench accordingly manifested its ..... if the other interpretation that by using the word sweetmeats in entry no 45 the government meant to tax halwais also is a .....

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Aug 18 1983 (TRI)

Birla Jute Manufacturing Co. Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Aug-18-1983

Reported in: (1984)(15)ELT179TriDel

..... in this appeal is whether customs duty assessed under the prior entry system in anticipation of the arrival of the importing vessel can ..... testing of the goods or otherwise that any statement in such entry or documents or any information so furnished is not true in ..... the assessment show that some statement made in the bill of entry was incorrect the goods may be re assessed we understand that .....

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Jul 23 1983 (TRI)

Kanchanjunga Investment (P.) Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jul-23-1983

Reported in: (1983)5ITD700(Ahd.)

..... interest adopted in calculating the amount debited or credited even if it indicated that the entry only gives written expression to certain financial transactions which have taken place they cannot indicate ..... if therefore a written agreement to be altered requires another written agreement merely making the entries would not be sufficient for the purpose 8 there is substance in the contention of .....

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Mar 23 1983 (HC)

Mrs. Elizabeth Samuel Aaron Vs. State of Kerala and ors.

Court: Kerala

Decided on: Mar-23-1983

Reported in: AIR1983Ker225

..... relief undertaking the relief undertakings act is an enactment referable to entry 23 of the concurrent list list iii of the seventh ..... of matters within the comprehension of the parliamentary declaration contemplated in entry 54 of list i of the seventh schedule the state ..... and justified by the width and amplitude of the legislative entry meaning thereby that there is no denudation otherwise of the .....

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Jul 22 1983 (TRI)

income-tax Officer Vs. Dyestuffs and Chemicals (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jul-22-1983

Reported in: (1983)6ITD513(Mum.)

..... to taxation is not based on any accounting principle or accounting entries the question whether real income has materialised to the assessee has ..... even the principal amount could not be recovered it had made entries in its books of account for three years in succession ..... has accrued and receivable by it the assessee argued that those entries did not result in or materialise into real income hence .....

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Mar 24 1983 (HC)

Commissioner of Sales Tax Vs. Harishchandra Mehrotra

Court: Madhya Pradesh

Decided on: Mar-24-1983

Reported in: [1984]55STC234(MP)

..... of tax applicable to the residuary entry i e entry no 1 of part vi of schedule ii which provides the ..... the forest department will normally attract tax at 7 per cent under entry no 1 of part vi of schedule ii appended to the m ..... of the department was that standing trees are not covered by any entry and therefore the penalty should be computed with reference to the rate .....

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