Equalisation - Judgment Search Results

Miss. P. and L. Co. Vs. Miss. Ex Rel. Moore

Court: US Supreme Court

miss p l co v miss ex rel moore 487 u s 354 1988 u s supreme court miss p...

D. H. Holmes Co., Ltd. Vs. Mcnamara

Court: US Supreme Court

d h holmes co ltd v mcnamara 486 u s 24 1988 u s supreme court d h holmes co...

Florida Vs. Long

Court: US Supreme Court

florida v long 487 u s 223 1988 u s supreme court florida v long 487 u s 223 1988...

Ramgir Uttamgir Goswami Vs. State of Gujarat and anr.

Court: Supreme Court of India

Reported in: 1989(1)BLJR13; (1988)1GLR502(SC); JT1988(1)SC167; 1988(1)SCALE123; (1988)1SCC466; [1988]2SCR776; 1988(1)LC451(SC)

..... subjects are equally treated there must be some basis on which the differences have been equalised otherwise discrimination will be found to be able to succeed in a charge of discrimination ..... according to a formula it is obvious that the legislature has made an attempt at equalisation of tax burden for different plantations 395 c in moopil nair s case this court .....

Collector of Central Excise Vs. Duke and Sons (P) Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1989)(21)LC38Tri(Delhi)

..... appellants in the present proceedings had claimed refund on the ground that the element of equalised freight was included in the assessable value and should be allowed abatement the assistant ..... not arise the collector appeals however allowed the appellants claim and allowed the abatement of equalised freight for different areas by different amounts the government of india after examining the records .....

C.C.E. Vs. Indian Explosives Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1988)(36)ELT124TriDel

..... specified in the corresponding entry column 3 of the said table into fertilizer pool equalisation funds in accordance with the directions issued by the central government emphasis supplied and ..... stipulates an undertaking to credit the amount specified in the notification into fertilizer pool equalisation fund in accordance with the directions issued by central government and producing within 60 .....

C.C.E. Vs. India Explosives Ltd.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1988)(18)LC426Tri(Delhi)

..... specified in the corresponding entry column 3 of the said table into fertilizer pool equalisation funds in accordance with the directions issued by the central government emphasis supplied and ..... stipulates an undertaking to credit the amount specified in the notification into fertilizer pool equalisation fund in accordance with the directions issued by central government and producing within 60 .....

Prabhat Zarda Factory Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1988)(34)ELT239TriDel

..... sale price charged by ratna are admissible the appellants pressed for only two deductions i equalised freight and ii additional packing done by ratna themselves over and above prabhat s ..... factory packing the learned representative of the department had no objection to equalised freight being deducted after verification of the amounts by the assistant collector regarding the cost .....

Commissioner of Income Tax, U.P.-ii, Lucknow Vs. Bazpur Co-operative S ...

Court: Supreme Court of India

Reported in: AIR1988SC1263; (1988)2CompLJ198(SC); [1988]172ITR321(SC); JT1988(2)SC597; 1988(1)SCALE1016; (1988)3SCC553; [1988]3SCR1034

..... time ran as follows there shall be established a loss equalisation and capital redemption reserve fund in the society every producershareholder ..... to run as follows there shall be established a loss equalisation and capital redemption reserve fund in the society every producer ..... in which these receipts were entered has been called loss equalisation and capital redemption reserve fund the essence of a .....

Associated Pigments Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1989)(20)LC163Tri(Delhi)

..... 1987 27 elt 553 sc deductions on account of octroi transport and equalised freight have to be allowed and the appellants press for the ..... international reported in 1983 elt 18 the frieght whether actual or equalised from the factory to the depot has to be allowed in ..... depots at different places we are of the view that the equalised freight has to be allowed and the deductions from the assessable .....