Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: supreme court of india Year: 1989 Page 7 of about 183 results (0.155 seconds)

Snow White Industrial Corporation, Madras Vs. Collector of Central Exc ...

Court : Supreme Court of India

Reported in : AIR1989SC1555; 1989(22)ECC287; 1989(23)LC169(SC); 1989(41)ELT360(SC); JT1989(2)SC410; 1989(1)SCALE1328; (1989)3SCC351; [1989]2SCR782; 1989(2)LC163(SC)

..... and conditions, it would not follow from that alone that the price for those sales would not be the 'wholesale cash price' for the purpose of section 4(a) of the act if the agreements were made at arms length and in the usual course of business. this, however, mr. rao related only in explaining the state of ..... correct in so far as these held that the prices of sales to wholesale dealers would not represent the 'wholesale cash price' for the purpose of section 4(a) of the act merely because the manufacturer had entered into agreements with them stipulating for commercial advantages. it was laid down that if a manufacturer were to enter into ..... the terminology used by the parties is not decisive of the legal relationship. shri mahajan, learned counsel appearing for the respondent, drew our attention to section 182 of the indian contract act, and submitted and in the circumstances of this case, the clauses emphasised by the tribunal clearly established that this was an agreement of agency and not .....

Telco Convoy Drivers Mazdoor Sangh and anr. Vs. State of Bihar and ors ...

Court : Supreme Court of India

Reported in : AIR1989SC1565; [1989(59)FLR734]; (1989)IILLJ558SC; 1989(1)SCALE1544; (1989)3SCC271; [1989]2SCR802; 1989(2)LC159(SC)

..... to usurp the powers of the tribunal for adjudication of the valid disputes, and that to allow the government to do so would be to render section 10 and section 12(5) of the act nugatory.15. we are, therefore, of the view that the state government, which is the appropriate government, was not justified in adjudicating the dispute, ..... there had been no relationship of master and servants between telco and the convoy drivers, the government refused to make a reference of the dispute under section 10(1) of the act. it is submitted that the refusal by the government to make a reference was perfectly within its jurisdiction inasmuch as, in the opinion of the government, ..... mentioned above.5. pursuant to the liberty granted by the high court, the sangh made a representation to the government for a reference of the dispute .under section 10(1) of the act. the deputy labour commissioner, jamshedpur, by his letter dated november 6, 1986 gave the same reply and refused to make a reference.6. again, the .....

Mallard Vs. District Court

Court : US Supreme Court

..... be read to confer coercive power upon the federal courts. respondent's major premise, however, is too strong. statutory provisions may simply codify existing rights or powers. section 1915(d), for example, authorizes courts to dismiss a "frivolous or malicious" page 490 u. s. 308 action, but there is little doubt they would have ..... ) (appoint); va.code ann. 3538 (1904) (appeared in 1849 code) (assign); w.va.code, ch. 138, 1 (1891) (assign). cf. n.mex.comp.laws 2289 (1884) (judge may appoint attorney to represent territory if territory's attorneys are unable to attend by reason of sickness or inability); nev.comp.laws 3126 (1900) (court may appoint attorney ..... may appear on behalf of the criminal defendant. the district court found that, in light of this individual appearance requirement and the strict time constraints imposed by the speedy trial act, 18 u.s.c. 3161-3174, it would be virtually impossible for this system of appointed counsel to work with nonresident attorneys. " * * * *" "as .....

Union of India (Uoi) and ors. Vs. Playworld Electronics Pvt. Ltd. and ...

Court : Supreme Court of India

Reported in : 1989(22)ECC297; 1989(24)LC209(SC); [1989]184ITR308(SC)

..... disclosed by the seller was the proper basis for determining the excise duty. the appellate orders were, however, revised by the central government under sub-section (2) of section 36 of the act and the orders made by the assistant collector were restored. according to the central government, the buyer was the person engaged in the production of the ..... said to be a 'related person' vis-a-vis the assessee within the meaning of the definition of that term in clause (c) of sub-section (4) of section 4 of the amended act. in those circumstances, the assessable value, it was held, of the dyes manufactured by the assessee could not be determined with reference to the selling ..... goods are not sold to such dealers, to dealers (being related persons) who sell such goods in retail ; 5. according to clause (c) of sub-section (4) of section 4 of the act, 'related person' means a person who is so associated with the assessee that they have interest, directly or indirectly, in the business of each other and .....

Union of India (Uoi) and anr. Vs. Hind Lamp Ltd.

Court : Supreme Court of India

Reported in : AIR1989SC1733; 1989(23)LC1(SC); 1989(43)ELT161(SC); JT1989(2)SC390; 1989(1)SCALE1485; 1989Supp(2)SCC332; [1989]2SCR873

..... considerations entered in the determination of such price. in that case, this court held that on a proper interpretation of the definition of 'related person' in sub-section (4) (c) of section 4, the words 'relative and a distributor of the assessee' do not refer to any distributor but these were limited only to a distributor who is a relative ..... that the aforesaid decision of the high court which was rendered on the basis of the old section 4 as it stood before it was amended by the amendment act of 1973 did not apply to the levy of excise duty subsequent to the amendment act coming into force on 1st october. 1973. on the other hand, the contention behalf of the ..... of the assessee within the meaning of the companies act, 1956. it was held that the definition of 'related person' is not unduly wide and does not suffer from .....

Express Hotels Private Ltd. Vs. State of Gujarat and anr.

Court : Supreme Court of India

Reported in : AIR1989SC1949; (1990)3CompLJ275(SC); (1990)1GLR309; [1989]178ITR151(SC); JT1989(3)SC72; 1989(1)SCALE1200; (1989)3SCC677; [1989]2SCR893; [1989]74STC157(SC)

..... ' or 'activities'. the levy on the services for lodging provided at the hotels, is, therefore, beyond the scope of entry 62 list ii.(b) section 4 of the west bengal act which envisages a tax on the mere existence of the means of providing the luxury--independently of its utilisation--is outside entry 62 list ii.(c) the real ..... the basis of the provision for luxury and not, as in the case of the other legislation, as the lodging-charges actually paid by the lodgers. section 4 of the west bengal act provides :4. liability for luxury tax. there shall be charged, levied and paid to the state government a luxury tax by the proprietor of every hotel ..... and inter-course that fall within the purview of articles 301. on the several facets of the similar--some say deceptively similar-- provisions of section 92 of the common-wealth of australia constitution act 1901 comments of a learned author may be recalled :the lengthy series of judicial decisions on the meaning and scope of the immunity afforded by .....

Federation of Hotel and Restaurant Association of India, Etc., Vs. Uni ...

Court : Supreme Court of India

Reported in : AIR1990SC1637; (1989)77CTR(SC)141; [1989]178ITR97(SC); (1989)3SCC634; [1989]2SCR918; [1989]74STC102(SC); 1990(1)LC157(SC)

..... other particulars as may be prescribed.the incidence of the tax is on the persons who incur the 'chargeable-expenditure' in the class of hotels to which the act applies. section 7 enjoins upon the 'person responsible for collecting' the duty to collect the taxes and pay the same to the credit of the central government. the 'room ..... of hotels wherein 'room-charges' for any unit of residential accommodation are rupees four hundred per day per individual. the 'chargeable-expenditure' as defined in section 5 of the act include expenditure incurred in or payments made in such class of hotels in connection with the provision of any accommodation, residential or otherwise, food or drink ..... the said provisions and rules to the 'assessee' shall be construed as references to an assessee as defined in this act. section 8(1) provides that every 'person responsible for collecting' the tax as defined in section 2(8) shall, before the expiry of four months from the 31st day of march in each year furnish or .....

Elel Hotels and Investments Limited and ors. Vs. Union of India

Court : Supreme Court of India

Reported in : AIR1990SC1664; (1989)77CTR(SC)168; [1989]178ITR140(SC); (1989)3SCC698; [1989]2SCR880; [1989]74STC146(SC); 1989(2)LC391(SC)

..... the previous year are rs. 75/- or more per day per individual. if a hotel is within this class then section 5 brings to charge the hotel's 'chargeable-receipts' as defined under section 6 of the act.the act was passed on 4-12-1980 and came into force on 9-12-1980 when it received the assent of the president ..... a bearing on the application of the contentions urged in support of the challenge to the constitutionality of the act, section 3 reads:3. (1) subject to the provisions of sub-section (2) and sub-section (3), this act shall apply in relation to every hotel wherein the room charges for residential accommodation provided to any person at any time during the ..... hotel or any place appurtenant thereto and where the hotel is situate in a part of building, in any other part of the building.section 6 provides:6(1) subject to the provisions of this act, the chargeable receipts of any previous year of an assessee shall be the total amount of all charges, by whatever name called, received by .....

Ashok Kumar Chatterjee Vs. State of M.P.

Court : Supreme Court of India

Reported in : AIR1989SC1890; 1989CriLJ2124; 1989(2)Crimes423(SC); JT1989(3)SC451; 1989(1)SCALE1313; 1989Supp(1)SCC560

..... judgment affirmed the convictions recorded by the trial court but modified the sentence of death to imprisonment for life while retaining the rigorous imprisonment for 3 years under section 201 ipc.22. the learned counsel appearing on behalf of the appellant assailed the judgment of the high court, inter-alia, contending :(1) that the prosecution ..... . 307 of 1977 preferred by the appellant, ashok kumar chatterjee challenging the correctness and legality of the judgment made by the trial court convicting him under sections 302 and 201 ipc and sentencing to death and to undergo rigorous imprisonment for 3 years respectively.2. the facts of the case briefly stated are as ..... the judgment passed by the high court of madhya pradesh at jabalpur disposing criminal reference no. 1 of 1977 submitted by the learned sessions judge, raipur under section 366(1) of the criminal procedure code for confirmation of the sentence of death awarded by him in session trial no. 5 of 1977 and the criminal appeal no .....

Lakhanpal National Limited Vs. M.R.T.P. Commission and anr.

Court : Supreme Court of India

Reported in : AIR1989SC1692; [1989]66CompCas519(SC); (1989)2CompLJ159(SC); JT1989(2)SC543; 1989(1)SCALE1406; (1989)3SCC251; [1989]2SCR979; 1989(2)LC358(SC)

..... with reference to its products. we, therefore, hold that the erroneous description of the manufacturing company in the advertisements in question does not attract section 36-a of the act, although we would hasten to add that it would be more proper for the appellant company to give the full facts by referring to mitsushita ltd ..... counsel for the respondent, and the judgment under appeal also holds, that the case is covered by clauses (i) and (v) of section 36-a(1) of the act. the relevant portion of section 36-a is reproduced below:36a definition of unfair trade practice.in this part, unless the context otherwise requires, 'unfair trade practice' ..... it can claim that it is making 'batteries in collaboration with national panasonic of japan', and further whether the act, complained of, will be covered by the provisions of section 36-b and 36-d of the act authorising the respondent commission to make an enquiry and issue appropriate directions. the expression 'unfair trade practice' has been .....