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Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: supreme court of india Year: 2006 Page 20 of about 337 results (0.533 seconds)

Sep 11 2006 (SC)

Balkrishna Hatcheries Vs. Clarification and Advance Ruling Authority

Court : Supreme Court of India

Decided on : Sep-11-2006

Reported in : JT2006(12)SC115; 2006(9)SCALE159; (2006)8SCC56; [2006]148STC137(SC)

..... is allowed. impugned judgment of the karnataka high court as well as the order of the authority for clarification and advance ruling dated 22.9.2003 under section 4 of the act are set aside and it is held that the 'dressed chicken' in question are exempt from sales tax as they are not sold in sealed containers. ..... department was expressing a view that the sale by appellant attracted sales tax, the appellant made an application to the authority for clarification and advance ruling under section 4 of the act. the said authority after hearing, passed an order dated 22.9.2003 holding that sale of 'dressed chicken' in polythene bags closed by either stapling/crimping ..... sold in sealed containers.' correspondingly, entry 8(viii) of part-f of second schedule subjects 'meat and dressed chicken sold in sealed containers' to tax under section 5(3)(a) of the act, at 9% from 1.6.2003.3. the appellant contends that only where a container is hermetically sealed, that is, made airtight and watertight, can .....

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Sep 11 2006 (SC)

Jayrajbhai Jayantibhai Patel Vs. Anilbhai Jayantibhai Patel and ors.

Court : Supreme Court of India

Decided on : Sep-11-2006

Reported in : (2007)1GLR850(SC); JT2006(12)SC34; (2007)1MLJ306(SC); 2006(9)SCALE147; 2006(2)LC1262(SC)

..... shall have power to call the meeting on any other day.18. there is no denying the fact that in the light of clear stipulation in sub-section 4 of section 32 of the act, because of equality of votes the election result had to be decided by draw of lots and this is what the presiding officer did. but, the ..... high court ought not to have exercised its extra ordinary jurisdiction under article 226 of the constitution of india. referring to the procedure laid down in sub-section 4 of section 32 of the act, learned counsel would submit that the two candidates having got equal number of votes in their favour the presiding officer had no option but to resort to ..... the remaining 19 councillors cast their votes in favour of the said vijaybhai haribhai patel. in view of equality of votes, following the procedure laid down in section 32(4) of the act, the presiding officer drew lots and declared the appellant elected as president of the municipality with effect from 8th november, 2005 for a term of 21/2 .....

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Sep 11 2006 (SC)

Reliance Industries Ltd. Vs. Designated Authority and ors.

Court : Supreme Court of India

Decided on : Sep-11-2006

Reported in : 2006(202)ELT23(SC); JT2006(12)SC478; 2006(9)SCALE124; (2006)10SCC368

..... shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under the act.sub-section (8) of section 9a was inserted by the finance act 2000 and that act also inserted section 9aa. finance act 2004 amended section 9a(8).6. in this connection it may be mentioned that up to 1947 ..... decision vide s.n. mukherjee v. union of india : 1990crilj2148a .we do not agree with the tribunal that the notification of the central government under section 9a is a legislative act. in our opinion, it is clearly quasi-judicial. the proceedings before the da is to determine the lis between the domestic industry on the one hand ..... per cent export-oriented undertaking', 'free trade zone' and 'special economic zone' shall have the meaning assigned to them in explanation 2 to sub-section (1) of section 3 of the central excise act, 1944 (1 of 1944).(3) if the central government, in respect of the dumped article under inquiry, is of the opinion that -(i) there .....

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Sep 13 2006 (SC)

Commissioner of Central Excise, Delhi Vs. Allied Air-conditioning Corp ...

Court : Supreme Court of India

Decided on : Sep-13-2006

Reported in : 2006(202)ELT209(SC); JT2006(9)SC331; 2006(9)SCALE170; (2006)7SCC735; 2006(2)LC1233(SC)

..... cause notice was issued for the period covering assessment year 1986-87 (residual part), 1987-88 and 1988- 89. the extended period under proviso to section 11(a) of the central excise act, 1944 (in short the 'act') was invoked. after considering these submissions made by the respondent, these two show cause notices were adjudicated and duty demand of rs.12,20,936 ..... alia, package type air conditioners falling under tariff item no. 29-a of the erstwhile tariff and chapter heading no. 84.15 of the central excise tariff act, 1985 (in short the 'tariff act'). according to the appellant, the respondent was selling the air conditioners by assembling the same at site through orders procured from various authorities by way of tenders/contracts .....

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Sep 13 2006 (SC)

Sanjay Kumar Manjul Vs. the Chairman, Upsc and ors.

Court : Supreme Court of India

Decided on : Sep-13-2006

Reported in : AIR2007SC254; JT2006(12)SC1; 2006(9)SCALE232; (2006)8SCC42; 2007(3)SLJ322(SC); 2006AIRSCW6023; AIR2007SC254.

..... by mr. viswanathan on dr. m.c. gupta (supra). therein, this court was considering the definition of the word 'medicine' contained in section 2(f) of the indian medical council act, 1956. it was held to mean modern scientific medicine in all its branches and includes surgery and obstetrics, but does not include veterinary medicine ..... broader and narrower sense. although the term 'archaeology' may include a science of epigraphy, for the purpose of the ancient monuments and archaeological sites and remains act, 1958 and the regulations framed thereunder, essential qualifications required for holding the post may have to be construed differently. upon interpretation of the terms, this ..... rule and while doing so, the court should show due regard to the opinion expressed by the experts and on whose recommendations the academic body had acted and not to treat such expert body as a quasi-judicial tribunal, deciding disputes referred to it for decision. equivalence of a qualification pertains purely .....

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Sep 14 2006 (SC)

Municipal Corporation of Delhi Vs. Rishi Raj JaIn and anr.

Court : Supreme Court of India

Decided on : Sep-14-2006

Reported in : AIR2006SC3268; JT2006(12)SC62; 2006(9)SCALE266; 2006(2)LC1217(SC)

..... if the nature of the land is agricultural, the corporation cannot levy tax only because no agricultural operations are carried out therein.6. sub-section (4) of section 115 of the act provides for an exception as regards payment of tax providing that no tax shall be levied on agricultural lands and buildings. dwelling house, ..... green zone it shall be subjected to appropriate legal actions as these activities shall take away the agricultural character of the land as contemplated under section 115 of the mcd act. this norm shall be applicable with retrospective effect so as to avoid discrimination. the appellant is, thus, before us.5. ms. amita ..... is within the agricultural green belt. general tax is levied by the appellant-corporation in terms of section 115 of the delhi municipal corporation act, 1957 ('the act', for short). clause (c) of sub-section (4) of section 115 of the said act exempts agricultural lands and buildings from the purview of levy of general tax. dwelling houses, however .....

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Sep 15 2006 (SC)

Arun Kumar and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Decided on : Sep-15-2006

Reported in : (2006)205CTR(SC)193; [2006]286ITR89(SC); [2007(1)JCR1(SC)]; JT2006(12)SC121; 2006(9)SCALE320

..... central board of direct taxes (cbdt) issued notification, no. s.o. 940 (e) in the exercise of power under section 295 read with sub-section (2) of section 17 and sub-section (2c) of section 192 of the act by which rule 3 had been amended. the substituted rule revised the method of computing valuation of perquisites in the matter of ..... reasons, we hold that though rule 3 of the rules cannot be held arbitrary, discriminatory or ultra vires article 14 of the constitution nor inconsistent with the parent act [section 17(2)(ii)], it is in the nature of 'machinery-provision' and applies only to the cases of 'concession' in the matter of rent respecting any ..... ' has been shown by an employer in favour of an employee in the matter of rent respecting accommodation. thus, whereas 'charging provision' is found in the act of parliament [section 17(2)(ii)], 'machinary component' is in the subordinate legislation (rule 3). the latter will apply only after liability is created under the former. unless the .....

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Sep 18 2006 (SC)

Union of India (Uoi) and ors. Vs. Brahma Dutt Tripathi

Court : Supreme Court of India

Decided on : Sep-18-2006

Reported in : AIR2006SC3244; [2006(111)FLR420]; JT2006(12)SC85; 2006(9)SCALE395; (2006)10SCC220; 2007(3)SLJ341(SC); 2006(2)LC1225(SC)

..... conditions categorically laid down thereunder, without any demur. secondly, it was never the case of the respondent that he was appointed under the act, more particularly under section 9 of the act. thirdly, section 9 provides for appointment of officers in or any unit of the corps either from amongst the members of the staff of any university ..... 23.05.80 in pursuance of which the respondents were granted permanent commission, settled the question. the corps has been established under section 3 of the n.c.c. act. section 9 of the act authorises the central government to provide for the appointment of officers from amongst the members of the staff and university or school or ..... that the respondent was not a member of the corps. it is also clear that his appointment was not made in terms of the provision of section 9 of the act. fourthly, the office memorandum and the scheme, under which the respondent was appointed was never challenged by him. fifthly, the respondent has accepted the .....

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Sep 19 2006 (SC)

Asharafi Singh Vs. Kapildeo Rai (Dead) by Lrs and ors.

Court : Supreme Court of India

Decided on : Sep-19-2006

Reported in : [2007(1)JCR190(SC)]; 2006(9)SCALE416; (2006)8SCC542

..... horticultural land, kharaur land, land with bamboo clumps, pasture land, cultivable waste land, home steads, tanks, wells and water-channels. the definition of 'land' in section 2(9) of the act was considered by the high court of patna in mirza sulaiman beg and ors. v. harihar mahto and ors. reported in 0065/1985 : air1985pat227 . the bench ..... labelled as 'agricultural land' - for instance, includes 'homestead'; and, by itself, a homestead was not an agricultural land stricto sensu. in our opinion, section 2(9) of the act has emphatic and also couched in very wide language. that being so, we are of the opinion that there is no legal infirmity in the order passed by ..... affirming the order passed by the learned single judge.3. in the instant case, notification was issued on 26.11.1970. section 5 of the act deals with land not be transferred without sanction. this section reads as under:5. land not to be transferred without sanction.-during the period commencing from the date of the publication .....

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Sep 21 2006 (SC)

Mrf Ltd., Kottayam Vs. Assistant Commissioner (Assessment) Sales Tax a ...

Court : Supreme Court of India

Decided on : Sep-21-2006

Reported in : JT2006(12)SC244; 2006(9)SCALE420; (2006)8SCC702; [2006]148STC225(SC); 2008[12]STR206

..... be specified in the notification.(3) the government may by notification in the gazette, cancel or vary any notification issued under sub-section (1).34. under section 10(1) of the act the state government has the power to make an exemption or reduction in rate either prospectively or retrospectively in respect of any tax ..... thus, in the facts and circumstances of these cases, the appellants cannot invoke the doctrine of promissory estoppel to question the withdrawal notification issued under section 25 of the and act.[emphasis supplied]the decision in kasinka trading (supra) has been distinguished in the later decision by this court in state of punjab v. nestle india ..... for expansion/diversification/ modernization in the state of kerala:(a) sro no. 1729/93: in exercise of the powers conferred by section 10 of the kerala general sales tax act, 1968, (act 15 of 1963) and in supersession of the notifications mentioned in the schedule the government of kerala having considered it necessary in .....

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