Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Dec-01-1989
Reported in : (1990)(48)ELT552Tri(Mum.)bai
..... acetylene gas is used in or in relation to the manufacture of the finished product. even as per the definition of "manufacture" as laid down in section 2(f) of the central excises and salt act, 1944, it "includes any process incidental or ancillary to the completion of a manufactured product." since the process of removal of unwanted material from the castings ..... ), metal carbides, glass, mineral materials, rubber or plastics (under chapter 84 (8480.00). chapter 84 deals with nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. according to section note 5 of section xvi, the expression 'machine' means, any machine, machinery, plant, equipment, apparatus or appliances cited in the headings of chapter 84 or 85. we are aware that for the purpose .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Dec-01-1989
Reported in : (1990)(30)LC252Tri(Mum.)bai
..... acetylene gas is used in or in relation to the manufacture of the finished product.even as per the definition of "manufacture" us laid down in section 2(f) of the central excises and salt act, 1944, it "includes any process incidental or ancillary to the completion of a manufactured product." since the process of removal of unwanted material from the castings ..... moulds), metal carbides, glass, mineral materials, rubber or plastics under chapter 84 (8480.00).chapter 84 deals with nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. according to section note 5 of section xvi, the expression 'machine' means, any machine, machinery, plant, equipment, apparatus or appliances cited in the headings of chapters 84 or 85. we are aware that for the .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-30-1989
Reported in : 1990ACJ949; AIR1990Bom255; 1990(1)BomCR237; (1989)91BOMLR544; [1991]70CompCas567(Bom)
..... liability and the amount has to be paid in terms of the said statute. in this connection he relied on s. 39, sub-section (5) of the insurance act, 1938. section 39(5) is as follows :'section 39(5) : where the policy matures for payment during the lifetime of the person whose life is insured or where the nominee or, ..... deceased person or to any part thereof unless such a person produces a probate or letters of administration or a certificate of grant under the act. he further contended that under section 214, sub-section (1)(b) it is not possible for the present plaintiffs to proceed with the suit unless they obtain a succession certificate as mentioned therein. ..... currency as alleged in paras 3 and 4 of the written statement?3. whether the present substituted plaintiffs are required to obtain a succession certificate under section 214 of indian succession act, before they claim a decree in suit?4. whether the defendants are liable to pay interest, if so at what rate and from what date?5 .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-29-1989
Reported in : 1990(1)BomCR501
..... that the decision of the assistant collector is not in conformity with the provisions of section 43-1b of the act. his further contention is that in view of the finding recorded by the additional commissioner pune that the relationship of landlord and tenant is doubtful, the ..... of the regrant, the regrant actually will be in favour of the join family of the abovementioned members.10. the petitioner had preferred an application under section 43-1b of the said act for the resumption of the land on 20th march, 1972. the joint status of the family since the regrant continued even on the date of ..... is a serviceman and his share in the joint family is not divided by metes and bounds and as such the applications are not maintainable under section 43-1b of the said act.5. the decisions of the authorities below are challenged by the petitioner in these writ petitions.6. shri apte, learned counsel for the petitioner contended .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-27-1989
Reported in : [1990]184ITR7(Bom)
..... by the indian company are also not on record. such material could have thrown some light as to the nature of the transactions18. clause (i) of sub-section (1) of section 9 of the income-tax act, 1962, reads as under :'9. income deemed to accrue or arise in india, - (1) the following incomes shall be deemed to accrue or arise in india ..... into british india must be an integral part of the transaction. that is the ratio of the decision of the federal court with regard to the construction of section 42(1) of the act.'20. we will. therefore, proceed on the basis that the second and third parts of the clause are not really independent of each other.21. the first important ..... has power to disregard the corporate entity if it is used for tax evasion or to circumvent tax obligation.'32. further, the court analysed section 42(1) of the 1993 act corresponding to section 9(1)(i) of this act and drew the ratio of the federal court judgment in a. h. wadia's case [1949] 17 itr 63 (page 614 of 63 itr .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-24-1989
Reported in : (1989)91BOMLR341
..... . guracharya : air1946bom200 . in the latter case, chagla. j. was considering the powers of the debt adjustment board under the bombay agricultural debtors' relief act. section 7 of the said act provided that the board shall have the same powers as are vested in civil courts under the code of civil procedure and reliance had been placed on this ..... been vested with the same powers as are vested in a civil court under the code of civil procedure, 1908, as can be seen from section 43 of the act. then, section 45 provides for appeals from the orders passed by the rent tribunal to the appellate board. appeals also are provided to the administrative tribunal as well ..... , constitute for any local area an appellate board and a rent tribunal consisting of one or more persons as may be prescribed for the purposes of the act. sub-section (2) lays down that the administrator may also, by notification in the official gazette, appoint an authorised officer, a controller and as many additional controllers .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-22-1989
Reported in : 1990CriLJ1964
..... and a fire-arm on the other occasion, and this, at a time when a prohibitory order under section 37(1) r.w. section 135 of the bombay police act was in force. reports were lodged and cases put up which cases are either under investigation or awaiting a ..... on his person. by no stretch of imagination could this be said to constitute a prejudicial activity deserving of a detention under the act. in so far as the statements of a and b were concerned, the same were vague inasmuch as the place where the ..... daud, j.1. this petition takes exception to an order of detention made under section 3(2) of the national security act, 1980 (no. 65 of 1980).2. the dombivali police station received an information from ..... one abhimanyu sakharam kane about his uncle parshuram kane having been done to death on 19-4-1989 by the petitioner-detenu and his associates. on the basis of this information an offence punishable under section .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-18-1989
Reported in : 1991(2)BomCR609
..... petitioners and further the controller decided to take up the main application for eviction and more particularly when there had been no application under sub-section (4) of section 22 of the rent act. it is pertinent to note and by now i have sufficiently adverted that there are 3 opportunities given to a tenant to get over the ..... application. it is therefore not necessary to continue further proceedings. both the application dated 6-6-1980 and the application dated 17-10-1980 under section 32(4) of the act therefore deserves to be dismissed with costs.''the manner in which the matter of sufficient cause has been disposed of by the controller highlighted above is ..... government for short the department.as the rents were not paid regularly nor the amount of municipal tax for a long time by the statutory requirement of section 22 of the rent act, the petitioner served a notice dated 15th november, 1979 upon contesting respondents demanding of them the arrears of rent amounting to rs. 12,471.14 .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-16-1989
Reported in : (1989)91BOMLR770; [1990(60)FLR686]; (1991)ILLJ89Bom
..... observed as follows :'this decision does not lay down that any of the statutory corporations and other bodies which are expressly included in section 2(a) of the industrial disputes act, 1947 either originally or by virtue of the amendment of 1982 cannot be said to be an industry carried on 'by or ..... under the authority of the central government'. it is necessary to draw attention to the definition of 'appropriate government', as set out in section 2(a)(i) of the industrial disputes act, 1947 which provides that 'appropriate government' means : (i) in relation to any industrial dispute concerning any industry carried on by or ..... managing director, officers and other employees, however such appointments are subject to the approval of the central government. section 9 provides that the corporation shall act, as far as possible, on business principles. under section 10 all expenditure incurred by the central government for or in connection with the corporation upto the date of establishment .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-15-1989
Reported in : [1990]33ITD496(Mum); (1990)37TTJ(Mumbai)282
..... question before the special bench was whether investment allowance is allowable on xerox and photocopying machines for the assessment years 1982-83 and 1983-84 under section 32a of the act and the special bench held that such investment allowance was allowable. in this decision the special bench has examined in great detail all the authorities bearing ..... print in the second stage as described above the assessee could be said to have produced or manufactured the article or thing within the meaning of sec. 32a of the act. he further held that since the machinery in question namely takita optical sound reduction printer was used during the second stage, the assessee was entitled ..... 10. the next question for consideration is whether the assessee can be said to have manufactured or produced an article or thing as contemplated by sec. 32a (2) (b) (ii) of the act. the answer to this question is provided in the special bench decision of the appellate tribunal daks copy services (p.) ltd.s case ( .....
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