Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Year: 1989 Page 4 of about 1,699 results (0.116 seconds)

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. K ...

Court : Kerala

Reported in : [1989]74STC210(Ker)

..... which the implement is primarily intended is the criterion to determine whether the implement in question is arms or not. air-guns which are not adapted for use with explosive substance and which have been classified as toys will not come within the meaning of arms.5. but in commissioner of sales tax, u.p. v. madan sons ..... ordinary parlance cannot be referred to as a dealer in arms.7. in the tax revision case, the petitioner also refers to the clarification issued by the government under section 59a. since such a clarification will not bind a quasi-judicial authority, the point rightly is not pressed before us.we, therefore, confirm the order of the tribunal ..... the main question that arises for consideration is whether 'air-gun' is 'arm' for the purpose of entry 157 of the first schedule to the kerala general sales tax act, 1963. the said entry reads 'all arms including rifles, revolvers, pistols and ammunitions for the same.'2. the respondent is a dealer in stationery and allied goods at .....

Goldberg Vs. Sweet

Court : US Supreme Court

..... of computerized switching make it virtually impossible to trace and record the actual paths taken by the electronic signals which create an individual telephone call. the explosion in new telecommunications technologies and the breakup of the at&t; monopoly [ footnote 3 ] has led a number of states to revise the taxes they ..... seq. (1988); wheat ridge, colorado, ordinance no. 630 (1985), los angeles, california, ordinance no. 162586 (1987). [ footnote 5 ] section 4 states in part: "a tax is imposed upon the act or privilege of originating in this state or receiving in this state interstate telecommunications by a person in this state at the rate of 5 ..... paths are often indirect, typically bear no relation to state boundaries, and are virtually impossible to trace and record, illinois passed its telecommunications excise tax act (tax act), which, inter alia, imposes a 5% tax on the gross charges of interstate telecommunications originated or terminated in the state and charged to an illinois .....

K.S. Ramarathinam Vs. the Management of Sri Venkateswara Fabricators ( ...

Court : Chennai

Reported in : (1989)2MLJ503

..... 5. in this writ petition it is argued on behalf of the petitioner that the petitioner is a worker within the meaning of the industrial disputes act and the mandatory requirements of section 25-f have not been complied with and hence the retrenchment is illegal. it is the definite case of the petitioner that he was a general ..... that he was employed as a general worker in the first respondent company on a monthly pay of rs. 425. he questioned the management's act of retrenching him and wanted reinstatement by filing section 2-a petition before the labour officer. conciliation attempts failed. he was senior most worker and he was retrenched, without any reasons and compensation. ..... to go and could not be asked to collect his dues afterwards. we are therefore of the clear view that the management failed to comply with the requirements of section 25-f (a) and (h) and therefore the termination order is invalid. hence we are unable to agree with the finding of the labour court upholding the .....

Krishna Mango Processing Factory Vs. Additional Commissioner of

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1990)77STC296Tribunal

..... (locally known as kismis or monacca) and date (locally known as khajur, zahedi or sohera) but excluding any fruit which is oil-seed, as defined in section 14 of the central sales tax act, 1956 (act 74 of 1956)." 6. it is clear upon a perusal of the notification quoted above that in order to come within the meaning of the notification the ..... any rate, there is no escape from the position that in order to make the applicant liable for tax with the aid of this notification issued under section 25 of the west bengal sales tax act, 1964, the item must have to be a fruit first. therefore, the main question that falls for consideration in this case is whether or not mango ..... , the case of the respondents is that the mango slices in brine being a preserved fruit was a commodity notified under section 25 of the 1954 act and as such, the applicant was liable to registration as a dealer under the said act and to pay tax on all its sales of the said item with effect from 27th june, 1975, when the .....

Ayubkhan Kalandarkhan Pathan Vs. State of Gujarat and ors.

Court : Gujarat

Reported in : 1991CriLJ1085; (1990)1GLR473

..... whose local jurisdiction it was committed or, as the case may be, by the designated court constituted for trying such offence under sub-sec. (1) of section 9. under the provisions of section 14 of tada act a designated court may take cognizance of any offence, without the accused being committed to it for trial, upon receiving a complaint of ..... that such a drastic measure should not be resorted to unless the government law enforcing agency fails, there is no allegation disclosing the alleged commission of offence under section 3 of the tada act.20. it may be mentioned that on the point of interpretation of the word 'use' mr. panchal, learned addl. p.p. has relied on the ..... to the petition as annexure-a, it is clear that not even a single averment is made in the fir with regard to intention, as mentioned in section 3 of the tada act. however, it is submitted by mr. panchal, learned addl. p.p. that the supreme court has observed that while considering application for bail designated court .....

State of Gujarat and anr. Vs. Sheth Construction Co.

Court : Gujarat

Reported in : (1990)1GLR440

..... .9. for considering the first contention of the learned government pleader, it is necessary to refer to the provisions of section 20 of the arbitration act. sub-section (1) of section 20 of the arbitration act reads as under:20. (1) where any persons have entered into an arbitration agreement before the institution of any suit ..... referring the matter to the arbitrator the court does not become functus officio. the other provisions of the arbitration act are made applicable under sub-section (5) of section 20 of the arbitration act and therefore, under sections 41, 43 and 45 read with second schedule the court can pass appropriate orders. he relied upon the ..... considering this issue it would be necessary first to decide whether the entire civil procedure code is made applicable to the arbitration proceedings. under sub-section (2) of section 20 of the act, the application filed by the plaintiff for direction that the agreement be filed in the court and the dispute be referred to the .....

Smt. Bhajan Kaur and Others Vs. Kanwar Devinder Singh

Court : Punjab and Haryana

Reported in : AIR1990P& H347; (1990)97PLR252

..... by the rule of lis pendens and wipe out the sale altogether? (ii) on lessee's ownership rights the lease hold rights stand extinguished? 7. section 52 of the transfer of property act reads thus:-'transfer of property pending suit relating thereto: during the pendeny in any court having authority within the limits of india excluding the state of jammu ..... any period of limitation prescribed for the execution thereof by any law for the time being in force.' 8. the transfer when it falls within the mischief of this section will be deemed to be non est for the purposes of lis pendens. the transferor will be regarded as owner of the property notwithstanding that he has transferred it. ..... or order which may be made therein, except under the authority of the court and on such terms as it may impose. explanation: for the purposes of this section pendency of a suit for proceeding shall be deemed to commence from the date of the presentation of the plaint or the institution of the proceeding in a court .....

The Punjab School Education Board, S.A.S. Nagar Vs. Harinder Kaur Chan ...

Court : Punjab and Haryana

Reported in : AIR1991P& H31

..... good conscience from cancelling the result of the respondent.21. it is obvious in view of the facts stated above, that nothing was attributed to the respondent as an overt act intentionally made on her part for misleading the board to issue her roll no. and permit her to take the examination or for getting any fact attested wrongly from the .....

Hindustan Copper Limited Vs. Union of India and ors.

Court : Delhi

Reported in : 40(1990)DLT370

..... : 'mining is a process of breaking minerals from their solid position and loading and transporting them to the surface. it includes use of explosives and detonators, distribution of explosive through rock by means of a pattern of shot holes, explosive and mechanical fragmentation loading and transportation to the surface. machines within the meaning of the tariff item 72 ict which are specially designed ..... to rely on the expert evidence in this regard rather the general assessment of the revisional authority. as to what is meant by mining has been described in the mines act 1952 and metal lifer us mines regulations 1961. they were referred to for a limited purpose to know as to what is mining operation. the revisional authority took it otherwise .....

Pace Education (P.) Ltd. Vs. Inspecting Assistant Commissioner.

Court : Delhi

Reported in : [1990]33ITD28(Delhi)

..... inc. which was executed on 1-4-1985. there is no material on the record to show that this agreement was not acted upon. in may be that the assessed in its application under section 197 was seeking exemption under section 10(6) (vi) with reference to the remittance of the remuneration of us $ 13,000 to mr. stephen blash but ..... above order no appeal was filed by the assessed before the cit (a). such an appeal could be filed under section 248 of the act, instead the assessed filed a revision petition before the commissioner on 16-12-1985 under section 264 which is still pending.3. the learned commissioner being prima facie of the view that the aforesaid order of the ..... the assessed is aggrieved of the order dated 24-2-1987 of the learned commissioner of income-tax, delhi-iii, new delhi for the assessment year 1985-86, passed under section 263 of the income-tax act, 1961.2. the assessed is a company. it moved an application dated 10-11-1985 before the inspecting asstt. commissioner (asst.) under .....