Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Year: 1973 Page 87 of about 961 results (0.125 seconds)

Deputy Commissioner of Agricultural Income-tax and Sales Tax Vs. E.V. ...

Court : Kerala

Reported in : [1974]33STC308(Ker)

..... .3. the goods falling within the item are liable to tax at the first point of sale in the state by a dealer who is liable to tax under section 5 of the act at the rate of 12 per cent of the turnover.2. the tribunal took the view that the goods described in the statement dated 22nd november, 1971, filed ..... may, from the botanical point of view, be classified as fruits, are excluded from the meaning of 'fruits' and 'vegetables' as used in the exemption provisions of the excise tax act, r.s.c. 1927, c. 179. the matter becomes much more difficult when we deal with 'furniture' because no popular meaning of the expression 'furniture made of iron and steel ..... , or to promote comfort, or to facilitate the business therein.6. it is significant that the word 'furniture' is not qualified in item 17 of the first schedule to the act by the words 'household' or in any other way. further we consider that the words must be understood also in the light and in the context of the words preceding .....

Easun Engineering Co. Ltd. Vs. the Government of Madras

Court : Chennai

Reported in : [1974]33STC350(Mad)

..... tribunal that the appeal filed by the assessee challenging the turnover of rs. 30,00,000 and odd before the tribunal cannot be maintained, is right. section 36(1) of the madras general sales tax act enables an assessee to file an appeal before the tribunal if he objects to the order passed by the appellate assistant commissioner under ..... far as it related to a turnover of rs. 2,38,472, which it claimed to be sales in the course of import and hence not taxable under the said act. the appellate assistant commissioner heard the appeal on 1st august, 1966, and 16th august, 1966. by that time the decision of the supreme court in khosla and co. ..... section 31(3). in this case, the appellate assistant commissioner allowed the appeal filed by the assessee in its entirety. therefore, the assessee could not have any objection .....

State of Madras Vs. Trustees of the Port of Madras

Court : Chennai

Reported in : [1974]34STC135(Mad)

..... but are only in the course of its performance of the statutory duties.12. the learned government pleader seeks to bring the port trust within explanation (2) to section 2(g) of the act. the said explanation is as follows :the central government or any state government which, whether or not in the course of business, buy, sell, supply or distribute ..... be a dealer carrying on business. according to the learned judge the primary requisite necessary before a person can be characterised as a dealer within the meaning of section 2(g) of the act is that he should carry on a business venture. in that case, silver and other valuable articles found in the hundis of the temples of the tirumala ..... be availed of by the revenue.14. the learned government pleader then seeks to bring in the port trust under the term 'local authority' occurring in section 2(g)(i) of the act. but even if the port trust is taken to be a local authority, still it cannot be treated a dealer unless it carries on the business of .....

The State of Tamil Nadu Vs. Indian Express (Madurai) Limited

Court : Chennai

Reported in : [1974]34STC231(Mad)

..... might have been the position before, after the amendment of the definition of 'business' by madras act 15 of 1964, which came into force on 1st september, 1964, the transactions in question will clearly fall within the charging section and that the view taken by the tribunal that the assessees are not carrying on business in ..... the learned government pleader also brings to our notice the application filed by the assessees before the registering authority for registering themselves as dealers under the madras general sales tax act for the year 1965-66. in that application the assessees have claimed that they are carrying on business in: (1) old newspapers unsold, (2) waste, (3 ..... advanced by the state. obviously, the tribunal has overlooked the aspect that the assessees themselves have applied voluntarily for registration under the madras general sales tax act as dealers in unsold newspapers and other waste. if this fact had been taken note of by the tribunal, we are sure that it would not .....

Sarojini Ammal Vs. K. Chelliah Pillai and anr.

Court : Chennai

Reported in : (1974)2MLJ66

..... the first respondent could plant banana trees and enjoy the usufructs therefrom, the respondent would not be entitled to a relief of recognition as a tenant under section 2 (aa) of act xxv of 1955. the special deputy collector also found as a fact that the first respondent admitted before the record officer that there were coffee and banana ..... having an interest in immovable property or 'the land'. this is the essence and foundation for the proof and establishment of a right within the meaning of section 2 (aa) of the act. it, therefore, follows that if a person claiming such a right is unable to point out clearly that a piece of land is in his sole ..... in immoveable property. for a person to secure an interest in immoveable property and project rights as a cultivating tenant within the meaning of section 2 (aa) of the madras cultivating tenants' protection act, he should be a person who contributes his own physical labour or that of any member of his family in the cultivation of any .....

State of Madras Represented by the Deputy Commissioner (Ct) Madras Div ...

Court : Chennai

Reported in : (1974)2MLJ336

..... but are only in the course of its performance of the statutory duties.10. the learned government pleader seeks to bring the port trust within eplanation (2) to section 2(g) of the act. the said explanation is as follows:the central government or any state government which, whether or not in the course of business, buy, sell, supply or distribute ..... be a dealer carrying on business. according to the learned judge the primary requisite necessary before a person can be characterised as a dealer within the meaning of section 2(g) of the act is that he should carry on a business venture. in that case silver and other valuable article; found in the hundis of the temples of the tirumala- ..... be availed of by the revenue.11. the learned government pleader, then seeks to bring in the port trust under the term 'local authority' occurring in section 2(g)(i) of the act. but even if the port trust is taken to be a local authority, still it cannot be treated as a dealer unless it carries on the business .....

Heller Vs. New York

Court : US Supreme Court

..... a class a misdemeanor." the terms used in 235.05 are defined by new york penal law 235.00, which reads in relevant part: "the following definitions are applicable to sections 235.05, 235.10 and 235.15: " "1. 'obscene.' any material or performance is 'obscene' if (a) considered as a whole, its predominant appeal is to ..... challenging seizures of material arguably protected by the first amendment. no such motion was made by petitioner. [ footnote 7 ] in particular, marcus involved seizure by police officers acting pursuant to a general warrant of 11,000 copies of 280 publications. 367 u.s. at 367 u. s. 723 . unlike this case, there was no independent ..... a judge need "have viewed the motion picture before issuing the warrant." [ footnote 4 ] here, the judge viewed the entire film and, indeed, witnessed the alleged criminal act. it is not contested that the judge was a "neutral, detached magistrate," that he had a full opportunity for independent judicial page 413 u. s. 489 determination of .....

Miller Vs. California

Court : US Supreme Court

..... or other legal entity." "(d) 'distribute' means to transfer possession of, whether with or without consideration." "(e) 'knowingly' means having knowledge that the matter is obscene." section 311(e) of the california penal code, supra, was amended on june 25, 1969, to read as follows: "(e) 'knowingly' means being aware of the character of ..... ] see, e.g., oregon laws 1971, c. 743, art. 29, 255-262, and hawaii penal code, tit. 37, 1210-1216, 1972 hawaii session laws, act 9, c. 12, pt.. ii, pp. 126-129, as examples of state laws directed at depiction of defined physical conduct, as opposed to expression. other state formulations ..... state statute could define for regulation under part (b) of the standard announced in this opinion, supra: (a) patently offensive representations or descriptions of ultimate sexual acts, normal or perverted, actual or simulated. (b) patently offensive representations or descriptions of masturbation, excretory functions, and lewd exhibition of the genitals. sex and .....

White Vs. Regester

Court : US Supreme Court

..... wide general election. the supreme court of texas shall have jurisdiction to compel such commission [board] to perform its duties in accordance with the provisions of this section by writ of mandamus or other extraordinary writs conformable to the usages of law. the legislature shall provide necessary funds for clerical and technical aid and for ..... appeal to the supreme court from an order granting or denying, after notice and hearing, an interlocutory or permanent injunction in any civil action, suit or proceeding required by any act of congress to be heard and determined by a district court of three judges." [ footnote 5 ] see appendix to opinion of the court, post, p. 412 u. ..... legislature may make necessary. such apportionment shall be in writing and signed by three (3) or more of the members of the board duly acknowledged as the act and deed of such board, and, when so executed and filed with the secretary of state, shall have force and effect of law. such apportionment shall become .....

United States Vs. Glaxo Group Ltd.

Court : US Supreme Court

..... third parties without the licensors' prior consent. the united states filed a civil antitrust suit against appellees to restrain alleged violations of 1 of the sherman act, and the government also attacked the validity of the dosage-form patents, and sought the relief of mandatory, nondiscriminatory bulk-form sales and reasonable-royalty ..... authority for the existence of a general right of either private individuals or the government to collaterally challenge the validity of issued patents. in the patent act of 1790, congress provided that private citizens could, upon motion alleging fraudulent procurement, prompt a district court to issue to a patentee an order to ..... defense to the government's claim of antitrust violations. it reasoned that, in a suit to vindicate the public interest by enjoining violations of the sherman act, the united states should have the opportunity, similar to that afforded licensees in an action for royalties, to show that an asserted shield of patentability does .....