Judgment Search Results Home > Cases Phrase: finance act 1978 chapter i preliminary Court: chennai Page 5 of about 438 results (0.074 seconds)

Commissioner of Income-tax Vs. Tamil Nadu Heat Treatment and Fetting S ...

Court : Chennai

Reported in : [1999]238ITR529(Mad)

..... 1981]131itr636(delhi) , held that the assessee was engaged in 'processing of goods' and was an 'industrial company', as defined in section 2(7)(c) of the finance act (no. 2) act, 1977, and was liable to tax only at the lower rate of 55 per cent.23. in the backdrop and setting of the principles, as enunciated by the ..... skin of the metal.' (v) in the book 'practical heat treating' by howard e. boyer (american society for metals, metals park, oh 44073) (1984 edition), in chapter 1, under the heading 'what is heat treatment, classification and commercial importance' (at page 1), the learned author said thus : 'the generally accepted definition for heat treating metals ..... desired properties.' (iii) in the book, i movikov's 'theory of heat treatment of metals', translated from the russian language by mr. v. afanasyev, published in 1978 by mir publishers, moscow, the learned author (at page 9) states thus: 'heat treatment is a process that is used most extensively in modern technology to change the .....

Mr.M.Palanichamy. Vs. Union of India and ors.

Court : Chennai

..... bench of the kerala high court, at paragraph 6, held that after the introduction of clause 2 to article 226 of the constitution of india (15th amendment) act, 1978, if the whole or part of the cause of action, arose in a state, high court of that state alone would have jurisdiction. reference has been made to ..... a credible look. however, the untenability, taking shelter thereunder would get exposed, if a deeper probe is made, iii the light of the salient provisions adumbrated under chapter xiii of the code dealing with jurisdiction of the criminal courts in inquiries and trials. an offence may be committed in its entirety in one local area or several ..... j 1965, on the basis of lachhman dass vs. chuhra mal, reported in air 1952 pepsu 5 and horsburg vs. chandroji, reported in air 1957 madhya bharat 90, indmark finance and investment co. pvt ltd, vs. the learned metropolitan magistrate 28th court, reported in 1992 (1) crimes 973 (cal), and sadanandan bhadran vs. madhavan sunil kumar, reported .....

Appraiser, Madras Customs Vs. Tamil Nadu Newsprint Papers Ltd.

Court : Chennai

Reported in : 1988(36)ELT272(Mad)

..... of the value of the goods, in the case of goods mentioned in the first schedule to the customs tariff act. according to section 45(4) of the finance act, 1983, the provision of the customs act and rules and regulations made thereunder, including those relating to refunds and exemptions from duties shall, so far as may ..... (1) of clause 45 of the said finance bill as is in excess of the amount calculated at the rate of 20 per cent of the value of such goods as determined in accordance with the provisions of section 14 of the first mentioned act. table------------------------------------------------------------------------s. no. chapter no. in the first description of goodschedule ..... first of them is notification no. 268-cus., dated 2-8-1978, exempting goods falling under heading no. 84.66 of the fast schedule to the customs tariff act from the whole of the additional duty leviable thereon under section 3 of the said act. there is no difficulty in construing the said notification as it exempts .....

Kothari and Sons and Others Vs. N. Subramanian, Income-tax Officer, Ce ...

Court : Chennai

Reported in : [1992]196ITR82(Mad)

..... the settlement becomes void.' 16. there was a second proviso to section 245d(1) till april 1, 1979, which was omitted with effect from that date by the finance act, 1979. the second proviso read as hereunder : 'provided further that an application shall not be proceeded with under this sub-section if the commissioner objects to the ..... passed its final order of settlement under section 245d(4), was not maintainable. while allowing the petition, the learned judge had considered all the relevant sections in chapter xixa and their effect. it was the view of the learned judge that when the settlement commission, after dealing with the objections of the commissioner raised under section ..... . c. no. 2164 of 1982, on the file of the same court, has been prayed for. the offenced alleged are also the same. the assessment year is 1978-79. the respondent filed the complaint before the trial magistrate on october 11, 1982. messrs. kothari and sons, the first petitioner (a-1), has filed an application .....

WavIn India Ltd. Vs. Union of India

Court : Chennai

Reported in : 1994(73)ELT782(Mad)

..... complete the scope of section 12, customs act. the scheme incorporated in that section read with section 2 of the tariff act is analogous to the scheme embodied in section 4, income tax act, read with the relevant provisions of the finance act. the levy specified in section 3(1) of the tariff act is a supplementary levy, in enhancement of ..... the condition in the relevant central excise notifications that in respect of use of the material elsewhere than in the factory of manufacture, the procedure set out in chapter x of the central excise rules should be followed is condition relating to procedural requirement which obviously cannot be satisfied by the imported goods. in view of the ..... discussion to treat the levy under section 3(1) of the tariff act as an independent tax. the answer in this behalf is categoric in the judgment of the supreme court in the case of additional collector, c.e. v. national tobacco co. of india ltd. : 1978(2)elt416(sc) , wherein the meaning to the expression 'levy' .....

Macleods Pharmaceuticals Limited Vs. Union of India and anr.

Court : Chennai

..... standard quality has to be exercised after consultation with the board.(vi) under section 12(1), the rule making power of the central government in relation to chapter iii of the act, has also to be exercised after consultation with or on the recommendation of the board. but the proviso to section 12(1) makes it clear that ..... , and to the procedures it adopts for implementing that statute. see vermont yankee nuclear power corp. vs. natural resources defense council, inc., 435 u.s. 519, 543 (1978); train vs. natural resources defense council, inc., 421 u.s. 60, 87 (1975)."in his separate but concurring decision, justice marshall differed from the views of the other ..... , marketed under upjohn's brand name halcion, is a benzodiazepine-based prescription drug for the treatment of insomnia. triazolam was first authorised in the united kingdom in september 1978 for tablets in dosages of 0.25 mg and 0.125 mg.(b) in july 1991 the medicines control agency (mca) learned from a newspaper article that a .....

Sree Ayyanar Spinning and Weaving Mills Ltd. Vs. Union of India

Court : Chennai

Reported in : 1983LC199D(Madras); 1983(14)ELT2342(Mad)

..... lays down or declares the charge of customs duty. s. 12 of the act is the charging section. somewhat in the manner of the income tax act, which relegates the actual rates of income tax to the annual finance acts, s. 12 of the customs act too relegates the enumeration of dutiable goods and the prescription of rates of duty ..... central government being satisfied that it is necessary in the public interest so to do, exempts viscose staple fibre and viscose tow, falling within chapter 56 of the first schedule to the customs tariff act, 1957 (51 of 1957) when imported into india, from so much of the duty of customs leviable thereon under the said first schedule ..... this is a case we must apply the principle 'expressio unises et exclusio alterius'. 10. the basic customs duty leviable on viscose staple fibre under chapter 56 of the first schedule to the tariff act is 140% ad valorem. in view of the central government notification, the writ petitioner would be entitled to exemption of 130% out of 140 .....

T.V. Srinivasan Vs. Commissioner of Wealth-tax

Court : Chennai

Reported in : [1985]152ITR599(Mad)

..... in present or in future an ascertainable sum of money, that the charging section for the purpose of income-tax was s. 3 of the indian i.t. act, 1922, and the annual finance acts only gave the rate for quantifying the tax, that a liability to pay income-tax was a present liability, though the tax became payable after it was quantified ..... the w.t. rules, 1957, as indicating the intention of the legislature not to treat the advance tax paid as an asset of the assessee. rule 1d of the act deals with the determination of the market value of unquoted equity shares of companies other than investment companies and managing agency companies. the rule provides that while determining the market ..... same character as tax. but it is not necessary to refer to the said decisions, for s. 219 of the i.t. act itself clearly states that any sum paid as advance tax under chapter xvii of the i.t. act shall be treated as part of the tax in respect do the assessment year next following the financial year in which it .....

WavIn India Ltd. Vs. Union of India

Court : Chennai

Reported in : 1994(48)ECC145; 1995(75)ELT478(Mad)

..... /06. - in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962) and in supersession of the notification of the government of india in the ministry of finance (department of revenue) no. 30/82-cus., dated the 28th february, 1982 the central government being satisfied ..... c) other forms.... ............. .... ....------------------------------------------------------------------------ notification no. 36/83-cus., dated 1-3-1983 as amended by notification no. 291/83-cus., dated 2-8-1993. chapter 39 - artificial resins, plastic materials etc. 353 (b) the whole of the additional duty of customs leviable thereon under section 3 of the second mentioned ..... of revenue and banking (revenue wing) or in the ministry of finance, department of revenue, as the case may be, no. 341-cus., dated the 2nd august, 1976; no. 431-cus., dated the 1st november, 1976; no. 63-cus., dated the 1st april, 1978; no. 21-cus., dated the 27th january, 1979 and 191-cus .....

Government of India Vs. Jagadish A. Sadarangani

Court : Chennai

Reported in : (1996)136CTR(Mad)539; [1996]221ITR338(Mad)

..... of the ceiling limits. the state government passed the aforesaid order in the exercise of its power under section 34 of the tamil nadu urban land (ceiling and regulation) act, 1978, setting aside the order of the competent authority in his proceedings in r. dis. 652 of 1986, dated may 19, 1989. the relevant portion of the order ..... the reasons for introducing such amendment has been further stated as follows (see [1995] 212 itr 363 : 'many high courts have held that the provisions of chapter xx-c allow the income-tax department to either purchase the property or issue a no objection certificate in response to an application for no objection certificate furnished in ..... authority calls for interference 17. point no. 1 : sub-section (4) of section 269uc of the act came to be introduced by the finance act, 1995, with effect from july 1, 1995. the object of introducing sub-section (4) has been stated in the finance bill (see [1995] 212 itr 98 in specific terms (page 314) : 'the new sub-section .....