Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Page 5 of about 15,464 results (0.125 seconds)

Heinz India Limited Vs. The State Of Kerala

Court : Supreme Court of India

..... to the extent possible, to interpret such entries, in line with hsn classification. in the present case, the distinguishing feature of both the kgst act and tgst act, is that neither have general or chapter notes. this sets the statutes apart from decisions based on ceta, to a large extent. the court has to, as a principle, interpret ..... of the product is as a cosmetic.36. in hindustan lever (supra) the product, vaseline intensive care heel guard, was held to be a medicament under chapter 30 of central excise tariff act, 1985 ( ceta ) (item 3003.10, as a patent or proprietary medicine). the court took note of the definition of medicament (note 2(i) to ..... articles for the use of which licence is necessary. licence is also necessary under the indian drugs control act for manufacturing, stocking or selling nycil powder and the licence has accordingly been issued. the government of india, ministry of finance, has held and directed that nycil powder should be assessed to duty as p. and p. medicines .....

Union of India (Uoi) and ors. Vs. Pesticides Manufacturing and Formula ...

Court : Supreme Court of India

Reported in : AIR2003SC1; 100(2002)DLT323(SC); 2000(84)ECC242; 2002LC558(SC); 2002(146)ELT19(SC); JT2002(8)SC378; (2002)8SCC410; [2002]SUPP3SCR231

..... . as far as the chapter notes wereconcerned. note 1 was left untouched but note 2 wasinserted which reads: "(sic) ..... the decision of the tribunal by issuing a directiveunder section 37b of the 1944 act. 10. it was to overcome the effect of the tribunal's decisionin marked agro chemicals that amendments were effectedby the finance act. 1996 to chapter 38 to incorporatestatutorily the substance of the circular which had been struckdown by the tribunal ..... export and import policy. 2002-2007.the itc (hs) like the schedule to the 1985 act, alsocontains several chapters which correspond exactly with theschedule to the 1985 act at least as far as the relevant partsof chapter 38 are concerned. chapter note 1(a)(2) and theheading 38.08 of the itc (hs) are identical .....

Karnataka Food Packers Vs. Regional Director, Esi

Court : Karnataka

Reported in : ILR1990KAR4364

..... to be conferred on them. chapter ii of the act deals with the corporation, standing committee and medical benefit council and their constitution; chapter iii deals with the problem of finance and audit; chapter iv make provisions for contribution both by the employees and the employer, and chapter v prescribes the benefits which ..... have to be conferred on the workmen; it also gives general provisions in respect of those benefits. chapter ..... this, it does not follow that this ruling is an authority for holding that there must be an element of quid pro quo. chapter va of the act consisted of transitory provision. that ceased to have effect from 1st july, 1973. in dealing with the liability of employers to make .....

P. Ravinder Vs. National Stock Exchange of India Ltd.

Court : Andhra Pradesh

Reported in : [2004]121CompCas275(AP); (2004)4CompLJ201(AP); [2004]49SCL43(AP)

..... the bank under section 45-k(3), we cannot lose sight of the object underlying the said provision. section 45-k is part of chapter iii-b which was inserted in the act by act no. 55 of 1963. in the statement of objects and reasons appended to the bill it was expressly mentioned that 'it is desirable ..... in the document. (3) large acquisition of mol shares by nagarjuna securities limited apparently subsequent to the suspension of the scrip, indicating the presence of certain extraneous financing transactions.(b) nagarjuna securities limited vide their letter dated june 13, 2000 has stated that their shareholding of 2,54,100 shares in maruti organics limited arose of ..... and stock broking services were m.k. securities and pennar patterson securities (wdm trading member).iv. in respect of two trading members with net buy position, namely param finance and arcadia share and stock brokers, the client was one and the same, namely v. prabhakar (net buy position of 1,90,000 shares). mr. v. prabhakar .....

Reserve Bank of India Vs. Dhanalakshmi Funds (India) Ltd. and anr

Court : Chennai

Reported in : [1987]167ITR658(Mad)

..... its board of directors. the sessions court then observed that it was unfortunate that the reserve bank of india has not acted under the provisions of chapter iii-b which wasopen to it has chosen to act under chapter iii-c of the act. it also observed that, under the circumstances, the administrators of the company to whom the records now belong, would not be ..... , in the case of firm, excluding in either case depositors who are relatives of the individuals or anyu of partners. m/s. dhanalakshmi consolidated finance and industrial investments, 158, commander-in-chief road, madras-105, and asian integrated finances and industrial corporation, 95, mount road, madras-2, are two partnership firms, hereinafter referred to as 'the firms'. on the belief entertained that .....

Baker (Respondent) Vs. Quantum Clothing Group Limited (Appellants) and ...

Court : UK Supreme Court

..... someone working at a difficult or skilful task; it may affect personal safety". in outlining the law relating to noise in chapter iii, the report identified the common law of nuisance and the noise abatement act 1960. however, chapter xiii addressed occupational exposure to high levels of noise. it noted that it had been established that "a permanent reduction of ..... to this, smith lj added six to nine months, for reasons already discussed, putting quantum in breach of its statutory duty under section 29(1) from 1 january 1978. neither quantum nor any other of the employers before the court exposed their workforce to noise levels in the "high 80s". the exposure found was in the case of ..... basis, mrs baker was awarded, for breach of statutory duty, 66.67% of 5,000 in respect of the 12 years of noise exposure which she suffered from january 1978. with regard to the common law claim, smith lj concluded that hhj inglis's holding in para 87 of his judgment (para 16 below) "cannot be faulted", and .....

Jagjiwanrao Dayabhai and ors. Vs. the State

Court : Mumbai

Reported in : 1952CriLJ646

..... as follows.it received the assent of the president, on the 12th october 1950, under article 254(2) of the constitution. section 1 extends the act to the whole of madhya pradesh and limits the life to the 31st december 1952. sections 2 to 6 of chapter u deal with restrictions of movements and actions of persons. section 7 of ..... of property.7. the constitution of special courts and the procedure to be followed by them as well as the matters arising out of trials are dealt with in chapter vi, entitled special court. section 12 empowers the state government by a notification to constitute special courts of criminal jurisdiction for such areas as may be specified in ..... permits only memoranda of evidence to be taken down in cases of very serious nature, which is against the spirit and the letter of the law as laid down in chapter xxi, hyderabad criminal p.c. and should, therefore, be deleted.shripatrao, j. observed:excepting summary trials such a provision for the recording of evidence seems to be .....

Raj Nair Vs. S.K. Laul and ors.

Court : Mumbai

Reported in : (2008)217CTR(Bom)409; [2008]299ITR389(Bom)

..... that such property shall on the date of such order vest in the central government. earlier the section contained the following words 'free from all encumbrances' by the finance act, 1993, with retrospective effect from november 17, 1992, the same was substituted by 'in terms of the agreement for transfer' referred in sub-section (1) of ..... an amount equal to the amount of the apparent consideration. the only discount that can be made from the amount of apparent consideration is as provided in the chapter itself. this issue had come up for consideration before a learned division bench of the gujarat high court in pradip ramanlal sheth v. union of india : [ ..... shrichand raheja : [1995]213itr33(bom) and observed as under (page 185):we are unable to agree. the high court appears to have overlooked the purpose of chapter xx-c and the definition of 'apparent consideration' thereunder. the purpose is to determine whether immovable property has been sought to be transferred at an undervaluation. to .....

The State Vs. Raghu Ram and anr.

Court : Kolkata

Reported in : AIR1964Cal445,1964CriLJ407

..... and mentions section 64 in its second paragraph. but the learned judge chunder, j., did not take into consideration section 53 which is the first section in chapter iii indian penal code dealing with 'punishments'. true effect of section 64 indian penal code and the question whether that section is governed by section 40 or ..... sub-divisional magistrate of asansol (sri a. k. chatterjee) he was empowered by distribution of work with effect from 14th september, 1962 to try motor vehicles act cases. mr. bagchi could not produce anything to show that this magistrate has been empowered under section 260 criminal procedure code to hold summary trials; nor that he was ..... to vitiate the trials and the orders of convictions and sentences were allowed to occur by violating clear provisions of criminal procedure code and also of m. v. act which i have discussed in detail above.26. it is also patent from the matters appearing on the record that all those illegalities and irregularities flowed from .....

Commissioner of Service Tax Vs. Japan Airlines International Co. Ltd.

Court : Delhi

..... .2012 was reviewed, according to the revenue, by the committee of chief commissioners, as mandated under the provisions of section 86(2) of the finance act, 1994 (in short the finance act). post, the review, a decision was taken to file an appeal before the tribunal.4. broadly, the grounds articulated by the revenue, in ..... receipt of the order (1a)(i). the board may, by notification in the official gazette, constitute such committees as may be necessary for the purposes of this chapter. (ii). every committee constituted under clause (i) shall consist of two chief commissioners of central excise or two commissioners of central excise, as the case may ..... the order of commissioner of central excise. as is abundantly clear, the provision for constitution of committee of commissioners appears to have been incorporated in the finance act to exclude the possibility of institution of frivolous and / or futile appeals. frivolous and / or futile appeals could be of various kinds including against those .....