Judgment Search Results Home > Cases Phrase: finance act 1978 section 36 amendment of act 1 of 1944 Sorted by: old Page 1 of about 60,622 results (0.613 seconds)

Orient Paper and Industries Ltd. Vs. Orissa State Electricity Board

Court : Orissa

Reported in : 67(1989)CLT601; 1989(42)ELT552(Ori)

..... 226 of the constitution of india, levy of duty on electricity under central excises & salt act, 1944 (hereinafter referred to as 'the act') as amended by section 36 of finance act 1978 is assailed by the petitioner, a company registered under the indian companies act, 1913.2. petitioner carries on the business of manufacture of paper and paper board, ..... there can be no doubt that electricity is an excisable goods liable to be taxed under the act.5. mr. mohanti submitted that electricity is not goods and accordingly by section 36 of the act 19 of 1978 inclusion of item he to the first schedule to the providing for levy of duty on electricity ..... regard to manufacture and production since parliament is well aware of the meaning of the phrase 'manufacture and production'. in the state financial corporation act 1951, while defining 'industrial concern' in section 2(c) parliament used the word 'manufacture' in respect of goods and 'generation' in respect of electricity. same is the phrase in .....

Hyderabad Allwyn Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1987)(31)ELT721Tri(Chennai)

..... office on 30.11.1973 i.e. after a period of 3 months as against the provisions of section 35 of the central excises and salt act, 1944 [as it stood before amendment by finance act (no. 2) of 1980]. the board dismissed the appeal on the ground that it had no powers to entertain an appeal received ..... after 3 months from the date of receipt of the order appealed against. the applicants preferred a revision application against the above order under section 36 of the central excises and salt act 1944, ibid, ..... an appeal to the central board of excise and customs on 30.11.1973. the central board of excise and customs in their order no. 128/78, dated 28.4.1978 (annexure b) observed that the applicants had received the order of the collector on 23.8.1973 whereas their appeal dated 28.11.1973 was received in the board's .....

Indian Aluminium Co. Etc. Etc. Vs. State of Kerala and Others

Court : Supreme Court of India

Reported in : 1996IIAD(SC)137; AIR1996SC1431; JT1996(2)SC85; 1996(1)SCALE780; (1996)7SCC637; [1996]2SCR23

..... judgment dated november 22,1994 of the kerala high court made in o.p. no. 5957 of 1987 and batch.3. by section 36 of finance act 1978, the central excise and salt act, 1944 [for short the 'excise act) was amended to impose central excise duty on electricity under item 11-e in the 1st schedule to the excise ..... act and fixed 2 paise per kilo watt of electricity unit. consequently, the kerala state electricity board (kseb) was liable to pay excise duty ..... does not alter the position.28. in citv. k. srinivasan : [1972]83itr346(sc) , the question arose whether the term 'income-tax' as defined in section 2 of the finance after act, 1964 would include surcharge and additional charge, wherever provided. this court had held that the word surcharge includes additional tax. the whole proceeds of any such charge .....

A. Manjula Bhashini and Ors. Vs. the Managing Director, A.P. Women's C ...

Court : Supreme Court of India

Reported in : 2009(5)ALT1(SC); JT2009(9)SC229; (2009)IVLLJ57SC; 2009(9)SCALE99; (2009)8SCC431; 2009(7)LC3037(SC):669458

..... . v. state of kerala : [1996]2scr23 , this court examined the validity of the kerala electricity surcharge (levy and collection) act, 1989 and upheld the same. it is borne out from the judgment that by section 36 of the finance act, 1978, the central excise and salt act, 1944 was amended for imposition of central excise duty on electricity under item 11-e in the first schedule ..... to the excise act and fixed 2 paisa per kilo watt electricity unit. to recoup the loss caused to the kerala .....

Indian Aluminum Company Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Delhi

Reported in : 1993(12)ELT349(Del)

..... paid by him under the relevant notification relating to auxiliary duty read with this notification.explanation.-in this clause, 'auxiliary duty' means the duty livable under section 36 of the finance act, 1976 (66 of 1976).'inbuilt guidance is available in the main notification which makes it clear that when the central government issued the main notification, it ..... loaded with post-manufacturing cost or profit arising from post-manufacturing operation. in atic industries ltd. v. h.h. dave, assistant collector of central excise and ors - : 1978(2)elt444(sc) their lordships of the supreme court held :'in the first place, as pointed out by mathew j. in voltas' case (supra), 'excise is a ..... before a division bench of this court in cm. petition no. 411 of 1977, modi rubber ltd. v. board of central excise & customs and ors. - : 1978(2)elt127(del) . the submission of mr. charanjit talwar learned counsel for the respondent is that if the petitioners do not pass on the benefit of the duty exemption .....

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1993)LC218Tri(Delhi)

..... excise duty and additional excise duty leviable under the additional duties of excise (textiles and textile articles) act, 1978, only the provisions of central excises & salt act, 1944 and rules made thereunder are applicable. the provisions of section 51 of finance act, 1982, being an independent provision, is not therefore, available for levy and collection of aed, ..... the above, we hold that in view of section 3(3) of the additional duties of excise (textiles and textile articles) act, 1978 and the relevant provision of the finance act, 1982, viz., section 50(4) of the finance act, 1982, all the provisions of the central excises and salt act, 1944 and the rules made thereunder are ..... covers the effect of incorporation of the provisions of an earlier act in a later one by reference as has been done in section 3(3) of the additional duties of excise (textiles and textile articles) act, 1978 and also in the relevant finance act. this being a later judgment, should be deemed to prevail .....

Stevenson Vs. Pemberton

Court : US Supreme Court

..... the plaintiff could be in no better case than c. himself. the cases cited for the defendant were 2 vers. 428. 2 thomas jones 222. 2 peere williams 326. bro. act. for case 113.271. finch 299.236.10 mod. 432. yelv. 164. 2 leon 30. 10 mod. 144. 2 co. 26. 1 stra. 165. * [ stevenson v. pemberton 1 u.s .....

Davey Vs. Turner

Court : US Supreme Court

..... aggrieved by the roads running through his improved ground. on argument, the court reversed the judgment for that reason, alledging that a review, though not taken notice of in the act of assembly, had always been granted, and was now become a matter of right. this cause came before the court for a determination on a special verdict which found, that .....

Boehm and Shitz Vs. Engle

Court : US Supreme Court

..... jury might take notice of, if they pleased, by lessening the damages. the court were unanimous and clear in their opinion, that the act of 32 h. 8 did extend to this province, and gave it in charge to the jury accordingly. * the verdict of the ..... (1767) for the plaintiffs it was answered, that in 2 peere williams 75, and many other cases, it was settled that all acts of parliament made before the settlement of the colony extend, unless local in their nature; that under this rule the statute of wills, ..... that though the statute of 32 h. 8 should be extended, yet this case was not within it; because, 1st the act was made on a presumption that there might have been regular conveyances and lost, but here it appears there was no conveyance at ..... been the opinion of the legislature of this province, that these statutes of limitations did not extend, by their having made an act to limit personal actions in the very words of the statute of james.* it was likewise contended on the part of the defendant .....

Respublica Vs. Chapman

Court : US Supreme Court

..... all the acts of assembly should be suspended; yet, in the close of the same section, obedience to those acts, to the common law, and to so much of the statute law of england, as have heretofore been in force in pennsylvania, ..... of george the third, ceased any longer to derive their virtue and validity from that source. but there is great inaccuracy in penning the act; for, though it would seem, by the former part of the second section, to be the sense of the legislature, that from the 11th of may 1776, to the 10th of february, 1777, the operation of ..... is, with some exceptions in point of style and form, expressly enjoined. we may, however, fairly infer from the general tenor of the act, that those who framed it, .....