Court : Allahabad
Reported in : 1982(10)ELT309(All)
..... alcoholic liquors for human consumption;(b) opium, indian|hemp and other narcotic drugs and narcotics and(c) dutiable goods as defined in section 2(c) of the medicinal and toilet preparations (excise duties) act, 1955.explanation : in this term, the 'factory' has the meaning assigned to it in section 2(m) of the factories act, 1948'.by the finance act, 1979 the exclusions remained as before but the description of the tariff item was modified so as to read : 'all other goods not elsewhere specified. ..... the following submissions were made before us on behalf of the petitioners by sri jagadish swarup, their learned counsel: that mixed ground masalas are not excisable goods because they are not specified in the first schedule to the act, secondly that no manufacturing activity is involved in producing these goods; and lastly that these ground masalas are food and hence are exempt from the levy of excise duty under notification no. ..... (2) the central government may, by notification in the official gazette, fix, for the purpose of levying the said duties tariff values of any articles enumerated, either specifically or under general headings, in the first schedule as chargeable with duty ad valorem and may alter any tariff values for the time being in force. ..... 'prescribed' as defined in section 3(1) means 'prescribed by the rules under this act' 'excisable goods' as defined in section 2(d) means 'goods specified in the first schedule as being subject to a duty of excise and includes salt'. .....
Tag this Judgment!Court : Allahabad
Reported in : 1991(33)ECC294; 1991LC36(Allahabad); 1992(58)ELT438(All)
..... 11d of the schedule first of the act, but excise duty will be payable under item no. ..... 11d was omitted by finance act, 1982 and a new item 11 was added by the same act in respect of coal (excluding lignite) and coke (all sorts), including calcined petroleum coke, asphalt, bitumen and tar at different rates in that item. ..... this writ petition has been filed under article 226 of the constitution of india praying for quashing the orders dated 28th april, 1980 and 30th june, 1979, passed by the appellate collector, central excise, new delhi and assistant collector of central excise, ghaziabad respectively. ..... this writ petition is accordingly allowed and the orders dated 30-6-1979 and 28-4-1989 passed by the assistant collector, central excise, ghaziabad and the appellate collector, central excise, new delhi respectively are quashed. ..... appellate collector, central excise, was also wrong in dismissing the appeal filed by the petitioners against the order dated 30-6-1979 by the assistant collector, central excise, ghaziabad. ..... subsequently, by notification dated 18th july, 1979 all the goods falling under item no. ..... according to the report dated 26-6-1979 by the central fuel research institute (annexure 8) a 'formed coal' briquettes before carbonization and 'formed coke' after carbonisation marketed by m/s. ..... subsequently on 18-7-1979 notification no. ..... it has also been prayed that the respondents be directed to refund the excise duty as and when realised by them in future after 21st june, 1979.2. .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)198CTR(All)378
..... company' as contained in the first schedule of the finance act, 1966 was involved. ..... finance act, 1966, inter alia, reads as follows:'for the purposes of this section and the first schedule. ..... 35b was amended by insertion of section 35b(1a) by the finance act, 1978 with effect from 1-4-1978 and was omitted with effect ..... the income tax appellate tribunal, delhi, at the instance of the assessee has referred the following question of law under section 256(1) of the income tax act, 1961 (hereinafter referred to as 'the act') for opinion to this court:'whether on the facts and in the circumstances of the case, the appellate tribunal was justified in law in holding that it was obligatory for the assessee to have ..... who does not own any plant and machinery up to the prescribed limit would not be entitled to claim weighted deduction under section 35b of the act, in view of clause (1a) of section 35b, as it stood by the finance act, 1978.10. ..... the assessee invited the attention of this court towards the balance sheet and the schedule of fixed assets of the assessee for the relevant assessment year. ..... this court held with reference to the section 5(1)(xxxii) of the wealth tax act that an undertaking in order to satisfy the test of 'industrial undertaking' must be (i) engaged in the business of generation or distribution of electricity or any other form of power or (ii) in the constructions of ships or (iii) in the manufacture of process of goods ..... the assessment year 1979-80 is involved ..... [1979]119itr145( .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)198CTR(All)378; [2005]279ITR581(All)
..... of 'industrial company' as contained in the first schedule to the finance act, 1966, was involved. ..... the finance act, 1966, inter alia, reads as follows :'for the purposes of this section and the first schedule. ..... 35b was amended by insertion of section 35b(1a) by the finance act, 1978, w.e.f 1st of april, 1978, and was omitted ..... processor who does not own any plant and machinery upto the prescribed limit would not be entitled to claim weighted deduction under section 35b of the act, in view of clause (1a) of section 35b, as it stood by the finance act, 1978.9. ..... the tribunal, delhi, at the instance of the assessee has referred the following question of law under section 256(1) of the it act, 1961 (hereinafter referred to as 'the act'), for opinion to this court:'whether, on the facts and in the circumstances of the case, the tribunal was justified in law in holding that it was obligatory for the assessee to have machinery and plant ..... for the assessee invited the attention of this court towards the balance sheet and the schedule of fixed assets of the assessee for the relevant assessment year. ..... this court held with reference to the section 5(1)(xxxii) of the wt act that an undertaking in order to satisfy the test of 'industrial undertaking' must be (i) engaged in the business of generation or distribution of electricity or any other form of power or (ii) in the constructions of ships or (iii) in the manufacture of process of goods or ..... cit : [1979]119itr145(cal ..... 1979-80 is involved in the .....
Tag this Judgment!Court : Allahabad
Reported in : [1964]51ITR92(All)
..... this is a writ petition under article 226 of the constitution directed against the orders dated the 17th july, 1962, under section 35 of the income-tax act, 1922 (hereinafter referred to as the act), withdrawing the super-tax rebate under clause i (c) to the second proviso to paragraph d of part ii of the first schedule of the finance act of 1958.the material facts leading up this petition are these : the petitioner is a company duly registered with effect from the 31st december, 1953. ..... . commissioner of income-tax, where it was pointed out that the provisions of the first schedule, part ii, paragraph d of the finance act of 1956, which is in pari materia with the relevant finance acts of 1958-59, was not at all analogous to the provisions of the finance act of 1951 which their lordships of the supreme court were called upon to consider in commissioner of income-tax v ..... commissioner of income-tax and the decision of the supreme court condensed in taxation of august, 1960, (since reported in 40 itr 189), that the provisions of the finance act of 1958-59 in regard to the reduction of super-tax rebate was on par with the provision of clause (ii) of the proviso to paragraph b of part i of the first schedule to the indian finance act of 1951 whereby an additional income-tax was charged in respect of dividends distributed in excess of rs. ..... . in the present petition the vires of the provisions of schedule i, part ii, paragraph d of the finance acts of 1958-59 have not even been challenged .....
Tag this Judgment!Court : Allahabad
Reported in : [1972]83ITR895(All)
..... we are, therefore, of opinion that the additional surcharge calculated in the manner provided in the first schedule to the finance act of 1963 is nothing but an amount which goes to constitute the entire income-tax which is payable by an assessee. ..... he further invited the attention of the court to the heading ' surcharge on income-tax ', as contained in the first schedule to the finance act of 1963, under which the additional surcharge was being computed. ..... section 2 of the finance act of 1963, which is the relevant finance act for our purposes, provides for the charge of income-tax at the rates specified in part 1 of the first schedule. ..... it will thus be seen that the only effect of making a provision like that of section 81 of the act is that the income-tax authorities will have to compute the income-tax in respect of the total income of the petitioner (including surcharge and the additional surcharge calculated in the manner provided in the finance act of 1963) and from that an amount equal to the income-tax calculated at the average rate of income-tax on the amount of which no income-tax ..... learned counsel appearing for the revenue, however, urged that a perusal of the various provisions of the finance act shows that the legislature treated the imposition of ' additional surcharge ' as a levy distinct and separate from ' income-tax '. .....
Tag this Judgment!Court : Allahabad
Reported in : 1985(19)ELT68(All)
..... 15a of the first schedule of the central excises and salt act, 1944, from payment of excise duty in a case where such articles were produced out of plastic on which the duty of excise or the additional duty under section 2a of the indian tariff act, 1934, as the case may be, had already been paid ..... prior to the enforcement of the finance act of the year 1975, the position was that whereas excise duty was payable on the manufacture of articles made of plastics all sorts under tariff item no ..... on coming into force of the finance act of 1975 inserting item no. ..... thus prior to coming into force of the finance act of the year 1975, there was no provision for charging excise duty on the manufacture of brass and aluminium torches which admittedly were not made out of plastic ..... 68 in the first schedule of the central excises and salt act providing for payment of duty on manufacture of articles not otherwise provided for, there ensued a controversy between the petitioner and the central excise department on the question as to whether the plastic torches manufactured by the ..... 13/66 of 1978 dated 26th december, 1978 passed by the government of india under section 36 of the central excises and salt act, 1944 rejecting the revision application of the petitioner filed against the order of the appellate collector, central excise, new delhi, dated 30th january, 1976 in appeal no. 69-c.e ..... 767 of 1953 decided on 19th july, 1979 since reported in 1980 cencus 422d). ..... state of haryana (1979 (2) u.p.t.c. .....
Tag this Judgment!Court : Allahabad
Reported in : (1982)29CTR(All)301; [1983]142ITR185(All)
..... ' questions for the year 1968-69 : '(1) whether the tribunal was right in holding that the asses-see was not entitled to the concessional rate of income-tax as provided in clause 1 (a)( 1 )(ii) of the proviso to paragraph f of part i of the first schedule to the finance act, 1968 (2) whether the income-tax appellate tribunal was light in holding that the assessee is not a company as is mentioned in section 108(b) on the ground that the orient carpet . ..... , london, of which the assessee is a subsidiary, was not a company in which the public are substantially interested within the meaning of section 2(18) of the income-tax act, 1961, and, consequently, not entitled to the concessional rate of income-tax as provided in clause 1(a)(1)(ii) of the proviso to paragraph f of part i of the first schedule to the finance act, 1968 (3) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was right in holding that the amounts paid to mr. ..... , london, of which the assessee is a subsidiary, was not a company in which the public are substantially interested within the meaning of section 2(18) of the income-tax act, 1961, and consequently not entitled to the concessional rate of income-tax as provided in clause 1(a)(1)(ii) of the proviso to paragraph f, part i of the first schedule to the finance act of 1966 (3) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was right in holding that the amounts paid to mrs. .....
Tag this Judgment!Court : Allahabad
Reported in : [1961]42ITR185(All)
..... the contention of the assessee that it was not liable to pay additional income-tax on the so called excess dividends was not accepted by the tribunal and hence this reference.we are concerned with the finance act, 1951 and paragraph b of the first schedule reads :'b in the case of every company -ratesurchargeon the whole of total incomefor annas in the rupeeone twentieth of the rate specified in the perceding clumn:provided that in the case of a company which in respect of its ..... the income-tax officer treated this amount as excess dividend and levied additional income-tax purporting to act under paragraph b of part 1 of the first schedule to the indian finance act, 1951.for the assessment year 1952-53 (the previous year being the calendar year 1951), the assessee company was found to have made a profit of rs. ..... their lordships pointed out that where there were no profits of any preceding year or years the fiction introduced in paragraph b part 1 of the first schedule to the finance act wholly fails and the method of calculation equally so. ..... 'it is not necessary to quote paragraph b of the first schedule to the finance act 1952, because it is in similar terms.it is contended that inasmuch as there was no total income made in the assessment year 1951-52 but there was a total loss or rs. .....
Tag this Judgment!Court : Allahabad
Reported in : [1976]104ITR708(All)
..... the question referred turns on the interpretation to be given to section 2(5)(a)(iii) of the finance act which may, for the sake of convenience, be extracted:section 2 (5)(a)(iii): 'where an assessee of the type referred to in sub-clause (i) engaged in the manufacture of any articles in an industry specified in the said first schedule has, during the previous year, sold such articles to any other person in india who himself has exported them out of india and evidence is produced before the income ..... tribunal, allahabad bench, allahabad, has referred the following question for our answer :'whether, on the facts and in the circumstances of the case, the assessee-company was entitled to rebate under section 2(5)(a)(i) of the finance act, 1965, in respect of its indirect exports, made through third parties and on incentives on such exports for the assessment year 1965-66, in addition to the rebate allowed on such exports under section 2(5)(a)(iii) of the ..... now, in order to attract section 2(5)(a)(iii) of the act, all that is required is that the assessee should be engaged in manufacture of any articles in an industry specified in the first schedule and should have sold such articles to any other person in india who himself has exported them out of ..... was claimed both in respect of the direct and indirect exports on the strength of section 2(5)(a)(iii) of the finance act, 1965. ..... who channel their export through a third party, recourse cannot be had to section 2(5)(a)(i) of the act. .....
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