Court : Andhra Pradesh
Reported in : 1984(17)ELT97(AP)
..... 66-customs, dated the 15th march, 1979, the central government being satisfied that it is necessary in the public interest so to do hereby exempts polyvinyl chloride resins, falling within chapter 39 of the first schedule to the customs tariff act, 1975 (51 of 1975), when imported into india, from so much of the duty of customs leviable thereon which is specified in the said first schedule as is in excess of forty per cent ad valorem'. 2. ..... by his words or conduct made to the other a clear and unequivocal promise which is intended to create legal relations or effect a legal relationship to arise in the future, knowing or intending that it would be acted upon by the other party to whom the promise is made and it is in fact so acted upon by the other party, the promise would be binding on the party making it and he would not be entitled to go back upon it, it would be inequitable to allow him to do so having regard to the dealings ..... it reads : '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. ..... 66/79 dated 15th march, 1979 which is to the following effect :- '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. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1992(57)ELT593(AP)
..... 23 of the first schedule to the central excises and salt act, 1944 and manufactured in a mini-cement plant, from so much of the duty of excise leviable thereon under the said act at the rate specified in the said first schedule as is in excess of the amount calculated ..... it is further urged on behalf of the petitioners that since the petitioners believed the representations made by the government of india in the press-note dated 4-1-1979 that they would be granted exemptions to the extent of 50% in the payment of excise duty for a period of five years from the date of going into commercial production, the government of india should be ..... gujarat : [1966]1scr505 the supreme court has held that the rules framed under section 26(5) of bombay agricultural produce markets act (22 of 1939) does not prescribe that rules require validity only from the date on which they were placed before houses ..... in the same judgment the supreme court has cited with approval the passage in motilal 'p' sugar mills' case : [1979]118itr326(sc) which is in the following terms : 'there can be no promissory estoppel against the legislature in the exercise of its legislative functions nor can the government of public authority be debarred by promissory estoppel ..... was issued by the central government in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944 and in supersession of the notification of the government of india in the ministry of finance (department of revenue) no. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1991(34)ECC195; [1991]80STC217(AP)
..... door screens manufactured from sheet glass for fitting in motor vehicles must be treated as motor vehicle parts, and they fell under item 34a until the amendment of the said item by the finance act, 1979. ..... question is whether these straps made of plastic should be taxed as 'plastic articles' within the meaning of entry 113 of the first schedule (which reads 'plastic sheets and articles', and taxed at 9 paise in the rupee at the first point of sale in the state), or should they be taxed as 'general goods' under section 5(1) of the act there is no entry in any of the schedules to the act relating to straps/strips, whether made of plastic, nylon, cotton, or silk, nor is there any entry relating to ' ..... the assessment year 1979-80, holding that 'synthetic yarn' is exigible to tax at 3 per cent under entry 76 of the first schedule to the act, and that it is neither taxable as 'general goods' under section 5(1) nor as 'plastic articles' under entry 113 of the first schedule. ..... review of several decisions, the court observed : 'the result emerging from these decisions is that while construing the word 'coal' in entry 1 of part iii of schedule ii, the test that would be applied is what would be the meaning which persons dealing with coal and consumers purchasing it as fuel would give to that word. ..... inasmuch as the finance act, 1979 restricted item 34a to certain commodities specified therein, it was held, these goods which are not specified in that item, must fall under the residuary item, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1991(1)ALT542; 1991(33)ECC130; 1991(55)ELT158(AP)
..... first schedule to the said act, was not being levied under section 3 of the said act during the period commencing on the 25th november, 1978 and ending with the 22nd october, 1982, hereby directs that the whole of the duty of excise leviable under the said act, and the special duties of excise leviable under - (a) sub-section (1) of section 37 of the finance act, 1978 (19 of 1978); (b) sub-section (1) of section 32 of the finance act, 1979 (21 of 1979); (c) sub-section (1) of section 5 of the finance act ..... , 1980 (13 of 1980); (d) sub-section (1) of section 49 (1) of the finance act, 1981 (16 of 1981); and (e) sub-section (1) of section 50 of the ..... it is at that juncture that the petitioners filed the present writ petition, contending that in view of the notification dated 16-10-1984 issued under section 11c of the act, the recovery of duty is not permissible under law and that, therefore, the authorities have no jurisdiction to recover the same in view of the provisions of article ..... were classified under entry 15a (2) of the first schedule to the central excises and salt act, 1944 (hereinafter called 'the act'). .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1995]212ITR624(AP)
..... in answering the question whether the tribunal was right in law in holding that the entire dividend was to be excluded from the income assessed in rule 1(viii) of the first schedule, the learned judges answered the question in the negative holding that whatever has not been included, cannot be excluded and the amount of dividends which is included in the total income after ..... had they been called upon to interpret section 85a of the income-tax act, 1961, which was the subject-matter of consideration before the gujarat high court; but as they were concerned with rule 1(viii) of the first schedule to the companies (profits) surtax act and the language in that provision was different from section 85a of the income-tax act, 1961, therefore, they took the view that the total income computed ..... learned counsel next contends that the explanation to rule 1(viii) of the surtax act was added by the finance act of 1981, with effect from april 1, 1981, and, therefore, it must be understood that the law before the insertion of the explanation must have ..... years 1978-79 and 1979-80, the assessee sought deduction of the gross amount of dividends received by it from other companies in computing chargeable profits under the companies (profits) surtax act, 1964 (for short, 'the surtax act'). ..... cit : [1979]118itr243(sc) and distributors ..... cit : [1979]118itr243(sc) was itself reversed by the supreme court subsequently in distributors ..... cit : [1979]118itr243(sc) , the amount of gross dividend should be .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1996)136CTR(AP)98; [1996]220ITR654(AP)
..... the ito after taking into consideration sub-paragraph ii of the first schedule to the finance act, 1981, found the total income of the huf exceeded the minimum taxable limits and hence subjected the assessee-huf to a high rate of income-tax. ..... it is also relevant to extract sub-paragraph ii of the first schedule to the finance act, 1981, which reads as follows : 'in the case of every huf which at any time during the previous year has at least one member whose total income of the previous year relevant to the assessment year commencing on the first day of april, 1981, exceeds....' 7. ..... is contended that the tribunal ought to have held that the karta's wife was not having independent income exceeding the non-taxable limits and, therefore, sub-paragraph ii of the first schedule to the finance act, 1981, cannot be made applicable. ..... 256(1) of the it act, 1961 : 'whether, on the facts and in the circumstances of the case, the tribunal is correct in law in holding that the higher rates of income-tax specified by sub-paragraph ii of paragraph i of the first schedule to the finance act are applicable to an huf where none of the members has any independent taxable income ?' ..... support the contention, our attention was also drawn to the budget speech of the hon'ble finance minister for 1973-74, while introducing the higher rate of tax to specified huf. ..... it is sought to be contended that in view of the ambiguity in the provision, support can be had from the speech of the hon'ble finance minister. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1985(4)ECC289; 1984(17)ELT300(AP)
..... the first is, that poster paper is totally exempted from levy of excise duty from 16-3-1976 to 18-6-1980 by virtue of the amendment of tariff item 17 by finance act 2 of 1976, and secondly, that poster paper has become dutiable under tariff item no. ..... of india (1) supra where the learned judges dealing with the ambit and scope of item 68 observed as follows : 'the expression 'not elsewhere specified' referred to in item 68 means the total omission of failure to specify goods in the schedule to the central excise act either for the purpose of taxability or for the purpose of exemption from liability to duty. ..... 68, as poster paper is a kind of paper for which the main tariff in the first schedule is item 17 and he accordingly held that poster paper has been correctly classified under tariff item 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. ..... - for the purposes of this item, goods which are referred to in any preceding item in this schedule for the purpose of excluding such goods from the description of goods in that item (whether such exclusion is by means of an explanation to such item or by words of exclusion in the description itself or in any other manner) shall be deemed to be goods .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1976]38STC292(AP)
..... the learned judge was construing the meaning of entry i-b in the finance act, 1969, while construing the language of that entry, the learned judge opined that levy of excise duty on milk powder manufactured and stored in kraft paper bags for purposes of regeneration into fluid milk ..... therefore, entry 43, which is now entry 44, in the first schedule to the andhra pradesh general sales tax act, is not violative of, or repugnant to, article 14 of the ..... was clearly a case which was limited to the scope of entry i-b in the finance act, 1969, and cannot have any relevance to the understanding of the present entry.13. ..... is entry 43 (which is now entry 44) in the first schedule to the andhra pradesh general sales tax act, 1957, providing for a single point sales tax under section 5(2)(a) on milk foods, powder and baby milk foods, but excluding fresh milk, discriminatory and, therefore, violative of article 14 of ..... it is to be noted that the andhra pradesh general sales tax act does not define the words 'milk', 'fresh milk' or 'milk ..... is sought to be imposed on his sales of milk powder by virtue of the then entry 43 in schedule i at a single point. ..... the courts will not strike down an act as denying the equal protection of the laws merely because other objects could have been, but are not, taxed by the ..... the first and the foremost feature that should be taken note of is that the legislature itself has made a distinction between fresh milk on the one side and milk foods, powder and baby milk foods .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1987(32)ELT350(AP)
..... after the amendment the authorities have to deduct only the effective duty, which means the duty prescribed by the first schedule to the act, read along with the exemption notifications, if any. 6. ..... on such goods equal, to any duty of excise already paid on the raw material or component parts used in the production or manufacture of such goods) from the duty of excise computed with reference to the rate specified in such act in respect of such goods as reduced so as to give full and complete effect to such exemption; and (ii) in any other case, the duty of excise computed with reference to the rate specified in such ..... learned counsel for the assessee fairly conceded that because of the above explanation inserted by the finance act of 1982 with retrospective effect from 1-10-1975 the assessee's contention is no longer tenable'. ..... by the time the writ appeal came up for hearing before the bench, the parliament amended section 4 by finance act, 1982 (act no. ..... on any excisable goods shall be the sum total of: (a) the effective duty of excise payable on such goods under this act; and (b) the aggregate of the effective duties of excise payable under the central acts, if any, providing for the levy of duties of excise on such goods; and the effective duty of excise on such goods under each act referred to in clause (a) or (i) in a case where a notification or order providing for any exemption (not being an exemption for giving .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1983(12)ELT457(AP); [1982]136ITR120(AP)
..... 24 : 'the additional surcharge leviable under clause (c) of paragraph a of part i of the first schedule to the finance act, 1963 read with section 2(1)(a)(ii) of that act is a distinct charge, not dependent for its leviability on the assessee's liability to pay income-tax ..... a writ of certiorari to quash the aforesaid orders of the respondents and for the issue of a consequential direction to them to issue to the petitioner cash credit certificates treating each item specified in item 17 of schedule i separately and excluding the shortfall under item 17 thereof and also, further, to take into account the additional excise duty levied under the finance act for the purpose of calculating the amount due towards tax credit under s. ..... a reading in combination the definition of excisable goods under section 2(d) of the excises act and 'goods' as defined under paragraph 2(h) of the scheme and 'paper' as categorised under item 17 of the first schedule to the excise act, particularly setting out different rates of duty against each variety of paper as described under items 17(2), (3) and (4), leads us to conclude that the quantum of the goods cleared by the manufacturer is in respect of each ..... basic fact yet remains, and that is, under item 17 of the first schedule to the excises act, for different qualities of paper different rates of excise duties have been ..... ' falling under item 17 of the first schedule to the central excises and salt act, 1944, and the corresponding rate of tax credit is .....
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