Court : Guwahati
..... weight/tare weight/emblem or any embose affixed in the container and that will come within the brand name as per chapter 9, note 5 of the finance act, 1988-89. brand name simply means any identity mark.(iii) in interpreting the finance act, 1988-89 there is no relevancy to the earlier legislative history prior to 1998-99. in interpreting the statute, ..... leviable under subheading 0902.19 rs. 2 per kilogram0902.13- packed in bags for retail consumption, known as 'tea bags'0902.19- other tea wastenilfrom 1989-90 to 1994-95 the position was follows:09.02tea including tea waste green tea and black tea :0902.11packed in unit containers of content not exceeding 25 grams per kilogram and ordinarily ..... .(ii) the fiscal statute is to be interpreted in a manner which is different from other statutes.he relies on some decisions with regard to fiscal intention of legislature :(i) 1994 (74) e.l.t. 782 (s.c) = (1995) 1 scc 274 (kasinka trading and anr. v. union of india and anr.). that was a case with regard .....
Tag this Judgment!Court : Guwahati
..... as announced and made applicable by the sales tax department as before.'37. the state government issued a notification on 4.4.1994 in exercise of power under section 7 of the bihar finance act, under which the old industrial units like the respondents who had started production prior to 1.4.1993 but whose investment in ..... the appellant's units was withdrawn by issuance of impugned notification, where under the exemption of central excise was withdrawn by ministry of finance from goods falling under chapter 21.06 - pan masala and chapter 24 - tobacco and tobacco substitutes which includes cigarettes and chewing tobacco. however, within 17 days, another notification was issued on 17th ..... .2000. by notification dated 22.1.2001, the benefit of exemption was withdrawn on cigarettes. on 1.3.2001, pan masala containing tobacco was brought under chapter heading 24 of the central excise tariff. by notification no. 6/2001 dated 1.3.2001, the benefits of exemption of central excise was withdrawn on pan .....
Tag this Judgment!Court : Guwahati
..... by issuing notification no. 6/2001 to have retrospective effect to amend notification no. 32/1999 from its very inception viz. 8.7.1999. section 154 of the finance act, 2003 retrospectively amended notification no. 32/1999, withdrawing the benefit of exemption to pan masala containing tobacco.6.6.2003 : impugned order issued by the deputy commissioner ..... hardship to the person. section 35f reads as follows :'35f. deposit, pending appeal, or duty demanded or penalty levied. -where in any appeal under this chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of central excise authorities or any penalty ..... appeals. referring to the decision of the high court at calcutta in bongaigaon refinery and petrochem ltd. v. collr. of c.ex.(a) cat as reported in 1994 (69) elt 193 (cal), mr. sridharan submitted that the discretionary power towards stay/dispensation of pre-deposit must be exercised in favour of the assessee in .....
Tag this Judgment!Court : Guwahati
..... whether the petitioners are entitled to invoke the doctrine of promissory estoppel to claim a right to exemption from payment of additional duty of excise imposed by the finance act, 2003.learned counsel for the petitioners asserts that in the office memorandum dated 24.12.1997 laying down the government policy to provide incentives, there is a ..... the empowered authority by exercising powers conferred to that effect by the statute. no exemption notification in so far as additional duty of excise levied by the finance act of 2003 has been issued. learned counsel for the petitioners has sought to establish a legal right in the petitioners to claim benefit of exemption by ..... the subject matter of consideration in the present bunch of writ petitions. the petitioners are manufacturers of tea classifiable under chapter 9 heading 09.02 sub-heading 09.02.00 of the central excise tariff act, 1985. central excise on tea and tea waste falling under the heading and sub-headings noted above, on the date .....
Tag this Judgment!Court : Guwahati
..... can be put in jeopardy only by law which inheres fair procedures. in this context one can recall the famous words of chapter ii of bhagwad gita:sambhavitasya chakeertir marnad atirichyate.'50. in the state of u. p. v. shatrughan lal and anr. ..... clearly indicates that the bank's funds were being utilized for interplay of funds within the group concerns resulting in diversion of bank finance.similarly, the credit limits in the case of d.s. kothari private limited (guwahati branch) were renewed by the circle ..... extremely low at rs. 0.88 lakh, rs. 0.15 lakh and rs. 0.95 lakh during the period 1993-94, 1994-95 and 1995-96 respectively. necessary measures to induct long term resources in view of the adverse parameters were not taken and ..... taken under the aforementioned provision of the rules was either mala fide or prompted by extraneous considerations.24. as the acts detailed in the statement of imputations of misconduct forming the substratum of the charges taken in their face value prima facie .....
Tag this Judgment!Court : Guwahati
..... are, therefore, not concerned as to whether the cag committed any breach of privilege in forwarding the report to the finance minister. what, however, we are concerned with is as to whether the scheme, which the constitution envisages for dealing ..... income-tax authority.32. quoting extensively from erskine may's law, privileges, proceedings and usage of parliament) (18th edition--chapter v--page 64) mr. choudhury points out that according to may, 'parliamentary privilege is the sum of the peculiar ..... learned judges of this court in this case of oil and natural gas commission v. utpal kumar basu : (1994)4scc711 considered at length the question of territorial jurisdiction under article 226(2) of the constitution of india. some ..... issuance of warrant of authorisation for search and seizure, the authority/authorities concerned shall suffer from no limitation and must act upon such information. by consciously using the word 'information' and by not specifically restricting the source from which the .....
Tag this Judgment!Court : Guwahati
Reported in : (2005)196CTR(Gau)318,[2005]275ITR502(Gauhati)
..... are, therefore, not concerned as to whether the cag committed any breach of privilege in forwarding the report to the finance minister. what, however, we are concerned with is as to whether the scheme, which the constitution envisages for dealing ..... income-tax authority.32. quoting extensively from erskine may's law, privileges, proceedings and usage of parliament) (18th edition--chapter v--page 64) mr. choudhury points out that according to may, 'parliamentary privilege is the sum of the peculiar ..... learned judges of this court in this case of oil and natural gas commission v. utpal kumar basu : (1994)4scc711 considered at length the question of territorial jurisdiction under article 226(2) of the constitution of india. some ..... issuance of warrant of authorisation for search and seizure, the authority/authorities concerned shall suffer from no limitation and must act upon such information. by consciously using the word 'information' and by not specifically restricting the source from which the .....
Tag this Judgment!Court : Guwahati
..... are, therefore, not concerned as to whether the cag committed any breach of privilege in forwarding the report to the finance minister. what, however, we are concerned with is as to whether the scheme, which the constitution envisages for dealing ..... income-tax authority.42. quoting extensively from erskine may's law, privileges, proceedings and usage of parliament (18th edition-chapter v-page 64) mr. choudhury points out that according to may, 'parliamentary privilege is the sum of the peculiar ..... as to whether an order authorising search should have been issued. (lan eseda steels ltd. v. assistant commissioner : [1994]209itr901(ap) .131. in the case at hand, no material could be shown by the writ-appellants to show that ..... issuance of warrant of authorisation for search and seizure, the authority/ authorities concerned shall suffer from no limitation and must act upon such information. by consciously using the word 'information' and by not specifically restricting the source from which the .....
Tag this Judgment!Court : Guwahati
..... .4(i)(b) of the industrial policy, 1993, of the government of bihar and whether the notification issued by it on april 2, 1994 in exercise of power under section 7 of the bihar finance act, 1981, limiting the facility to those industrial units which had not availed any such benefit on the earlier incentive policy is invalid being contrary ..... by way of sales tax in any form or manner in respect of such sale. the new industrial unit is identified with the one as defined in the act. the chapter likewise deals with amendments to the other sales tax laws elucidated in section 2(4), which for obvious reasons are not being referred to for the present purpose ..... in respect of such raw materials as might be prescribed. section 10 confers power on the state government to make rules for carrying out the provisions of the act.26. chapter iii of the statute is devoted to the amendment of existing sales tax laws for providing sales/purchase tax concessions to raw materials and finished products. section 12 .....
Tag this Judgment!Court : Guwahati
..... filed challenging the legality and validity of various notifications issued by the government of assam, finance (taxation) department, in exercise of powers conferred under sub-section (4) of section 3 of the impugned act by way of addition to schedule to the act, certain goods as 'specified goods' including cigarette, churat, khaini, gudka, smoking mixture ..... be accepted as the word 'and' cannot be read as 'or', as in that case it will be against the legislative intent and the scheme of chapter xiii of the constitution. relying on the single bench judgment in karnataka high court in bharat earth movers ltd. v. state of karnataka reported in [2007 ..... oil corporation v. municipal corporation, jullundhar reported in : air1993sc844 (in short, 'municipal corporation, jullundhar'), in entry tax officer, bangalore v. chandanmal champalal & co. reported in : [1994]3scr545 , in mafatlal industries ltd. v. union of india reported in : 1997(89)elt247(sc) and in b.p.l. ltd. v. r. sudhakar reported in : ( .....
Tag this Judgment!