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Modi Rubber Ltd. Vs. Union of India and Others

Court : Delhi

Reported in : 1984(2)ECC30; 1983(12)ELT24(Del)

..... central government by notifications in the official gazette to exempt excisable goods from 'duty' and this, according to the learned solicitor general appearing for the respondents, is the duty that is payable under section 3 of the act and not the additional duty of excise or the special duty of excise or the auxiliary duty of excise livable under any other legislative enactment or the finance act ..... notifications grant exemption from so much of the special/additional/auxiliary duty livable thereon under stated sub-section of stated section of the finance act or special act as is in excess of the specified percentage of the duty of excise chargeable under that statutory ..... 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 ..... finance minister proposed to exempt coal, electricity and goods which were assessed under item 68 of the tariff ..... assistant collector of central excise and customs, surat and others ..... finance minister made on february 28, 1978 it was expressed that in view of the paramount need for mobilising resources for development without creating fresh distortions in the tax structure, the finance minister proposed to levy a special duty at the rate of 1/20th of the basic excise duties presently collected on each item in the central excise tariff .....

Larsen and Toubro Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

..... . to conclude, the provisions of section 25-a of the bihar finance act to the extent they relate to transfer of property in goods taking place in course of inter-state trade or commerce or a sale outside the state or in the course of import within the ambit of sections 3, 4 and 5 of the central sales tax act, or the 'declared goods' within the meaning of sections 14 and 15 of the said act, must be held to be ultra vires entry 54 of the state list read with entry 92a of the union list and article 286 of ..... ., section 12 of the bihar finance act contained enough guidelines for making deductions of tax on the contractors' bills, section 25-a was ultra vires section 15 of the central sales tax act inasmuch as it seeks to realise tax even in respect of declared goods and nothing has been provided in section 25-a to enable the person making payment to a works contract not to make any deduction of sales tax from bills and invoices on the ground that payment of tax has already been made at the first point ..... . there was thus conflict between the two sections of the bihar finance act and the central sales tax act. s.b ..... . while the result of the adjudication in a regular assessment proceeding can be challenged by way of appeal/revision or reference, as provided under the finance act, summary adjudication made under section 25-a may be made final (subject, of course, to the writ jurisdiction of the high court under articles 226/227 of the constitution).41 .....

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1993)LC218Tri(Delhi)

..... therefore, she has argued, the central excise duty referred to in rules 9 and 49 and section 51 of the finance act, 1982 covers basic excise duty, special excise duty and the additional excise duty.referring to sub-section (3) of section 3 of the additional duties of excise (textiles and textile articles) act, 1978, she has argued that this sub-section incorporates the central excises and salt act and central excise rules, 1944 in this additional duties of excise act, 1978. ..... the honourable supreme court held that the time-limit prescribed under the customs and central excise statutes was mandatory and that the time-limit prescribed in the limitation act was not applicable in the case of refund under the customs act and the central excises and salt act and the rules made thereunder. ..... in support of her argument, she has relied on tribunal's decision reported in (i) 1989 (23) ecr page 385 - paras 33,127,129 and 130 (ii) 1987 (28) elt 126 (tribunal), 1987 (11) ecr 632 (tribunal) (iii) 1987 (11) ecr 228 (madras) and (iv) 1987 (32) elt 234 (sc), headnote 2.9. ..... section 3 of the central excises and salt act provides for levy and collection of duties of excise on all excisable goods other than salt, which are produced or manufactured in india at the rates set forth in the schedule to the central excises and salt act, 1944 (at present schedule to the central excise tariff act, 1985). .....

The Commissioner of Central Excise Vs. M/S Federal Mogul Tpr India Lim ...

Court : Karnataka

..... the said notification reads as under: in exercise of the powers conferred by sub- section (1) of section 93 of the finance act, 1994 (32 of 1994) (hereinafter referred to as the finance act), the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service of production of goods on behalf of the client referred in sub-clause (v) of clause (19) of section 65 of the said finance act, from the whole of service tax leviable thereon under section 66 of the said finance act:10. ..... , delivered the following: for judgment these appeals are filed by the department challenging the common order passed by the cestat, south zonal bench at bangalore, dated 12.01.2012, wherein the tribunal has held that the notification no.8/2005-st dated 01.03.2005 is a conditional notification and the demand raised against the assessee has been set aside.2. ..... raw materials or semi-finished goods supplied by the client and goods so produced are returned back to the said client for use in or in relation to manufacture of any other goods falling under the first schedule to the central excise tariff act, 1985 (5 of 1986), as amended by the central excise tariff (amendment) act, 2004 (5 of 2005), on which appropriate duty of excise is payable. ..... , falling under chapter 84 of central excise tariff, 1985. .....

State of West Bengal and ors. Vs. Madanlal Shroff and ors.

Court : Kolkata

Reported in : 1989(20)ECC105

..... 21 of the first schedule to the central excises and salt act, 1944 then the same being goods of special importance within the meaning of section 14, clause (x) of the central sales tax act tax payable under the bengal finance (sales tax) act in respect of sale or purchase thereof cannot exceed the maximum rate specified by section 15(a) of the central sales tax act, 1956. ..... we may also point out that in case a particular dealer of carpets claims that any particular item sold by him was covered by section 14(x) of the central sales tax act, then the commercial tax officer would be required to consider whether the said particular item was in fact manufactured wholly of wool or it contained 40 per cent or more by weight of wool. ..... in other words, the mandate ought to be issued upon the state not to levy sales tax upon sales and purchases of woollen carpets at the rates specified in section 5(1)(d) of the bengal finance (sales tax) act which was in excess of the maximum rate laid down by section 15(a) of the central sales tax act.6. ..... in other words, tax under the bengal finance (sales tax) act upon taxable turnover representing sales of woollen carpets shall be at a rate not exceeding the maximum laid down in section 15(a) of the central sales tax act.4. ..... ) and the public relations officer, central excise, calcutta, inter alia, expressing the opinion that tufted carpets and pile carpets were governed by the definition of 'woollen fabrics' as given in tariff item no. .....

R.N. Omprakash Anand and anr. Vs. State of Assam and ors.

Court : Guwahati

..... 5,000 deposited by the petitioner on april 7, 1993 and april 27, 1993 were additional adjustable security under the assam finance (sales tax)/ central sales tax act, as were applicable under the relevant time and the petitioner was entitled to adjust the above amount against the sales tax paid by him for ..... has failed to examine the plea that the security deposit made by the petitioner was under the assam finance (sales tax)/central sales tax act and the assam finance (sales tax) act has ceased to exist.7. ..... the petitioner is that vide, annexure-i, dated january 28, 1993, the superintendent of taxes directed the petitioner to make a payment of security money under section 7(1) of the assam finance (sales tax) act, 1956 to the tune of rs. ..... we find that the revisional authority dismissed the revision on the following plea :'on examination i found that as per provisions of section 15 of assam general sales tax act security already furnished by an assessee couldn't be adjusted by the assessee himself against his liability of tax. ..... copies of challans, annexure 3 which show the deposit of the security and in both the challans it is clearly stated that the payment has been made on account of adjustable security under the assam finance (sales tax) act/central sales tax act. ..... submitted that the revisional authority has not applied his mind in the facts of the case as the petitioner never asked for adjustment of security made by him under the assam finance (sales tax) act after the a.g.s.t. .....

A.B. Abdulkadir and ors. Vs. the State of Kerala and anr.

Court : Supreme Court of India

Reported in : AIR1962SC922; [1962]Supp2SCR741

..... unfortunately, though the judgment of the high court mentions the contention of the appellants that on the extension of the central act with effect from april 1, 1950, by the finance act, 1950, the cochin act as well as the similar travancore act ceased to be operative from that date, there is no discussion in the judgment with regard to this contention, and the high court did not consider whether in view of s. ..... section 13(2) of the finance act, further provided that 'if immediately before the 1st day of april, 1950, there is in force in any state other than jammu and kashmir a law corresponding to, but other then, an act referred to in sub-s. (1) or (2) of s. ..... appellants in civil appeals 126 to 128 of 1961 were residents of and carried on business in tobacco within territory of the former state of travancore. ..... section 4 of the act imposed, except as permitted by the act or by any other enactment relating to tobacco, for the time being in force by the rules published under the act or any other such enactment prohibitions against cultivation, manufacture, possessions, transport, importation, exportation or sale of tobacco. ..... section 5 of the act gave power to the diwan to make rules from time to time consistent with the act to permit absolutely or subject to any conditions, and also to regulate the possession for sale, transport, import or export, sale and cultivation of tobacco as well as the form of duty leviable on the sale of tobacco by retail. .....

Silk and Textiles Mercantile Traders Assn. Vs. Govt. of Nct of Delhi a ...

Court : Delhi

Reported in : 139(2007)DLT393; 2007(207)ELT482(Del); (2007)6VST444(Delhi)

..... accordingly in the finance act, 1968 the following change was proposed:provision relation to central sales tax all items on which additional duties of excise are being levied in lieu of sales tax have been included in section 14 of the central sales act, which read with section 14 imposes a restriction on the levy of local sales tax. ..... (d)acknowledging this anomaly, the finance act, 1968 removed 'silk fabrics' from the purview of section 14 cst act with effect from 11.5.1968. ..... 'silk fabrics' was introduced into section 14 as entry (xi) by the finance act 1961. ..... as basic as well as additional excise duties have been totally exempted on mill-made fabrics with effect from 1.3.1965, it has been decided to delete item (xi) from section 14 of the central sales tax act, thereby lifting the restrictions imposed on the states to levy sales tax under their local laws on silk fabrics. ..... effect:the fact that 'cotton fabrics' though listed as item 12 in the schedule to the 1944 act was not brought into the list in section 14 till 1.10.1958 or that 'silk fabrics' was dropped from the list in section 14 with effect from 11.6.1968 though it continues in the schedule to the 1944 act does not alter the position that these three acts are inter-connected and that certain goods taken out from the schedule to the ..... 7 of 1986 further changes were made to the first schedule to bring it in line with the central excise tariff act 1985. .....

B.K. Paper Mills Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Reported in : 1984(3)ECC292; 1984(18)ELT701(Bom)

..... the amendment which was required to be considered by the delhi high court also contained in the amendment act a saving clause with a sub-section identical with sub-section 2(d) in the saving clause to section 47 of the finance act, 1982. ..... 239 (del) a division bench of the delhi high court, considered another amendment made in the central excises and salt act, 1944 by the same act, namely, the finance act of 1982. ..... under the saving clause to section 47 of the finance act of 1982, (as a result of which section 4(4)(d)(ii) was amended with retrospective effect from 1-10-1975) it is inter alia provided as follows :'section 47(2)(a) ... ... ... ...(b) ... ... ... ...(c) ... ... ... ... ..... tonnes of paper, the paper manufactured by the petitioners is liable to excise duty under tariff item 17 of the first schedule to the central excises and salt act, 1944 at the rate specified therein.2. ..... ( 7), the allahabad high court observed that if some one has collected anything from the customer which is not authorised by the taxing law, that is a matter between him and the purchaser and the government cannot recover it unless the money so collected is due as a tax. ..... 128 of 1977. ..... 128 of 1977 certain types of papers was exempted from so much of the duty of excise leviable thereon as specified in the table set out in the notification on condition that the paper mill did not have a plant attached to it ..... 128 of 1977 dated 18th june, 1977 the earlier notification of 1973 was superseded. .....

Vazir Sultan Tobacco Company Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(21)ELT757TriDel

..... as pointed out by shri ansari (vide para 18 above), it has been held that, although the additional duty of customs levied under section 3 of the customs tariff act (commonly referred to as "countervailing duty") is equated to the excise duty on the like indigenous goods, that does not make it an excise duty. ..... the sed on which the dispute is based was no doubt an excise duty, but it was imposed through section 37 of the finance act, 1978, and derived its authority from that act and not from the central excises and salt act, although the relevant provisions of the latter act and the rules thereunder were made applicable by reference. ..... the relevant provisions of the central excises and salt act and the rules thereunder had been made applicable, by reference, to the levy of sed under section 37 of the finance act, but that would not mean that the levy under the finance act became a levy under the central excises and salt act.20. ..... (we have already referred to sub-section (3) of section 37 of the finance act, 1978, which made the provisions of the central excises and salt act and the rules thereunder applicable to the sed). ..... it may be tempting to say that sub-section (4) of section 37 of the finance act imports all the mechanisms of the central excise act into the levy and collection of special duty since this sub-section says that the provisions "of the central excise act and the rules made thereunder ... .....