Court : Allahabad
Reported in : 1983(12)ELT285(All)
..... sudhir chandra appearing for the delhi cloth and general mills company limited contended that since molasses in question was produced at the time when it was exempt from excise duty and the finance act of 1980, under which molasses was introduced as a specific item in the schedule, did not give retrospective operation, this stock could not be subjected to excise duty. ..... when the finance act, 1980 brought molasses under a specific item ..... 15cc in the first schedule to the central excises and salt act and imposed an excise duty at the rate of ..... 15cc was introduced in the schedule to the central excises and salt act was exempt from excise duty under the notification dated 30th april, ..... of the first schedule to the central excises and salt act in certain circumstances. ..... by the aforesaid notification the central government exempted goods falling under item ..... was introduced in the first schedule to the central excises and salt act. ..... of the schedule to the central excises and salt act. ..... on 1st march, 1975 the central government for the first time imposed excise duty on the manufacture and production of molasses under item ..... 19th june, 1980 the central government issued notification no. ..... 30th april, 1975, however, the central government issued notification no. ..... rule 9 of the central excise rules provides that no excisable goods shall be removed from any place where they are produced, cured or manufactured or any premises appurtenant thereto, which may be specified by the collector in this behalf, whether .....
Tag this Judgment!Court : Allahabad
Reported in : 1980(6)ELT263(All)
..... 'manufacturer' under section 2 (f) of the act, as it stood before amendment made by finance act no. ..... as already noted above, the central excise has taken a stand that since the manufacturing and marking of the brand names on the bulbs and fluorescent tubes of the petitioner's trade name, attracts the provisions of section 2 (f) of the act, the petitioner would be deemed to be .engaged in the manufacture ..... , reference may also be made to rule 174 of the rules fra med under the act in accordance with which the case of the central excise, is that the petitioner was required to obtain a licence. ..... great emphasis, was, however, laid by shri chand kishor on behalf of the central excise on the fact that since the manufacturing and making of the trade names on the bulbs and tubes are those of the petitioner, and that the name of the ..... 236 of 1976 was issued by the collector central excise, kanpur, to the superintendent, central excise, calling upon him to insist on obtaining of manufacturing licence by persons who had no factories of their own and who got excisable goods manufactured in the duly licenced factories according to their own ..... petition under article 226 of the constitution for a writ of mandamus seeking a prayer for quashing the notices dated december 10, 1975, and june 7, 1976, sent by the superintendent, central excise shikohabad, district mainpuri calling upon the petitioner company to obtain central excise licence under rule 174 of the central excise rules, 1944.2. .....
Tag this Judgment!Court : Allahabad
Reported in : 1982(10)ELT937(All)
..... time in the finance act, 1980, which came into force with effect from midnight of 18/19th june, 1980 molasses has been included in 1st schedule to central excises and salt act, 1944, as item ..... section under the central excises and salt act, 1944, is section 3 and section 3(1) which is relevant reads thus : section ..... thus 'removal', a word used in rule 9 which word also finds place in section 4, sub-section (4) ) of the central excises and salt act, 1944 means removal of the product from the place where the same is manufactured or produced including stores and does not mean merely the bigger factory itself which is described by ..... section 3(1) of the central excises and salt act, 1944 (hereinafter mentioned as 'act') authorises levy on manufacture or production of goods which levy also gets sanction from entry 84 of the list i of seventh schedule to the constitution of india which provides for levy of excise duty of tobacco and ..... time and place when this levy is to be made and collected or that if the same is used for captive consumption and used as raw material for manufacture of another goods in the same compound notwithstanding section 3 of the act is it free from levy and collection of excise duty.6. ..... in view of the definition of 'factory' given in section 2(e) of the 'act' 'factory' means any premises including the precincts thereof wherein or in any part of which excisable goods other than salt are manufactured or wherein or in any part of which any manufacturing process connected .....
Tag this Judgment!Court : Allahabad
Reported in : 1984(3)ECC355; 1983(13)ELT920(All)
..... sections 32 and 35 of the finance act, 1970, fixed the rate of excise duty at 30 per cent ad valorem and additional excise duty at 74 per cent ad valorem from 1-3-1970 ..... the view taken by the court was that irrespective of the price that the petitioner actually charged for the levy sugar produced by it during the said season, the price determined by the central government was the prevailing price and the excise and the additional excise duty on the levy sugar for the 1971-72 season could be calculated only at the rate of 2| per cent and 6 per cent of ..... was a case where the payments of cess in question had been made by the petitioner under a mistake of law and they discovered the mistake only when the high court declared that the provisions of the act and the amendments thereto under which those payments had been made were unconstitutional. ..... the central government by its order dated 15th june, 1972, in exercise of powers conferred by section 3 of the essential commodities act, promulgated levy sugar supply (control) order, 1972, and for the sugar produced during the crushing season 1971-72 fixed the price of the levy sugar for the petitioner's factory at rs ..... duty is payable on the sugar under the provisions of central excises and salt act, 1944 and an additional duty is also payable under the additional duties of excise (goods of special importance) act, 1957. ..... the petitioner filed an appeal before the appellate collector, central excise and customs, new delhi, respondent no. 2. .....
Tag this Judgment!Court : Allahabad
Reported in : 2008(224)ELT385(All)
..... to sum up, section 9a of the act makes the offences non-cognizable and section 9a(2) of the act, as amended by finance act 23 of 2004, made the offences of this act compoundable either before or after the institution of ..... the excise duty on ayurvedic medicines is payable under section 4 of the act and the same are classified under chapter 30 of the central excise tariff act, 1985 (hereinafter referred to as tariff act') and not under chapter 33 of the tariff act, section 4 of the act deals with the central excise duty as per transaction value and section 4a of the act deals with the valuation of excisable goods with reference to ..... 2 of 2006 under sections 4/9a/9aa/9 of the central excise act, 1944 and sections 420/467/468/471 ipc commissionerate central excise noida under police station sector 20 noida, on his furnishing a personal bond and two sureties, each in the like amount to the satisfaction of the concerned ..... to the applicant's case the duty on ayurvedic medicine is payable under section 4 of the act and same are classified under chapter 30.sri ajay singh, learned counsel for the central excise department has made submissions otherwise. ..... 2 of 2006 under section 4/9a/9aa/9 of the central excise act, 1944 (hereinafter referred to as an 'act') and section 420/467/468/471 indian penal ..... 2002-ce(nt) dated 1.3.2002 issued under section 4a of the central excise act, 1944, where as according to the applicant it is ayurvedic medicine and cannot be valued under section 4a of the act. .....
Tag this Judgment!Court : Allahabad
Reported in : [1965]58ITR828(All)
..... central act referred to in section 4 is usually the finance act ..... finance act, 1956, was enacted to give effect to the financial proposals of the central government for the financial year 1956-57, and section ..... by the finance act, the provisions of the income-tax act come into play and in accordance with its provisions the quality of the income is determined and the liability assessed.corresponding to section 3 of the income-tax act, 1922, and section 4 of the income-tax act, 1961, in india, is section 1 of the british income tax act, 1952, ..... section (section 3 of the income-tax act, 1922) that the actual levy of the tax and the rates at which the tax has to be computed is determined each year by the annual finance acts ..... in respect of every year a section is inserted in a finance act which charges income tax and surtax for that year, and which provides that all enactments relating to income-tax which had effect for ..... section 4 of the income-tax act, 1961, comes into play here merely to enforce a liability already created by the finance act ..... no charge on the 1938-39 income either of the appellant or his daughters, nor assessment of such income, until the passing of the indian finance act of 1939 which imposed the tax for 1939-40, on the 1938-39 income and authorised the present assessment. ..... act, 1922, as amended from time to time, forms a code, which has no operative effect except so far as it rendered applicable for the recovery of tax imposed for a particular fiscal year by a finance act. .....
Tag this Judgment!Court : Allahabad
Reported in : (1996)131CTR(All)169; [1997]226ITR696(All)
..... .' clause (26b) was amended by the finance act, 1994, with effect from 1st april, 1993, and the words occurring therein in the parenthetical clause were substituted for the words 'members of either the scheduled castes or the scheduled tribes or of both' ..... . the assessee claimed exemption under section 10, clause (26b), of the income-tax act, 1961 (briefly, the act), which was inserted by the finance act, 1980, with retrospective effect from 1st april, 1972 ..... . the tribunal, however, clarified that since the assessee pursued the activities also for the promotion of the interests of the backward classes and other weaker sections, its full income is not exempted and that the income attributable to the housing schemes and other connected schemes undertaken for the benefit of scheduled castes and scheduled tribes only, is exempted.5 ..... . it appears that the appellate tribunal was influenced by a letter of the special secretary to the government of uttar pradesh dated january 9, 1981, addressed to the secretary, central board of direct taxes, new delhi, which states that the assessee, inter alia, was formed for the development of scheduled castes and scheduled tribes ..... . clause (26b) like other clauses of section 10 provides exemption in respect of any income of a corporation established by a central or state government .....
Tag this Judgment!Court : Allahabad
Reported in : (2008)15VST476(All)
..... section 9(2) and (2-a) of the central act prior to finance act, 2000 and after the finance act, 2000 reads as follows:prior to finance act, 2000.9 ..... relating to matters provided for in sections 10 and 10-a of the general sales tax law of each state shall, with necessary modifications, apply in relation to the assessment, reassessment, collection and the enforcement of payment of any tax required to be collected under this act in such state or in relation to any process connected with such assessment, reassessment, collection or enforcement of payment as if the tax under this act were a tax under such sales tax law.after the finance act, 2000.9. ..... though, the question has been raised as to whether on true and proper interpretation of section 9(2) of the central act as amended by the central sales tax (amendment), act, 1969, tribunal is correct in law in coming to the conclusion that the provisions of section 46 and 37 of the bombay sales tax act, 1959 could not be invoked for the purposes of central sales tax act, 1956, but the said question has not been pressed and adjudicated upon.11. ..... trade tax act (hereinafter referred to as the 'act') are directed against the order of the tribunal dated 23rd october, 1999 relating to the assessment years, 1994-95 and 1995-96 under the central sales tax act (hereinafter referred to as 'central act').2. ..... for the assessment year, 1994-95 and 1995-90 as against the tax due the excess amount deposited by the applicant was to the extent of rs .....
Tag this Judgment!Court : Allahabad
Reported in : [1983]139ITR887(All); [1981]6TAXMAN174(All)
..... the petitioner claims that till the year 1974 various finance acts passed by the union of india used to lay down rates for computing income-tax and surcharge which were uniformly applicable to all ..... the classification of the two kinds of hufs in the finance act, 1974, was meant to nullify such an advantage being obtained by members of hufs ..... a of the first schedule to the finance act, 1974, lays down the rates for the following categories of assessees ..... i of the first schedule of the finance act, 1974, have affected anybody's right to practise any profession or to carry on any occupation, trade or ..... of para, a of schedule i to the finance act, 1974, which paragraph, in our opinion, has no bearing on the subject-matter dealt with by the hindu gains of learning act, 1930.7. ..... of pt, i of the first schedule to the finance act, 1974, has the effect of making the provisions of the hindu gains of learning act otiose. ..... ) if the assessee is a partner of unregistered firm (not being an unregistered firm assessed as a registered firm under clause (1) of section 183) any portion of the assessee's share in the profits and gains of the firm computed in the norms laid down as in section 67 of which income-tax is payable by the firm,(iv)... ..... bhatnagar, under secretary, central board of direct taxes, delhi, who filed a counter-affidavit on behalf of the union, stated that a direct tax enquiry committee (popularly known as wanchoo committee) was set up by union of india to go into various tax laws and .....
Tag this Judgment!Court : Allahabad
Reported in : 2003(160)ELT80(All)
..... occurring in section 115(2) of the customs act were omitted by section 79 of the finance act (26 of 1988). ..... and the statement dated 24-1-89 of owner of the said vehicle shri sudhir kumar jain, it appears that all the three persons namely; s/shri ashok kumar agarwal, sanjeev kumar and sunil kumar intercepted by the central excise officers at nanauta travelled in the vehicle from saharanpur to delhi on 3-1-89 in the morning and returned back from delhi to saharanpur and were intercepted at about 7.45 p.m. ..... vide his order dated 8th january, 1991, the collector, customs and central excise, meerut directed confiscation of (a) 6 gold biscuits of foreign origin belonging to sanjeev kumar under section 111(d) of the customs act and section 71 of the gold (control) act, directing release of bank draft no. ..... show cause notice were also issued under sections 112 and 117 of the customs act, 1962 and under sections 74 and 75 of the gold (control) act as to why a penalty be not imposed upon him and the four persons aforesaid by the collector, customs and central excise, meerut. ..... (ii) whether this court will be justified in issuing a writ of mandamus commanding the respondents when collector, customs and central excise, meerut had passed the order of confiscation of the petitioner's vehicle, who had not been impleaded as party respondent nor his aforementioned order has been prayed to be quashed by bringing on the record by the petitioner or .....
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