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Modi Rubber Ltd. Vs. Union of India and Others

Court : Delhi

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

..... section 37 of the finance act, 1978 provides that in case of goods chargeable with duty of excise under the act, as amended from time to time, read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, there shall be levied and collected a special duty of excise equal to 5% of the amount so chargeable on such goods. ..... rule 8 of the rules authorises the 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 enacted from year to year. ..... the additional surcharge livable 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 was held by the supreme court in 'madurai district central cooperative bank ltd. v. i. t. o. ..... we may notice here with advantage that the expression 'duty of excise' has also been defined by the legislature under clause (c) of the explanationn to section 5 of the central excises and salt additional duties of excise (amendment) act, 1980 which is an act further to amend the act and the additional duties of excise (goods of special importance) act, 1957. .....

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 ..... for imposition of taxes on the sale and purchase of goods involved in the execution of works contract, a new definition clause 'tax on sale or purchase of goods' was inserted in article 466 of the constitution by the constitution (forty-sixth amendment) act, 1982 to include amongst others, 'a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract' within the ambit of tax on sale and purchase of goods, ..... . state of orissa [1994] 92 stc 17 (orissa), while considering the validity of the similar provision contained in section 13aa of the orissa sales tax act providing for deduction of an amount towards sales tax equal to two per centum of such sum in respect of the works contract held that as the section does not provide any mechanism to exclude the transactions from its purview even if the transaction may not ultimately be liable to sales tax at all, ..... . union of india [1994] 95 stc 120 (p&h;), are of hardly any assistance .....

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1993)LC218Tri(Delhi)

..... " the collector (appeals) also observed that rules 9 and 49 of the central excise rules, were amended retrospectively by section 51 of the finance act, 1982 and an explanation was added below each of these two rules, by virtue of which captive consumption of excisable goods amounts to removal for the purposes of these rules. ..... she has, therefore, contended that the retrospective amendment of rules 9 and 49 of central excise rules, by section 51 of the finance act, should cover special excise duty and the additional duty of excise also. ..... he also argued that the amendments made to rules 9 and 49, ibid, were given retrospective effect by section 51 of the finance act, 1982, which is not a part of the central excises and salt act and the central excise rules, 1944. ..... section 51(2) of the finance act, ibid, laid down that "any action or thing taken or done purporting to have been taken or done before the 20th february, 1982 under the central excises act and the central excise rules, 1944, shall be deemed to be, and to have always been for all purposes, as validly and effectively taken or done, as if the amendments referred to in sub-section (1) had been in force at all material times... ..... we have already discussed that by section 51 of the finance act, 1982, the amendments to rules 9 and 49 of the central excise rules, as effected by notification no. 20/82-c.e. .....

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. ..... absence of section 5a of central excise act, in section 83 of the finance act, 1994, indicates that the provisions of section 5a of central excise act, is not applicable to the finance act, 1994.13. ..... , 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. .....

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

Court : Kolkata

Reported in : 1989(20)ECC105

..... 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 ..... 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 ..... amend, alter or vary the different clauses of rule 3 which contain the list of commodities whose sales and purchases are to be deducted from the gross turnover of a dealer liable to pay tax under the bengal finance (sales tax) act ..... notification amending rule 3(28) of the bengal sales tax rules, 1941 is ultra vires and also commanding the state not to give effect or further effect to the said amended rule 3(28) and not to withdraw exemption allowed under sections 14 and 15 of the central sales tax act, 1956 ..... and order of the trial court subject to the modification that the trial court's declaration that the impugned notification amending rule 3(28) of the bengal sales tax rules, 1941 was ultra vires be set aside and prayer for mandamus directing the respondents not to give effect or further effect to the amended rule 3(28) of the said rules be rejected. .....

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 that period. ..... the revisional authority 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. ..... in this case 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. ..... the case of 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. ..... petitioner has filed 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. ..... , and for the period ending march 31, 1994 he submitted his return under the assam general sales tax act, 1993, for short 'the agst act'. .....

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 ..... that the cochin act stood repealed by the finance act, 1950, on the introduction of the central act in the part b state of travancore-cochin from april 1, 1950; in consequence, the notification which was issued on august 3, 1950, or on january 25, 1951, framing new rules for the issue of licences and prescribing rules therefore under the powers conferred under the cochin act or the similar travancore act were ab initio void, because the acts under which the ..... the central excises and salt act, 1944, was enacted to consolidate and amend the law relating to central duties of excise on goods manufactured or produced in certain parts of india and ..... 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) ..... act vii of 1084 was passed by the maharaja of cochin to consolidate and amend the law relating to tobacco and was called the cochin tobacco act, vii of 1084 (hereinafter called the cochin act). .....

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. ..... governor of the national capital territory of delhi (gnctd), finance general department specifying the rate of local sales tax payable under the delhi sales tax act, 1975, as amended by delhi sales tax (amendment) act, 1997, as 3 paise in a rupee in respect of silk fabric. ..... when the cst act was amended in 1961 to include 'silk fabrics' as entry (xi) in section 14, a simultaneous amendment was made to the ade act by including 'silk fabrics' in the definition clause 2(c), section 3(1) and the first schedule of the ade act. ..... f.4(75)/99-fin(g)/2095 dated 31.3.2000 issued under section 4(1) of the delhi sales tax act, 1975, as amended by the delhi sales tax (amendment) act, 1997 read with the delhi sales tax (amendment) ordinance, 2000 deleting 'silk fabrics' from the first schedule and introducing it at seriall no. .....

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

Court : Mumbai

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

..... 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 ..... 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. ..... this case the supreme court considered the provisions of section 4 of the central excises and salt act, 1944 as substituted by section 2 of the central excises and salt (amendment) act, 1973 and brought into force from 1st of ..... section 11a of the central excises and salt act, for example, it is provided that when any duty of excise has not been levied or paid or has been short levied or short paid, or erroneously refunded, a central excise officer may within six months from the relevant date service notice as prescribed in that section ..... to pay the differential duty calculated on the revised assessable value by applying the provisions of section 4 of the central excises and salt act, 1944 as detailed in the annexure. ..... the material part of the notification is as follows :'in exercise of the powers conferred by sub-rule (1) of rule 8 of the central excise rules, 1944...the central government hereby exempts paper other than...manufactured and cleared from a paper mill of the type described in the table below, from so much of the duty of excise leviable thereon as is specified in the corresponding entry .....

Vazir Sultan Tobacco Company Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(21)ELT757TriDel

..... 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 ... ..... 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). ..... -(1) in the case of goods chargeable with a duty of excise under the central excises act as amended from time to time, read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, there shall be levied and collected a special duty of excise equal to five per cent of the amount so chargeable on such goods. .....