Court : Karnataka
Reported in : [1990]78STC185(Kar)
..... 'industrial machinery' for the purpose of entry 7 of the schedule shall mean such machinery which are generally used by an industrial unit whether or not such unit is a factory as defined under the factories act, 1948, for manufacturing or processing of goods and includes earth moving machinery and such other machinery used for mining, building, construction (including laying of roads), fabrication, erection, installation, fitting out, improvement, modification, ..... with the observations of shri bhagwathi, chief justice of gujarat high court (as he then was), made in viswa & co. ..... machinery; (iii) by their very characteristics, purpose, design and use, sewing machines cannot be classified as industrial machinery; (iv) the commissioner has no power under the act to issue clarification and to direct levy of tax on sewing machines treating them as industrial machinery irrespective of its use; (v) explanation iii inserted by act 18 of 1989 explaining industrial machinery for purpose of entry 7 should prevail; and (vi) the clarification issued by the commissioner, should, therefore, be declared as contrary to ..... what is more surprising is that even after the explanation iii was inserted by act 18 of 1989, which clarifies, what is an 'industrial machinery' for the purpose of entry 7, the writ ..... the learned counsel has also placed reliance on explanation iii as inserted by act 18 of 1989 which is declaratory in nature and makes it explicit what is meant by industrial machinery for purposes .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1991Kant5; 1990(2)KarLJ116
..... reliefs :--'(i) call for information from the respondent regarding availability of official bungalows belonging to the state government; (ii) issue appropriate directions to identify suitable bungalows for the exclusive use and occupation of the high court judges and place such bungalows at the disposal of the high court of karnataka for allotment as official residence to the judges who are in need of such residence, and other incidental reliefs'.2. ..... light, i think the proper course would be that the matter be best left to be tackled by hon'ble chief justice and the administration of the high court as also the responsive and responsible government and not a matter to be dealt with in a petition under article 226 of the constitution.6. ..... provision or assigning a fixed number of houses of judges involves examination of the question as to availability of premises, the priority and needs for accommodation of others who are equal in status, the efforts made by the high court administration, the co-operation extended by the government in that behalf and such other relevant aspects. ..... he contends that the conditions of service of high court judges provide for the privilege of residential accommodation and therefore there is an obligation on the part of the government to assign or locate certain number of houses for judges and they should not be driven to approach the ..... by itself should not sensitive advocates to approach this court to provide relief to judges in the matter of providing .....
Tag this Judgment!Court : Karnataka
Reported in : 1991CriLJ1392; 1991(34)ECC87; ILR1991KAR1820
..... that was the main infirmity which was relied upon by the high court in holding that the prosecution had not proved that right from the stage of the seizure of the opium up to the time when the samples were handed over to the public analyst the seals remained intact. ..... a fervent appeal was made by the learned counsel for the respondent that looking to the object of the act which is to prevent the drug abuse and protect the society from its menace we should not rely on technicalities and evidence now adduced is sufficient to bring home guilt to the accused. ..... it may be necessary to state that the amendment act to the said enactment of 1985 came into force on 29-5-89 which dispensed with the earlier procedure of filing a complaint or a report as the case may be to the magistrate and then requiring the committal court to commit the case to the sessions court for trial in view of the punishment involved and the limited powers of the magistrate to impose punishment. ..... this decision only highlights that even though there are certain provisions under the act the violation of which may not go to the root of the prosecution case or prejudice the case of the defence when a right has been created under s. ..... the accused-appellant was committed to the city sessions court by the iv metropolitan magistrate of bangalore city to face the trial for offences under sections 18 and 20(b)(i) of the narcotic drugs and psychotropic substances act, 1985 ('the act' for short hereafter). .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1990KAR3089
..... the allahabad high court has held, that deposit, made with the manufacturer and the seller of liquor does not form part of the sale price and is not assessable to sales tax under the uttar pradesh sales tax act, 1948 ..... relying on the judgment of the allahabad high court in dyer meakin breweries [1972] 29 stc 69, and the kerala high court in mcdowell's case [1980] 46 stc 79, it claimed that the deposits given in respect of the bottles was to ensure the return of the same to the seller, and it did ..... the contentions, and despite the fact this the matter was covered by the judgment of the allahabad high court, the appellate authority dismissed the appeal of the respondent. ..... similar view was also expressed by the high court of kerala in deputy commissioner of sales tax ..... as well as the revenue, the appellate authority noticed the judgments of the allahabad, kerala and madras high courts, reported in [1972] 29 stc 69 (dyer meakin breweries v. ..... arise for consideration as to whether the bottle and crate deposits collected by the respondent-dealer formed part of the sale turnover exigible to tax under the karnataka sales tax act, 1957 and whether charges for packing materials, charged separately form part of the sale price in view of the provisions of rule 6(4)(ff) of the karnataka sales tax rules ..... and by the madras high court in state of tamil ..... if, as held by our high court, there is no sale of the bottles when deposit is collected, there cannot be any sale of the bottles when they are .....
Tag this Judgment!Court : Karnataka
Reported in : 1991ACJ173; ILR1990KAR3497
..... a valid licence but had not actually got it renewed at the time of the accident and further it was a case where all the conditions laid down in section 96 of the act had not been reproduced in the policy and therefore, the madras high court observed that the insurance company could not in disregard of its policy fall back upon the section and say that despite the contract it had entered into to the ..... therefore, all these decisions, barring the last decision of the madras high court could be distinguished from the facts of the present case and they have no application to the facts of this case which pertain to the driving of a transport vehicle by a person holding only a learner's licence ..... the case of decisions of punjab and haryana and bombay high courts, except referring to the vehicles involved in the accident as motor vehicle no further material is forthcoming to make out whether it was a two wheeler or any other type of vehicle which could come within the meaning of 'transport vehicle' as defined in the act. ..... even in the decision of allahabad high court and himachal pradesh high court, the vehicles involved were motor cycles ..... in the third decision of the madras high court, the vehicle involved was a taxi and it was held that effective driving licence could not be an equation for a learner's licence which was granted only to a person learning driving and which by itself could ..... the earlier decision of the madras high court has not been over-ruled in this later decision, but only .....
Tag this Judgment!Court : Karnataka
Reported in : 1991(32)ECC113; ILR1991KAR90; 1990(3)KarLJ332
..... observe that if we ignore the explanation furnished by the appellants and accept the contention of the respondents that the appellant realised its mistake only after the delhi high court pronounced its judgment on 17th march 1980, we must allow the appeal of the appellant and grant the entire relief prayed for because the writ petition was filed ..... in either view of the matter we are of opinion the orders for refund made by the' high court in these seven cases cannot be sustained,'it will thus appear from the observations of the supreme court that though the provisions of the limitation act do not as such apply in the matter of grant of relief under article 226, it may yet provide a reasonable standard by which, delay in ..... claim for the earlier period was barred by the law of limitation and therefore even if an explanation was furnished for the delay in approaching the high court that could not prevent the dismissal of the writ petition in so far as it related to the refund of excise duty paid which was barred ..... [1964]6scr261 the supreme court was dealing with a batch of civil appeals in which the high court of madhya pradesh in applications under article 228 of the constitution of india had quashed the notification issued by the state government in exercise of powers under section 5 of the state sales tax act and ordered refund or ..... relying upon the order of the high court, the appellate authority under the act passed an order on august 27th, 1957, which was claimed by the writ .....
Tag this Judgment!Court : Karnataka
Reported in : [1991]81STC394(Kar)
..... it was, however, argued with the assistance of some other decisions of the high court of allahabad and the high court of madras that the activities of advertising agency would not constitute sale exigible to sales tax. ..... we must with utmost respect to the learned judges of those high courts in those cases sate that those cases were decided on the facts placed before them and in the light of the provisions contained in the respective sales tax laws of those states and we personally feel they ..... in the result, the reliance placed on that decision of the bombay high court is not of any assistance to the petitioner to support that the activities carried on by it was not exigible to tax under the karnataka sales tax act. 12. ..... ' the learned judges of the high court of bombay held that they were not dealers within the meaning of the expression as defined and, therefore, not exigible to tax on the turnover under the bombay sales tax act. ..... durga khote productions [1975] 36 stc 77, the same high court of bombay held on more or less identical facts as the case of the petitioners as follows : '(i) that, on the facts and in the circumstances of the case and on a proper interpretation of the terms of the contracts between the respondents and ..... the passage relied upon by the learned high court government pleader reads as follows : 'the mere fact that the sales tax officer cannot proceed against an unregistered dealer after the expiry of three years from the period the turnover in which was liable to .....
Tag this Judgment!Court : Karnataka
Reported in : [1991]70CompCas748(Kar)
..... for the official liquidator has relied upon the decision of the high court of madras in the case of karnatak vegetable oils and ..... comp cas 249, wherein it was held that the jurisdiction of the court under section 433 of the act was a discretionary jurisdiction which need not be exercised at the instance of ..... having regard to the fact that the citation was duly published in the deccan herald newspaper, the court felt it necessary to order fresh notice to the other directors and, as the respondents did not enter appearance on august 31, 1979, or on subsequent dates, they were placed ..... under section 433(c) and (e) read with section 439(b) of the companies act, 1956 (hereinafter referred to as 'the act'), is presented by the petitioner- syndicate bank, manipal, having one of its ..... however, learned counsel pressed that once it is established to the satisfaction of the court that the very substratum of the company has disappeared, it would be impossible either to rehabilitate or resurrect the company particularly when the director and other shareholders have shown no interest whatsoever in ..... in these circumstances, it was submitted for the provisional liquidator that this court should, at its discretion, refuse to wind up the company, as any winding-up order made would only result in an additional financial burden on the official liquidator's office without corresponding benefits from the ..... the official liquidator shall also cause a sealed copy of this order to be served on the company or .....
Tag this Judgment!Court : Karnataka
Reported in : 1991(32)ECC250; 1991LC458(Karnataka); 1991(55)ELT148(Kar)
..... it is futile for the department to take an unreasonable stand in spite of the clear enunciation of the law by two high courts and especially in view of the notification having been restored within two months. ..... for the reasons which weighed with their lordships of the gujarat and punjab and haryana high courts with which i agree, the petitioner in this case also has to succeed. ..... the decision of the supreme court upholding the view of the high court in those cases, shall apply to this case also. 16. ..... 11654/89 - punjab and haryana high court) are produced by the petitioner. ..... 6495/89 and connected cases - gujarat high court) and in case amrit banaspati co. ..... this court, applying the principles of promissory estoppel to the notification issued under the kst act, held that the govt. ..... 1504.00 in chapter 15 of the schedule to the central excise tariff act, 1985 provides as follows :- ------------------------------------------------------------------------heading sub-heading description of goods rate of dutyno. no. ..... the petitioner claimed adjustment/set off of the accumulated credit which he had earned upto 25-8-1989 by setting it off against the duty payable by it under the central excise act on the final product in the succeeding months. ..... the notification under which the petitioner earned the credit was no longer in existence and from the date it was rescinded he loses the right to claim set off or adjust it against other liabilities under the act and the accumulated credit lapses. 11. .....
Tag this Judgment!Court : Karnataka
Reported in : 1991(32)ECC254; 1992(61)ELT33(Kar); 1990(3)KarLJ405
..... the learned single judge after hearing the matter at length, considering a number of cases decided on the character and nature of proceedings under section 110(2) of the customs act, 1962 (hereinafter referred to as the act) came to the conclusion that the views expressed by the various high courts including our own high court were at variance with each other and as such the question was required to be decided by a division bench of this court and made the reference. ..... this court as well as other high courts have made it a general rule that the relief under article 226 of the constitution shall be given to a litigant who approaches the court with clean hands in time. ..... shah, advocate, high court of bombay set out in detail the explanation showing cause as to why the goods were not liable for confiscation. ..... instead of appearing before the collector of customs and pursuing the arguments in person, the petitioners appear to have moved this court on 27-5-1985 and obtained an interim order of stay in addition to rule nisi being issued stopping all further proceedings pursuant to the notice issued as at annexure-b and the order passed as at annexure-d. ..... it was next pointed out that in the light of the supreme court decision there was violation of natural justice in not giving a hearing to the petitioners before extending the period and therefore commencing proceedings under section 124 of the act for adjudication as a prelude to the confiscation was without jurisdiction. .....
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