Impost - Judgment Search Results

Chirukandan and ors. Vs. Superintendent, Central Excise and ors.

Court: Kerala

Reported in: 1984(15)ELT7(Ker)

..... by notification in the official gazette fix in this behalf the impost was on copra consumed in any mill in india a mill ..... he is called on to pay are economically two separate and distinct imposts 15 affirming the principle stated by the federal court in these ..... of new material of distinct and different commercial identity from them the impost is not on goods but on consumption of copra which as .....

The Arvind Mills Ltd. and anr. Vs. State of Gujarat and ors.

Court: Gujarat

Reported in: (1984)2GLR1140

..... to remind ourselves as to what is the precise nature of this impost of land revenue on the lands used for agricultural and non ..... in that context the judicial committee referred to the nature of the impost of land revenue the judicial committee observed as under the act ..... their use which cannot be properly ascertained de hors their location the impost is likely to be treated as a refusal to make a .....

Laxmi Narayan Agarwalla and ors. Etc. Vs. State of Orissa and ors. Etc ...

Court: Orissa

Reported in: AIR1983Ori210

..... nature thereby infringing articles 14 and 19 1 f and e the impost of cess violated the condition contained in the mining leases statutory ..... nair s case would indicate that the act had levied an impost which was confiscatory in character and so was a piece of ..... within the purview of the restrictions contemplated under article 301 an impost may have some effect on trade and commerce what article 301 .....

Deshpande Sholapurkar and Co. Vs. State of Karnataka

Court: Karnataka

Reported in: 1984(1)KarLJ139; [1984]57STC93(Kar)

..... commissioner was competent to enhance the levy while disposing of the appeal preferred against the impost under section 6b section 20 5 of the act provides 20 5 in disposing of ..... act recognises the distinction between the additional tax on the one hand and the other imposts under the act on the other 9 it must now be stated that since the .....

United States Vs. Ptasynski

Court: US Supreme Court

..... clause conditions congress power to impose indirect taxes footnote 9 it provides that all duties imposts and excises shall be uniform throughout the united states art i 8 cl 1 the ..... one state over another in the regulation of subjects affecting their common interests unless duties imposts and excises were uniform the grossest and most oppressive inequalities vitally affecting the pursuits and .....

Babu Lal Vs. Moti Lal and ors.

Court: Allahabad

Reported in: AIR1984All378

..... the suit as plaintiff is not his real brother and he is an imposter plaintiff moti lal examined himself as pw 1 his wife pikbena was also ..... suit it was further held that the suit was not filed by an imposter on behalf of moti lal with these findings the suit was decreed ..... is not real moti lal and is not his brother and that some imposter has filed the suit a concurrent finding has been recorded by the .....

Bharat Match Works, Vanaramurthi and ors. Vs. Union of India and ors.

Court: Chennai

Reported in: 1984(16)ELT3(Mad)

..... the special meaning it had acquired in english law and must be confined to an impost on the basis of capital value though capital value could not be validly levied on ..... construed by the supreme court in a particular manner and it was confined to an impost on the basis of the annual letting value but the legislature not only equated the .....

Union of India Vs. Tata Chemicals, Mithapur

Court: Gujarat

Reported in: 1984(2)ECC91; 1983LC467D(Gujarat); 1983(12)ELT776(Guj)

..... of soda ash cleared from 1st october 1975 onwards hence according to the plaintiff the impost of duty on the cost of packing materials and the charges for branding packing and ..... tax can be levied at a convenient stage so long as the character of the impost that is it is a duty on the manufacture or production is not lost the .....

N. Rahmath and ors. Vs. Union of India and ors.

Court: Chennai

Reported in: 1988(38)ELT425(Mad)

..... the special meaning it had acquired in english law and must be confined to an impost on the basis of the annual letting value and it could not be validly levied ..... construed by the supreme court in a particular manner and it was confined to an impost on the basis of the basis of the annual letting value but the legislature not .....

S.K. Bhatia and ors. Vs. State of Uttar Pradesh and ors.

Court: Supreme Court of India

Reported in: AIR1983SC988; 1983(2)SCALE95; (1983)4SCC194; [1983]3SCR595

..... buses walking on roads or even standing on margins section 51 2 x authorises the impost of any condition of course having a nexus with the statutory purpose it is undeniable .....