Court : Allahabad
Reported in : AIR2006All200
..... units. in further, the petitioner did not involve itself in the development activities contemplated and required for a sugar industry like development of roads, pesticides and insecticides etc. for augmenting sugarcane production and for facilitate transport of sugarcane. the respondent no. 6 in its effort to establish a sugar industry by filing iem ..... minimum standards in respect of size to be provided therein as the central government may deem fit to impose in accordance with the rules, if any, made under section 30.'15. section 30 of the act gives rule making power. relevant portions are quoted hereunder:'30. power to make rules.- (1)...(2) ...(a) ...(b) ...(c) ...(d) ...(e) ...(f) ..... sector. we are only concerned with schedule ii item 4 of the notification. we are also keen to know the scope of sub-section (1) of the section 29b of the act, under which the notification deemed to have been issued but before that we record the submissions of the respective respondents.6. according to .....
Tag this Judgment!Court : Allahabad
Reported in : 2004CriLJ3926
..... according to him, these injuries could be sustained by friction against some uneven surface or rough object. the case is that the lady was administered insecticide poison. admittedly, the husband anil does not dispute that he had taken her on scooter to the hospital in the night. as per the initial ..... and surmises, ignoring the trustworthy evidence adduced by the prosecution as to the demand of dowry and causing the death of the victim by administering insecticide poison to her. failing to properly weigh and assess the evidence adduced on record and related circumstances, he acquitted the accused-respondents on irrelevant considerations ..... consolidate, the following speaking circumstances established against the husband-anil kumar from the evidence adduced by the prosecution in conjunction with the application of section 113b of the evidence act, unerringly and conclusively prove his guilt.1. the deceased died an unnatural death by poisoning without (sic) about 14 months of her marriage .....
Tag this Judgment!Court : Allahabad
Reported in : (2008)17VST269(All)
..... the first appellate authority dated august 5, 1993.5. being aggrieved by the order of the first appellate authority, the dealer filed a second appeal before the tribunal under section 10 of the act. the tribunal has accepted the version of the dealer and has granted relief of exemption on export sales of rs. 1,26,935.6. learned standing counsel has ..... case of state of travancore-cochin v. bombay company ltd. [1952] 3 stc 434?the facts of the case are that the dealer is a manufacturer and seller of insecticides. for the assessment year 1991-92, the assessing authority accepted the books of account of the dealer but disallowed the dealer's claim for exemption of sale of ..... insecticides of rs. 1,26,935 which had been exported outside the territory of india to a dealer in nepal, according to the assessee.4. the assessing authority levied tax .....
Tag this Judgment!Court : Allahabad
Reported in : 1997(93)ELT665(All)
..... 6-12-1996 passed by customs, excise & gold (control) appellate tribunal, new delhi, respondent no. 1.2. the petitioners are engaged in manufacture of pesticidies/insecticides registered under the central excise department. they were served with a show cause notice dated 9-8-1994 alleging that they had cleared the pre-budget stock of pesticides ..... /insecticides without payment of duty during the period 1-3-1994 to 28-5-1994. the petitioners submitted reply stating that they had manufactured goods prior to 1 ..... been raised on behalf of learned counsel for respondents that the petitioners have alternative remedy to move an application for reference to this court under section 35g of the central excise and salt act, 1944 which reads as under :-'the commissioner of central excise or the other party may, within sixty days of the date upon which he .....
Tag this Judgment!Court : Allahabad
Reported in : 1999(4)AWC3081
..... the adhiniyam has been annexed as annexure-1 to the writ petition.6. the seeds act, 1966 was enacted and the seeds rules, 1968 were made thereafter. section 2(11) defines seeds and section 8 provides for a seed certification agency. the seeds rules, 1968 made detailed provisions regarding production. processing and certification by the seed certification agency.7. the ..... losses at processing are returned to the farmers only after the foundation seeds are certified as conforming to the specifications. the lots are subjected to the treatment with insecticides and pesticides at the time of the packing. the bag of 40 kg, and 100 kg, each are given lot and code numbers and the bags are ..... market fee. in paragraph 14 of the petition it is stated that on the certified seeds no market fee is being charged by the mandi samiti after poisonous insecticides are applied. in paragraph 15 of the counter-affidavit it is stated that the demand is on the transaction of wheat purchased for the purpose of seeds. .....
Tag this Judgment!Court : Allahabad
Reported in : 1999(3)AWC2525; (1999)2UPLBEC1562
..... cotton comes within the sweep of 'agricultural produce'. absorbent cotton is basically an item of cotton, which is undoubtedly agricultural produce, within the meaning of section 2 (a) of the act read with item (iv) si. no. 3 of the schedule. it is maintained by the petitioners that the absorbent cotton undergoes manufacturing process and ..... seeds are to be treated as 'agricultural produce'. it was held that seeds are not 'agricultural produce' as the food grains become seeds after process of applying insecticides, other chemicals and poisonous substance is followed. it was observed that in consequence, one of its basic character, i.e.. its-consumption as food by human ..... being sown and achieving germination, but in that form they retain the dual utility of being foodgrains as well as seeds. by process of coating and applying insecticides, other chemicals and poisonous substances to the food grain meant to be utilized as seeds,' one of its basic character. i.e., its consumption as food .....
Tag this Judgment!Court : Allahabad
Reported in : [2000]120STC402(All)
..... a change. legislative intendment clearly seems to be that whenever the goods are produced or made or subjected to process of the nature specified in section 2(e-1) of the act, they are to be treated as goods that have been manufactured.'14. in the instant case even though the oil has undergone the process ..... quashed the notice under section 22 of the act. in kakkar general stores case 1997 uptc 56, the question arose whether the tortoise brand mosquito coils could be taxed as unclassified item or as insecticides or pesticide. originally the mosquito coils were treated as insecticides or pesticides but subsequently in the proceedings under section 22 the tax authorities ..... attempted to treat it as 'agarbatti' taxable at the rate of 6.8 per cent. the high court held that the controversy raised was whether such a case would fall under section 22 of the act or not. it was held that,'section .....
Tag this Judgment!Court : Allahabad
Reported in : [2006]143STC368(All)
..... 8. in the present revisions the dispute is whether soda bicarbonate being medicine falls under the entry of 'medicines and pharmaceutical preparations including insecticides and pesticides' and liable to tax at the rate of 6 per cent or falls under the entry of 'chemicals of all kinds ..... rate of 8 per cent. the relevant notifications are as follows :(a) ...preparations including insecticides and pesticides 6per cent m or i.(b) s.t.-2-5784/x--10(1)-80--u.p. act 15/48--order-81 dated september 7, 1981 si. no. 21 chemicals of all ..... a finding of fact binding on this court in the revision under section 11 of the u.p. sales tax act. under the said section, revision lies only on a question of law, as it is evident from sub-sections (4) and (8) thereof.25. in respect of submissions of ..... r.b. misra, j.1. these are three revisions have been preferred under section 11 of u.p. trade act, 1948 (in short called 'the act') relating to the assessment years 1983-84, 1984-85 and 1985-86.heard sri rajes kumar, .....
Tag this Judgment!Court : Allahabad
Reported in : 1999(3)AWC2191; (1999)2UPLBEC1474
..... report of dinanath sharma. he has pointed out from annexure-1 which is a newspaper report that it was on the allegationthat the petitioner was trying to sale some insecticides in the open market. according to mr. mishra, this was the basis on which the petitioner was suspended. he contends that there cannot be any order of ..... it may be stated here that the petitioner belongs to the centralised services. however, sub-rule (3) of rule 37 has to be read subject to section 69a of the municipalities act. if the statute provides that the suspension can be ordered only after a charge has been framed, the rule cannot override ; that provision and provide that the ..... is contemplated, then it is not necessary that the order of suspension is to be preceded by issue of charge-sheet. rule 28 being completely different from section 69a of the municipalities act since relied on in the said decision in the case of hari prasad sharma (supra), the said ratio cannot help mr. mishra. however, the note .....
Tag this Judgment!Court : Allahabad
Reported in : 2006CriLJ3314
..... taken in sample were damaged; that there was no insect in the pulses when the samples were taken; that for want of the use of the insecticide and preservatives, the ghuns were born and consequently the report of the analyst became adverse. the revisionist's counsel challenged that no public witness was examined ..... filed the complaint in the court of spl. judicial magistrate azamgarh to prosecute the revisionist for adulteration in arehar pulses.3. the charge under section 7 read with section 16 of food adulteration act was framed against the revisionist to which he denied.4. the prosecution produced p.w. 1 ram ashrey singh (food inspector) and p ..... appeal no. 56 of 1987 by 6th additional sessions judge azamgarh, whereby the learned sessions judge upheld the conviction of the revisionist under section 7/16 of prevention of food adulteration act recorded by spl. judicial magistrate azamgarh in crl. case no. 656 of 1985 however, learned 6th additional sessions judge reduced the sentence of .....
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