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Collector of C. Ex. Vs. Manibhai and Brothers

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)(25)ECC88

..... have the correct information regarding the actual price paid by the railways for each insert to the inserts manufacturers the respondents had relied on the decision of the andhra pradesh high court ..... monoblock concrete sleeper in which at the time of manufacture are embedded malleable cast iron inserts and fastening which form integral parts of the commodity manufactured by the petitioner therefore .....

Tantia Concrete Products Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in: (1990)LC574Tri(Kol.)kata

..... hard the sleepers are cleared from the factory fitted with the inserts he countered the arguments of the appellants that the process of ..... to the completion of manufactured product in the instant case the inserts are used in the manufacturing process itself and not in any ..... may on occasions weaken the sleeper also for that reason the inserts arc placed in position even when the sleepers are being .....

income-tax Officer Vs. K. S. Lokhandwala

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1989)31ITD305(Ahd.)

..... itr 708 he contended that the aforesaid new explanation 2 inserted in section 43b clinches the issue conclusively and finally and ..... and intention with which the provisions of section 43b were inserted 4 1 he further submitted that the aforesaid real legislative ..... reconsideration of the entire matter afresh and the effect of insertion of the aforesaid explanation with retrospective effect from 1st day .....

20th Century Finance Corporation Limited and Another Vs. State of Maha ...

Court: Mumbai

..... course of inter state trade and commerce the said constitution forty sixth amendment act also inserted entry 92b in list i seventh schedule anthorising parliament to impose levy on inter state ..... the amendments proposed were also for augmentation of state revenue thus the legislative history regarding insertion of clause 29 a in article 366 clearly shows that the said constitutional amendments were .....

Save Moreshwar Dina Nath Vs. Shantaram Kale and ors.

Court: Mumbai

Reported in: 1989(2)BomCR619; (1989)91BOMLR629

..... of giving one vote as casting vote accordingly one additional vote was inserted by respondent no 1 after the ballot box was opened and ..... and after marking it by his own pen the ballot paper was inserted by the mayor respondent no 1 5 thereafter the petitioner gave ..... officer had no right to give casting vote the vote which was inserted by respondent no 1 after ballot box was opened and votes .....

Commissioner of Income-tax Vs. P.R.S. Oberoi

Court: Kolkata

Reported in: (1990)84CTR(Cal)191,[1990]183ITR103(Cal)

..... both the aforesaid provisions with effect from the date of their insertion namely april 1 1985 clause 20 of the memorandum explaining ..... the aforesaid provision with effect from the date of its proposed insertion namely april 1 1985 in consequence thereof sub clause vi ..... omit the aforesaid provision with effect from the date of its insertion by the finance act 1985 it was therefore submitted that .....

CochIn Silicate and Glass Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1990)LC352Tri(Delhi)

..... the assessee fairly conceded that because of the above explanation inserted by the finance act of 1982 with retrospective effect from ..... introduced according to the ld counsel although the explanation was inserted to exclude only the effective amount of excise duty from ..... the explanation constitutes a part of the sub clause ii inserted by the legislature and served the purpose of explaining what .....

B.M. Chanana Vs. Union of India and ors.

Court: Delhi

Reported in: 40(1990)DLT113; 1990(18)DRJ55; 1990RLR68

..... disposal of disputes between them one of the provisions which was inserted was section 14 c which sought to give a right to ..... apply to cases under section 14 a 11 simultaneously with the insertion of section 14 a the parliament also enacted chapter iii a ..... the legislative intent as already noted when section 14 a was inserted there was no corresponding amendment which was made in section 19 .....

Haribans Misra and ors. Vs. Railway Board and ors.

Court: Supreme Court of India

Reported in: AIR1989SC696; 1989(1)BLJR21; [1989(58)FLR321]; JT1989(1)SC50; 1989LabIC999; (1989)IILLJ260SC; 1989(1)SCALE422; (1989)2SCC84; [1989]1SCR78; 1989(2)SLJ153(SC); 1989(1)LC361(S

..... manual after rule 323 in chapter iii of the rules so inserted that which vitally affected the appellants is rule 328 2 which ..... contention of the appellants that the new rules which have been inserted in the railway establishment manual including rule 328 2 by the ..... there is therefore no reasonable justification for the railway board to insert in the railway establishment manual rule 328 2 there can be .....

B.B. Singal (Huf) Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1990)32ITD567(Chd.)

..... the commissioner of wealth tax appeals who made the orders after insertion of sub section 9 of section 171 of the income tax ..... for assessment after partial partition of a hindu undivided family by inserting section 20a into the wealth tax act 1957 with effect from ..... provision of the element of irreconciliability in view of the provisions inserted in the income tax act and wealth tax act it was .....