Judgment Search Results Home > Cases Phrase: jute manufacturers cess act 1983 section 4 crediting proceeds of duties to the consolidated fund of india Court: allahabad Page 1 of about 3 results (0.057 seconds)

Rampur Distillery and Chemical Co. Vs. State of U.P. and ors.

Court : Allahabad

Reported in : 2005(1)AWC334

..... is certain as the liability to pay cess. as soon as the prescribed date is crossed without payment of cess, interest begins to accrue..........'16. in the case of calcutta jute manufacturing company (supra) the apex court has considered the provisions of section 10a of the bengal finance (sales tax) act, 1941, which provided for payment of ..... v. dwarika prasad sheo karan dass, 1977 uptc 619 (sc).(4) maha luxmi sugar mills company v. commissioner of income-tax, delhi, 1980 uptc 689.(5) calcutta jute manufacturing company v. commercial tax officer and ors. , air 1997 sc 2920.6. he further submitted that this court while deciding the case of ram gopal (supra) has ..... interest by a dealer. the apex court has held as follows :'10. the state is empowered by the legislature to raise revenue through the mode prescribed in the act .....

Shiv Kumar and ors. Vs. Collector and ors.

Court : Allahabad

Reported in : 2005(1)AWC998

..... is as certain as the liability to pay cess. as soon as the prescribed date is crossed without payment of cess, interest begins to accrue......'21. in the case of calcutta jute manufacturing company (supra) the apex court has considered the provisions of section 10a of the bengal finance (sales tax) act 1941 which provided for payment of interest ..... v. dwarika prasad sho karan dass, 1977 uptc 619 (sc) ;(4) maha luxmi sugar mills company v. commissioner of income-tax, delhi, 1980 uptc 689 ;(5) calcutta jute manufacturing company v. commercial tax officer and ors., air 1997 sc 2920 ; and(6) state of haryana and ors. v. lal chand and ors., air 1984 sc 1326.7. ..... by a dealer. the apex court has held as follows :'10. the state is empowered by the legislature to raise revenue through the mode prescribed in the act so .....

income-tax Officer Vs. Goyal Trading Co.

Court : Income Tax Appellate Tribunal ITAT Allahabad

..... received by the agent. messrs. hissaria brothers has also confirmed these facts. the brokers, through whom the purchases were made by these four parties from the jute manufacturers, have also filed certificate stating therein that the purchases were made by them on behalf of these four parties and as per their instructions, the bills were ..... s liability and hence the authorities sitting in appeal in a tax case cannot be regarded as deciding a lis. they are only engaged in an administrative act of adjusting the taxpayer's liability. even though the appellate authorities exercise quasi-judicial functions; the proceedings before them lack the basic element of adversary proceedings. ..... be said to have been prevented by reasonable cause from adducing necessary evidence and secondly on his own motion as stipulated under section 250(4) of the act, required the assessee to place certain evidence on the file and give information.16. the commissioner of income-tax (appeals) dealt with the case from sub .....

Commissioner, Sales Tax, U.P., Lucknow Vs. Prayag Chemical Works, Nain ...

Court : Allahabad

Reported in : AIR1970All191; [1970]25STC85(All)

..... brother dwivedl that the question should be refrained so as to exclude therefrom the reference to the use of sodium silicate in the manufacture of soap. 38. now, the u.p. sales tax act is concerned primarily with the (business community because) it seeks to levy tax on the total sales during a year of a ..... not be interpreted according to the true scientific definition. 'the word 'chemical', however, as used in a constitutional exemption from taxation of capital and machinery employed in the manufacture of chemicals, is to be understood not from a scientific point of view, but in its generally accepted meaning ........,......' (words and phrases (permanent edition) vol. 6, ..... other entries mention a general head or class of goods capable of including a number of commodities falling within it, as for example 'electrical goods' and 'jute goods'. 22. not infrequently, the question arises whether a commodity sold by a dealer can be said to be covered within an entry in the notification. the .....

Guardian Assurance Co. Ltd. Vs. Thakur Shiva Mangal Singh

Court : Allahabad

Reported in : AIR1937All208

..... affairs in the united kingdom were managed by a board consisting of five or more directors. the company commenced business as spinners and manufacturers in india and not anywhere else. it has no real office or other place of business in the united kingdom although for the purpose of registration its address ..... 17, schedule 2, civil p.c., the defendant company took the objection that schedule 2 was not applicable inasmuch as this was a submission to which the arbitration act (act 9 1899) applied and therefore the muttra court could not go on with this matter. the learned subordinate judge has overruled this objection and has held that the muttra ..... the learned judges of the madras high court and has been greatly relied upon. it is therefore necessary to refer to it briefly.17. in that case the calcutta jute mills co. had been formed for the purpose of taking over business, plant etc., of certain mills in india. the company was incorporated in england and its .....

Allied Agencies Through Its Karta Sri Sharat Seth Son of Late Shri Bai ...

Court : Allahabad

Reported in : [2006]148STC551(All)

..... , readymade garments, hessian or jute cloth and cotton rayon or nylon tyre cord fabrics, tyre cord ..... exemption on the textiles of the following varieties manufactured on powerloom, excluding durries, carpets, druggets, hosiery goods ..... and taxed the same. the appellant purchases canvas from its manufactures situated in calcutta. the appellant is a registered dealer in canvas cloth made of jute. the assessee relied on the notification no. st-ii-3714/x-6 (1)/85-u.p. act 15/48-order-85, dated 5.6.1985. entry no. 53 of this notification provides .....

Kunwar Murli Manohar Vs. State of Uttar Pradesh and ors.

Court : Allahabad

Reported in : AIR1957All159

..... , on the ground now advanced.27. iv. repugnancy.section 9 of the industries (development and regulation) act, 1951 (act 65 of 1951) empowers the central government to levy a cess for the purposes of the act on 'all goods manufactured or produced' in a controlled industry, and it is contended by mr. shanti bhusan that as section ..... consider separately at the end of this judgment.7. during the pendency of the petitions the u. p. sugarcane cess act, 1956, (hereinafter called the impugned act) came into force. this act, unlike the 1938 and 1953 acts, does not purport to regulate the supply and purchase of sugarcane required for use in sugar factories its purpose ..... edible oilseeds and oils; (c) cattle fodder, including oilcakes and other concentrates; (d) raw cotton, whether ginned or unginned, and cotton seed; and (e) raw jute.' 80. it would appear from the above entries that the industries the control of which by the union was declared by the parliament to be expedient, became exclusive union .....

Dr. Mohammad Tahir Vs. State of U.P. and ors.

Court : Allahabad

Reported in : (2004)2UPLBEC1406

..... supreme court held that rule 3 of the jute cass rules provided that the central excise act and the rule shall, so far as may be applied in relation to levy and collection of cass on jute manufactures under that act ..... way of reference and not by incorporation and the repeal of the sea customs act had no consequence. the order of confiscation and detention orders were upheld.55. in new central jute mills co. ltd. (supra), the appellant was a manufacture of chemicals, which included ammonia. the assistant collector, central excise issued warrant ..... incorporation.58. in the case of barnagoze jute factory co. (supra), the hon'ble supreme court has considered the inter-play of rule 3 of the jute cess rules amended rules 9 and 49 of the central excise rules and eligibility of excise duty on jute yarn manufactured by the appellant. the hon'ble .....

M.P. Udyog Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (1989)28ITD85(All.)

..... the above appeal relates to the asses-see's claim under section 35c of the act. section 35c of the act states that where any company is engaged in the manufacture or processing of any article or thing, which is made from, or used in such manufacture or processing as raw materials, any product of agriculture, etc., and has incurred whether ..... sinclair murray & co. (p.) ltd. (supra). he stated that the liability to pay sales tax arose immediately on making the sales as decided in the case of kedarnath jute mfg. co. ltd. (supra). according to him, merely because the assessee omitted to include an item in the sale proceeds and omitted to claim the said item in the profit ..... committee inasmuch as it was a statutory liability and was admissible as a deduction in view of the principle laid down by the supreme court in the case of kedarnath jute mfg. co. ltd. (supra). it was further submitted that merely because the assessee had been disputing its liability was no ground for disallowing it in view of .....

Krishna Brick Field Vs. the State of Uttar Pradesh and ors.

Court : Allahabad

Reported in : [1972]29STC15(All)

..... all the eight petitions in regard to the question of the validity of sub-sections (1) and (2) of section 3-a of the act.5. in 1968, one gurna mal and 92 other manufacturers of bricks filed petitions in this court under article 226 of the constitution challenging the validity and enforceability of the above-mentioned notifications dated april ..... the assam taxation (on goods carried by road or on inland waterways) act, 1961, by which tax was levied on tea and jute was impugned on the ground that it was discriminatory inasmuch as only two commodities, tea and jute, had been selected for the purpose of taxation. .the act was held to be valid and it was pointed out that tea ..... and jute are the main products of the state of assam and that it was not suprising that the assam legislature levied .....