Judgment Search Results Home > Cases Phrase: jute manufacturers cess act 1983 section 4 crediting proceeds of duties to the consolidated fund of india Court: kerala

Babu Cyriac Vs. Sales Tax Officer

Court : Kerala

Reported in : AIR2004Ker34; 2003(3)KLT565

..... in, nothing is to be implied. one can only look fairly at the language used.'15. the above rule was approved by their lordships of the supreme court in calcutta jute manufacturing co. and anr. v. commercial tax officers and ors. (air 1997 sc 2920). still further, the matter was considered by a constitution bench of the supreme court in ..... produced a certificate dated june 18, 1996 showing that an amount of rs. 21,390.26 had been paid by way of sales tax at the rate of 8% and cess at the rate of 5% to the government of karnataka on the purchase of the jeep. he had also produced the invoice from 'india garage' indicating that the total ..... the union territory or the other state and then brought to the state of kerala within 15 months of such purchase.'17. admittedly, there is no provision in the act authorising the government or the board to issue a binding clarificatory circular. thus, the above clarification as embodied in the circular is wholly irrelevant for the purpose of interpreting .....

Babu Cyriac Vs. Sales Tax Officer and anr.

Court : Kerala

Reported in : [2004]135STC375(Ker)

..... in, nothing is to be implied. one can only look fairly at the language used.'15. the above rule was approved by their lordships of the supreme court in calcutta jute manufacturing co. v. commercial tax officer [1997] 106 stc 433 (sc) ; air 1997 sc 2920. still further, the matter was considered by a constitution bench of the supreme court in ..... certificate dated june 18, 1996 showing that an amount of rs. 21,390.26 had been paid by way of sales tax at the rate of 8 per cent and cess at the rate of 5 per cent to the government of karnataka on the purchase of the jeep. he had also produced the invoice from 'india garage' indicating that ..... in the union territory or the other state and then brought to the state of kerala within 15 months of such purchase.'17. admittedly, there is no provision in the act authorising the government or the board to issue a binding clarificatory circular. thus, the above clarification as embodied in the circular is wholly irrelevant for the purpose of interpreting .....

Eddy Current Controls (India) Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Reported in : [1992]198ITR491(Ker)

..... of excise, according to the federal court, in the central provinces and berar sales of motor spirit and lubricants taxation act, 1938, in re , is a duty ordinarily levied on the manufacturer or producer in respect of the manufacture or production of the commodity taxed. a distinction was drawn between the nature of the tax and the point at which ..... begins to accrue and it is not a penalty but is in the nature of compensation paid to the government for delay in the payment of cess. after referring to kedarnath jute mfg. co. ltd.'s case : [1971]82itr363(sc) , the calcutta high court held that, as the assessee follows the mercantile system of accounting, he is ..... the assessee may contest the liability in appeal or other proceeding's, and(iii) the assessee may have made no provision for the liability in his books.'8. in kedarnath jute mfg. co. ltd. v. cit : [1971]82itr363(sc) , the question was whether the sales tax liability incurred on sales made during the accounting period is deductible .....

Gwalior Rayons Silk Mfg. (Wvg.) Co. Ltd., Mavoor and anr. Vs. Governme ...

Court : Kerala

Reported in : AIR1979Ker56

..... ordinance is styled an ordinance 'to provide for the taking over of the management of the undertaking of the rayon pulp division of the gwalior rayons and silk manufacturing and weaving company limited for a limited period in order to secure the proper management thereof and for matters connected therewith or incidental thereto.' the preamble recited that ..... first of these cases (hingir-rampur coal co.'s case), it was observed (at p. 469):'23. the next question which arises is, even if the cess is a fee and as such may be relai-able to entries 23 and 66 in list ii its validity is still open to challenge because the legislative competence of ..... fodder, including oilcakes and other concentrates; (d) raw cotton, whether ginned or unginned, and cotton seed; and (e) raw jute.' (list iii of schedule vii) we may next refer to the industries (development and regulation) act, 1951 (act no. 65 of 1951), passed by parliament under entry 52 of list i of the constitution. section 2 declared that it was .....

Nirapara Roller Flour Mills Pvt. Ltd. Represented by Its Managing Dire ...

Court : Kerala

..... and consumers have accepted this trade mark as the trade mark of the plaintiffs' products. this is printed upon all packets, jute bags etc. of plaintiffs' products as well as their advertisements. the plaintiffs are manufacturers of rice, rice products, rice flours for various dishes like puttupodi, idiyappom podi, iddali podi, dosa podi, appom podi ..... by their order dated 7-3-2005. the defendants have absolutely no authority to use the trade mark and trade name of the plaintiffs. the defendants' act is illegal. the plaintiffs are suffering heavy loss because of the defendants' activities. unless this illegal activities are prevented, the loss to the plaintiffs will be ..... the plaintiffs favour, which is based on quality evidence, which establishes the plaintiff's title to the mark. referring to section 31 of the indian evidence act, smt. seemanthini submitted that unless an admission operates as an estoppel, the same will not be conclusive. the learned senior counsel referred in this context, .....

Radha's Fancy Piece Goods Merchants Vs. State of Kerala

Court : Kerala

Reported in : [1981]48STC361(Ker)

..... under the exclusion clause are as per the definition 'cotton fabrics'. the exclusion clause says that fabrics manufactured partly from cotton and partly from other materials (wool, silk, rayon or artificial silk or jute including bimlipatam jute or mesta fibre) are not cotton fabrics if the percentage of the non-cotton material is that ..... unworkable and ineffectual.5. the relevant portion of item 19 in the first schedule to the central excises and salt act, 1944, is as follows:19. cotton fabrics-'cotton fabrics' means all varieties of fabrics manufactured either wholly or partly from cotton and includes dhoties, sarees, chadders, bed-sheets, bedspreads, counter-panes, table- ..... same assessee is whether embroidered cotton sarees are cotton fabrics falling within entry 7 in the third schedule to the kerala general sales tax act, 1963 (hereinafter, the act).2. the assessments relate to 1974-75 and 1975-76. the tribunal found that the assessee had effecfed sale of embroidery sarees purchased .....

Trends Polymer Pvt. Ltd. Vs. the Asst. Commissioner-iii

Court : Kerala

Reported in : 2009(238)ELT54(Ker); 2008(2)KLJ668; (2008)18VST33(Ker)

..... disposable cups, bowls and ice cream cups.18. plastic containers.3. on an application for clarification under section 59a of the k.g.s.t. act by the kerala plastic manufactures association, the commissioner of commercial taxes vide ext. p1 dated 05-04-2001 clarified mat polythene film printed with the logo of the purchaser sold by ..... original assessment of the item at 4% treating it as packing material under entry 102 of the first schedule to the k.g.s.t. act, 1963. petitioner was engaged in the manufacture and sale of polythene film to those engaged in production, packing and sale of milk, oil etc. the main supply of the product was ..... cylinders or tubes made of paper, corrugated paper or card board paper, labels, paper cuttings.4. cellophane tapes.5. empty tins, barrels and drums.6. jute hessian cloth.7. jute twine including jute yarn.8. packing cases including planks, rafters, battens which assembled together from packing case.9. palm gum tapes.10. paper gum tapes.11. pilfer proof caps. .....

Ms. Jyothi Laboratories Ltd. Vs. Intelligence Inspector, Squad No.1, C ...

Court : Kerala

..... msd. p.r. ramachandra menon, j............................................................................... w.p.(c)no.8148 of2014......................................................................... dated this the 24th march, 2014 judgment the petitioners, who are manufacturers of 'ujala supreme, ''ujala stiff & shine and other products, sold their items to their regular customers as per three invoices. the vehicle ..... therein. according to the petitioner, the transport was accompanied by original invoices as prescribed by section 47 (3) of the kvat act. 2.. the insinuating circumstances noted in ext.p5 are in the following terms. "the vehicle with goods intercepted and checked at ..... 2004 dated1703-2014. exhibit p4: photocopy of inv. no. 2006 dated1803-2014. exhibit p5: photocopy of notice issued u/s. 47(2) of the act dated1803-2014. exhibit p6: photo copy of reply filed to ext. p5. respondent(s)' exhibits: ----------------------------------------- nil //true copy// p.s.to judge. .....

Joseph Vs. State of Kerala

Court : Kerala

Reported in : 1990ACJ385; 1990CriLJ56

..... under section 304-a, i.p.c. the appellant was one of the partners of a factory which manufactures paints and varnish. the appellant had no licence to manufacture wet paints. however, an employee of the factory in the process of manufacturing wet paints poured turpentine to a barrel which contained melted rosin. as the turpentine was poured the mixture ..... crl. appeal no. 326 of 1988 and the 2nd accused who has been convicted for the offence punishable under section 10 of the cochin public canals and backwaters navigation act (act 1 of 1092 me) is the appellant in crl. appeal no. 334/88. these two appellants were tried along with 6 others who were found not guilty and ..... succeeded in proving that the (accused was rash and negligent, section 304-a runs thus :'whoever causes the death of any person by doing any rash or negligent act not amounting to culpable homicide shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both'.11 .....

Commissioner of Income Tax Vs. Kerala Spinners Ltd.

Court : Kerala

Reported in : [1990]184ITR383(Ker); (1991)ILLJ257Ker

..... to section 36(1)(ii) alone is applicable?'2. the assessee is a company. it manufactures staple fibre yarn and polyester viscose yarn. the commissioner of income-tax, exercising his power under section 263 of the income-tax act (for short, 'the act') revised the order of assessment passed by the income-tax officer for the reason that the ..... the decision of the supreme court in mumbai kamgar sabha v. abdulbhai faizullabhai. (1976-ii-llj-186). the tribunal also referred to the decision in hukum-chand jute mills ltd. v. second industrial tribunal, (1979-i-llj-461). according to the tribunal, contractual bonus tails outside the pale of the payment of bonus ..... the claim of customary bonus.'this aspect of the matter has been reiterated by the supreme court in hukumchand jute mills' case, (supra). the supreme court observed thus (p. 463):'the long title of the act as substituted by the amending act purports to provide specifically for the payment of bonus 'on the basis of profits or on the basis .....