Court : Supreme Court of India
Reported in : 1992(38)ECC57; 1991LC1(SC); 1992(57)ELT3(SC); JT1991(4)SC475; 1991(2)SCALE1163; (1992)1SCC401; [1991]Supp3SCR95; 1992(1)LC298(SC)
..... within the same factory, though exempt from payment of central excise duty, is yet liable to pay the cess under section 9 of the act. several jute manufacturers filed writ petitions in the calcutta high court challenging the levy of cess on several grounds all of which were rejected and writ petitions dismissed by a learned single judge. the petitioners ..... refund of duty, shall, so far as may be, apply in relation to the levy and collection of the cess as they apply in relation to the levy and collection of the duty of excise on jute manufactures under that act.9. by its order no. s.0.141 (2), the central government specified, for the purpose of section ..... all sorts.8. rule 3 applies the provisions of the central excises and salt act, 1944 and the rules made thereunder in the matter of levy and collection of the cess from the jute manufacturers. it reads as follows:3. -application of central excise and salt act and the rules made there under--save as otherwise provided in these rules, the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1994SC169; 1993(3)SCALE371; (1994)1SCC92; [1993]Supp1SCR667
..... of the central excise rules and exigibility of excise duty on jute yarn manufactured by the appellant. it was held that rule 3 of the jute cess rule provided that the central excises act and the rule, shall, so far as may be, applied in relation to levy and collection of cess on jute manufactures under that act. therefore, it was held that it is only by reference. in ..... bhatinda improvement trust's case section 59(b) of the punjab town improvement act, 1992 provided that the land acquisition act may be subject to further modification us indicated in the schedule to the said .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC389; (1978)1SCC69; [1978]2SCR219
..... co. v. omademull i.l.r. 38 cal. 127 the court was dealing with a delivery order and a common form of contract used by die indian jute manufacturers association. clause 3 of the contract is similar to the clause in the present contract and runs as follows :-payments to be made in cash in exchange of ..... to any specific lot of goods. it is well established that title cannot pass until the goods are ascertained in view of section 18 of the sale of goods act, 1930. (see jute, and gunny brokers ltd. and anr. v. union of india and ors. : [1961]3scr820 it was argued that requisite quantities of goods were lying in the mills' ..... contracts with the mills before he could demand deliveries. such conditional delivery orders are certainly not documents of title as defined by section 2(4) of the sale of goods act, which lays down:(4) 'document of title to goods' includes a bill of. lading, dock-warrant, warehouse keeper's certificate, wharfingers' certificate, railway receipt, warrant or order for .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996IVAD(SC)221; JT1996(4)SC555; 1996(4)SCALE14; (1996)10SCC104; [1996]Supp1SCR825
..... illustrative and not exhaustive. on the other hand, packing cement with hpde prevents, apart from cost factors, loss of the essential commodities, pollution and health hazards to the workmen. the act casts no corresponding obligation on jute manufacturers to supply gunny bags as per growing demand nor are they obligated to pass on the benefits to the growers of raw ..... bags and at varying percentage for other commodities] is unconstitutional? as stated earlier, the act aims to accord socio-economic justice to the tillers of the soil by protecting the cultivation of raw jute and employment of the workmen engaged in the jute manufacturing industry. jute is being produced and manufactured in north-eastern states, west bengal and andhra pradesh etc. as mentioned in the affidavit .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2001SC1746; 2001(49)BLJR1173; [2001(89)FLR1038]; JT2001(5)SC59; 2001LabIC1734; (2001)IILLJ264SC; 2001(3)SCALE356; (2001)4SCC408; [2001]2SCR1177; 2001(2)SCT735(SC)
..... with effect from 21.121.1980. in turn the central government under the provisions of the said act transferred the mill to the national jute manufacturers corporation limited (for short the 'corporation'). though the provisions of the bihar industrial establishment (national and festival holidays and casual leave) act, 1976 were not applicable to this corporation being under the control of the central government as ..... or until his remuneration and other conditions of service are duly altered by the central government or the jute manufacturers corporation, as the case may be.'2) .............7. the tribunal further observed that the holidays would be regulated in the manner specified in the bihar act as per the tripartite settlement aforementioned. the tribunal in para 8 of the award stated that:'as .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2008(1)ALD70(SC); 2008(2)ALT34(SC); 2007(4)ARBLR74(SC); 2008(1)AWC119(SC); JT2007(12)SC391
..... order and / or direction in the nature of mandamus be issued commanding the respondents to allocate and supply consignment of raw jute as per productivity norms of jute manufacturers development council for manufacture of b-twill jute bags of 665 gms.(d) a writ of and/or order and/or direction in the nature of mandamus be issued commanding ..... venkatakrishna that the arbitrator may not have the requisite jurisdiction to direct restoration of distributorship having regard to the provisions contained in section 14 of the specific relief act, 1963; but while entertaining a writ petition even in such a case, the court may not lose sight of the fact that if a serious disputed ..... which may be interpretation of the agreement, need not necessarily be withdrawn from the domestic forum because the court has discretion under section 34 of the arbitration act or under article 226 of the constitution and that the court is better posted to decide such questions. the arbitration clause 23 is a clause of wide .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1979SC1977; 1980CriLJ834; (1980)1SCC258; [1980]1SCR1016
..... of m/s. ahmed oomer bhoy at delhi observing that though they had effected the sale of the adulterated article of food 'they were not concerned with the manufacture of the article in question but had only effected the sale there of. he accordingly, dismissed the complaint against them holding that their prosecution was misconceived. 5. ..... amrik lal, the retailer, (4) y.a. khan, manager quality control, ahmed mills appointed by the manufacturers as the person responsible under section 17(2) of the act, and (5) the two sales managers, delhi branch of m/s. ahmed oomer bhoy, manufacturers, i.k. nangia and y.p. bhasin.3. it was alleged that on august 31, 1976, s ..... of an adulterated article of food is directly liable under section 7(i) of the act, which reads:7. no person shall himself or by any person on his behalf manufacture for sale, or store, sell or distribute.(i) any adulterated food; 10. the manufacturers,, m/s. ahmed oomer bhoy, bombay became liable because they were directly selling the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC768; [1957]32ITR466(SC)
..... called a 'presumption against double taxation'. in manindra chandra nandi v. secretary of state, royalties from a coal mine were held liable both to cess under the cess act, 1880, and to income-tax under the act of 1886, but it was said that, 'it may be conceded that courts always look with disfavour upon double taxation, and statutes will be ..... not only on the land itself but on the shrubs which grew on the soil and were according to him a part of the soil. the assessee were manufacturers of biri, a kind of cigarette consisting of tobacco wrapped in tendu leaves. the tendu plant was of entirely wild growth and propagated itself without human agency in ..... groves, or grass or pasture for consumption of beasts or articles of luxury such as betel, cotton, tea, spices, tobacco etc., or commercial crops like cotton, flax, jute, hemp, indigo etc. all these are products raised from the land and the term 'agriculture' cannot be confined merely to the production of grin and food products foe human .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996VIIAD(SC)260; AIR1997SC506; [1996]87CompCas792(SC); JT1996(8)SC205; 1996(6)SCALE595; (1997)1SCC579; [1996]Supp6SCR1
..... of carrying on all or any of the businesses such as cotton spinners and doublers, wool, silk, flax, jute and hemp spinners and doublers, linen manufactures, to work spinning and weaving mills, cotton mills, jute mills and mills of any other description. the authorised share capital of the respondent-company was rs. 100,00, ..... companies through project promotion division.6. the mfl being transferor-company was incorporated on 20th april 1931 under the baroda state companies act and had been carrying on the business of manufacture and sale of textile piece goods and chemicals. its registered office was situated at mafatlal center, nariman point, bombay. it ..... are concerned they also contemplate two classes of shareholders, namely, equity and preference shareholders. no separate class of equity shareholders is contemplated either by the act or by the articles of association of respondent-company. appellant is admittedly an equity shareholder. therefore, he would fall within the same class of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996(87)ELT337(SC); (1997)10SCC439
..... . two issues were raised, namely:(1) no cess could be levied on jute yarn which was captivity consumed in the same factory for the manufacture of jute fabrics; and(2) if cess were levied on jute yarn as well as on the jute fabrics (hessain or sacking) manufactured therefrom, the cumulative incidence of the duty, in ..... having regard to the terms of section 9(1) of the industries (development and regulation) act, 1951, we find the argument difficult to accept. by reason thereof, excise duty may be levied on goods manufactured or produced in industries specified in the schedule thereto, provided that the rate thereof does not ..... the case of both hessain and sacking, would exceed 13 paise per cent of the value in breach of the powers granted under section 9 of the industries (development and regulation) act .....
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