Court : Punjab and Haryana
Reported in : AIR1953P& H72
..... income-tax' : [1949]17itr308(cal) .12. the facts of that case were that the assessee company was a limited liability company carrying on business as manufacturers of the jute products. the company had let a part of its business premises to a firm doing the business of dehydrating potatoes. the question was whether the rent received by ..... is not a business within the meaning of that term as used in the income-tax act. in this act business is shortly defined as including any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture. the question was whether tax was payable under section 9 (property) or under section ..... referring each to one accounting year, but the questions raised by each application were identical.2. the reference relates to a liability under the excess profits tax act of 1940. the assessee firm, known as narain swadeshi weaving mills, chheharta, was constituted in the year 1935, having three partners narain singh and his two .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1955P& H130; (1955)IILLJ17P& H
..... products.iron and steel.paper,textiles (made wholly or in part of cotton or wool or jute or silk, whether natural or artificial).7. by act 37 of 1953 the act of 1952 was amended and, us i have said before, the word 'manufacture' was defined by section 2(ia) and the schedule was also amended by section 19 of ..... 150 workmen in the factory and, therefore, this factory does not fall within schedule i of the employees' provident funds act read with sections 2(i) and 4 of the act because the petitioners are neither manufacturers nor producers of textile goods and it is therefore contended that the letter of the opposite party dated 20-3-1954 calling ..... the amending act. the words 'or production' were omitted and an explanation has been added, and the relevant portion of this schedule now is-'any industry engaged in the manufacture of any of the following: *****textiles (made wholly or in part of cotton or wool or jute or silk, whether natural or artificial). explanation .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1958P& H177
..... appear on the face of it to be very obviously mechanical and in this context the word 'mechanical'' would seem to be intended to cover all manufactured objects which are put to some use as opposed to articles of food and drink which are intended for consumption, i have no hesitation in including ..... instance, a maker of surgical instruments or hurricane lanterns had to comply with the provisions of the act while manufacturers of metal musical instruments should be exempted. 9. the main ground on which it was sought that the act should be declared unconstitutional was the provisions of section 16 to which the provisions of section 1(3 ..... be very comprehensive. they are as follows: 'any industry engaged in the manufacture of any of the following namely: cement. cigarettes, electrical, mechanical or general engineering products. iron and steel. paper. textiles made wholly or in part of cotton or wool or jute or silk, whether natural or artificial. explanation: in this schedule without prejudice .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1967]37CompCas331(P& H)
..... to carry on all or any of the business of cotton spinners and doublers, flax, hemp and jute spinners, linen manufacturers, flax, hemp, jute and wood merchants, wool-combers, worsted spinners, woollen spinners, yarn merchants, worsted stuff manufacturing bleachers and dyers, makers of vitroil, bleaching and dyeing materials and to purchase, comb, prepare, spin ..... year 1956 the life insurance business of the company was taken over by the central government under the provisions of the life insurance (emergency provisions) act, 1956, and thereafter the company carried on general insurance, investment, financing and other business. due to various reasons, the earnings from the general ..... . the company ceased to accept any fresh insurance business with effect from 1st january, 1961, and, consequently, the company's registration under the insurance act, 1938, was cancelled with effect from 1st december, 1961. the company, however, continued to carry on its investment business, and its income for the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1967P& H64
..... works, stated in ms affidavit dated november 20, 1963, that he was a partner of his firm 'which was duly registered under the partnership act 'since its inception, that his firm was manufacturing hand tools and spare parts for vehicles and had been using the trade mark 'uis' applied for registration, which mark had been adopted since ist ..... association. the case is, however, helpful only to the extent that no fault was found to the registration of the letters 'bsa' representing initials of the manufacturer's name represented in a special manner. the judgment shows that the factum of the mark having been adapted to distinguish was hot even questioned in that appeal.30 ..... question is whether the mark sought to be registered is 'distinctive' or not. for purposes of part a of the register 'distinctive' means 'adapted to distinguishing' goods manufactured by the trader. for purposes of part b it is enough if the mark is 'capable of distinguishing' the goods in question even if it is not 'adapted .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1976]37STC35(P& H)
..... office, sales office and godown were in delhi. it was registered as a dealer at faridabad-, both under the punjab general sales tax act, 1948, and the central sales tax act, 1956. the refrigerators manufactured by the assessee were marketed under the trade marks of 'kelvinator', 'leonard' and 'gem'. the assessee entered into three separate distribution agreements ..... view of sections 2(a), 2(dd), 4(2)(b) and 8(2)(a) of the central sales tax act, 1956, the appropriation of the goods took place when the unascertained or future goods were manufactured in accordance with the specifications of the contracts of sale, and the sales tax authorities at faridabad were entitled to ..... sale of cotton yarn and has its spinning mills, known as mohan spinning mills, at rohtak for the manufacture thereof. it is registered under the punjab general sales tax act as well as the central sales tax act, 1956, at rohtak. it maintains sales office and godown at delhi besides the one at rohtak: for the assessment .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1976)5CTR(P& H)0138B
..... office, sales office and godown were in delhi. it was registered as a dealer at faridabad, both under the punjab general sales tax act, 1948, and the central sales tax act, 1956. the refrigerators manufactured by the assessee were marketed under the trade marks of 'kelvinator', 'leonard' and 'gem. the assessee entered into three separate distribution agreements ..... view of sections 2(a), 2(dd), 4(2)(b) and 8(2)(a) of the central sales tax act, 1956, the appropriation of the goods took place when the unascertained or future goods were manufactured in accordance with the specifications of the contracts of sale, and the sales tax authorities at faridabad were entitled to ..... sale of cotton yarn and has its spinning mills, known as mohan spinning mills, at rohtak for the manufacture thereof. it is registered under the punjab general sales tax act as well as the central sales tax act, 1956, at rohtak. it maintains sales office and godown at delhi besides the one at rohtak. for the assessment .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1985)45CTR(P& H)263; [1985]152ITR429(P& H)
..... cst v. radha dyeing and printing mills [1981] 48 stc 61, is plainly distinguishable as it turned on the peculiar definition of the word 'manufacture' in s. 2(17) of the bombay sales tax act, 1959, which expressly included therein the words 'altering, ornamenting, finishing or otherwise processing, treating, or adapting any goods'. plainly enough, thereby ..... those dyed, printed or otherwise processed) :(1) made wholly or in part of cotton, including cotton yarn, hosiery, and rope:(2) made wholly or in part of jute, including jute twine and rope:(3) made wholly or in part of wool, including wool tops, woollen yarn, hosiery carpets and druggets :(4) made wholly or in part of silk ..... to the textile whether the same is dyed, printed or otherwise possessed. consequently, for this reason, the fabric may have been woven or knitted from cotton, jute, wool, silk or synthetic yarn or fibre. that the fabric may have any of the five components for the weaving or knitted from process would indicate that .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1987P& H203
..... onslaught on this most antisocial behaviour can hope to bring relief to the nation. all remedies intended to be effective must be simple.' section 7 of this act contains a prohibition to the manufacture for sale, or store, sell or distribute either by anyone, himself or by somebody on his behalf of certain type of articles specified in that section ..... any rule made thereunder, or (b) prevents a food inspector from taking a sample as authorised by this act, or (c) prevents a food inspector from exercising any other power conferred on him by or under this act, or (d) being a manufacturer of an article of food, has in his possession, or in any of the premises occupied by him ..... rule made thereunder; or (b) prevents a food inspector from taking a sample as authorised by this act; or (c) prevents a food inspector from exercising any other power conferred on him by or under this act; or (d) being a manufacturer of an article of food, has in his possession, or in any of the premises occupied by him .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1987(13)ECC60; 1987(12)LC621(P& H); 1987(30)ELT876(P& H)
..... v. assistant collector, central excise, 1978 e.l.t. (j 199), while setting aside the assessment of excise duty made by the excise authorities on the dye-stuffs manufactured by the appellants directed the respondents to refund to the appellants forthwith the amount collected in excess of the correct duty of excise leviable in accordance with the principles laid ..... ('the rules' for short) effective from 20th september, 1980 seeking the classification of hydrogenated rice bran oil (h.r.b.o.) manufactured by it under central excise tariff item no. 12 incorporated in the first schedule to the act. if h.r.b.o. had been classified under tariff item no. 12, it would have borne an excise duty at the ..... of central excise and ors., 1978 e.l.t. (j 180); hindustan pilkington glass works limited v. superintendent central excise, asansole and ors., 1978 e.l.t. (j 229); birla jute . and anr. v. union of india, 1981 e.l.t. 478 (mad.); jaswant sugar mills ltd. v. union of india and ors., 1983 e.l.t. 920 (all.); .....
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