Judgment Search Results Home > Cases Phrase: jute manufactures development council act 1983 amending act i jute manufactures development council amendment act 1993 Page 8 of about 94 results (0.191 seconds)

Kalpana Mehta and Ors. Vs. Union of India and Ors.

Court : Supreme Court of India

..... of the houses, as the case may be, be re- committed to the same select committee or to a new select committee, or to the same joint committee or to a new joint committee with the concurrence of the council, either (i) without limitation, or (ii) with respect amendments only, or to particular clauses or (iii) with instructions to the committee to make some particular or additional provision in the bill, or (c) that the bill as reported by the select committee of the house or the ..... also, in the said book, the following observations have been made with respect to the functions of committees:- "as the committee system developed in the course of time the various functions of these bodies were differentiated into a few fixed types and a standard of size appropriate to each ..... amritpal singh 100 , while dealing with a trade mark case under various sections of the trade and merchandise marks act, 1958 [repealed by the trade marks act, 1999 (47 of 1999), this court referred to the eighth report on the trade marks bill, 1993 submitted by the parliamentary standing committee which was of the opinion that 99 (2017) 7 scc243100 (2015) 16 scc795109 any symbol relating to gods, goddesses or places of worship should ..... gardasil is manufactured by respondent ..... secretary of state for trade and others, ex parte anderson strathclyde plc, 1983(2) all er 233, dunn lj while delivering his opinion has observed that while using a report in hansard the court would have to do more than take note of the fact .....

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

..... test, because there is a stipulation in the contract that the customer is obliged to undertake the work of civil construction and the bulk of the material used in construction belongs to the manufacturer, is not correct, as the subsequent discussion would show; and second, the notification dated 17th may, 2010 issued by the government of haryana, excise and taxation department, whereby certain rules ..... the car and counterweight at the extreme limits of travel; that there were provisions regarding the machine, brake and motor; that the motor was to be of otis design and manufacture, or equivalent suited to the service proposed and arranged for ample lubrication; that there were also provisions regarding sheaves and beams; that the contract also made provisions for a special ..... one side, while the purchaser was on the other side, that there was no monetary consideration so far as the contract between the developer was concerned and the owner and that the only transaction was by the developer/owner to the prospective purchaser after the construction of the flat and, therefore, there was only a sale element of the flat ..... to how the impost of sales tax on works contract was treated prior to the insertion of clause (29a) in article 366 of the constitution by the constitution (forty-sixth amendment) act, 1982 with effect from 1.3.1983 and how this court has dealt with the said facet after the constitutional amendment that changed the concept of levy of sales tax on works contract . ..... 1993 .....

Arihant Tiles and Marbles (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Reported in : (2006)104TTJ(Jodh.)149

..... that section 2 of the central excise act, 1944 was amended to give the inclusive definition of 'manufacture' as under: '(b) in section 2, for clause (f), the following clause shall be substituted; namely : (f) "manufacture" includes any process,-- (i) incidental or ancillary to the completion of a manufactured product; and (ii) which is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 as amounting to manufacture, and the word "manufacturer" shall be construed accordingly and shall include ..... to what constitutes manufacture is a perennial problem, because concessions meant for manufacturing units as new industrial undertakings or by way of development rebate, investment allowance ..... (vi) the chemicals and allied products export promotion council, new delhi, issued registration-cum-membership certificate for the manufacture of marble slabs.in relation to all these six points, the ..... best chem and lime stone industries (p) ltd (1993) 113 ctr (raj) 298 because there the assessee was engaged in the business of extracting limestone and its sale either as such or after converting it into lime and lime ..... (1982) 30 ctr (bom) 245 : (1983) 142 itr 696 (bom), relied upon by sri murthy, are no doubt not decisions rendered under section 80hh or under section 84 they arose under the relevant finance acts, the question being whether the assessees were industrial companies but they do contain observations which tend to support .....

State of U.P. and ors. Vs. Jai Prakash Associates Ltd.

Court : Supreme Court of India

..... years | | |district in south of the river | | | |jamuna and confluent ganga | | | |(excluding the area included | | | |under municipal corporation | | | |allahabad) | | | | |ten years | | |(iii) the taj trapezium area | | | | |ten years | | |(iv) greater noida industrial | | | |development area | | | |the districts of agra | | | |(excluding taj trapezium area),| | | |aligarh (excluding tax | | | |trapezium area), allahabad | | | |(excluding the area in south of| | | |rivers jamuna and confluent | | | |ganga but including the area | | | |included under municipal ..... having fly-ash contents exceeding thirty percent by weight on the tax levied under the act in the districts mentioned in column-2 annexure given below for the period mentioned in column-3 of the said annexure subject to the following condition:- conditions i) such goods shall be manufactured in a unit established in the area mentioned in column-2 of the annexure; ii) such goods shall be manufactured using fly-ash, purchase or received from the thermal power stations situated in uttar ..... shri desai, would therefore submits that the amendment in the notification brought by the government further does not satisfy the requirements of the aforesaid articles by not obtaining presidential assent if the legislation is made in public ..... state of madhya pradesh; 1983 scr3124 the petitioner was nomad grazier belonging to gujarat who wandered from place to place with ..... union of india, 1983 2 scr165 the doctrine of severability should be .....

Core Health Care Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

..... business, totally distinct from the business carried on by the assessee, the deduction could not be allowed in the assessment of the assessee because : (i) the other businesses were widely different in nature and they covered both, manufacturing and trading activities; (ii) each business had its own staff including different managements and the staff was not inter-changeable; (iii) the different businesses were carried on at different places; (iv) inter se transactions ..... . new central jute mills [1982] 135 itr 736', in which it was held that interest paid, for the period prior to commencement of production on amounts borrowed by the assessee for acquisition and installation of plant and machinery forms part of actual cost of the assets within the meaning of section 43 of income-tax act, 1961 and will qualify for grant of depreciation and development rebate under sections 33 and 34 of income-tax act, 1961.the judgment ..... . the hon'ble high court quashed the notice of re-assessment issued under section 148 for assessment year 1993-94 and thus confirmed the allowability of such interest for pre-production period, although the interest had been capitalised in the books ..... . it has also been mentioned in the said circular that the aforesaid amendment has been made to get over the difficulty created by the decision in the case ..... . advocate, based on the arguments of the standing council referred to at page 33 of the order of learned a.m.has to be read in the context of ..... . ltd [1983] 144 itr .....

United Phosphorus Limited Vs. Joint Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2001)73TTJ(Ahd.)404

..... 217 itr 768 (sc) in which it was, inter alia, held that the profits and gains of an industrial undertaking to which section 84 of the income tax act (provisions similar to sections 80j, 80-i and 80-ia) applies have to be computed in accordance with the provisions contained in chapter iv-d of the act and development rebate has first to be deducted from the total income and it is only thereafter, if any profits and gains remain from this business, that ..... of benefit derived by the assessee as a result of duty-free import of raw materials can be taxed only when the duty-free raw material is actually imported and used in the process of manufacture and the manufactured products are sold, therefore, it cannot be said that the income by way of albr has accrued to the assessee before actual import of the raw materials in question ..... central excise duties drawback rules, 1971, taxable under the head "profit and gains of business or profession" retrospectively for and from assessment year 1972-73.the amendment in section 28(iv)(iia) thus renders the decision reported in (1991) 41 itd 142 (bom) and relied upon by the learned counsel of the appellant, inapplicable ..... the appellant submits that deduction of the proportionate premium in respect of leasehold land acquired in the assessment year 1993-94, also ought to be considered for allowance in case deduction in respect of the entire premium in the ..... the judgment of the honble privy council in the case of cit ..... 21 ctr (mp) 171 : (1983) 139 itr ..... .....

J. Jayalalitha and Others Vs. State, By the Superintendent of Police, ...

Court : Karnataka

..... regularization of the existing building1,350.006amount paid to corporation of madras towards sanction of building plan in respect of m/s jaya publications at plot no.s-7, ganapathy colony, guindy industrial estate (idhayam publication property)(i) development charge - rs.2500/-(ii) security deposit - rs.21,000/-(iii) car parking relaxation - rs.30,000/-(iv) building plan sanction - rs.45,795/-total - rs.99,295/-99,295.007amount paid to corporation of madras for ..... is also pertinent to note that even though the assets and properties of the six companies were attached by recourse to the provisions of the criminal law amendment ordinance, the applications for vacating the attachment were filed more than two years after the date of attachment, making it evident that other ..... also pointed out that the evidence of pw.129 is silent with regard to the year of manufacture which is crucial for determining the price of the watches and more importantly, ..... relating to assessment years 1991-92 to 1993-94 of jaya publications under the above mentioned deposit scheme referred in the assessment order dated 26.3.2001 made under section 144 read with section 251 of the income tax act, it is mentioned that those ..... this government memo to the appellant therein though the appellant in that case was prosecuted in the year 1983, that is 6 years before the issue of this memo as in the ..... ..... a particular year of account is totally immaterial and such entries are not decisive or conclusive of the matter(kedarnath jute .....

United Phosphorus Ltd. Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2002)81ITD553(Ahd.)

..... cit [1996] 217 itr 768 in which it was, inter alia, held that the profits and gains of an industrial undertaking to which section 84 of the it act (provisions similar to sections 80j, 80-i and 80-ia) applies have to be computed in accordance with the provisions contained in chapter iv-d of the act and development rebate has first to be deducted from the total income and it is only thereafter, if any profits and gains remain from to is business, that the benefit under section 84(1) would be ..... case (supra) : the head note is reproduced below :- the appellant company acquired from the government of assam, for the purpose of carrying on the manufacture of cement, a lease of certain lime-stone quarries for a period of twenty years for certain half-yearly rents and royalties. ..... iv above, the appellant submits that deduction of the proportionate premium in respect of leasehold land acquired in the assessment year 1993-94, also ought to be considered for allowance in case deduction in respect of the entire premium in the respective year is not ..... definition of income given in sections 2(24) and 28 had not been amended till that time, which have been amended by the finance act, 1990 with retrospective effect from 1-4-1962 onwards. ..... may be relevant here to refer the judgment of the hon'ble privy council in the case of maharajadhiraja kameshwar singh of darbhanga (supra). ..... supra); kedarnath jute mfg. ..... ito[1983] 15 ttj ..... air 1983 punj. ..... [1983] 143 itr 473 and balapur vibhag jungle kamdar mandati ltd. .....

Jayant Verma . Vs. Union of India

Court : Supreme Court of India

..... exhibition or for any public, general or useful object; (k) the acquisition, construction, maintenance and alteration of any building or works necessary or convenient for the purposes of the company; (l) selling, improving, managing, developing, exchanging, leasing, mortgaging, disposing of or turning into account or otherwise dealing with all or any part of the property and rights of the company; (m) acquiring and undertaking the whole or any part ..... banking regulation act by the banking laws (amendment) act of 1983 with effect ..... the states to make laws within list ii would become illusory, and parliamentary paramountcy would trap many a beneficent state legislation made within its exclusive domain, contrary to the statement of law laid down by the privy council in prafulla kumar (supra), and contrary to principle (4) laid down by jayakar, j.in in re cp & berar sales (supra), both of which have been consistently followed by several judgments of this court. 84 33. ..... the public merely for the purpose of 31 financing its business as such manufacturer or trader shall not be deemed to transact the business of banking within the meaning of this clause; (d) company means any company as defined in section 3 of the companies act, 1956 (1 of 1956); and includes a foreign company within the meaning of section 591 of that act; xxx xxx xxx 6. forms of business in which banking companies may ..... waverly jute ..... the constitutional validity of the recovery of debts due to banks and financial institutions act, 1993. .....

M/S. Tvs Motor Company Ltd. Vs. The State of Tamil Nadu and Others

Court : Supreme Court of India

..... paragraph 2.3 of the same states as follows: coverage of set-off / input tax credit 2.3 this input tax credit will be given for both manufacturers and traders for purchase of inputs/supplies meant for both sale within the state as well as to other states, irrespective of when these will be utilised ..... the respondents/revenue, on the other hand, contended that the taxation laws (amendment) act, 2007 (act no.16/2007) has amended the central sales tax act with effect from 01.04.2008 and prior to that, in cases of inter-state sales falling under section 8(2) of the same in cases of declared goods, the rate of tax was to be calculated at twice the rate applicable to the sale ..... is relevant to note here that the acquisition of the lands is for the purpose of planned development of the area which includes both residential and commercial purposes. ..... sampathu chetty [air1962sc316: (1962) 3 scr786 830-833 : (1962) 1 cr lj364 considered the privy council decision in the hindustan cooperative insurance society ltd. ..... judgment of this court in kasinka trading case [(1995) 1 scc274 , no doubt, lays down the principle that there is wide discretion available to the government in the matter of granting, curtailing, withholding, modifying or (1983) 1 scc305(2015) 10 scc6817 8 civil appeal nos.__/2018 [@slp(c) nos. ..... is, however, contended by the learned solicitor general that both in nathella sampathu chetty case as well as the new central jute mills co. ..... , as well as the decision in new central jute mills co. .....