Court : Allahabad
Reported in : 1982(10)ELT857(All)
..... that case arose under section 4 of the excise act before its amendment. ..... what is worth noticing is that the bench was tentatively of the view that with the amendment of section 4 of the excise act by virtue of which packing cost could also be included in the assessable value, such costs would go towards determining the assessable value.7. ..... it is of value only for the proposition that section 3 of the excise act is the charging section, and section 4 cannot be read so as to enlarge the ambit of that provision by including therein post-manufacturing or non-manufacturing expenses. ..... 225), the supreme court considered section 4 of the excise act as it then stood, and laid down the principles on which the assessable cost of an article had to be calculated. ..... but before we do so, it is necessary to extract relevant provisions of section 4 of the central excise act as it stood at the relevant point of time.'4. ..... relying on the fact that the cost of initial packing was deductible in certain cases, section 4(4)(d)(l) was held not to include the cost of secondary packing in the assessable value. ..... but in view of the fact that the maharashtra and karnataka high courts had taken a view in favour of the assessee, by holding that the cost of packing material cannot be included in the manufacturing cost, and the fact that the act had been amended, and the question was not of continuing importance, followed the decision of the maharashtra and karnataka high courts, and held in favour of the assessee. .....
Tag this Judgment!Court : Allahabad
Reported in : (2009)23VST508(All)
..... case, it has been held by the apex court that it was absolutely optional for the manufacturer to opt for payment of excise duty in accordance with sub-rule (3) of rule 96zo on the basis of total finished capacity installed as provided thereunder and the manufacturer cannot opt twice during one financial year first choosing to pay in accordance with sub-rule (3) of rule 96zo and thereafter to switch over to actual production basis under section 3a(4) of the central excise act ..... is quite clear that the option under it is available subject to the condition that once having opted it, the benefit, if any, under sub-section (4) of section 3a of the central excise act, 1944 shall not be available.19. ..... section 7-d of the act the similar provisions are also available under the kerala general sales tax act, central excise act ..... the rank of deputy commissioner as may be authorised in this behalf by the state government by notification may call for and examine the record relating to any other (other than an order mentioned in section 10-a) passed by any officer subordinate to him, for the purpose of satisfying himself as to the legality or propriety of such order and may pass such order with respect thereto as he thinks fit(2) no order under sub ..... express courier reported in : air1996sc2508 , the apex court has held that when a person signs a document which contains certain contractual terms, normally parties are bound by such contract and it is for the party to establish exception in a ..... karnataka .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)202CTR(All)332; [2006]282ITR44(All)
..... salora international limited and by the judgment dated 13.9.2005 have held that general provisions of limitation act will not apply to condone the delay in late filing of reference application under section 35h(1) of the central excise act by invoking section 29(2) of the limitation act, 1963.21. ..... we have also examined the said question in connection with the late filing of reference application under section 35h(1) of the central excise act, in central excise reference application (4) of 2001 commissioner of central excise meerut v. ..... we are conscious of the fact that the view which we are proposing to take in the matter may work some hardship in certain cases. ..... ; : [1998]1scr553 wherein it was held that an application under the relevant act (karnatka land reforms act 1961) before the tribunal be made before the expiry of the period of 6 months from she date of commencement of section 1 of the karnataka land reforms act 1978. ..... it is enough for the purpose of this appeal to hold that section 29(2) of the limitation act, 1963 does not apply to proceedings under section 4(2) of the special courts (trial of offences relating to transactions in securities), act 1992. ..... 254 has considered the question as regards to the applicability of limitation act to the proceedings under the special code (trial and offences relating to transaction in securities) act 1992. .....
Tag this Judgment!Court : Allahabad
Reported in : [2003]47SCL126(All)
..... state of karnataka : 1979crilj651 in which the provisions of section 54 of mysore excise act for carrying out search without 'recording the ground of his behalf, was held to be ..... delegate his duty and he must deliver to the subordinate officer to whom he delegates his authority an order in writing to this effect and since in the present case, an officer, subordinate to investigating officer had gone and that the provisions of section 165(3), cr.p.c were not complied with and that copies of record were not sent to the nearest magistrate where the search was carried out, the goods are ..... to the section to include (a) property of any kind or document which is produced before the court or which is in its custody (b) any property regarding which an offence appears to have been committed or which appears to have been used for the commission of any offence.29. ..... of possession certain important machines, either removed by the ex-management or replaced by wooden replicas and to that effect the criminal cases were filed from both sides which were pending before the chief judicial magistrate, ghaziabad, due to these criminal cases the official liquidator requested that the possession may remain with the picup till the finalization of criminal cases. ..... act, 1985 section 54 raises statutory presumption as an inference after prosecution has established that the accused was found to be in possession of the contraband article in a search conducted in accordance with the mandate of section 50 of the act .....
Tag this Judgment!Court : Allahabad
Reported in : (2009)23VST520(All)
..... , 1944 in case it is less than the duty payable under sub ..... case, it has been held by the apex court that it was absolutely optional for the manufacturer to opt for payment of excise duty in accordance with sub-rule (3) of rule 96zo on the basis of total finished capacity installed as provided thereunder and the manufacturer cannot opt twice during one financial year: first choosing to pay in accordance with sub-rule (3) of rule 96zo and thereafter to switch over to actual-production basis under section 3a(4) of the central excise act ..... reported in : [1996] 4 scc 704, the apex court has held that when a person signs a document which contains certain contractual terms, normally parties are bound by such contract and it is for the party to establish exception in a suit. ..... (5) where tax is payable, and has been so paid, by a commission agent on any turnover on behalf of his principal, the principal shall not be liable to pay the tax in respect of the same turnover. ..... state of karnataka reported in [2002] 127 stc 105 : [2002] uptc 585. .....
Tag this Judgment!Court : Allahabad
Reported in : 1988(34)ELT627(All)
..... correspondence went on between the two departments both reiterating their stand till the superintendent, central excise, nainital sent notice on 22.12.1980 under section 14 of the excise act, founded on government of india, ministry of finance (department of revenue and insurance) f. no ..... did not amount to manufacture as envisaged by section 2(f) of the central excise act. ..... forest corporation act, 1974 lor better preservation, supervision, development and exploitation of forest produce, has approached this court for a direction to union of india restraining it and its officials from enforcing provisions of central excises and salt act, 1944 and demanding excise duty on 'round' or 'sawn' timber obtained from standing trees sold to it by state government. ..... dispute started when assistant collector, central excise sent a letter on 17th april, 1979 to the general manager, van nigam, lucknow intimating him that on, 12th and 13th february, 1979, superintendent of central excise, mori, dehradun visited your unit at gangheri which is 13 ..... opposite parties are further directed not to enforce the provisions of central excises and salt act against petitioner. ..... this decision was followed by karnataka high court in y. ..... 1986 (23) elt 293 karnataka. ..... in counter-affidavit the claim of excise department is that sawing of logs into rolling-slippers, sized timber and saw dust results into producing new and different article having a distinctive name, character and use, therefore, it was exigible to duty .....
Tag this Judgment!Court : Allahabad
Reported in : [2010]187TAXMAN174(All)
..... : (2002) 7 scc 591 wherein the apex court, while considering similar scheme under the excise act, has observed that where two views are possible, one in favour of the assessee must be ..... this stage, it was submitted by the learned counsel for the petitioner that the instructions given by the petitioner are not relevant as in case the appeal or revision succeeds, the demand comprising the tax and interest has to be recalculated to give effect the appellate order. ..... : (2003) 263 itr 30, the karnataka high court interpreted the words 'notwithstanding' used in section 88 of kvss and has held that a matter which has already been settled cannot be reopened under the scheme and the benefit under the scheme should not be extended to an assessee even with regard to ..... baybai : (1969) 2 scc 274 wherein it was held that normal rule in the case of a debt due with interest is that any payment made by the debtor was in the first instance to be applied towards satisfaction of interest and thereafter to the ..... as above, we find that on the facts of the present case, the impugned order does not suffer from any illegality or legal ..... learned counsel for the petitioner has also referred the following cases, but we find theirs no application to the issue involved ..... applying the said principle to the facts of the present case, it is no longer open to the petitioner to urge that the adjustment made by the department by making credit entry towards tax due and interest is incorrect, in a proceeding under .....
Tag this Judgment!Court : Allahabad
Reported in : 2005(3)ESC2162
..... the statute or ordinances [or has failed to comply with the orders of the director of education (higher education) made on the basis of the recommendation of the uttar pradesh higher education services commission under the uttar pradesh higher education services commissions act, 1980]; or(iii) that any dispute with respect to the right claimed by different persons to be lawful office-bearers of its management has affected the smooth and orderly administration of the college; ..... the benefit of teachers, student or other staff or on the basis of any suggestion or recommendation of the university grants commission or the state or national education policy with regard to the qualifications of the teachers, require the executive council to make new or additional statutes or amend or repeal the statutes referred to in sub-section (1) or sub-section (1-a) within a specified time and if the executive council fails to comply with such requirement the state government may, with ..... (2) provision of section 5 of karnataka prohibition of admission of students to the unrecognised and unaffiliated educational institution act, 1993 being repayment to provision of act has to be held as void and cannot be resorted to by the state government for permitting the students of recognised or unrecognised institutions to sit at the examinations conducted by the examining bodies except on fulfilment of requirements under sections 14 and 16 of central act of 1993, ..... and to public assistance in certain cases. .....
Tag this Judgment!Court : Allahabad
Reported in : (2004)2UPLBEC1406
..... distinguishable. as pointed out earlier the karnataka act, 1972 has only 7 sections which deal with the issuance of notification corresponding to sections 4, 6 and 9 of the central act and certain other minor modifications relating ..... improvement scheme under section 28 or under clause (a) of sub-section (3) of section 31 of the act shall be substituted for and have, in relation to any land proposed to be acquired under the scheme, the same effect as publication in the official gazette, and in the locality, of a notification under sub-section (1) of section 4 of the said act, except where a notification under section 4 of a declaration under section 6 of the said act has previously been made is still in force, and the provisions of section 5a of the said act shall be inapplicable in the case ..... urdu awarded by aligarh muslim university.he has also been issued certificate by the university grants commission as being eligible for appointment as lecturer in any university or college.he has 13 published papers ..... arose whether any prosecution can be launched in respect of an offence committed under the aforesaid ordinance in the bhor ..... 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 ..... u.p. act, 1965, does not deal with any other subject but deals with the same subject of land acquisition which otherwise would have fallen within the ambit of the .....
Tag this Judgment!Court : Allahabad
Reported in : 2003(3)AWC2060
..... than hindi and urdu shall be as follows:(i) a bachelor's degree from a university established by law in india or a degree recognised by the government as equivalent there to with science, mathematics, craft or particular language, as the case may be, as one of the subjects, and(ii) training qualification consisting of a basic teacher's certificate, hindustani teacher's certificate, junior teacher's certificate, certificate of teaching or any other training course recognised by the government as equivalent there to. 57. ..... the mischief played is so widespread and all pervasive, affecting the result, so as to make it difficult to pick out the persons, who have been unlawfully benefited or wrongfully deprived of their selection, in such cases it will neither be possible nor necessary to issue individual show cause notices to each selectee and the only way out would be to cancel the whole selection. ..... defined in section 2(1) of the central act meansprogrammes of education,research or training of persons forequipping them to teach at preprimary, primary, secondary andsenior secondary stages inschools and includes non-formaleducation, part-time education,adult education andcorrespondence education.section 12 of the central actenumerates the functions of thenational council for teachereducation as established undersub-section (1) of section 3 of theact ..... certainly, it cannot be contended that a student studying in a school from karnataka need not ..... and more recent case of excise supdt. v. .....
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