Judgment Search Results Home > Cases Phrase: live stock importation act 1898 section 2 definitions Page 1 of about 5,236 results (0.199 seconds)

Higashimaru Feeds (India) Ltd. Vs. Union of India (Uoi)

Court : Kerala

Reported in : 2004(3)KLT502

..... the import of live-stock to india, is governed by the provisions of live-stock importation act, 1898. ..... therefore, it is submitted that the inclusion of fish meal in the definition of live-stock products and the consequential notifications, requiring the petitioner to get sanitary import permit, are all ultra vires and unauthorised by the provisions of the act. ..... ' a new section, section 3a has been added to the act, enabling the central government to regulate, restrict or prohibit import of any live-stock product into the territories of india, which may be affected by any infectious or contagious disorders. ..... in exercise of the power under section 2(d) read with section 3a, the union of india notified that the live-stock products shall cover products, eggs and seeds of all aquatic animals, including fish crustaceans and molasses and import of them have been made, subject to the issuance of sanitary import permit. ..... in exercise of the power under section 3a, ext.p4 notification has been issued by the commissioner of customs, restricting the import to india live-stock products, including pet food products of animals. ..... the said definition reads as follows: 'live-stock products includes meat and meat products of all kinds including fresh, chilled and frozen meat, tissue, organs of poultry, pig, sheep, goat; egg and egg powder, milk and milk products, bovine, ovine ..... the definition 'live-stock products' has been incorporated in section 2 of the act as section 2(d). .....

State of A.P. Vs. Bhagya Lakshmi Hatcheries Pvt., Ltd., Hyderabad

Court : Andhra Pradesh

Reported in : 2000(6)ALD463; 2000(6)ALT679

..... sorabjee brought to our notice the definition of 'live stock' in the live stock importation act, 1898, the notification dated july, 20, 1960, issued by the central government under the said act, the text book 'live-stock breeding in india' by d. ..... 130, revenue, dated 14-2-1989 wherein livestock is one of the items exempted, in exercise of powers conferred on the governor by section 9(1) of the andhra pradesh general sates tax act, 1957 (for short 'the act')- following the observations of the supreme court in royal hatcheries p. ..... justice viswanatha sastri, pithily expressed, the purport of a clarificatory provision in a taxing statute in the following words :'the marginal note to section 8 is 'licensing and exemption of agents' and it is argued that the exemption granted in section 8 would be meaningless if agents were not included in the category of 'dealers' as defined in section 2 (b) and made chargeable under section 3. ..... it may be stated that with effect from 27-8-1992, by virtue of the notification issued by the government under section 9(1) of the act, one-day-old chicks were specifically exempted from the tax payable under the act. ..... from the exemption provided for by section 8 a positive provision levying a charge is, in effect, sought to be inferred or implied. .....

National Insurance Company Ltd. Vs. Goma Lagari and ors.

Court : Jharkhand

Reported in : 2007(2)BLJR1812

..... learned counsel submitted that the definition of the goods as given under the live stock importation act includes live stock except living person. ..... the vehicle, in question, is a goods carrying vehicle including live stock. .....

Arif Usman Kapadia and Others Vs. The State of Maharashtra Through the ...

Court : Mumbai

..... (iv) do the impugned provisions of sections 5d and 9a violate the central act viz food safety and standards act, 2006 or the live-stock importation act, 1898 or whether both these act viz the impugned provisions of the state act and central act are such that they cannot stand together. 22. ..... he submitted that live stock importation act, 1898 which was amended in 2001 also permitted importation of live stock products. ..... (iii) does the law violate central act viz food safety and standards act, 2006 or live stock importation act, 1898? ..... he submitted that the main object of the live stock importation act was to prevent importation of the live stock which may be liable to be infected by infectious or contagious disease. ..... overnight without giving a reasonable opportunity to the persons who are either carrying on business of slaughtering of bulls and bullocks as per the old section 6 of the act or to those who had imported the beef in tin or can form as is permitted provided they comply with the provisions of the old act or other relevant act which were repealed and incorporated in the fssa which permitted import of beef if it complies with the standards which are laid down under the regulations. ..... as a result of the sudden imposition of ban on import of the goods viz beef which was lawfully in possession of individuals or which was lawfully imported suddenly has become illegal and punishable under section 9a of the said act and no opportunity whatsoever has been given to all these persons .....

Gurram Polisetti and Others Vs. Government of A.P. and Others

Court : Andhra Pradesh

Reported in : 2000(4)ALD253; 2000(3)ALT651

..... the contention of the market committee, 'ghee' is one of the live-stock products as required under sub-section (3) of section 3 of the act, as per the notification issued in g.o. ms. ..... section 4(4) of the act the government can regulate the sale and purchase of live-stock and products of live-stock ..... for the purchase or sale of livestock except under and in accordance with the conditions of a licence granted to him by the market committee: provided that the market committee may exempt from the provisions of this sub-section any person who carries on the business of purchasing or selling any notified agricultural produce, livestock or products of livestock not exceeding such value as may be prescribed: provided further that a person selling notified agricultural produce, ..... (agricultural produce and live stock) markets act, 1966 (for short 'the act'), at one per cent on sale of ghee and further insisting on the dealers dealing in ghee to obtain licences and maintain ..... since 'ghee' has been withdrawn from the notification of live-stock products, again proposing to levy fee on such product ..... when it was represented to the authorities that ghee is not a live-stock product and if it is allowed to continue hardship would be caused to traders, the government ..... it is further submitted that apart from manufacturing ghee, the petitioners are also importing ghee from other parts of the state and whenever the commodity enters the state, the check-post authorities are trying to insist upon payment of .....

M/S. Sun Export Corporation, Bombay Vs. Collector of Customs, Bombay a ...

Court : Supreme Court of India

Reported in : AIR1997SC2658; 1997(93)ELT641(SC); JT1997(5)SC750; 1997(4)SCALE394; (1997)6SCC564; [1997]Supp1SCR434; [1998]111STC69(SC)

..... 6 of 1984 dated 15th february 1984 as a result of which the item 'animal feed including compound live stock feed' is now substituted by 'animal feed including compound live stock feed, animal feed supplements and animal feed concentrates. ..... the concerned assistant collector (refunds) rejected the claim of the appellant holding that the goods imported were assessable to duty under the heading 29.01/45(17) of the then prevailing first schedule to the customs tariff act read with item 68 of the central excise tariff and, therefore, the exemption notification dated 1.11.82 was of no avail to the corporation. 3. ..... later on it claimed refund of the duty paid as countervailing duty contending inter alia that the goods imported were classifiable under item 23:01/07 as 'animal feed' and as per notification 234/82-ce dated 1.11.82, those goods were exempted from levy of duty. ..... brief facts leading to the filing of these appeals are the following :the appellant-corporation imported six consignments of goods (pre-mix of vitamin ad-3 mix (feed grade) at bombay and seven consignments of similar goods at calcutta. ..... the appellate authority at bombay accepted the claim of the appellant and granted the relief holding the goods imported were in the nature of 'animal feed additives' and as such fall under the heading 23:01:07. ..... 68 of the first schedule to the central excises and salt act, 1944 (i of 1944), from the whole of the duty of excise leviable thereon under section 3 of the said act.10. .....

State of Andhra Pradesh Vs. Bhagya Lakshmi Hatcheries Pvt. Ltd.

Court : Andhra Pradesh

Reported in : [2001]121STC218(AP)

..... brought to our notice the definition of 'livestock' in the livestock importation act, 1898, the notification dated july 20, 1960, issued by the central government under the said act, the text book 'livestock ..... legally defined', by saundes 'livestock' is defined as 'cattle, sheep, goats, swine, horses, or poultry and for the purposes of this definition 'cattle means bulls, cows, oxen, heifers or calves, 'horses' includes asses and mules, and 'poultry' means domestic fowls, turkeys, geese ..... 249, the word 'livestock' takes in 'animals' of any description, but the rule-making authority chose to limit the meaning of 'live-stock' in the said clause only to domestic animals mentioned therein.8. ..... of a clarificatory provision in a taxing statute in the following words :'the marginal note to section 8 is 'licensing and exemption of agents' and it is argued that the exemption granted in section 8 would be meaningless if agents were not included in the category of 'dealers' as defined in section 2(b) and made chargeable under section 3. ..... august 27, 1992, by-virtue of the notification issued by the government under section 9(1) of the act, one-day-old chicks were specifically exempted from the tax payable under the act. ..... wherein livestock is one of the items exempted, in exercise of powers conferred on the governor by section 9(1) of the andhra pradesh general sales tax act, 1957 (for short, 'the act'). ..... from the exemption provided for by section 8 a positive provision levying a charge is, in .....

M/S. Tropical Farms, Maramon, Kozenchery, Represented by Its Managing ...

Court : Kerala

..... purpose of this sub-section shall mean the sale of taxable goods effected by a registered dealer immediately after the import of such goods into the state or its manufacture in the state as the case may be, but shall not include the sale of goods in respect of which tax under section 5 or under sub-section (4) of section 59 of the kerala general sales tax act 1963 (15 of 1963) had been paid and which are held as opening stock on the date of ..... the definition clause of "manufacture" in our view does not intend to cover live-stock where there is no manufacturing activity in the literal or ..... for the petitioners submitted that the supreme court was dealing with the definition of "manufacture" contained in section 2(j) of the madhya pradesh general sales tax act, wherein the definition is wide enough to cover production, processing and even preparation. ..... the words "such goods" used followed by the description "goods imported to the state" in the explanation to the definition clause can only mean "same goods". ..... the definition of "manufacturer" contained in section 2(xxvi) of the act does not have the wide meaning including "preparation" as in the madhya pradesh general sales tax act and so much so, the above decision of the supreme court has no application, ..... learned government pleader raised the contention that the above definition in the act is also wide enough to cover rearing of chicken as a result of which the original commodity namely chick looses it's identity, character and .....

Commissioner of Customs(import) vs.gulati Sales Corporation.

Court : Delhi

..... notification no.93/2008- customs dated 1st august, 2008, sub-paragraph (c) to the notification dated 14th september, 2007, was substituted, stipulating that the importer shall cusaa no.48/2017 page 8 of 10 file a claim for refund of sad before expiry of one year from the date of payment of the ..... (oral): commissioner of customs (import) vide present appeal under section 130 of the customs act, 1962 (act, for short) impugns the final order dated 2nd january, 2017 passed by the custom, excise and service tax appellate tribunal (cestat) in ..... duty was imposed as india s response to offset any advantage that importers might secure, by way of a non- discriminatory levy, by importation of goods at cost or prices lower than what could be obtained ..... further, it was also represented that the goods imported may have to be dispatched for sale to different parts of the country and that the importer may find it difficult to dispose of the imported goods and complete the requisite documentation within the normal ..... further, it was also represented that the goods imported may have to be dispatched for sale to different parts of the country and that the importer may find it difficult to dispose of the imported goods and complete the requisite documentation within the normal ..... of sadc, which is a levy meant to offset any advantage, there is inherent a right to refund, once the importer shows that the goods have been sold or the other taxation incident, i.e. ..... unsold stock would not ..... unsold stocks would not .....

Sony India Pvt. Ltd. Vs. the Commissioner of Customs, New Delhi

Court : Delhi

..... the respondent s order was passed on the basis of the amending notification, as the original notification neither stipulated a time period within which the refund was to be claimed, nor did it make section 27 of the customs act applicable to such claims; second, since imports and payment of relevant customs duties were made when the original notification was in force, and the amending notification has no retrospective effect, the appellant is entitled to the refund of sadc. ..... paid on the imported goods with the jurisdictional customs officer; (d) the importer shall pay on sale of the said goods appropriate sales tax or value added tax, as the case may be; (e) the ..... additional duty of customs leviable thereon, as applicable, at the time of importation of the goods; cusaa32014 page 6 (b) the importer, while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of section 3 of the customs tariff act, 1975 shall be admissible; (c) the importer shall file a claim for refund of the said additional duty of customs ..... unsold stocks would not be eligible .....