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State of Uttar Pradesh Vs. Ramagya Sharma Vaidya

Court : Supreme Court of India

Reported in : AIR1966SC78; 1966CriLJ79; [1965]3SCR161

..... ' and by a by-law made by the london county council under that section it was provided that 'no locomotive shall be used on any highway within the county of london until an annual licence for the use of the same shall have been obtained from the council by the owner thereof' :- held, that a steam-roller ..... 32 that 'a country authority may......make.....by-laws for granting annual licences to locomotives used within their country. ..... the head-note brings out the point decided in that case as follows : 'the highways and locomotives act, 1878 - section 32, provides by s. .....

Commissioner of Income-tax, Bombay City Vs. Tata Locomotive and Engine ...

Court : Supreme Court of India

Reported in : AIR1966SC1506; [1966]60ITR405(SC); [1966]3SCR235

..... he was further of the view that the amounts available for remittance consisting of the commission and the reimbursement of expenses by baldwin locomotive works were acquired in the ordinary course of business of the sole selling agency of baldwin locomotive works, and, therefore, any exchange profit on such amounts which formed part of the assets employed as circulating capital in trade did arise directly in the course of business and formed part of the trading ..... in our view it was not a trading transaction in the business of manufacture of locomotive boilers and locomotives; it was clearly a transaction of accumulating dollars to pay for capital goods, the first step to the acquisition of ..... the assessee was also the selling agent of baldwin locomotive works, for the sale of their products in india, and in connection with the sale of the products of baldwin locomotive works in india the assessee had to incur expenses on their behalf ..... it immediately the assessee obtained the sanction of the reserve bank to utilise the commission in its business of manufacture of locomotive boilers and locomotives for buying capital goods. ..... ------------$ 3,567.04(2) amount reimbursed by baldwinlocomotive works againstfunds made available to itsrepresentatives in india $ 8,882.24(3) commission actually receivedfrom baldwin locomotives worksand retained in the u.s.a. ..... and circumstances, as stated in the statement of the case, are as follows : the respondent, tata locomotive and engineering co. .....

Union of India and ors. Vs. Dinesh Engineering Corporation and anr. Et ...

Court : Supreme Court of India

Reported in : 2001VIIAD(SC)581; AIR2001SC3887; 2001(3)ARBLR438(SC); JT2001(8)SC84; 2001(6)SCALE390; (2001)8SCC491

..... for the reasons stated above, we hereby direct that to meet the future requirements of the railways in regard to the spares for the governors to be used in the diesel locomotives are concerned, same shall be purchased by a public tender and offers so received shall be considered on their merits without reference to the policy referred to in the letter dated 23.10.1992. ..... there can be no doubt that an equipment of the nature of a spare part of a governor which is used to control the speed in a diesel locomotive should be a quantity which can adhere to the strict scrutiny/standards of the railways, but then the pertinent question is : has the board taken into consideration the availability or non-availability of such characteristics in the spare ..... on 9.12.1991, it is stated that a tender was floated by the controller of stores, diesel locomotive works, varanasi, for supply of certain items of spare parts of use in ge governors. ..... here it is to be noted that substantial number of governors used in the locomotives of the indian railways are those manufactured by ge, therefore, the requirements of spare parts are also substantial for replacement in those governors.hence, the board ought not to have created a monopoly in favour of the edc. ..... ), diesel locomotive works, varanasi, wherein it was informed that the railway board had reviewed the policy of purchase of ge-edc governor spares in the context of sophistication, complexity and high degree of precision associated with governors. .....

N.K. Kapur, Assistant Collector of Customs and Others Vs. Kirloskar Cu ...

Court : Mumbai

Reported in : (1984)86BOMLR609; 1985(21)ELT392(Bom)

..... the relevant portion of the said item runs thus :'machinery, namely, such of the following articles as are not otherwise specified :- (a) prime-movers, boilers, locomotive engines and tenders for the same, portable engines (including power-driven road rollers, fire engines and tractors), and other machines in which the prime-mover is not separable from the operative parts;' ..... the assistant collector took the view that the component parts utilised in the manufacture of all the aforesaid diesel engines fitted on dumpers as well as locomotives were not entitled to the exemption granted under the said exemption notification, and as such customs duty had been short levied on the respondent. ..... in fact, as we have already pointed out, out of 1685 diesel engines manufactured by the respondent with the help of the imported components with which we are concerned only 166 were fitted on dumpers, 41 were fitted on locomotives which cannot be called motor vehicles and the rest were used for stationary purposes. ..... curiously enough, they have also taken the same stand in respect of the components utilised by the respondent in the manufacture of diesel engines which were ultimately fitted on locomotives. ..... it appears that the imported parts were used for the manufacture of over 1686 diesel engines out of which 166 were fitted on to dumpers which could be considered as motor vehicles and 41 were fitted on locomotives. .....

Sutlej Cotton Mills Limited Vs. Commissioner of Income Tax, Calcutta

Court : Supreme Court of India

Reported in : AIR1979SC5; [1979]116ITR1(SC); (1978)4SCC358; [1979]1SCR976

..... this court held that the act of retaining $ 36,123/- in the united states for capital purposes after obtaining the sanction of the reserve bank of india was not a trading transaction in the business of manufacture of locomotive boilers and locomotives, but it was clearly a transaction of accumulating dollars to pay for capital goods, the first step in the acquisition of capital goods and the surplus attributable to $ 36,123/- was, therefore, capital accretion and not ..... in our view it was not a trading transaction in the business of manufacture of locomotive boilers and locomotives; it was clearly a transaction of accumulating dollars to pay for capital goods, the first step to the acquisition of capital ..... there the assessee, which was a limited company carrying on business of locomotive boilers and locomotives, had, for the purpose of its manufacturing activity, to make purchases of plant and machinery in the united ..... the assessee also earned a commission of $ 36,123/- as selling agent of baldwin locomotive works and this amount received as commission was taxed in the hands of the assessee in the relevant assessment year on accrual basis after being converted into rupees according to the then prevailing rate of ..... the assessee was also the selling agent of baldwin locomotive works of the united states for the sale of their products in india and in connection with this work, the assessee incurred expenses on their behalf in india and these expenses were reimbursed to the assessee .....

Tata Locomotive and Engineering Co. Ltd. Vs. Commissioner of Income-ta ...

Court : Mumbai

Reported in : AIR1963Bom62; (1962)64BOMLR49; ILR1962Bom316; [1962]44ITR467(Bom)

..... the contention of the assessee in respect of two amounts, namely, the sum of 3567/04 dollars balance remaining out of the first remittance of 33,850/- dollars, and the sum of 8882/24 dollars that is, the amount reimbursed by baldwin locomotive works against the funds made available in india to its representatives by the assessee, holding that these two sums were held by the assessee for capital purposes, that is, for the purchase of capital goods and ..... $ 33,850.00 $ 30,282.96 $ 3,562.042.amount reimbursed by baldwin locomotive works against funds made available to its representatives in india. ..... the funds so made available to the representatives of the baldwin locomotive works and the expenses incurred by the assessee on behalf of the baldwin locomotive works in india were re-imbursed to the assessee by the baldwin locomotive works of u.s.a. ..... $ 8,882.243.commission actually received from baldwin locomotive works & retained in the u.s.a. ..... the main business of the assessed-company is manufacture of locomotive boilers and locomotives. ..... locomotive works for the sale of their products in india and in connection with the sale of the products of baldwin locomotive works in india, the assessee had to incur expenses on their behalf in india. ..... in connection with the survey and setting up of the factory of the assessee-company, representatives of baldwin locomotive works, philadelphia, u.s.a. ..... the main business of the assesses company is the manufacture of locomotive boilers and locomotives. .....

Commissioner of Income-tax, Bombay City-i Vs. Oudh Sugar Mills Ltd.

Court : Mumbai

Reported in : (1982)27CTR(Bom)183; [1982]136ITR186(Bom); [1982]9TAXMAN203(Bom)

..... item 7 is 'transportation' and under it there are 7 items such as, (1) aircraft, (2) ships and other vessels drawn by power, (3) railway locomotives, (4) railway rolling stock, (5) automobiles, (6) bicycles, and (7) others, such as fork lift trucks and the like. ..... what is obviously intended is the manufacture of the means of transportation such as aircraft, ships, railway, locomotives, etc. .....

S.G.R. Subramania Iyer Vs. Commissioner of Income-tax

Court : Chennai

Reported in : [1979]116ITR746(Mad)

..... for capital purposes after obtaining the sanction of the reserve bank was not a trading transaction in the business of manufacture of locomotive boilers and locomotives, that it was clearly a transaction of accumulating dollars to pay for capital goods, the first step to the acquisition of capital goods, and that the surplus attributable to $ 36,123 was capital accretion and not profit taxable in ..... in the first case cited on behalf of the revenue, the assessee which was carrying on business in the manufacture of locomotive boilers and locomotives for purposes of this manufacturing activity, had to make purchases of plant and machinery in the u.s.a. ..... with the sanction of the exchange control authorities, the amount paid by baldwin locomotive works in reimbursement of the expenses and towards commission was retained withits agent in u.s.a. ..... the tribunal held that only that part of the surplus which was attributable to $ 36,123 received from baldwin locomotive works was a trading profit. ..... as selling agent of baldwin locomotive works of u.s.a. ..... tata locomotive and engineering co. .....

M/S Hyderabad Engineering Industries. Vs. State of Andhra Pradesh.

Court : Supreme Court of India

..... in state of bihar v tata engineering and locomotives ltd. ..... reliance is placed on the constitution bench decision of this court in the case of tata engineering and locomotive co. ..... reliance is placed on the observations made by this court in tata engineering and locomotive co. .....

U.P. State Sugar and Cane Development Ltd. Vs. Raza Buland Sugar Co. L ...

Court : Supreme Court of India

Reported in : AIR2009SC3018; JT2009(13)SC313

..... foundations, superstructure and roofing thereof) pertaining to that factory;(ii) any engineering workshop, including machinery and equipment thereof;(iii) any chemical laboratory including any apparatus and equipment thereof;(iv) any motor or other vehicle or locomotive, or railway sidings pertaining to that factory;(v) any dispensary or hospital or community or welfare centre exclusively for the benefit of workmen and other persons employed in that factory;(vi) all lands (other than lands held or occupied for ..... light railway land and equipment like locomotives, trollies, rails and other material which are in the use of sugar undertaking since a long time.11. .....