Court : Delhi
Reported in : AIR1985Delhi358; ILR1984Delhi473
..... if the plea of rest judicata is available to the contractor.(27) in kerorimall v. union of india : air1964cal545 , the contract was for construction of certain works for the railways. various items of the final bill having been disputed, the contractor invoked the arbitration clause. he made a claim of rs. 3,66,642 ..... effectively invades or jeopardizes the said right.'(23) in gannon bunkerley & co. v union of india : 1970crilj741 a contract was executed on 26th november, 1948 for construction of certain works at sindri fertilizer factory to be completed by 26th february, 1950. the appellant company made certain demands by letter dated 20-9-1950 which were ..... to apply and take effective steps had thus arisen from that date.in vijay construction co.'s case the contract was rescinded on 6th december, 1974 and the contractor had sent notice dated 7th october, 1976 to the general manager, northern railways, requiring appointment of an arbitrator. a reminder was also sent. the general manager .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(17)ELT135TriDel
..... also cited. in this judgment, the court held that it is only when there is some equivocation or ambiguity about a word or a provision that the rule of strict construction or narrow construction in favour of a subject in fiscal matters is to be applied. the court further held that it would not be correct to equate the principle of strict ..... soluble colours fall under item 14-i(5). if they are held to fall under item 14-d, then part of item 14-i(5) would be rendered redundant-a construction to be avoided. (i) since the insertion of item 14-d in the cet in 1961 and till 1970 the department accepted the position that the goods in question fell ..... construction applicable to penal statutes imposing punishment and imprisonment with statute imposing taxes and duties. as we have stated elsewhere, we do not see any ambiguity in item no. 14-d. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(18)ELT639TriDel
..... has specific lengths, according to the need of the importer ; the length is pre-determined to suit fitment (or to be welded) into the mercury vapour lamps being manufactured. the construction is so done as to suit a particular voltage and a specified wattage. they are supplied in numbers of pieces. all these would show that the lead-in-wire is .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1985)13ITD478(Delhi)
..... and sale of the multi-storeyed buildings. in that event, what would happen to the vested interests of the flat owners from whose moneys it was constructed in the first instance as i see, impossible situations are created for the department from such legal fictions besides bewildering nightmares for the assessees concerned. i ..... of relationship existing between the assessee-company and the flat owners. the assessee owned three plots of land on which the multi-storeyed buildings were to be constructed for residential purposes. it invited persons who may wish to procure such flats for such purposes as units of self-contained accommodation in the proposed multi- ..... is the owner of multi-storeyed buildings in which these various flats have come into being under different contracts with different persons for the purpose of constructing residential or commercial units for them.the learned first appellate authority also held that in relation to the contention of the assessee put forth before him .....
Tag this Judgment!Court : Delhi
Reported in : 1987(29)ELT753(Del); ILR1985Delhi164
..... their activity and themselves voluntarily furnished necessary figures which constitute the basis of the present action. besides, there was a decision of the board in the caseof hindustan construction co. ltd., from which the appellants could reasonably believe that fabrication of structural did not constitute manufacture ofgoods. considering all this, we do not think that ..... think that the respondent can complain of any loss of right of appeal. it is asserted by the petitioner that in caseof m/s. jain oil mills and metro exporters, whose consignments of industrial oil of 5000 m.t. each, were cleared by thecollector of customs on 12-1-1983, no appeal was preferred bythe department ..... i.e.after the import policy of 1982-83 was already annonunced, thecollector of customs at calcutta, allowed m/s. jayant oil mills pvt. ltd., bombay and metro exporters, bombay to clear industrial coconut oil of 5000 mt. each without any show cause notice or any punitive or penal action. this fact was not denied .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(21)ELT532TriDel
..... thus eliminated or reduced. this rule is therefore no help to m/s.ilac's case.52. in the chapter on the manufacture of acetylene gas, the rules deals with construction of apparatus, efficiency, temperature and pressure in the apparatus and such other things. there is nowhere any word that an acetylene gas like the one produced by m/s. ilac .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1986)16ITD43(Delhi)
..... the company from the unemployment grants committee also periodically. the said instalments of grants were always credited to revenue in the accounts of the company. during the period when construction was going on and instalments were received, there was no trading done by the company. (b) on the above facts, the question for determination was whether the ..... or to enable the assessee to run its business more economically, as in the case of siddhartha publications (p.) ltd. (supra) and (iii) towards meeting the cost of construction of one's capital works, as in the case of seaham harbour dock co. (supra). in the case of a non-trading receipt, its mode of utilization by the ..... revenue account would become relevant and it is here that the finding of the court of appeals becomes relevant, namely, that the grant was to meet the cost of construction and, hence, of capital nature. on either reasoning, the receipt was not taxable in that case. what is the position in the present case the receipt is .....
Tag this Judgment!Court : Delhi
Reported in : [1987]62CompCas769(Delhi)
..... oil mills v. union of india, : 1978crilj1281a ). also such provisions check such evil must be viewed, as krishna iyer j. said, through a socially constructive, not legally captious, microscope to discover glaring unconstitutional infirmity, that when laws affecting large chunks of the community are enacted, stray misfortunes are inevitable and that social ..... priority sector issued by the reserve bank of india show that they includes direct advances for agricultural purposes for raising crops and storage facilities by constructing godowns or cold storages. the small scale industries which require investment of plant not exceeding rs.20 lakhs, are also included in the priority ..... to their own funds and invest the funds in ventures of the choice of the partners which cover such activities as film production, hotel business, construction besides usual manufacturing and trading activities. it also found that the corporations are tempted to borrow and lock up their funds by investing them in .....
Tag this Judgment!Court : Delhi
Reported in : [1987]61CompCas153(Delhi); [1987(54)FLR261]; (1986)IILLJ354Del
..... petitioner, the schedule must be construed so as to confine the operation of regulation 20 to the grades specifically mentioned in the schedule. there is no warrant for such a construction. regulation 20 clearly empowers the bank to terminate the services of any officer. the only exceptions are the officers, to whom the regulation does not apply, and that is given .....
Tag this Judgment!Court : Delhi
Reported in : (1986)IILLJ480Del
..... could extend without impinging on the fundamental right of a minority, the real difficulty arose in applying these principles to then fact situations and the relevant provisions, which fell for construction in these cases. 13. it is well settled that the object and purpose of the industrial disputes act is to provide and effective and efficacious remedy for settlement of industrial .....
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