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Kwality Ice Cream Company and Restaurant Vs. the Sales Tax Officer, Ne ...

Court : Delhi

Reported in : 11(1975)DLT180; [1974]34STC396(Delhi)

..... down by the supreme court in ramavatar budhaiprasad's case, the high court observed as follows :it is not the dictionary meaning of a term that will invariably prevail in the construction of a statute the rule of interpretation in such cases is that particular words used by the legislature in the denomination of articles should be understood according to the common commerial understanding of the term used and not in their scientific or technical sense ..... thereforee, if the test laid down in the judgments of the supreme court and the several high courts cited supra is to be applied, namely, that entires in the texations statutes, like the sales tax act, have to be interpreted in the manner they are understood in common parlance or in commercial circles, then ice cream satisfies this test and has to be treated as a milk product within the meaning of ..... of food include items of common use and the; description of such articles of food in the said act and the rules is such as 'has to be understood by persons who manufacture or sell such articles and those. ..... 'the prevention of food adultration act and the rules framed there under govern the manufacture and sale of various ..... purpose of deciding whether: ice-cream is a milk product within the meaning of entry 12 of the 2nd schedule to the act, we shall proceed on the basis that the ice-cream is in conformity with the standards prescribed under the prevention of food adulteration act, 1954 and the prevention of food adulteration rules, 1955. .....

M/S. the Delhi Cloth and General Mills Co. Ltd., Having Its Registered ...

Court : Delhi

Reported in : (1976)5CTR(Del)239

..... intended to control the offer or acceptance at the time when the transactions took place, that it could not be said that the assessed was a servant or agent carrying out the legislative mandate of the factories act and the rules, as he was dealing not with any property or attending merely to a masters interests and the canteen was the property of the assessed in which he made specific bargains, that the relationship between the assessed and ..... the assessment orders impugned in civil writ petitions nos, 251 of 1971, 350 of 1972 and 278 of 1975 in so far as they levied sales tax on the proceeds of the transactions in the canteens in question are also quashed ..... similarly, on the assessing authority passing an order, dated 15th march, 1972, in respect of the assessment year 1969-70 and an assessment order, dated 31st january, 1975, in respect of the assessment year 1970-71 including the receipts from the sales in the canteen in the taxable turnover of the company, ..... 214 of 1968, 251 of 1971, 350 of 1972, and 278 of 1975 are allowed. ..... 1 of 1972 is the delhi cloth & general mills company limited which is a public limited company registered under the indian companies act, 1882, and has its registered offices at bara hindu rao, ..... 251 of 1971, 350 of 1972, and 278 of 1975, and the making of sales tax references ..... 350 of 1972 and 278 of 1975 respectively, praying that the said assessment order may be quashed ..... and 9 of 1972 are the following. ..... said reference has since been numbered as 1 of 1972.11. .....

Pioneer Silk Mills Pvt. Ltd. and anr., Vs. Union of India and ors.

Court : Delhi

Reported in : 1995(80)ELT507(Del); ILR1992Delhi433

..... parasaran referred to various other enactments, namely, produce cess act, 1966, sugar export promotion act, 1958, marine products export development authority act, 1972, tea act, 1953, tobacco cess act, 1975, and the cotton fabrics (additional excise duty) act, 1957, wherein there had been provisions similar to sub-section (3) of section 3 of the additional duties act, but separate substantive provisions had been made therein for penalties and offences. ..... that headings prefixed to sections or sets of sections in some modern statutes are regarded as preambles to those sections, and that they cannot control the plain words of the statute but they may explain ambiguous words, a rule which, whatever the assistance which it may render in construction, cannot stand logically with the exclusion of marginal notes, for headings like marginal notes are 'not voted on or passed by parliament, but are inserted after ..... to show cause as to why additional duties of excise and cess payable on certain quantity of processed man-made fabrics should not be demanded from them under rule 9(2) of the central excise rules read with section 11a of the central excises and salt act, 1944 (for short 'the central excises act'), and further as to why differential additional duties of excise payable on goods of certain value cleared within a certain period as per details given in the notices should .....

Sunil Kumar Mehra Vs. Mcd and anr.

Court : Delhi

..... sahadeva singh v union of india & ors decided on february 28, 2012 wherein it was held that in the absence of any rules to the contrary, the oms issued by dopt on a subject, from time to time, including the om suggesting the model calendar for holding dpcs become applicable on the government departments; it is therefore ..... it is well settled legal position that where an incumbent is initially appointed to a post as per the applicable rules, whether on ad-hoc basis or otherwise and is later on regularly promoted to said post, his seniority to the said post has to be reckoned from the date of his initial ..... hoc service as an additional town planner to be counter as regular service so that he becomes eligible to be promoted as a chief town planner, the recruitment rules whereof require 8 years regular service as an additional town planner as the eligibility norm.23. ..... aggrieved by the aforesaid, the petitioner filed an application under section 19 of the administrative tribunals act, 1985 before the central administrative tribunal, principal bench, new delhi pleading therein:(i) that the department ought to have considered his date of (regular) promotion to the post of ..... is an act wrongfully done without reasonable or probable cause, and not necessarily an act done from ..... act, requiring a person wronged to be placed in the position but for the mala fide or tainted exercise of power, promotion from a retrospective date can be granted if delay in holding dpc is attributed to a mala fide act .....

Neo Foods Pvt. Ltd. Vs. Neo Milk Products Pvt. Ltd.

Court : Delhi

..... the defendant submits that the plaintiff cannot invoke section 134 (1) of the trade marks act, 1999 ( tm act ) since according to the defendant the plaintiff s products are not sold within the ..... fourthly, it is submitted that the roc had permitted, in exercise of the statutory powers under the companies act, 1956 ( ca ), the defendant to change its corporate name from neo anurena tristar food products private limited ..... sandeep sethi, learned senior counsel appearing for the defendant, on the basis of section 17 of the tm act, that the plaintiff cannot have any exclusive right over the word neo, there is no such submission in the written note of arguments submitted by the defendant at ..... in the application filed by the defendant under order xxxix rule 4 cpc it is stated that on 24th december 2012 the defendant applied for registration of the trademark neo under class 29 for milk and milk based products, yogurt ..... must be noted in the first place that the plaintiff s averments in this regard in the plaint as well as in the application ia no.17169 of 2013 under order xxxix rules 1 and 2 till date remain uncontroverted by the defendant. ..... defendant filed ia no.17849 of 2013 under order xxxix rule 4 cpc and it was considered on 8th november ..... summons in the suit and notice in ia no.17169 of 2013 filed by the plaintiff under order xxxix rules 1 and 2 cpc were issued. ..... (order xxxix rules 1 and2) & 17849 of 2013 (order xxxix rule 4 cpc) ..... by the defendant under order xxxix rule 4 cpc is dismissed.21. .....

M/S Bharat Sanchar Nigam Limited vs.m/s Exnxt Software Private Limited

Court : Delhi

..... he further submitted that since the defects were not removed within a period of seven days as provided under rule 5 of part a(a) of chapter i of volume 5 of the delhi high court rules, the re-filing of the petition would necessarily have to be considered as a fresh institution and thus, the date of filing of the present petition was ..... nigam limited (hereafter bsnl ) has filed the present petition under section 34 of the arbitration and conciliation act, 1996 (hereafter the act ) seeking to set aside the award dated 15.03.2016 (hereafter the impugned award ) passed by the sole ..... of appeal is not taken back, for amendment within the time allowed by the deputy registrar/ assistant registrar, in charge of the filing counter under sub- rule(1), it shall be registered and listed before the court for its dismissal for non-prosecution. ..... ) 337/2016 page 2 of 23 this led exnxt to file a petition under section 9 of the act, being omp no.1154/2014, in this court for seeking an injunction to restrain bsnl from encashing the ..... the impugned award is dated 15.03.2016 and the three months period as specified under section 34(3) of the act for filing an application for setting aside the award expired on 14.06.2016. ..... to rule 5(3) of the delhi high court rules and contended that since the petition was re-filed beyond the period granted by the deputy registrar, its re-filing had to be considered as a fresh institution and such institution was beyond the period specified under section 34(3) of the act. .....

Vazir Sultan Tobacco Company Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(21)ELT757TriDel

..... sub-section (4) of section 37 prescribed the manner of collection by laying down that the provisions of the central excises and salt act and the rules thereunder shall "as far as may be" apply in relation to the levy and collection of the sed as they apply in relation to the levy and collection of the basic excise duty.12. ..... in this case the hon'ble high court had observed vide paras 18 to 22 of its judgment that the central excises and salt act and rules made different provisions as to how, when, where and at what point of time the excise duty was to be determined and paid. ..... manufacture is the point of incidence for the charge to duty, while removal is relevant for its assessment computation and recovery, in the scheme of the various provisions of the central excises and salt act, 1944 and the central excise rules, 1944 ; (b) to a similar effect are the provisions in the law relating to the levy of duties of customs. ..... as pointed out by shri ansari (vide para 18 above), it has been held that, although the additional duty of customs levied under section 3 of the customs tariff act (commonly referred to as "countervailing duty") is equated to the excise duty on the like indigenous goods, that does not make it an excise duty. ..... union of india], since r9a specified the date of removal as the date with reference to which the duty payable is to be determined (air 1972 s.c. .....

Andhra Pradesh Paper Mills Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1986)(23)ELT242TriDel

..... we say this because we have already found following the supreme court's decision in the dhanpat oil & general mills case, that, though the provisions of the central excises and salt act and the rules were made applicable to the levy and collection of the subject cess only on 16-2-1981 (though the impost itself came into force on 1-11-1980), the collector was competent to collect the cess for the back ..... the contention is that this cess could be considered as a duty of central excise only from 16-2-19&1, when the provisions of the central excise act and the rules were made applicable to the levy and collection of the cess and that, therefore, the cess could not be collected for the prior period invoking the central excise law.we do not think that this ..... the appointment of the collector and the application of the provisions of the central excises and salt act and the rules on a date later than the coming into force the cess, do not make for any difference as we have already found. ..... we shall now deal with shri kohli's submission that since the provisions of the central excise act and rules were applied to the levy and eollee-tion of the subject cess only on 16-2-l980, the question of collection of the cess by the central excise authorities for the period 1-11-1980 to l6-2,1981, did not arise. .....

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(23)LC385Tri(Delhi)

..... 1983 elt 239)=- 1983 ecr 117d against which the civil appeal was filed and the stay order was sought and obtained, held that though section 51 of the finance act, 1982 and rules 9 and 49 of the central excise rules, as amended were valid, the retrospective effect given by section 51 will be subject to the provisions of section il-a (which provides for limitation for ..... they had not lapsed, would they be authority for demanding duty in view of the submission that the department acquired the right to recover past dues only with the amendments to rules 9 and 49 in terms of section 51 of the finance act, 1982: and (c) whether the notices dated 4.5.1981 are saved in the present case in view of the favourable judgment in the appellants' own case by the delhi high ..... due to government.in respect of duty and any other sums of any kind payable to the central government under any of the provisions of this act or of rules made thereunder the officer empowered by the central board of excise and customs constituted under the central boards of revenue act, 1963 (l1v of 1963) to levy such duty or require the payment of such sums may deduct the amount so payable ..... . further, sub-section (2) provides that any action or thing taken or done or purporting to have been taken or done before 20.2.1982 under the central excises act and the central excise rules, shall be deemed to be, and to have always been, for all purposes, as validly and effectively taken or done as if the amendments referred to .....

Robindra Textile Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(60)ELT481TriDel

..... robindra textiles mills have been called to show cause as to why the said car should not be confiscated under section 115 of the customs act as amended and is applicable to central excise and as to why penal action could not be taken against them under rule 52a(v) and 29a of the central excise rules, 1944 as amended. ..... deb 2337 should not be confiscated under section 115 of the customs act, 1962 as made applicable to central excise and as to why penal action should not be taken against them under rules 52a(5) and 209a of the central excise rules, 1944.10. ..... again no evidence has been led to show that the appellants had been knowingly concerned with or connived in transporting of goods in violation of the act or rules. ..... coming to section 115 of the customs act again the most important thing is knowledge or connivance. ..... to begin with rule 52a mentioned above deals with the excisable goods which are required to be issued from a factory on a gate pass.obviously, the responsibility in this respect is that of the manufacturer of the goods and admittedly the appellants ..... hence, rule 52a was not relevant in so far as this appellant was concerned.23. ..... i find that the car could be confiscated only if: (ii) it could be shown that it was used with the knowledge or connivance of the owner and or he had failed to take sufficient precautions which a prudent man acting prudently is expected to take.20. .....