Judgment Search Results Home > Cases Phrase: multimodal transportation of goods act 1993 section 23 general average Court: karnataka Page 1 of about 215 results (0.164 seconds)

Ugar Sugar Works Limited (Distillery Unit) Vs. State of Karnataka and ...

Court : Karnataka

Reported in : 2004(5)KarLJ525

..... 1987. apart from the said rules, the provisions of karnataka excise (distillery and warehouse) rules, 1967 also makes several provisions regulating allotment of rectified spirit, its transportation, storage etc., rule 31 of the said later set of rules empowers the respondents to allot rectified spirit to the arrack manufacturers who take the delivery of the ..... of rectified spirit sold to arrack manufacturers. it was further contended that the decision of the supreme court in bihar distillery's case, was no longer holding good in the light of the judgment of their lordships in deccan sugar and abkari company limited v. commissioner of excise, andhra pradesh, (2004)1 scc 243. ..... that the distilleries would be entitled towards price would be a reasonable amount within the meaning of section 9 of sub-section (2) of the sale of goods act, 1930. the government had on the basis of data collected by a qualified chartered accountant come to the conclusion that in the case of captive distilleries .....

State of Karnataka Vs. Jindal Aluminium Limited

Court : Karnataka

Reported in : [2002]126STC458(Kar)

..... his statement made before the central excise authorities, at delhi, on july 26, 1994 has also confirmed that the said six consignments were assessee's goods and that they were transported without any documents.'4. the assessing authority has estimated the suppressed turnover from 1990-91 to 1993-94 and has also taken into consideration all these ..... been pointed out, on the basis of which, a different conclusion could be arrived at. it was mainly on the basis of the transporters document that inference was drawn that the goods have been sent by the assessee without recording the same in the books of account. the finding which has been given by the tribunal ..... by actl happened to be settled on a date subsequent to the date of actual lifting and transportation of the goods from the manufacturing unit to nelamangala godown. wherever the freight had been paid on the very same day of transportation, the lorry challan contained only one date. about the vehicle number mentioned in lorry challan being .....

indushekar B.S. and ors. Vs. the Special Land Acquisition Officer

Court : Karnataka

Reported in : ILR2004KAR2978

..... ) average annual yield from the land for five consecutive years till the determination and nearness to road and market, distance from village site, its location in general, level of land, transport facilities, facilities available for irrigation, such as tanks, wells and pumpsets; and(viii) the nature of crops raised on the land. other lands:(i) the nature and condition of the ..... rao holding that a certified copy of a sale deed is not per se not admissible in evidence unless the vendor or vendee or scribe is examined continues to hold good. he relies on the following observations in the said decision:'the best evidence of the value of property are.... in the absence of a sale deed relating to the acquired .....

Anil Kumar Bhandari Vs. Union of India (Uoi)

Court : Karnataka

Reported in : ILR1995KAR193; 1995(1)KarLJ632

..... void...' 31. in k. ramanath vs. state of tamil nadu and another : [1985]2scr1028 , supreme court dealing with a similar situation relating to prohibition of transport movement and otherwise carrying of paddy outside thanjavur district and two taluks each in south arcot district and thiruchinapally district, the supreme court has held as follows :'23. ..... ' must appear before the court will intervene, that is, and ought to be, a difficult onus for an applicant to discharge. the courts are not very good at formulating or evaluating policy. sometimes when the courts have intervened on policy grounds, the court's view of the range of policies open under the statute or ..... directives there is no fall in prices of coffee in the domestic market. the action of the central government in issuing the impugned directives, therefore, lacks good faith and the same has been issued in mala fide exercises of power. it is further contended that the impugned directive has deprived the petitioners of their .....

Steel Suppliers Vs. Joint Commissioner of Commercial Taxes (Admn.)

Court : Karnataka

Reported in : ILR1994KAR3175

..... locally outside corporation limit and also within the corporation limit and also claimed exemption of the same. the assessee had not added cost of transportation charges for transporting from the place of roller to bangalore in the taxable value. such cost would form part of the cost price on which the dealer ..... submission also cannot be accepted for the reasons as aforesaid as the assessee had nowhere even whispered before assessing authority, that the disputed turnover was of goods which he had purchased outside municipal limits, stored them outside municipal limits and had directly sold them to outside purchasers. such a material having a ..... with effect from 4-2-1993 and by section 2 sub-section (3) thereof, it was laid down by the legislature that in karnataka tax on entry of goods act, 1979 for the expressions 'assistant commissioner', 'deputy commissioner' and 'joint commissioner' wherever they occur, the expressions 'deputy commissioner', 'joint commissioner' and 'additional .....

Purvankara Projects Limited, Bangalore Vs. the Urban Development Depar ...

Court : Karnataka

..... ) and several other judgments, has held in paragraph 64 hat the condition imposed by the bda requiring payment of certain charges for augmentation of water supply, electricity, transport, etc., cannot be characterized as levy of tax. the apex court has further pointed out that the bda was obliged to provide different types of amenities to the ..... bda, but that cannot detract from the fact that they would certainly be benefited by the construction of the outer ring road and intermediate ring road, mass rapid transport system, etc., and they will also be the ultimate beneficiaries of the kaveri scheme because of availability of to spare water for the private layouts. thus, in ..... the apex court while repelling the challenge made to the condition imposed by the bda requiring the house building co-operative society limited for augmentation of electricity and transportation etc., has held that the same could not be termed as the demand made by the bda that amounts to levy of tax and was ultra vires .....

Shri Gopalakrishna Shetty Vs. State of Karnataka and anr.

Court : Karnataka

Reported in : ILR2005KAR2993; (2008)13VST328(Karn)

..... and it is decided to levy tax under section 28aa(4) as proposed in the proposition notice and assessed as under:________________________________________________________________________________sl. transport goods qty. value rate taxno. permit of tax leviedno. and date________________________________________________________________________________1. 0240301/ naptha 8.150 1,40,180/- 12% 16, ..... levied under section 28aa(4), the penalty under section 28aa(5) is levied equal to the tax and ordered accordingly.__________________________________________________________________________sl. transport goods qty. value tax penaltyno. permit leviedno. and date__________________________________________________________________________1. 0240301/ naptha 8.150 1,40,180/- 16,822/- 16,822 ..... shall be liable to pay by way of penalty a sum not exceeding double the amount of tax leviable on the goods transported'.the language employed by the legislature under sub-sections (4) and (5) of section 28aa of the act is .....

Commissioner of Income-tax Vs. Syndicate Bank

Court : Karnataka

Reported in : (2003)180CTR(Kar)1; [2003]261ITR528(KAR); [2003]261ITR528(Karn)

..... an agreement assigned its office as managing agent and all rights and benefits under the managing agency agreement in consideration of a receipt of a fixed sum which he transported to its capital reserve account and assigned all such rights in favour of the transferee companies. in view of such facts the question was as to in respect of ..... (2 of 1934) ; (iv) the net balance in current accounts maintained in india by a scheduled bank ; the redemption fine being paid for the purpose of redeeming the goods and carrying on of the business permitted in law, it could be allowed as an item of deductible expenditure. with great respect, we are unable to share this view of ..... be claimed as a 'business expenditure' as it had been laid out for the purpose of redeeming the dates which had been confiscated by the customs authorities in which goods the assessee was carrying on trade. the supreme court, affirming the view taken by the bombay high court, held that no item of expenditure which was paid by .....

Subbanna Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1994KAR992

..... available for development and connurbation has also increased under diverse heads, residential constructions are permitted and larger scale commercial use, industrial use, public and semi-public user of areas, transportation and parks, open spaces are also provided. these additional uses of land permitted on larger scale will naturally give benefit to the concerned occupier of such lands as contemplated by ..... depends on the other, it cannot be sub-divided or severed, so that if portion of it is bad rest cannot be saved. the whole of it is either good or bad.(5) c.d.p. is not for city planning area but is for metropolitan area as defined under the b.d.a. act and therefore it is ..... component of which depends on the other, it cannot be sub-divided or severed. in other words if it is bad for part, it cannot remain good for the rest. it is either wholly good or wholly bad. 26. we have given our anxious consideration to the aforesaid various facets of this point. so far as first aspect (a) is .....

The Ugar Sugar Works Ltd. Vs. the Deputy Commissioner of Commercial Ta ...

Court : Karnataka

Reported in : ILR2004KAR3223; [2005]139STC413(Kar)

..... taxes in karnataka, bangalore and anr., 93 stc 247, took the view that the freight charges collected separately by the assessee from the wholesaler for the purpose of transporting goods from the factory site to the door of the buyer is required to be excluded while computing the taxable turnover of the assessee. further, in the same case ..... question that came up for consideration before the supreme court was, whether the freight charges collected separately by the assessee from the wholesaler for the purpose of transportation of the goods from the factory site to the door of the buyer, could be included in the sales turnover of the assessee for the purpose of computation of sales ..... which are incurred by the dealer either expressly or by necessary implication of and on behalf of the purchaser after the sale when the dealer undertakes to transport the goods and to deliver the same or where the expenditure is incurred as an incident of sale and the said rule was not intended to exclude from the .....