Court : Gujarat
Reported in : (2004)2GLR568; (2004)IIILLJ259Guj
..... that such unit, establishment or undertaking of the department can be said to be industry, unless falling in the categories removed by constitutional and competently enacted legislative provisions from the scope of the industrial disputes act as indicated in clause (c) of item iv of the guidelines laid down by the supreme court in paragraph 161 of bangalore water supply case (supra), including the law falling under articles 309 to ..... application no.8259 of 1996 and 2566 of 1997 in the negative, by holding that, the forest and environment department of the state government is not an 'industry' under section 2(j) of the industrial disputes act, 1947, and the question whether any of its units, establishments or undertakings, is an industry or not, will depend upon the nature of the work done by such entity and only when the activity ..... emphasizing that the constitutional functions of the state of undertaking social welfare activities under the directive principles of state policy would not amount to industrial activities.14.1 the word 'industry' as defined in section 2(j) of the act reads as under :'section 2(j) :- 'industry' means any business, trade, undertaking, manufacture or calling of employers and includes any calling, service, employment, handicraft, or industrial occupation or avocation of workmen'.14.2 ..... is a body corporate constituted under a statute, are promotion of traffic safety and collection of taxes. ..... act, 1931, licensing of commercial aircraft under the air transport act .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1997)(93)ELT766Tri(Chennai)
..... it is submitted that though a declaration as provided by section 3 of the provisional collection of taxes act, 1981 was made while introducing the said bill in parliament, such declaration cannot enable the excise authorities to include the charges of printing and lacquering in the assessable value of the said tubes and rigid ..... by the firm can be said to constitute the raw material of the firm for producing plywood circles and not as the finished product of the firm, the position, in view of the definition of 'manufacture' as given in section 2(f) of the act, the provisions of rule 9 and the provisions contained in item 16b in the first schedule, remains unaltered and unaffected; and plywood manufactured for producing circles becomes liable to duty at the block stage or panel stage. ..... there the question that arose was as to at which point the duty on yarn which was manufactured at the intermediate stage was to be collected as yarn after it was manufactured was sized and the revenue sought to collect duty at the sized yarn stage. ..... the charges for these services rendered are being collected separately from the respective customers. ..... tariff item 27 in the schedule to the central excise act, as it stood at the relevant time, read as follows : (a) (i) in any crude from including ingots, bars, blocks, slabs, billets, shots and billets, namely, plates, sheets, circles and strips in any form or size, not otherwise specified ..... the definition of manufacture, as inserted by the finance act (no. .....
Tag this Judgment!Court : Karnataka
Reported in : 1988(17)LC83(Karnataka)
..... the subject-matter was enforceability of the provisions of section 3 of the provisional-collection of taxes act, 1931, with reference to the levy made under ltem-27(e), after amendment by finance ..... a comparative study of these amendments in relation to the definition of 'manufacture' and tariff items in relation to the cotton fabrics vis-a-vis the amendments brought about in the act so far as aluminum products are concerned would help in appreciating the rival contentions of the parties and having regard to the argument of the department that the reasons given for and the ratio ..... the facts of the present case, the manufacturer of plain tubes and processor of lacquering and printing being the same, the department may continue to levy and collect the duty on the price at which the processed tubes are sold, for the first time ..... amended definition of section 2(f)(viii) and tariff item-27 of the i schedule to the central excises and salt tax act, 1944, as also the corresponding provisions of item no ..... , by independent processes, whether on their own account or on job-charges basis, the value for the purposes of assessment under section 4 of the central excise act will not be the processing charges alone but the intrinsic value of the processed fabrics which is the price at which such fabrics are sold for the first time in ..... private limited company who is a manufacturer of aluminum collapsible tubes and rigid cans under a licence granted under the central excise and sales tax act (the 'act'). .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2000)(118)ELT386TriDel
..... has held that the rate of duty as enhanced in the budget day is payable in terms of the undertaking, on budget day clearance between 1700 hours and 2400 hours, and there is no conflict with the provisions of the provisional collection of taxes act, which act applies to collection of duty at rates enhanced by the finance bill pending its enactment in respect of clearances made after 00 hours' on the next day of presentation of the budget. .....
Tag this Judgment!Court : Rajasthan
Reported in : 2005(191)ELT99(Raj); RLW2005(1)Raj264; 2005(1)WLC110
..... conferred by sub-rule (1) of rule 8 of the central excise rules, 1944, read with sub-clause (5) of clause 34 of the finance bill, 1975, which clause has, by virtue of the declaration made in the said bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law, and the notification of the government of india in the ministry of finance (department of revenue and insurance) no. ..... special duties of excise:- (1) in the case of goods chargeable with a duty of excise under the central excise act, as amended from time to time, read with any notification for the time being in force issued by the central government in relation to the duty so chargeable, there shall be levied and collected a special duty of excise equal to ten per cent of the amount so chargeable on such goods. ..... (5) the provisions of the central excises act and the rules made thereunder, including those relating to refunds and exemptions from duties shall, as far as may be, apply in relation to the levy and collection of the auxiliary duties of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that act or those rules, as the case may be.'7. .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(2)WLN199
..... 26th march, 1999, in terms of section 3 of the rajasthan provisional collection of tax act, 1958 when bill for the aforesaid act was introduced in the legislative assembly as per section 1 of the act. ..... sections 3, 4 and 12 read with rule 10 and under section 13 read with rule 14(6) of the rajasthan tax on entry of goods into local areas act; 1999 (for short, 'the act of 1999') for making an assessment and levying penalty under sub-section (2) of section 17 pointing out that the petitioner is unregistered dealer and is liable to pay tax under the act of 1999 but he has failed to submit the return of turnover/information within the time prescribed under ..... , it is also not open for the dealer to collect any tax under the act from the buyers and if for that period for which he is availing exemption during the financial year, exemption fee is not deposited by the 15th of april, but deposited later on, then in order to avail the benefit of the scheme for which instalment has been deposited, it has to bear the interest alongwith a penalty equal to 50% of the tax amount outstanding against him. ..... under the scheme, on 15th january, 2000 a notification has been issued under section 9 of the act of 1999 exempting the registered dealers from tax payable under the act in respect of all kinds of textiles on the following conditions, viz; (1) that such dealer is entitled to exemption who opts for scheme on or before 28th march, 2001 as per the amendment brought into effect by notification dated .....
Tag this Judgment!Court : Mumbai
Reported in : 1980CENCUS278D
..... a declaration was made under the provisional collection of taxes act 1931. ..... this was so held by accepting the contention raised on behalf of the union of india that the stage of point of time at which the duty is to be levied, by reason of the provisions of the said act and the rules, is not the point of time of manufacture or production of goods but at a subsequent stage when the goods are sought to be removed from the factory concerned. ..... during this period between 21st march 1968 and 27th may 1968, the petitioners removed goods from the factory in accordance with the provisions of the central excise act and rules, after filing necessary arl forms and submitting the same to the officer concerned. ..... he contends that it is in these circumstances, that the demand notices were issued and the goods allowed to be cleared on the assessment of duty payable nil and that this assessment should be treated as a provisional or no assessment at all. ..... 19 of the first schedule to the central excises and salt act 1944, the rate being 25 paise per square metre. ..... the prothonotary and senior master to act on the minutes on the advocate for the petitioners undertaking to draw up the order within twelve weeks from today.no order as to costs. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC1564; 1978(2)ELT328(SC); [1967]3SCR205
..... under the provisional collection of central taxes act (xvi of 1931) this duty became payable from the 1st day of march, 1961 ..... section 3 of the act lays down inter alia that there shall be levied and collected in such a manner as may be prescribed duties of excises on all excisable goods which are produced on manufactured in india at the rates setforth in the first schedule ..... the duty collected must, therefore, be refunded and we order ..... the assistant collector rejected the claim and confirmed the collection of differential duty. ..... understand this rule and its implications something must be said first about the scheme of the central excise and salt act, 1944 and the central excise rules, 1944. ..... this appeal is that the order of the deputy superintendent confirmed by the assistant collector, the collector of excise and the central government was illegal and contrary to the provisions and intendment of the central excise act and the rules framed thereunder, because under r. ..... matter was then placed by the appellant company before the assistant collector, central excise, cuttack and the company requested that the differential duty be refunded as it had been illegally collected. ..... the appellant company holds a licence under the central excise act in form l - 4 prescribed by the central excise rules, ..... 13 of the finance act, 1961 (act xiv of 1961) read with item 17 of the ..... the central excise act defines 'excisable goods' to mean goods specified in its first schedule and subject to a duty of .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(9)ECC231
..... and have carefully considered the matter.we observe that only such of the tariff changes proposed in the budget of 1979 were effective immediately as related to imposition or increase of duty" this is so because the declaration under the provisional collection of taxes act, 1931 inserted in the finance bill read with section 3 of that act applied only to imposition or increase of duty.any other provisions of the finance bill were to take effect only after they were enacted. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC526Tri(Delhi)
..... , dated 28-2-1982 was issued under the provisional collection of taxes act. ..... finance act, 1982 was passed on 22-4-1982. .....
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