Court : Supreme Court of India
Reported in : [1963]1SCR778; [1963]Supp2SCR778
..... december 20, 1958. 2. on december 14, 1957, the government of uttar pradesh issued a notification under section 4(1)(b) of the act exempting from tax, sales of certain goods including biris, provided that the additional central excise duties leviable thereon had been paid. in partial modification of this notification, the government issued another ..... for other purposes. he argues that in the present case an executive authority functioning under the uttar pradesh sales tax act, 1948 (act xv of 1948), hereinafter called the act, made a clearly erroneous order imposing tax on exempted goods, namely bidis, and that it is a clear infringement of the fundamental right of the petitioner to ..... there, as in the present case, the question depended upon the interpretation of the terms of a notification issued under section 3 of the sales-tax act exempting certain goods from taxation. it is said that the view of this court wad based upon the judgments of this court enforcing fundamental rights on the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC988a; (1962)64BOMLR688; [1962]44ITR565(SC); [1962]Supp2SCR366
..... such sanction, deems fit, may impose, for the purposes of this act, any of the following taxes, that is to say, .................................................................................................................................. (iv) an octroi on animals or goods, or both, brought within the octroi limits for consumption, use or sale therein; 6. section 60 lays down the procedure to be observed by ..... sanction to the rule under s. 61 of the act. the appellant municipality thereafter published the rule and the sanction as required by s. 62 ..... resolution duly passed by it, made a rule under s. 60 of the act selecting for the purpose of an octroi tax of - /4/- annas per bengali maund, milk brought within its octroi limits for consumption, use or sale therein. on november 29, 1954, the government of bombay had given its .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC1893; 1983(13)ELT1342(SC); [1963]3SCR338
..... be goods in any senseof the term. 30. mr. prem, learned counsel for the respondent, argued contra. hisargument may be summarized ..... said, the rule only enables the customsauthorities to confiscate the goods imported without a license whereas in thepresent case the goods were imported under a valid subsisting licence. (5)clause (8) of s. 167 of the sea customs act does only authorize theconfiscation of goods so imported and not the sale proceeds of the said goods,for the reasons that the said money could not conceivably .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1969SC244; 1969(17)BLJR186; [1969]1SCR328
..... to the one before us is to be found in bellamy v. saull, (1863) 32 lj qb 366. section 34 of the revenue (no. 2) act, 1861 enacted that no copy of a bill of sale should be filed in any court unless the original was produced before the officer duly stamped. it was held that this provision did not invalidate the ..... hindi in a local paper and if that was done there was sufficient compliance of section 94 (3). the publication was made in hindi in a local paper which had good circulation in rampur; there was no regularly published local hindi newspaper. there was in the circumstances substantial compliance with the provisions of section 94 (3). at p. 975 (of ..... collector there would be no scope for any controversy that the land is transferred to the purchaser, about its area and location, and the terms and conditions of the sale including the sale price. if this information is before the collector and he is satisfied about it, does it still mean that it would be fatal to the application if the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1041; (1973)2SCC345
..... schedule i by a notification issued in that behalf from time to time by the government:(a) an octroi on animals or goods, on both, brought within the octroi limits, for consumption, 01? use, or sale therein.clause 4(1) states that the government may, by notification in the official gazette, make, or may from time ..... have been sanctioned:resolutionthe following bye-laws of the dhrangadhra municipality are hereby sanctioned as per sections 48-i and 61 of the bombay district municipality act, 1901 which act has been adopted by the government of saurashtra.bye-laws made by dhrangadhra municipality for octroi.the dhrangadhra chemical works has taken objection against the rates ..... 60 and with the sanction of the appropriate authority may impose, for the purpose of the act, .any of the taxes, namely:59(1)(iv): an octroi on animals 09 goods, or both, brought within the octroi limits for consumption, use or sale therein.' section 60(a)(ii) provides that every municipality, before imposing a tax shall, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1973)2CTR(SC)30
..... i by a notification issued in that behalf from time to time by the government :'(a) an octroi on animals or goods, or both, brought within the octroi limits, for consumption, or use, or sale therein.'clause 4 (1) states that the government may, be notification in the official gazette, make, or may from time ..... sanctioned :'resolution''the following bye-laws of the dhrangadhra municipality are hereby sanctioned as per sections 48-1 and 61 of the bombay district municipality act, 1901 which act has been adopted by the government of saurashtra.'buy-laws made by dharangadhra municipality for octroi.'the dhrangadhra chemical works has taken objection against the rates ..... 60 and with the sanction of the appropriate authority may impose, for the purpose of the act, any of the taxes, namely :'59 (1) (iv) : an octroi on animals or goods, or both, brought within the octroi limits for consumption, use or sale therein.'section 60 (a) (ii) provides that every municipality before imposing a tax shall, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1980SC1468; (1980)3SCC358; [1980]3SCR625; [1980]46STC164(SC)
..... passed there would be no question of reserving any right of disposal over the same to the coffee board within the meaning of section 25(1) of the sale of goods act. 37. it will be noticed that though on the question of the passing of the property factual material in the form of affidavit of the chief coffee ..... that notwithstanding anything contained in the auction conditions in regard to the payment of prices, insurance warehouse charges, delivery or other conditions and notwithstanding the provisions of the sale of goods act in regard to passing of property, the board or its agents shall not be liable to deliver the coffee in specie, in the event of loss or damage ..... to the customs station for shipment because till then the coffee board has a right of disposal under clause 26 and 31 read with section 25 of the sale of goods act (this being the principal plea of the petitioners) it will be desirable to set out the concerned provisions in order to appreciate properly the rival submissions of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC1621; 1963(1)SCR778
..... order dated december 20, 1958.on december 14, 1957, the government of uttar pradesh issued a notification under section 4(1)(b) of the act exempting from tax, sales of certain goods including biris, provided that the additional central excise duties leviable thereon had been paid. in partial modification of this notification, the government issued another ..... for other purposes. he argues that in the present case an executive authority functioning under the uttar pradesh sales tax act, 1948 (act xv of 1948), hereinafter called the act, made a clearly erroneous order imposing tax on exempted goods, namely bidis, and that it is a clear infringement of the fundamental right of the petitioner to ..... there, as in the present case, the question depended upon the interpretation of the terms of a notification issued under section 3 of the sales-tax act exempting certain goods from taxation. it is said that the view of this court wad based upon the judgments of this court was based upon the judgments .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1993SC2487; 1994(1)ALT(Cri)9; 1993(44)ECC183; 1993LC219(SC); 1993(67)ELT20(SC); JT1993(4)SC135; 1993(3)SCALE64; (1993)3SCC656; [1993]Supp1SCR131
..... or are they inter-woven, inter-connected and inter-playing, on the answer of which depends the survival or otherwise of proceedings for confiscation of goods and imposition of penalties, under chapter xiv of the act.2. on march 4, 1970, harbans lal, the appellant herein, was arrested and a huge quantity of gold, currency notes and other ..... march 4, 1971, a show cause notice was issued to the appellant in accordance with the provisions of section 124 of the act informing him the grounds on which it was proposed to confiscate the goods and to impose on him a penalty, as well as affording him an opportunity for making representation in writing within a period of ..... articles were seized from his possession. the seizure was effected under chapter xiii of the act. sub-section (2) of section 110 occurring in that chapter provides that where any goods are seized under sub-section (1) of section 110 and if no notice in respect thereof is given under clause (a .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1997SC2382; [1997]89CompCas537(SC); JT1997(5)SC481; 1997(4)SCALE114; (1997)5SCC279; [1997]Supp1SCR137; 1997(2)LC191(SC)
..... products since early seventies and its products are marketed and sold all over the country. it is the claim of the appellant that having established a good market for sale of its various products and having captured the confidence of the consumers, thought of offering a scheme as an incentive to the consumers for its products ..... the sachar committee report which recommended to specify certain unfair trade practices and prohibit them altogether as indicated in the bill but, however, the legislature by amendment act no. 30 of 1984 redefined section 33 but did not choose to redefine section 36a despite the recommendation of the sachar committee. he, therefore, urged that ..... . that the impugned prize scheme was approved and authorised by the district magistrate, ahmedabad under the bombay lotteries (control and tax) and prize competition (tax) act, 1958 and the rules framed thereunder. that the increase in the price of its product was not with an intention to cover the prize money either fully or .....
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