Court : US Supreme Court
..... , a line drawn around those islands and the intervening waters would constitute the 'coast' of louisiana within the definition of the submerged lands act. since that act confirms to all states rights in submerged lands three miles from their coasts, the government concedes that louisiana would be entitled not only to ..... but is exclusively a domestic controversy between the state and nation. the united states, nevertheless, contends that, in determining this purely domestic dispute, the act's words must be given their content in international law, and the controlling principles must be found in the international convention. the united states places its ..... the convention's provisions in derogation of relevant principles of international law. i the "inland water line" comprehensive congressional regulation of maritime navigation began with the act of april 29, 1864, [ footnote 8 ] which promulgated rules applicable to all vessels of domestic registry on any waters. these rules were patterned on .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1970SC564; [1970]40CompCas325(SC); (1970)1SCC248; [1970]3SCR530
..... or local authority or any other person or persons; the carrying on of agency business of any description including the clearing and forwarding of goods, giving of receipts and discharges and otherwise acting as an attorney on behalf of the customers, but excluding the business of a company. clause (h) speaks of undertaking and executing ..... use, if it gives an enhanced value at the date of acquisition.113. the important methods of determination of compensation are --(i) market value determined from sales of comparable properties, proximate in time to the date of acquisition, similarly situate, and possessing the same or similar advantages and subject to the same or ..... its value at the time of acquisition has to be fixed; there are many modes of valuation, namely, estimate by an engineer, value reflected by comparable sales, capitalisation of rent and similar others. the application of different principles may lead to different results. the adoption of one principle may give a higher value .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC1061a
..... c.r. 90 the federal court was concerned with the interpretation of entry 45 list i of the government of india act (duties of excise on tobacco...) and entry 48 list ii (taxes on the sale of goods and on advertisements). on these matters the canadian cases could not possibly be of any assistance or relevance.53. in ..... schedule, for entry 50, the following may be substituted, namely :50. taxes on the sale, turnover or purchase of goods including taxes in lieu thereof on the use or consumption within the province of goods liable to taxes within the province on sale, turnover or purchase; taxes on advertisement.32. two points emerge from this. the constituent assembly ..... court, while discussing the powers of taxation of the center and the provinces in 'the matter of excise and sales tax, brought out the difference between the distribution of powers in the canadian and the indian acts:it is natural enough, when considering the ambit of an express power in relation to an unspecified residuary power .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC1061; [1972]83ITR582(SC); (1971)2SCC779; [1972]2SCR33
..... c.r. 90 the federal court was concerned with the interpretation of entry 45 list i of the government of india act (duties of excise on tobacco...) and entry 48 list ii (taxes on the sale of goods and on advertisements). on these matters the canadian cases could not possibly be of any assistance or relevance.53. in ..... schedule, for entry 50, the following may be substituted, namely :50. taxes on the sale, turnover or purchase of goods including taxes in lieu thereof on the use or consumption within the province of goods liable to taxes within the province on sale, turnover or purchase; taxes on advertisement.32. two points emerge from this. the constituent assembly ..... court, while discussing the powers of taxation of the center and the provinces in 'the matter of excise and sales tax, brought out the difference between the distribution of powers in the canadian and the indian acts:it is natural enough, when considering the ambit of an express power in relation to an unspecified residuary power .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC1690
..... 1946 was enacted on september 25, 1946 which was followed by the act of 1946. there are numerous acts which were enacted for the purpose of fixation of prices, e.g., supply and prices of goods act 1950, tariff commission act 1951 and the act. the essential commodities act 1955 was enacted containing the provisions in which under section 3(2) ..... model) at rupees 14,003/-. the above, according to the notification, was ex-factory price inclusive of dealer's commission but did not include excise duty, central sales tax and local taxes, if any and transportation charges. the car prices inquiry commission (hereinafter referred to as the commission) worked out the ex-works cost for ..... that the customers have sometimes to wait for a long period for replacement. the pande committee in 1967 had deprecated the fall in the standard of after-sale service. the tariff commission in its third report published in 1968 did not accept the dealers' claim for an upward revision of profit margin. the commission .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC734; (1973)3SCC435; [1973]2SCR882
..... closing it, and it varies from region to region as it depends on two factors availability of sufficient quantity of cane and (ii) period for which reasonably good quality of cane giving economic recovery of sugar is available. sugar recovery depends mainly on three factors: (i) the quality of sugarcane, (ii) length of the ..... essential is not so much of current or past costs but forecast of future cost with accuracy.... generally pricing should be such as to increase production and sales and secure an adequate return of capital employed'. at page 3 the problem of selection of units for cost study has been considered. the general practice ..... called compendiously the 'sugar producers') challenging the validity and legality of the levy sugar supply control order 1972 made under section 3 of the essential commodities act, 1955, hereinafter called the 'act' fixing the price of levy sugar in the different zones in the country and praying for various reliefs. writ petitions nos. 279 to 283, 293 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1461; (1973)4SCC225; [1973]SuppSCR1
..... on its legislative function by reading in some limitation which we may think was probably intended but which cannot be inferred from the words of the act. the above observations hold equally good when we are construing the provisions of a constitution. keeping them in view we can get no material assistance in support of the petitioners contention ..... sense. a broad and liberal spirit should inspire those whose duty it is to interpret it gwyer c.j. in re. c.p. & berar sales of motor spirit & motor lubricants taxation act 1938 [1939] f.c.r. 18 adopted the words of higgins j., of the high court of australia from the decision in attorney general for ..... house; its value at the time of the acquisition has to be fixed; there are many modes of valuation, namely, estimate by an engineer, value reflected by comparable sales, capitalisation of rent and similar others. the application of different principles may lead to "different results. the adoption of one principle may give a higher value and the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1974SC923; (1974)4SCC710; [1974]3SCR397
..... comes to know that the bailment has come into existence. you cannot claim delivery from a statutory bailee till you know of the bailment, which under the act arises only on the vessel discharging the goods into the port-certainly not before. in this species of actions, the right to due postulates knowledge of the right. till then it is embryonic, unborn ..... diary of the police station was held entitled to invoke the 3 months limitation under section 42 of the police act since the act complained of was the non-discharge of duty in keeping a regular diary. even filing false returns by a sales tax assessee was held in sitaram v. state of madhya pradesh [1962] supp 3 s.c.r. 21 as ..... an act done under the berar sales tax act whereunder a prosecution for such an act had to be brought in three months. the ratio decidendi is set out by ray, j. (as he then was) thus:25. these decisions in the light of the definition .....
Tag this Judgment!Court : US Supreme Court
..... of language in 2 were proposed, the language "except for participation in rebellion, or other crime" was never altered. the language of 2 attracted a good deal of interest during the debates, but most of the discussion was devoted to its foreseeable consequences in both the northern and southern states, and to ..... the time of the adoption of the amendment. in fact, one form of disenfranchisement -- one-year durational residence requirements -- specifically authorized by the reconstruction act, one of the contemporaneous enactments upon which the court relies to show the intendment of the framers of the fourteenth amendment, has already been declared unconstitutional ..... in congress, and senators and representatives shall be admitted therefrom on their taking the oath prescribed by law, and then and thereafter the preceding sections of this act shall be inoperative in said state. . . ." (emphasis supplied.) section 5 was introduced as a senate amendment to the house bill, which was concerned .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1975SC17; (1974)2SCC777; [1975]2SCR138
..... by their nature adapted for use on the roads they are registerable, and they have to be registered and are liable for payment of tax under the taxation act. there has been a good deal of argument on both sides on the meaning of the expression 'adapted for use upon roads'. we have been referred to certain english decisions which deal ..... case, it is said that the tractor cannot ply in a public place, nor does it ply in any other place for carrying passengers or goods. it could not evidently fall within section 22 of the act. though this is so, the high court says that because it can be adapted by attaching a trailer, it comes within section 2(18), ..... cause or permit the vehicle to be driven in any public place or in any other place for the purpose of carrying passengers or goods unless the vehicle is registered....' similarly under section 3 of the act 'no person shall drive a motor vehicle in any public place unless he holds an effective driving licence issued to himself authorizing him to .....
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