Court : Delhi
Reported in : [2004]136TAXMAN94(Delhi)
..... by the assessing officer, wherein he stated that the said entries were made by the accountant of the assessed in respect of certain transactions which he had conducted for sale of diamonds worth rs. 15 lakhs, brought by him to delhi. he, however, admitted that he was not assessed to income-tax. not being satisfied with the ..... of certain cash transactions, was found and seized.3. after making some preliminary enquiries the assessing officer issued a notice to the assessed under section 158bc of the act, directing it to file its return for the block period ending 17-11-1995. in deference to the said notice, return was filed declaring nil income.4. ..... the present appeal are as follows :the assessed, a private limited company, incorporated under the companies act, 1956, is engaged in the exports of handicrafts goods. on 17-11-1995 a search and seizure operation under section 132 of the act took place at the business premises of the assessed and the residences of its directors. during the course .....
Tag this Judgment!Court : Delhi
Reported in : (2004)188CTR(Del)277; 109(2004)DLT811; 2004(73)DRJ95; [2004]269ITR268(Delhi)
..... by the assessing officer, wherein he stated that the said entries were made by the accountant of the assessed in respect of certain transactions which he had conducted for sale of diamonds worth rs. 15 lakhs, brought by him to delhi. he, however, admitted that he was not assessed to income tax. not being satisfied with ..... of certain cash transactions, was found and seized.3. after making some preliminary enquiries the assessing officer issued a notice to the assessed under section 158bc of the act, directing it to file its return for the block period ending 17 november 1995. in deference to the said notice, return was filed declaring nil income.4. ..... the present appeal are as follows :the assessed, a private limited company, incorporated under the companies act, 1956, is engaged in the exports of handicrafts goods. on 17 november 1995 a search and seizure operation under section 132 of the act took place at the business premises of the assessed and the residences of its directors. during the .....
Tag this Judgment!Court : Monopolies and Restrictive Trade Practices Commission MRTPC
Reported in : I(2004)CPJ10MRTP
..... than the mrf and local market price. this has been possible among other things because of appreciating the philosophy of consumer co-operatives, leading producers of consumer goods have been allowing some extra discount to such consumer stores. as these consumer stores are working in the best interest not only of their thousands of members ..... from the redistribution stockists at par with other retailers in case they find the discounts allowed to the redistribution stockists at higher rates.11. as regards the sales promotion schemes to be made applicable to the stores/ kendriya bhandar/super bazar, we find force in the arguments of the management that these are not only ..... . these practices are contended to be restrictive trade practices as covered under section 2(o) and section 33(1)(e) of the monopolistic trade practices act (in short "act). it is prayed that inquiries be instituted against the said respondents and cease and desist order be passed against them.2. in view of the same .....
Tag this Judgment!Court : Authority for Advance Rulings
Reported in : (2004)(93)ECC546
..... on which the advance ruling is sought. (2) the question on which the advance ruling is sought shall be in respect of,-- (a) classification of any goods under the central excise tariff act, 1985 (5 of 1986); (b) applicability of notification issued under sub-section (1) of section 5a having a bearing on the rate of duty; (c ..... ) the principles to be adopted for the purposes of determination of value of the goods under the provisions of this act; (d) notification issued, in respect of duties of excise under this act, the central excise tariff act, 1985 (5 of 1986) and any duty chargeable under any other law for the time being in ..... relatable to one of the enumerated heads.undisputedly, clause (a) of section 23c is regarding "classification of any goods under the central excise tariff act, 1985." the stage of classification arises only after the process of manufacture of goods is over. the classification in clause (a) can by no stretch of imagination take in its fold the process .....
Tag this Judgment!Court : Karnataka
Reported in : [2006]146STC513(Kar)
..... to know that, there was a separate notification issued by the government in exercise of the power conferred under section 8(5) of the cst act, 1956 in which cst payable on inter-state sale of the goods, namely, (1) liquid glucose, (2) dextrin (3) maize starch (4) gluten (5) grits (6) maize husk (7) oil cake (8) corn step liquor ..... petitioner has sought to quash the provisions of clause (ii) of sub-section (2) of section 18-aa of the karnataka sales tax act, 1957, as violative of article 14 of the constitution of india. the petitioner has also sought for a writ of prohibition, restraining the first respondent from proceeding further ..... petition. further, the petitioner has sought for a declaration declaring that, the provisions of clause (ii) of sub-section (2) of section 18-aa of the karnataka sales tax act, 1957 have no applicability to amounts collected by way of or purporting to be by way of cst in excess of a the prescribed rate of tax. further, the .....
Tag this Judgment!Court : Central Administrative Tribunal CAT Ahmedabad
Reported in : (2005)(2)SLJ49CAT
..... on the invoice or is defective. note--(2) when the central government issues any order under section 71(1)(b) of the railways act, 1989 to carry any goods or class of goods by such route or routes and at such rates as may be specified in the order, the same will apply not withstanding what is ..... from the context. the more important sub-sections are: "(21) "forwarding note" means the document executed under section 64 of the railways act, 1989. (50) "station master" includes station superintendent, goods superintendent, inspector/supervisor, chief goods clerk or any other person incharge of a booking parcels or other offices. (52) "through traffic" means traffic carried over two or more ..... : (h) notwithstanding anything contained in rule 125(1)(b), on the central government issuing an order under section 71(1)(b) of the railways act, 1989 that goods specified in the order can be carried and charged by a route specified therein or by any of the two alternative routes specified therein, the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2004)(174)ELT83Tri(Mum.)bai
..... been made to cfl falling under chapter 85. as such, we are of the view that any goods which conforms to the description "compact fluorescent lamps falling under chapter 85 of the first schedule to the customs tariff act, 1985" and originating in or exported from the specified countries would attract antidumping duty at the specified ..... the body of the impugned goods while pleading that this is a curable defect.4. in regard to ..... the claim of the appellants seeking classification of the impugned goods as filament lamps under sub-heading 8539.29. as regards the violation of the indian trade and merchandise marks act, 1958 we find that the appellants have conceded before the original authority that the impugned goods do not have the name of the manufacturing country on .....
Tag this Judgment!Court : Delhi
Reported in : 114(2004)DLT145; 2004(76)DRJ543; 2005(180)ELT5(Del)
..... till the date of payment of this duty. the interest liability shall be effective from the date the provisions of section 11ab came into effect under the act. the applicant shall work out the interest liability accordingly, have it certified by the jurisdictional commissioner of central excise and shall make the payment thereof within 30 ..... during the period from august, 1995 to december, 2000. show cause notice was issued for invoking penal provisions under section 11ab and 11ac of the central excise act, 1944. ultimately, the petitioner approached the settlement commission and the application was admitted on or about 12.12.2001 and after hearing, the order was made on ..... notices.2. the petitioner sells the manufactured items to the motor vehicle manufacturers. it is required to clear the goods on payment of excise duty. in the instant case, it has availed a modvat credit on sale of safety glass to the motor vehicle manufacturers like maruti udyog ltd.3. for the purpose of manufacture of .....
Tag this Judgment!Court : Delhi
Reported in : AIR2005Delhi158; 114(2004)DLT549
..... of loss or damage suffered by any account by the shipper or consignee, is not the same as the loss and damage referable to the goods. we are relying upon the judgment of m/s.viz sales corporation vs.lufthansa, german airlines's case (supra) and approve the reasoning of the learned single judge. in paragraph-18 of the east and west ..... goods. in the former case non-delivery, mis-delivery, loss or destruction are all covered. in any of these events the shipper or consignee ..... not have treated the same as unqualified, which was so in their absence. in m/s.viz sales corporation vs.lufthansa, german airlines's case (supra) it was held :-'thus the words 'loss or damage' in para 6 to article 3 of the schedule to carriage of goods by sea act have reference to the shipper and the consignee and not to the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2005KAR2183
..... the said award sought reference of their claims to the civil court for enhanced compensation by making necessary applications under section 18 of the act. the civil court on such reference placing reliance on ex.p-5 sale deed fixed the marked value of the acquired land at the rate of rs. 3,79,260/- per acre. hence, these appeals ..... contended that the civil court ought to have deducted 65% towards developmental charges. it was also contended that ex.p-5 document could never be regarded as a comparable sale document to determine the market value of 19 acres 24 guntas of land, it was contended by sri rudra gowda that the market value fixed by the land acquisition ..... 12,95,383/-. in both the above cases, the supreme court has upheld the determination of the market value based on the average of the prices reflected in the sale documents which were used as a evidence for determining the market value. we are of the considered opinion that the application of similar method/procedure in this case also .....
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