Judgment Search Results Home > Cases Phrase: shops and commercial establishments act 1961 chapter 1 preliminary Page 83 of about 2,648 results (0.189 seconds)

Oriental Fire and General Insurance Co. Ltd. Vs. American President Li ...

Court : Mumbai

Reported in : (1968)70BOMLR487; [1968]38CompCas294(Bom)

..... national petroleum company ltd. v. popatlal (a.i.r. 1936 bom. 344, 346; 38 bom. l.r. 610 at 621) are as follows : 'the rule of english law is clearly established that the only persons who can sue upon a contract are the parties to that contract. no doubt there are many case in the books in which persons who are ..... amending section 6(e) of the transfer of property act has also been represented to government. on consideration of the opinions expressed by the provincial governments, high court and leading commercial bodies, government has now reached the conclusion that this is desirable.' 48. if the object of introducing sections 130a and 135a in the transfer of property act was to bring .....

Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)96TTJ(Delhi)1

..... done by the installation contractor. according to mr. sharma the reference in the supply contract to the acceptance test being done by the installation contractor clearly established the close nexus between the supply and installation agreements and proved clinchingly that both are one and the same, divided only for purposes of income-tax. ..... is not applicable, there is no question of clause (iii) being applicable. clause (iv) which refers to imparting of any information concerning technical, industrial, commercial or scientific knowledge, experience or skill is also not applicable because the software supplied by the assessee was not supplied for the purpose of imparting any such information ..... by delhi high court that it was not possible to apportion the lump sum consideration as for design on the one part and for engineering, manufacturing, shop testing and packaging, on the other.it was, therefore, held that the transfer of designs would not fall within explanation 2 below section 9(1)(vi .....

The Asstt. C.i.T. Vs. National Lamination Industries

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (2007)109ITD181(Ahd.)

..... attributable" or "referable to". the industrial undertaking must itself be the source of the profits and gains and it would not be sufficient if a commercial connection is established between the profits and gains earned and the industrial undertaking. from section 80hh(2) of the act it is clear that the act has not ..... does not retain identity of raw material after it has undergone the process of manufacture. it was a case bidi manufacturing and the court applying the well-established principles, held the assessee-company was an industrial undertaking engaged in business of manufacturing bidies. tendu leaves and tobacco, which are used as inputs, do ..... disturbed while cutting. heating or annealing done by the assessee means passing the crgo sheets through electric furnace for a few seconds. it is a scientifically established fact that unless and until heat is substantially absorbed; there can be no structural change. the annealing done by the assessee only regularizes the disturbed orientation .....

Nepal Chandra Banerji Vs. Commercial Tax Officer and ors.

Court : Kolkata

Reported in : [1977]40STC23(Cal)

..... observed in paragraph 1 of the report as follows :these are petitions under article 32 of the constitution by the coffee board, bangalore, directed against the joint commercial tax officer, madras and the state of tamil nadu questioning the demand of sales tax on certain transactions of sales, which the board claims are sales in ..... that the river-bed from which the petitioner collected the stones were never leased out to the public works department, government of west bengal. according to the commercial tax officer, since the stones were collected and royalty was paid to the forest department and not to the public works department of the government of west ..... petitioner never became the owner of the stones, there was no question of selling them to the public works department, government of west bengal. consequently, the commercial tax officer was in error in holding that the transactions in question amounted to sale and imposing sales tax under the provisions of the act on the basis thereof .....

1. P.Paramasivan Vs. 1. the Management of Madurai Corporation ...

Court : Chennai

..... counsel appearing for the madurai corporation has contended that the inspector of labour, madurai has erroneously held that the municipality is a commercial establishment in terms of section 2(6) of the tamil nadu shops and establishment act, 1947 and thereby applied the act, 1981, which is not sustainable. to support his contention, learned counsel also referred to ..... the hon'ble supreme court in the said case had considered whether section 25f of the i.d.act can be canvassed under the provisions of the shops and establishments act and confirmed the orders of the high court. whether it is an industry or not cannot be gone into under section 33 of the industrial disputes ..... the jurisdiction of the authority who have entertained and disposed of the appeal under section 42 of the establishment act was considered and the division bench of this court, has held that even though the authority under the shop act lacked jurisdiction in view of the decision of the hon?.ble apex court in c.v.raman .....

Communist Party Vs. Sacb

Court : US Supreme Court

..... 'conditions' were never changed by the communist international, and were enforced and implemented by respondent and used to educate its members. considerable documentary material of record also established that respondent fully complied with and fulfilled the requirements of membership in the communist international and faithfully followed and carried out its instructions and directives." " * * ..... by treachery, deceit, infiltration into other groups (governmental and otherwise), espionage, sabotage, terrorism, and any other means deemed necessary, to establish a communist totalitarian dictatorship in the countries throughout the world through the medium of a worldwide communist organization." the characteristics of a "totalitarian ..... publishing co. v. morgan, 229 u. s. 288 . in short, the exercise of first amendment rights often involves business or commercial implications which congress, in its wisdom, may desire to be disclosed, just as it did in strictly financial matters under the public .....

R.C.C.(Sales) Private Limited and Ano Vs. E.S.I. Corporation andot

Court : Andhra Pradesh

..... out the statutory obligation of contribution to the corporation and agree not to pay contribution to corporation. the relationship of employer and employee in a factory/establishment under the act, gives raise to the obligation of contribution to corporation. the mutual or bilateral acts of employer and employee cant affect the right ..... vice versa. section 52 provides for dependants benefit. section 52-a states about occupational disease. section 56 provides for medical benefit. section 59 provides for establishment and maintenance of hospitals, etc., by the corporation. 22.4 section 85 in chapter vii provides for punishment for failure to pay contributions, etc. the ..... safety razor blades and other shaving systems. the companies, at the relevant time, had 500 and 700 workers respectively. the companies are, admittedly, covered establishments under the provisions of the esi act and they were paying contribution in respect of the covered employees regularly. 2.2 the companies with a view to .....

In Re Interplay Between Arbitration Agreements Under The Arbitration A ...

Court : Supreme Court of India

..... including garware wall ropes (supra).221. paragraph 147.1 clarifies that it is referring to garware wall ropes (supra) only for the purposes of establishing the correlation between existence and validity of an arbitration agreement. the relevant paragraph of garware wall ropes (supra) refers to united india insurance co. ..... many different types of contracts to which it is applicable; and c. the arbitration act contains the law relating to domestic arbitration, international commercial arbitration, the enforcement of foreign arbitral awards, and conciliation.171. second, the particular perspective of this case pertains to whether an unstamped arbitration ..... allows the parties to design arbitral procedures, which ensures efficiency and expediency of the arbitration process. one of the reasons that business and commercial entities prefer arbitration is because it obviates cumbersome judicial processes, which can often prove expensive, complex, and interminable. most legal jurisdictions have .....

Commissioner of Customs C.G.O. Vs. Sonam International Shop No.9

Court : Allahabad

..... prove the offence by cogent trustworthy evidence. however, in the present case, the appellant seems to have discharged its duty by material documentary and oral evidence to establish that goods recovered is vitamin-e and not animal feed supplement. 121. in the case of kalinga gases (supra), delhi tribunal held that assessment cannot be ..... feed supplement. 103. in black's law dictionary 9th edition, by bryan a. garner, the word, 'product', has been defined to mean, "something that is distributed commercially for use or consumption and that is usu. (1) tangible personal property, (2) the result of fabrication or processing, and (3) an item that has passed through ..... as well as perused record. facts of the case:- 3.directorate of revenue intelligence, (in short dri) lucknow, received information that respondent m/s. sonam international, shop no.9,b-wing, devki nagar, eksar road, borivali (west), mumbai-400103, is involved in illicit import of third country origin vitamin e powder by misdeclaring .....

i.T.C. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC591

..... seen in a40, a41, a68, a72, a73 and a84. (8) packages were available at pps only in special fair price shops and outlets - a39 and a73.157. the above conclusions clearly establish that itc was, during the relevant period, fixing or visualising or envisaging or expecting eps which were higher than pps and declaring ..... payable under the notification. what is the duty of the manufacturer under the notifications? the duty is to determine the price structure based on genuine and real commercial considerations. the manufacturer will naturally work out the cost of raw materials, manufacturing cost, cost of distribution, margins due to wds, swds and retailers and ..... the goods may be sold. the decisions in regard to property tax support this view. (ix) the interpretation adopted by the adjudicating authority is wholly unworkable and commercially unviable. (x) there are no guidelines for determination of "printed price" by the manufacturer and revenue cannot go behind the printed price. (xi) the .....