Court : Karnataka
Reported in : [1988]71STC10(Kar)
..... cotton fabrics as defined in item 12 of the first schedule to the excise act were added to the category of goods declared by section 14 of the central sales tax act to be of special importance in inter-state trade or commerce and original section 15 of the central sales tax act was substituted by a new section 15 by this amending act. ..... cotton fabrics - 'cotton fabrics' means all varieties of fabrics manufactured either wholly or partly from cotton and includes dhoties, sarees, chaddars, bed-sheets, bed-spreads, counterpanes, table-cloths, embroidery in the piece, in strips or in motifs and fabrics impregnated or coated with preparations of cellulose derivatives or of other artificial plastic materials but does not include any such fabric if it contains - ...................... ..... in that view of the matter, therefore, we must read the enlarged definition as effected by the amending act of 1980 in the referential legislation contained in entry 37 as if the law was all along the same according to the enlarged definition with effect from 1st march, 1955, and therefore, at all the relevant times of the assessment. ..... ' as the amended definition has been retrospectively inserted in the excise act with effect from 1st march, 1955, it is on the basis of this amended definition that the present writ petition would fall to be decided. ..... 19 has been made with retrospective effect from 1st march, 1955. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1997KAR1573
..... passengers from one state to the other in one sense a part of the inter-state trade and commerce, the impugned act is not one ..... section (4) of section 5 shall be given;b) the convening of meetings and the transaction of business of the board under section 22;c) the restrictions and conditions subject to which the executive officer may exercise his powers and perform his duties under section 25;d) the conditions subject to which the board may borrow any sum under section 28;e) other purposes for which the fund may be utilised under section 29;f) the preparation of the budget estimates for the board under section 31;g) the maintenance and ..... is whether the coking coal mines (nationalisation) act is a law directing the policy of the state towards securing 'that the ownership and control of the material resources of the community are so distributed as best to subserve the common good, coal is, of course, one of the most important known sources of energy, and, therefore, a vital national resource.shri sen ..... social spiritual thrust ..... superintendent & remembrancer of legal affaris, 1955-1 scr 2241 : (air 1954 sc 424) (n).a statute may not make a classification of the persons or things for the purpose of applying its provisions and may leave it to the discretion of the government to select and classify the persons or things to whom its provisions are to apply but may at the same time, lay down a ..... penalties for concealment of particulars of any vacant land are provided under section 18 of the act .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR1365; 1985(2)KarLJ397; [1985]60STC142(Kar)
..... commonwealth 20 clr 54 referred to as wheat case, the high court of australia was examining the validity of the wheat acquisition act of 1914 enacted by the state of new south wales as violative of section 92 of the australian constitution that guaranteed inter-state freedom, trade and commerce in australia. ..... these limitations on the normal right of dealers and consumers to supply and obtain th goods, the obligations imposed on the parties and the penalties prescribed by the control order do not, in our opinion, militate against the position that eventually, the parties must be deemed to have completed the transactions under an agreement by which one party bound itself to supply the stated quantity of goods to the other at a price not higher than the notified price and the other party consented to accept ..... (as his lordship then was) examining the scheme of the coffee act and the position of the board vis-a-vis a grower and his exigibility to taxes under the madras plantations agricultural income-tax act of 1955 has rejected a similar contention in these words : 'the coffee board is neither a trustee nor even an agent of the planter. ..... (4) the board shall, from time to time prepare a differential scale for the valuation of coffee, and shall in accordance with that scale classify the coffee in each consignment delivered for inclusion in the surplus pool according to its kind and quality and shall make an assessment of its value based on its quantity, kind and quality. .....
Tag this Judgment!Court : Karnataka
Reported in : [1965]16STC894(Kar)
..... section govern not merely the goods or transactions which may be legitimately subjected to tax under the act but also transactions in the course of inter-state trade excluded from the purview of entry 54 of the state list and in respect of goods which are exempted from the tax under the act itself, the section must be held to trench upon a legislative field outside the competence of the state legislative and to levy a tax or penalty not lawfully exigible under the charging provisions of the act ..... section are understood in the correct perspective and in the light of the objective clearly stated in sub-section (1), it should be clear that there is no intention whatever to affect, control or tax transactions in the course of inter-state trade, or impose a tax not exigible under the statute - for example, in respect of exempted goods; the mere fact that the goods cross the state border does not, he points out, indicate that the goods are necessarily the subject of a transaction in the course of inter-state trade ..... and more popular and may be expected to grow in proportion and popularity with the growth of trade and ..... with the requirements of the section and the rule and that therefore persons like the petitioners have no legal authority to compel him to prepare and hand over to them ..... state of uttar pradesh : [1955]1scr707 , their lordships pointed out that in judging the reasonableness or otherwise of the restrictions, regard should be had for the nature of the trade affected .....
Tag this Judgment!Court : Karnataka
..... consideration was whether the action of the state government in setting up check-posts on its border and the stoppage and seizure of wheat in transit through the state of uttar pradesh during the course of inter-state trade and commerce to various destinations in the states of madhya pradesh and maharashtra at the check-post at saiyan on the border between the states of uttar pradesh and madhya pradesh on the strength of its ..... section 2 of section 70, of the rent control act ..... presided over by a person whose principal duty is to engage himself, in the teaching and propagation of religion, teachings and philosophy of the denomination, sect or sampradaya to which the math belongs and in imparting religious instruction and training and rendering spiritual service who exercises or claims to exercise spiritual headship over a body of disciples and includes any place or places of religious worship, instruction or training which are pertinent to ..... act r/w sub-section (2) of section 81 is that, though the act obliterates the operation of act 7 of 1947, despite its repeal, the penalty, liability, forfeiture or prosecution for acts done while the repealed act was in force were kept alive, though no action thereunder was taken when the repealed act ..... state of punjab - air 1955 sc 549 which dealt with article 73 and 162 of the constitution observed that the state in exercise of its executive power indulged with the duty and the responsibility of carrying on the general administration of the state .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1989KAR1532; 1988(2)KarLJ488; [1989]74STC272(Kar)
..... section 5 is leviable on the sale price of such goods and, (i) either consumes such goods in the manufacture of other goods for sale or otherwise disposes of such goods in any manner other than by way of sale in the state, or (ii) despatches them to a place outside the state except as a direct result of sale or purchase in the course of inter-state trade or commerce ..... prepared and got approved by the board, and (g) expenditure on account of the marketing of coffee deposited in the surplus pool. ..... section 6 of the sales tax act, the petitioners being growers they are exempted from payment of tax in view of the exception to the word 'dealer' in section 2(k) of the sales tax act and ..... as the board may consider advisable to undertake for promoting agricultural and technological research in the interest of the coffee industry in india; ..... and will not be debited to the account of the persons who became the owners of coffee estates during subsequent years and ..... payment, or for commission, remuneration or other valuable consideration and includes - * * * exception : an agriculturist who sells ..... and, therefore, it amounts to contravention of section 18 and consequently attracts imposition of penalty under section 18a of the sales tax act ..... act and ..... and circumstances of the case which have given rise to the above question are these : the coffee board ('the board' for short) is constituted under the coffee act, 1942 ('the act' for short) enacted for the development of the coffee industry under the control .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1993KAR3153; 1993(4)KarLJ604
..... all powers vested in the central government under section 18g of the idr act are referable to entry 52 of list i dealing with 'controlled' industries, read with entry 33 of list iii which pertains to 'trade and commerce in, and production, supply and distribution of the products of controlled industries'.none of the entries in the concurrent list deals with tax but general ..... intoxicant, denatured spirituous preparations and other articles. ..... impugned provisions of the abkari act and the rules, the maximum quantify to be manufactured was prescribed, even though the manufactured article was covered by the central law; the maximum quantity of intoxicants or liquor that could be used in the manufacture of those drugs was also prescribed by the state, it was contended inter alia that (i) field was occupied by the central law; (ii) 'drugs and pharmaceutical' was a declared industry under section 7 of idr act and therefore state had no competence to ..... scope of entry 52 of list i under which parliament may legislate on the topic of 'industries, the control of which by the union is declared by parliament by law to be expedient in the public interest' and comparing with this, entry 33 of list iii and the effect of inclusion of 'alcohol' and 'other products of fermentation industries' in item 26 of the first schedule to idr act, court observed at page 1955;'after 1956 amendment to the idr act bringing alcohol industries (under fermentation industries) as item 26 of the first schedule to idr .....
Tag this Judgment!Court : Karnataka
..... in the submission of the learned senior counsel and hold that section 98-a of the act, which deals with the levy of fdt as being in the nature of a sales tax on the sale of forest produce, is subject to article 286 of the constitution of india and therefore, any sale, which is in the nature of inter-state sale or during the course of an inter-state trade or export sales, cannot be subject ..... commodities act, 1955 (act no.10 of 1955) and in exercise of powers conferred by section 3 of the said act, the central government promulgated the sugar control order, 1955 and the sugarcane control order, 1955 ..... (3) any law of a state shall, in so far as it imposes, or authorises the imposition of,- (a) a tax on the sale or purchase of goods declared by parliament by law to be of special importance in inter-state trade or commerce; or (c) a tax on the sale or purchase of goods, being a tax of the nature referred to in sub-clause (b), sub-clause (c) or sub-clause (d) of clause (29-a) of article 366, be subject to such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax ..... . state of bombay [air 1954 sc 752], the provisions of essential supplies [temporary powers] act, including the re-enactment of section 7 in act no.24 of 1946, as amended by act.no.52 of 50 and the bombay essential supplies [temporary powers] and the essential commodities and cattle [control] enhancement of penalties act, (act ..... -specific plans should be prepared and implemented in a .....
Tag this Judgment!Court : Karnataka
..... and entry26(trade and commerce) in state list: (a) the apex court while considering chamarbaugwala-ii, supra opined that ...we find it difficult to accept the contention that those activities which encourage a spirit of reckless propensity for making easy gain by lot or chance, which lead to the loss of the hard earned money of the undiscerning and improvident common man and thereby lower his standard of living and drive him into a chronic state of indebtedness and eventually disrupt the peace and ..... the court was treating the question, whether it was constitutionally permissible for section 2(d) of the prize competition act, 1955, which defined prize competition to take within its embrace not only the ..... and the operator...the particular ease and the permanence of access to games offered over the internet and the potentially high volume and frequency of such an international offer, in an environment which is moreover characterised by isolation of the player, anonymity and an absence of social control, constitute so many factors likely to foster the development of gambling addiction and the related squandering of money, and thus likely to increase the negative social and ..... to the madras city police act, 1888 and the madras gaming act, 1940 whereby the exception carved out for wagering on horse-racing from the definition of gaming was deleted, much like the effect of the amendment act herein which inter alia widens the definition of ..... section 114: penalty for section 114: penalty .....
Tag this Judgment!Court : Karnataka
..... and entry26(trade and commerce) in state list: (a) the apex court while considering chamarbaugwala-ii, supra opined that ...we find it difficult to accept the contention that those activities which encourage a spirit of reckless propensity for making easy gain by lot or chance, which lead to the loss of the hard earned money of the undiscerning and improvident common man and thereby lower his standard of living and drive him into a chronic state of indebtedness and eventually disrupt the peace and ..... the court was treating the question, whether it was constitutionally permissible for section 2(d) of the prize competition act, 1955, which defined prize competition to take within its embrace not only the ..... and the operator...the particular ease and the permanence of access to games offered over the internet and the potentially high volume and frequency of such an international offer, in an environment which is moreover characterised by isolation of the player, anonymity and an absence of social control, constitute so many factors likely to foster the development of gambling addiction and the related squandering of money, and thus likely to increase the negative social and ..... to the madras city police act, 1888 and the madras gaming act, 1940 whereby the exception carved out for wagering on horse-racing from the definition of gaming was deleted, much like the effect of the amendment act herein which inter alia widens the definition of ..... section 114: penalty for section 114: penalty .....
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