Split - Judgment Search Results

Tata Infotech Ltd. Vs. Commr. of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(117)ELT252Tri(Mum.)bai

..... fact that the value of the consignment was integral and wrdngly showed split up value the commissioner at delhi agrees that the period of ..... adopted by the custom houses it is therefore been claimed that split up of value was in order to meet the requirement of ..... the department and was uniformly followed in all the custom houses the split up of the value was of the consequences of the classification .....

Amoco Production Co. Vs. Southern Ute Tribe

Court: US Supreme Court

..... the solid coal but convey the cem gas because the resulting split estate would be impractical and mining would be difficult if miners ..... the solid coal but convey the cbm gas because the resulting split estate would be impractical and would make mining the coal difficult ..... there is no reason to think that the prospect of a split estate would have deterred congress from reserving only the coal were .....

Seagull Fabricators P. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(117)ELT42Tri(Mum.)bai

..... assembly for maintenance purposes in view of this definition units of split air conditioner cannot be treated as parts 3 in the ..... circumstances it is hereby clarified that units of split air conditioner when cleared separately will not be eligible for ..... spoke of cooling units and condensing units together comprising of a split air conditioner whereas the parts cleared by the assessees were .....

AllauddIn Shah and anr. Vs. State of West Bengal

Court: Kolkata

Reported in: (2000)1CALLT234(HC),2000(69)ECC623

..... of this court observed that if prosecution files an application for splitting up the case of other accused from the case of the ..... and some of the accused filed applications before the trial court for splitting up their case from that of the accused persons who are ..... 2 of section 317 gives power to every judge or magistrate to split up a case against an absconding accused if his personal attendance .....

Dcm Data Products Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)LC495Tri(Delhi)

..... by the importers against the printed manual was artificial and the splitting of the total price into 60 value towards diskettes and 40 ..... if it was assumed that there was misdeclaration in respect of split up of the value between diskettes and the accompanying manual the ..... that there is no dispute that there was a practice of splitting up the value of diskettes and manual separately and the same .....

Ajai Choudhary Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2000)74ITD350(Delhi)

..... no reduction of capital in the aggregate the shareholding of the individual shareholders was also split between two companies and the aggregate shareholding of each shareholder in the two companies continued ..... was no reduction of capital in the aggregate the shareholding of the individual shareholders were split between two companies the aggregate of holding of each shareholder in the two companies .....

Habibunnisa Begum and ors. Vs. G. Doraikannu Chettiar (D) by Lrs. and ...

Court: Supreme Court of India

Reported in: AIR2000SC152; 2000(1)CTC92; JT1999(9)SC286; (2000)1MLJ104(SC); 1999(7)SCALE188; (2000)1SCC74; [1999]Supp4SCR473

..... there is a single indivisible contract of tenancy it cannot be split by a court unless there is statutory provision to that effect ..... court to order partial ejectment of a tenant from the premises by splitting the single indivisible tenancy for these reasons it was not open ..... to the high court to split the tenancy and ordered for partial ejectment of the tenant from .....

Sailendra Kumar Deb Vs. Smt. Pramila Ballav

Court: Kolkata

Reported in: AIR1999Cal127

..... the suit premises inasmuch as the plaintiff cannot be asked to split up her family and to reside in two places in the ..... of the respondent is an aged man and at this stage splitting of family obviously is not desirable by the respondent and her ..... members of family moreover this splitting of family will incur additional expenditure to maintain two units at .....

Manoj JaIn Vs. Union of India and Others

Court: Assam State Consumer Disputes Redressal Commission SCDRC Gauhati

..... receive the subscribers and process their complaints including issue of split bill widest possible publicity should be given that in case ..... the opposite parties should strictly follow this circular and serve split bills to the complainant subscriber we are not in a ..... already paid by him against the provisional bills in the split bills and revised bills and to restore the complainant subscribers .....

M/S. K. Damodarasamy Naidu and Bros. Etc. Etc. Vs. the State of Tamil ...

Court: Supreme Court of India

Reported in: AIR1999SC3909; JT1999(8)SC309; 1999(6)SCALE515; (2000)1SCC521; [1999]Supp3SCR597; [2000]117STC1(SC)

..... the transaction between the parties the revenue therefore was not entitled to split the transaction into two parts one of service and the other of ..... customer pays for the supply of food in a restaurant cannot be split up as suggested by learned counsel the supply of food by ..... the hotel owner levied for lodging and such boarding had to be split up and only the element thereof that related to the supply .....