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RexIn Sea (India) Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(19)ELT209TriDel

..... that they were entitled to the grant of a tax credit certificate to the extent of 25% of the total excise duty levied on them, namely the special excise duty under section 80 of the finance act, 1965, as well as the basic excise duty under the central excises and salt act. ..... to press the claim on the basis of a new ground, namely that the levy of special excise duty on the goods in terms of the declaration under the provisional collection of taxes act appended to the finance bill, 1980, did not authorise the levy of the special excise duty. ..... provisional collection of taxes act did not have this effect would amount to saying that we were holding this declaration or ..... " the combined effect of the provisional collection of taxes act, clause 5 of the finance bill, 1980, and the declaration inserted in the bill is that clause 5 of the bill, providing for the levy and collection of special duty of excise equal to 5% of the amount of basic excise duty chargeable on any goods, shall become leviable and chargeable immediately on the expiry of the day on which that bill was introduced.for us to adopt an interpretation that the declaration under the .....

Prakash Cotton Mills Pvt. Ltd. Vs. B.N. Rangwani

Court : Mumbai

Reported in : (1971)73BOMLR200

..... excise authorities further contend that in any case the petitioners are 'manufacturers' of the said goods within the meaning of that expression in the excise act and are liable to pay excise duty ..... that section 165, criminal procedure code applied to searches carried out under section 41(2) of the madras general sales tax act i of 1959, the supreme court observed that section 165 provided safeguards for the citizens. ..... confided into him the power to extend time over a further period not exceeding six months in a special case for exceptional reasons, such as non-completion of the investigation or the liability together with all the material and evidence supporting the charge so that the purpose of the act may not be defeated by efflux of the first period of six months to which section 110(2) refers ..... 26,1960 which was superseded only on may 4,1963 by the new notification making the provisions of the customs act, 1962, applicable or whether by virtue of section 8 of the general clauses act the corresponding provisions of sections 105 and 110 of the customs act, 1962, should be read in the notification dated november 26, 1960 with effect from february 1, 1963 when the sea customs act, 1878, was repealed and the customs act, 1962, came into force. mr. ..... relied upon powers conferred upon him under section 12 of the excise act read with the notification dated january 24, 1959 (which has in fact been amended by the notification of november 26, 1960) and section 105 of the customs act, 1962. .....

Ram Kumar Rajendra Swaroop Vs. Commissioner of Sales Tax

Court : Allahabad

Reported in : [1967]19STC241(All)

..... if the additional central excise duties act did not impose additional central excise duty on sugar the modification done through the notification did not apply and the original notification dated 31st january, 1957, continued to apply, ..... 418 dated 31st january, 1957, and directing that no sales tax shall be payable with effect from 14th december, 1957, by dealers in respect of sugar including khandsari sugar provided that the additional central excise duties leviable on it from the closing of business from 13th december, 1957, had been paid and the dealers thereof had furnished proof to the satisfaction of the assessing authority about the payment ..... is obvious that the state government assumed that the central excise duties would become leviable on sugar with effect from 14th december, 1957; they assumed this because of the bill of the additional duties of excise act published on 13th december, 1957. ..... whether in view of sections 14 and 15 of the central sales tax act, section 7 of the additional duties of excise (goods of special importance) act, and the definition of 'sugar' as given in the central excises act, the u.p. ..... (page 416).it is but common sense that, where a second act in effect re-enacts an older act, the second act must be expressly repealed as well as the older act, otherwise it must be taken to remain in force. ..... could impose tax on khandsari sugar for the periods (1) 1st april, 1958 to 30th september, 1958 and (2) 1st october, 1958 to 28th february, 1959 ?2. .....

Ateesee Vs. State of KeralA.

Court : Supreme Court of India

Reported in : (1977)6CTR(SC)0067B

..... by the kerala general sales tax (amendment) ordinance of 1957, mill-made textiles and sugar and tobacco were exempt with effect from 14th december 1957 form the levy of sales tax under the general sales tax act, 1125, in view of the levy of additional excise duties by the central government. ..... ' (page 152)discussing the matter further, it was observed :'in this country it is accepted that where a statute is incorporated by reference into a second statute, the repeal of the first statute does not affect the second : see the cases collected in 'craies on statute law', edn. 3 pp. ..... 3 and 4 of the additional duties of excise (goods of special importance) act, 1957, read with schedule iii authorises the levy and collection in respect, inter alia, of cotton fabrics, rayon or artificial silk fabrics produced or manufactured in india, of duties of excise at the rates specified in the i schedule. ..... ruled that rubber beltings manufactured by superimposing rubber or other compound on both sides of canvas, and used in machineries employed for transmission of power are not 'cotton fabrics', within entry 15 of schedule a to the bombay sales tax act, 1959. ..... exemption was claimed in that case from the provisions of the madras general sales tax act, 1959 in respect of waterproof cloth like rexine, etc. .....

Agro-industrial Trading Corporation Vs. State of Kerala

Court : Kerala

Reported in : 1988(38)ELT618(Ker)

..... the kerala general sales tax (amendment) ordinance of 1957, mill-made textiles and sugar and tobacco were exempt with effect from 14-12-1957 from the levy of sales tax under the general sales tax act, 1125, in view of the levy of additional excise duties by the central government. ..... any law of a state shall, in so far as it imposes, or authorises the imposition of, a tax on the sale or purchase of goods declares by parliament by law to be of special importance in inter-state trade or commerce, be subject to such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax a parliament may be law specify' ..... made after the commencement of this act repeals any enactment by which the text of any central act or regulation was amended by the express omission, insertion or substitution of any matter, then, unless a different intention appears, the repeal shall not affect the continuance of any such amendment made by the enactment so repealed and in operation at the time of such repeal'.in the light of the principles thus stated the supreme court took the view in oathella sampathu chetty ..... beltings manufactured by supreme imposing rubber or rubber compound on both sides of canvas, and used in machineries employed for transmission of power are not 'cotton fabrics' within entry 15 of schedule a to the bombay sales tax act, 1959. ..... was claimed in that case from the provisions of the madras general sales act, 1959 in respect of waterproof cloth like rexine etc. .....

Ateesee (Agro-industrial Trading Corporation) Vs. State of Kerala

Court : Kerala

Reported in : [1978]41STC1(Ker)

..... amendment) ordinance of 1957, mill-made textiles and sugar and tobacco were exempt with effect from 14th december, 1957, from the levy' of sales tax under the general sales tax act, 1125, in view of the levy of additional excise duties by the central government. ..... is as follows :under article 286(3) of the constitution of india:any law of a state shall, in so far as it imposes, or authorises the imposition of, 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, be subject to such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax as parliament may by law specify.in accordance with the above constitutional provision ..... made after the commencement of this act repeals any enactment by which the text of any central act or regulation was amended by the express omission, insertion or substitution of any matter, then, unless a different intention appears, the repeal shall not affect the continuance of any such amendment made by the enactment so repealed and in operation at the time of such repeal.in the light of the principles thus stated, the supreme court took ..... rubber or rubber compound on both sides of canvas and used in machineries employed for transmission of power are not 'cotton fabrics' within entry 15 of schedule a to the bombay sales tax act, 1959. ..... the provisions of the madras general sales tax act, 1959, in respect of waterproof cloth like rexine, etc .....

Varshney General Sales and anr. Vs. State of U.P. and ors.

Court : Allahabad

Reported in : [2003]130STC202(All)

..... consequence thereof the finance minister sri man mohan singh some time in may, 1994 addressed letters to the chief ministers of states in which after referring, regarding scheme of additional excise duty in lieu of sales tax under 1957 act referred to sugar, textile and tobacco to the items which was subject to additional excise duty to replace all the taxes then being imposed on such products. ..... above observations in the meeting of the national development council held in december, 1956 it was agreed unanimously that sales tax levied in states on mill-made textiles, tobacco including manufactured tobacco and sugar should be replaced by a surcharge on the central excise duties on these articles with the income derived therefrom to be distributed among the states on the basis of consumption. ..... that it was desirable to make section 14 of the central sales tax act, exhaustive and self-contained, the above goods were declared as goods of special importance under that section with effect from 1st october, 1958, and simultaneously the declaration contained in section 7 of the 1957 act was repealed. ..... state of bihar : [1971]2scr412 : in this case rule 31b of the bihar sales tax rules, 1959 was struck down as the operation of the rule was held not restricted only to transactions in the course of intra-state trade and commerce but also restricted on ..... : [1959]1scr379 , the constitution bench was called upon to interpret entry 48 under the government of india act, 1935, to the expression 'sale .....

Supreme Court Advocates-On-Record Association and Anr. Vs. Union of In ...

Court : Supreme Court of India

..... to the position assumed by the learned counsel representing the rival parties, it is essential to hold, that every constitutional amendment passed by the parliament, either by following the ordinary procedure contemplated under article 368(2), or the special procedure contemplated in the proviso to article 368(2), could in a sense of understanding, by persons not conversant with the legal niceties of the issue, be treated as the will of the people, for the simple ..... judgment pronounced or order made by it; article 138 enables parliament by law to enlarge the jurisdiction of the supreme court with respect to any matter as the government of india and the government of any state may by special agreement confer and article 139 enables parliament to make a law to issue writs other than those mentioned in article 32 of the constitution; article 140 enables parliament to make a law conferring upon the ..... the chief minister of the state, the governor and the chief justice of india the remarks made by ashoke kumar sen, the then union law minister on 25.11.1959, during the course of the debate pertaining to the law commission report, also need a reference: .....it is my duty to point out to the honourable house again, as i did in the lok sabha when the law commission first sent an interim report call it an interim ..... ). broadly speaking, the principal object of a repealing and amending act is to 'excise dead matter, prune off superfluities and reject clearly ..... ganga sugar corporation ..... sugar ..... . .....

Maharaja Shree Umaid Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : AIR1960Raj92

..... state of rajasthan, 1954 raj lw 43: (air 1954 raj 162), to show that if the agreement purported to be a special law it was invalid for want of publication,further it was argued that even if it was a special law it was repealed by the provisions of the rajasthan excise duties ordinance 1949 and by the finance act 1950 which extended the central excise and salt act 1944 to rajasthan and repealed all the corresponding laws in force in rajasthan.32. ..... m section 13(2) coupled with the fact that parliament must have been aware of the recommendations made by the indian states finances enquiry committee leaves no doubt in our mind that it was the intention of parliament to repeal all laws granting privileges and immunities from excise duties.under section 37(2)(xvii) of the central excises and salt act, 1944, the central government has power to make rules to exempt any goods from the whole or any part of the ..... assuming however that the agreement was a special law i think that it was repealed by the finance act, 1950 even if it was not repealed by the rajasthan excise duties ordinance 1949. ..... assuming the agreement to be special law it was repealed by section 30 of the rajasthan excise duties ordinance, 1949, and by section 13 of the finance act.45. ..... state of delhi, air 1959 sc 65, their lordships of the supreme court had the occasion to consider the question whether a particular letter reproduced below could be read as order of the chief commissioner. ..... state of madhva pradesh, air 1959 mp 27. .....

Chhotabhai Jethabhai Patel and Co. Vs. the Union of India and anr.

Court : Supreme Court of India

Reported in : AIR1962SC1006; [1962]Supp2SCR1

..... is the fact of manufacture which attracts the duty, even though it may be collected later; and we may draw attention to the sugar excise act in which it is specially provided that the duty is payable not only in respect of sugar which is issued from the factory but also in respect of sugar which is consumed within the factory.' 74. ..... normally it is passed on to the purchaser by the manufacturer or the producer and it has that tendency and quality; (2) as the impugned duty was enhanced at a time when the appellants had cleared their goods after paying the then prevailing duty, it was not possible for them to realize the excise duty from any purchaser and (3) at the time of the clearance of the goods the appellants had paid all the taxes under the then existing ..... learned counsel who appeared for the appellants urged three point in support of the appeals(1) section 7(2) of the finance act, 1951 in so far as it imposed an excise duty retrospectively before the date of its enactment (april 28, 1951) was beyond the legislative competence of parliament. ..... assuming that the contention of the appellants is correct as to the nature of the excise duty it cannot be said that in the present case the appellants were deprived of the opportunity of recovering the additional duty from the purchaser and therefore the duty lost its character of being excise duty and was transformed into a different tax. ..... munji : [1955]1scr777 ; the daily express case [1959] s.c.r. ..... cantonment board, poona [1959] 2 s.c.r. .....