Judgment Search Results Home > Cases Phrase: the bombay lifts act 1939 Page 8 of about 24,306 results (0.403 seconds)

Otis Elevator Company (India) Ltd. Vs. the State of Maharashtra

Court : Mumbai

Reported in : [1969]24STC525(Bom)

..... the applicants' case before the deputy commissioner that, having regard to the fact that the contract was entire and indivisible, there had been no sale of materials as it was a works contract, and no tax was attracted under the bombay sales tax act, 1953, according to the deputy commissioner, the contract was one and indivisible contract of lump sum value, but its essence was transfer of property in the goods for money consideration, and so the contract involved a sale of lifts ..... this letter, the applicants stated that they had quoted a complete price for supply, delivery and erection of the lifts at site, including three months free maintenance of the installation, they also informed that they would import these lifts on their own import licence, provided the licence remained unused at the time of the receipt of the order, and that delivery period for these lifts for importing on their licence would be 12/16 weeks ex-works, bombay, from the date of the receipt of the order and ..... approval of layout drawings by the building; contractors. .....

The State of Bombay and anr. Vs. the United Motors (India) Ltd. and or ...

Court : Supreme Court of India

Reported in : AIR1953SC252; (1953)55BOMLR536; (1953)IMLJ743(SC); [1953]4SCR1069; [1953]4STC133(SC)

..... this is an appeal from the judgment and order of the high court of judicature at bombay declaring the bombay sales tax act, 1952, (act xxiv of 1952), ultra vires the state legislature and issuing a writ in the nature of mandamus against the state of bombay and the collector of sales tax, bombay, appellants herein, directing them to forbear and desist from enforcing the provisions of the said act against the respondents who are dealers in motor cars in bombay. 2. ..... provision which is enacted in article 286(2) against the imposition of tax on the sale or purchase of goods in the course of inter-state trade or commerce should give way to the special provision which is enacted in the explanation to article 286(1)(a) enabling the delivery state to tax such sale or purchase in the limited class of cases covered by the explanation, transactions covered by the explanation being thus lifted out of the category of transactions, in the course of inter-state trade or commerce covered by article 286(2) and assimilated to transactions of sale or purchase which ..... observed in the central provinces and berar sales tax case [1939] f.c.r. 18, 42. ..... xiv of 1938 [[1939 f.c.r. 18 at 53. .....

Dhanrajmal Gobindram and Co. (P.) Ltd. and ors. Vs. the State of Mahar ...

Court : Mumbai

Reported in : 1973CriLJ1848

..... andhyarujina, the learned counsel for the respondent, contends that it is not shown in this case that the landlords were financially incapable to replace the old worn out lift by a newly purchased lift and as such it cannot be said within the meaning of the observations of the supreme court in the above judgment that it was not within the power of the landlords to replace the lift in the building so as to absolve them of the criminal liability created '.rider section 24 of the act. ..... this appeal raises a short question to the true interpretation of section 24 of the bombay rents, hotel and lodging house rates, control act, 1947, hereinafter referred to as 'the rent act'. ..... speaking for the supreme court has not directly referred to the said judgment of the bombay bullion association ltd.. ..... andhyarujina strongly relied on the judgment of this court reported in the bombay bullion association ltd. v. ..... andhya-ruiina, however, drew any attention to the statement of objects and reasons with regard to the said amending act at pages 408 to 410 of the bombay government gazette dated 17-8-1963 (page v). ..... c current by the bombay electric supply and transport undertaking, the supplier of electrical energy in bombay. ..... some assistance can also be found for the precise interpretation of sub-section (1) of section 24 by reference to explanation ii to this section, which was added by bombay act no. .....

Camphor and Allied Products Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(118)ELT65TriDel

..... mukesh chemical, bombay), did not lift the quantity as agreed within the stipulated time, but nevertheless, goods lifted by them during the period was at a price as per terms of the contract.since the goods were lifted in pursuance of the contract, the contract price would prevail in respect of the quantity lifted by them during the period. ..... - (1) where under this act, the duty of excise is chargeable on any excisable goods with reference to value, such value, shall, subject to the other provisions of this section, be deemed to be - (a) the normal price thereof, that is to say, the at which such goods are ordinarily sold by the assessee to a buyer in the course of wholesale trade for delivery at the time and place of removal, where the buyer is not a related person and the price is the sole consideration for the sale; (i) where, in accordance with the normal practice of the wholesale trade ..... since the goods were lifted in pursuance of the contract at a price at which the goods are sold to buyers in the normal course of trade and in the absence of any material to establish that extra commercial consideration has been received due to such lowering price, there was no justification to discard part-ii price in determining the valuation and assessment in terms of section 4 of the act. .....

Commissioner of Income-tax, Calcutta Vs. Associated Clothiers Ltd., Ca ...

Court : Kolkata

Reported in : AIR1963Cal629

..... the third line of cases is supplied by special acts and special jurisdictions such as in applying the rent restriction acts the court has always looked to the reality of the transaction and would not allow the purpose of the acts to be defeated by the use of the companies acts, as for instance, in samrose properties ltd. v. ..... in this reference under section 66(2) of the income-tax act the high court directed the tribunal to refer the following question for its decision:'whether on the facts and in the circumstances of the case the tribunal was right in holding that the sum of rupees forty thousand two hundred and forty seven could not be deemed to be profits of the assessee company under second proviso to section 10(2) (vii) of the indian income-tax act?'2. ..... debiprasad pal, appearing for the assessee, has tried to attract us with decisions which are not under section 10(2)(vii) of the income-tax act and not as between two limited companies existing side by side but which deal with the general theory of lifting the veil and transactions from self to self. ..... held ail the shares of the purchaser company and there was he change of ownership in substance and applied the decision of the bombay high court in the commissioner of income-tax, bombay city v. ..... started as a partnership on the 5th february, 1912 and was later converted into a limited company on the 30th september, 1939, on the 21st march, 1952 the name of phelps and company ltd. .....

State of MaharashtrA. Vs. Kamal Ahmed Mohammed Vakil Ansari and ors.

Court : Supreme Court of India

..... mohammed atik (supra) under section 15 of the tada, on the fulfilment of the condition, that the same was recorded in consonance with the provisions of the said act, as also, the satisfaction of the ingredients contained in the proviso under sub-section (1) of section 15 of the tada, namely, the person who had made the confession, and the others implicated were facing a joint trial. ..... section 6 of the evidence act, according to learned counsel, partially lifts the ban on the hearsay rule, if the evidence which is sought to be produced, can be said to be so connected to a fact in issue as to form a part of it. ..... dissatisfied with the order dated 1.8.2012, the accused-respondents preferred criminal appeal no.972 of 2012 before the high court of judicature at bombay (hereinafter referred to as the high court). ..... our attention was also drawn to the decision rendered by the bombay high court in r.d. ..... (d) the question is, whether a ship sailed from bombay harbour on a given day.a letter written by a deceased member of a merchant's firm, by which she was chartered, to their correspondents in london to whom the cargo was consigned, stating that the ship sailed on a given day from bombay harbour, is a relevant fact. ..... mirza mahomed shrazi (no.4), (1907) 9 bombay law reporter 1047, wherein it was held as under:.. .....

State of Maharashtra Vs. Kamal Ahmed Mohd. Vakil Ansari and ors.

Court : Supreme Court of India

..... mohammed atik (supra) under section 15 of the tada, on the fulfilment of the condition, that the same was recorded in consonance with the provisions of the said act, as also, the satisfaction of the ingredients contained in the proviso under sub-section (1) of section 15 of the tada, namely, the person who had made the confession, and the others implicated were facing a joint trial. ..... section 6 of the evidence act, according to learned counsel, partially lifts the ban on the hearsay rule , if the evidence which is sought to be produced, can be said to be so connected to a fact in issue as to form a part of it. ..... dissatisfied with the order dated 1.8.2012, the accused-respondents preferred criminal appeal no.972 of 2012 before the high court of judicature at bombay (hereinafter referred to as the high court ). ..... our attention was also drawn to the decision rendered by the bombay high court in r.d. ..... a letter written by a deceased member of a merchant's firm, by which she was chartered, to their correspondents in london to whom the cargo was consigned, stating that the ship sailed on a given day from bombay harbour, is a relevant fact. ..... (d) the question is, whether a ship sailed from bombay harbour on a given day. ..... mirza mahomed shrazi (no.4), (1907) 9 bombay law reporter 1047, wherein it was held as under: .. .....

The Goa Foundation Vs. M/S Sesa Sterlite Ltd. And Ors.

Court : Supreme Court of India

..... better understanding of this issue, it would be worthwhile to again refer to the goa mineral policy, the report of the eac, the grant of mining leases policy and the decision of the bombay high court, which documents were relied upon by the learned additional solicitor general. ..... similarly, several mining lease holders preferred writ petitions in the bombay high court for a declaration that the reports given by justice shah are illegal and also for quashing the orders dated 10th september, 2012 and 14th september, 2012 whereby mining operations were suspended and environmental clearances were kept ..... hence, the order dated 10-9-2012 of the government of goa suspending mining operations in the state of goa and the order dated 14-9-2012 of moef, government of india, suspending the environmental clearances granted to the mines in the state of goa, which have been impugned in the writ petitions in the bombay high court, goa bench (transferred to this court and registered as transferred cases) cannot be quashed by ..... from a reading of the decision rendered by the bombay high court in lithoferro (subject matter of slp (c) no.32138 of 2015 and slp ..... quite independent of the cases pending in this court, writ petitions were filed by several mining lease holders in the bombay high court praying either for consideration of their application for a second renewal ..... seems to us that the moef acted without any application of mind in lifting the order placing all the environmental clearances in abeyance .....

State of Karnataka and ors. Vs. Ece Industries Limited

Court : Karnataka

Reported in : [2006]144STC605(Kar)

..... and therefore, charging provision section 5b of the act is attracted.the other contention canvassed was that it is not a works contract liable to tax under the act, in view of the fact that the same is inter-state works contract executed by ece industries limited at ghaziabad.the learned senior counsel explains the nature of the contract between the contracted and the respondent-company and in that process submits, that the respondent-company procure orders in karnataka for installation and commissioning of lifts and elevators from customers and ..... 's case [1969] 24 stc 525, the bombay high court was primarily concerned with the distinction between the contract for sale and contract for work and labour and while considering the aforesaid issue, the court was pleased to observe 'that where the service rendered and the work undertaken in execution of the contract is of a complicated and highly technical nature requiring considerable experience, and in execution of such contract any apparatus or article manufactured by the works contractor is used, we find it difficult ..... in support of his contention, the learned government advocate would rely on the observations made by the bombay high court in the case of otis elevator company (india) ltd. v. .....

Ram NaraIn Sons Ltd. Vs. Asst. Commissioner of Sales Tax and ors.

Court : Supreme Court of India

Reported in : AIR1955SC765; [1955]2SCR483; [1955]6STC627(SC)

..... the state of madras will be able to tax by virtue of article 286(1)(a) read with the explanation or on the nexus theory by reason of the goods being delivered there for consumption; the state of bombay will be able to tax because the title to the goods passed there; and the state of madhya pradesh will also be able to tax under the explanation ii to section 2(g) of the act because the goods were in the state of madhya pradesh at the time when the contracts of sale were made in the state of bombay ..... the president's order, the whole intention of the constitution-makers in maintaining the status quo qua the taxes on sales or purchases of goods which were being lawfully levied by the state immediately before the commencement of the constitution would be frustrated, because the transactions covered by the explanation to article 286(1)(a) being necessarily in the course of inter-state trade or commerce the president's order would be rendered nugatory and the exporting state or the title state would be restrained from levying tax on such transactions in spite of the ban having been lifted by the ..... legislation or by the presidential action that the ban on taxing sales in the course of inter-state trade and commerce is lifted, the principle of harmonious construction of article 286 taken as an integral whole, requires that the lifting of the ban is to be construed as laying open for taxation the entire field covered by article 286(2) and to carry with it the implication that no other .....