Judgment Search Results Home > Cases Phrase: the sikkim livestock and livestock products control act 1985 Page 17 of about 564 results (0.174 seconds)

S.V. Halavapalli and Sons and ors. Vs. Commissioner of Commercial Taxe ...

Court : Karnataka

Reported in : [1984]57STC343(Kar)

..... the term 'textiles' and would be exempt from payment of sales tax under section 8 of the tamil nadu general sales tax act, 1959, read with item 4 of the third schedule it was held by the madras high court that even assuming that processed canvas cloth out of which tarpaulin is made is taxable, as the processed canvas cloth was not sold as such but the tarpaulin was sold as a separate finished product it could not be treated as 'textile' falling under item 4 of the third schedule to the act ..... these are seeds in respect of which the central government under the seeds act controls the limits of germination and purity, as also specified the mark or label to indicate that the said seeds conform to the minimum limits of germination and purity. ..... encyclopaedia britannica (volume 5 at page 203) explains cereals thus : 'cereals, of grains, are members of the grass family that are cultivated primarily for their starchy seeds (technically dry fruits), which are used for human food, feed for livestock, and as a source of industrial starch. .....

Escotal Mobile Communications Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Reported in : [2002]126STC475(Ker); 2006[2]STR567

..... section 2(xii) of the kgst act defines the expression 'goods' as under :' 'goods' means all kinds of movable property (other than newspapers, actionable claims, electricity, stocks and shares and securities) and includes livestock, all materials, commodities and articles (including those to be used in the construction, fitting out, improvement or repair of immovable property or used in the fitting out, improvement or repair of movable property) and every kind of property (whether as goods or in some other form) involved in the execution of a works contract, and all growing crops, grass or things ..... is beyond the legislative competence of the parliament ; the tax on the sale or purchase of goods legitimately falls under entry 54 of list ii of the seventh schedule and hence is beyond the legislative competence of the parliament ; that the goods on which sales tax, coming within the purview of entry 54 of list ii has been paid, cannot be subjected to tax again by the parliament ; the expression 'any service' used while defining the term 'taxable service' in section 65(72) of the finance act, 1994 as amended by finance act, 2001, has to be understood and interpreted in consonance with the legislative competence ..... for selling the products within the state of kerala, it pays 12 per cent sales tax under the kerala general sales tax act, 1963 (hereinafter referred to as 'the kgst act'). ..... union of india : 1985(20)elt222(sc) , particularly the observation in para 42. .....

Pally Ramulu and ors. Vs. State of Andhra Pradesh, Represented by Secr ...

Court : Andhra Pradesh

Reported in : 1993(1)ALT158

..... while dealing with the powers of the controller of capital issues under the provisions of the capital issues (control) act, 1947, the supreme court held:'that apart, whatever may have been the position at the time the act was passed, the present duties of the cci have to be construed in the context of the current situation in the country, particularly, when there is no clear-cut delineation of their scope in the enactment. ..... they are seeking a writ of mandamus for a declaration that the proceedings and actions of the 2nd respondent in accepting the amendments to the bye-laws of the society submitted by respondents 5 to 15 was illegal, unauthorised and without jurisdiction and for a further direction that he should not act upon the resolutions and amendments and a consequential direction that the 1st petitioner should be permitted to continue as correspondent of the educational institution called arya high school which is run by the 2nd petitioner-society.2. ..... under the provisions of the capital issues (control) act, 1947 the controller has a distinct role to play. ..... the statement of objects and reasons of the act which was referred to by the supreme court in paragraph 63 of the narendra kumar maheshwari's case (1 supra) indicate that the object of the act was to keep in existence control over capital issues. .....

Shree Prakash Singh Vs. State of Bihar and ors.

Court : Patna

..... dealing with the said matter, the apex court in paragraph 33 of the judgment held that once the good is included the actual control part of it including the goods to be controlled, the market area where the control will operate and where the controlled products will have to be sold are left to the judgment of the state government subject to the statutory conditions imposed by section 3(1) and section 4(1) of the markets act only after issuance of the notification under sections 3 and 4 is issued, section 5 onwards including levy of fee comes into action. ..... section 2(a) defines the agricultural produce, according to which agricultural produce means all produce whether processed or non-processed, manufactured or not, of agriculture, horticulture, plantation, animal husbandry, forest, sericulture, pisciculture, and includes livestock or poultry as specified in the schedule. ..... from the definition of agricultural produce as quoted above it is clear that definition is very wide one and artificial definition has been given to word 'agricultural produce' as it includes all produce whether processed or non-processed, manufactured or not, of agriculture, horticulture, plantation, animal husbandry, forest, sericulture, pisciculture and includes livestock or poultry as mentioned in the definition. .....

R. Narender Goud and Others Vs. Andhra Pradesh Administrative Tribubal ...

Court : Andhra Pradesh

Reported in : 2001(2)ALD537; 2001(2)ALT521

..... from a consideration of the provisions of the act read as a whole precisely what the mischief was that it was the purpose of the act to remedy; secondly, it was apparent that the draftsman and parliament had by inadvertence overlooked, and so omitted to deal with an eventuality that required to be dealt with if the purpose of the act was to be achieved; and thirdly, it was possible to state with certainly what were the additional words that would have been inserted by the draftsman and approved by parliament had their attention been drawn to the omission before the bill passed ..... mohan lal sowear, reported in : [1988]3scr384 the rule of addition of2001(2) fr-f-35word had been held to be permissible inthe following words:- 'we are of the view that having regard to the pattern in which clause (a) of subsection (3) of section 10 of the act is enacted and also the context, the words 'if the landlord required it for his own use or for the use of any member of his family' which are found in sub-clause (ii) of section 10(3)(a) of the act have to be read also into sub-clause (iii) of section 10(3)(a) of the act. ..... it is also not disputed that they having been appointed in the various schools situated in the agency area, the said schools are under the control of social welfare department. .....

Katya Co-operative Building Society Limited and ors. Vs. Government of ...

Court : Andhra Pradesh

Reported in : AIR1985AP242

..... 20 of the act and the purpose for which the excess land is proposed to be used and the objects of the act, namely, that concentration of the urban land in the hands of a few persons and profiteering and speculation therein should be prevented and the need for increasing the housing stock utilising the urban developed land, there could be no objection to exempt the vacant land held by persons in excess of the ceiling limit in public interest so that they may transfer them to registered housing co-operative societies for the purposes of constructing dwelling units subject to the conditions laid down ..... other vacant land or dwelling unit in the same urban agglomeration or in any other urban agglomeration to which the act applies, that the area of the land sold to the housing society should not if equally divided among the members of the society exceed 300 square metres per each member and that the housing society and its members should undertake to complete the construction of the dwelling units in accordance with the building regulations and the master plan, if any, in force in the area wherein the land is situated, within a period not ..... the reason for the enactment is the necessity to exercise social control over the scarce resource of urban land due to the growth of population and increasing urbanisation. .....

A.B. Nageswara Rao Vs. the Deputy Commissioner, Endowments Department, ...

Court : Andhra Pradesh

Reported in : AIR1982AP110

..... 24-8-1977 he submitted a report to the first respondent the deputy commissioner, charitable and hindu religious endowments, kakinanda stating that the application of the application of the appellant for registration of the matham was opposed by his holiness jagadguru sri sankaracharya of sringeri, the fourth respondent, who claimed that the ultimate control of the matham vested in the peethadhipathi of sringeri as per the will dated 23-5-1913 of the founder of the matham. ..... (b) only, that the maths are expressly placed outside the jurisdiction of the deputy commissioners and that in the absence of the delegation to the first respondent of the powers conferred on or function entrusted to him by or under the act as provided under ..... 8 requires the commissioner to exercise all the powers and perform the functions entrusted to him under the act in respect of the institutions and endowments included in the lists published ..... enacts that every deputy commissioner shall, within the division in his charge, exercise the powers conferred on and perform the functions entrusted to a deputy commissioner as such, by or under the act in respect of such institutions or endowments as are included in the list published under cl. (b) of s. ..... 3 (1) of the act and as including every officer who for the time being exercises the powers and performs the functions of the assistant commissioner under the act or the rules made thereunder in respect of any charitable institution or endowment as specified in sub-sec .....

itc Limited Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : AIR2005Kant330; 2005(4)KarLJ359

..... any other market area within the state or exported outside the state.hence the bill'.a cursory reading of a statement of objects and reasons indicate that the bill is introduced for the purpose of amending the act to ensure that encouragement is given to agro processing sector in the state which in turn has the effect of value addition to the agricultural produce, enhancing their marketability to the benefit of the farmers who can on such favourable marketing facilities and demand get a better price for their products and for the purpose of attracting investments ..... one more than two rupees per onehundred rupees of the value of hundred rupees of the value ofsuch produce bought except in case such produce bought except in caseof livestock where the market fee of livestock where the market feeshall not be more than five rupees shall not be more than five rupeesper head of cattle other than sheep per head of cattle other than sheepor goat, and in the case of sheep or or goat, and in the case of sheep orgoat such fee shall ..... . there is also no dispute that it is for the purpose of benefit of the petitioner that such agricultural produces are brought and stored in the warehouse and without any dispute the petitioner has control over the agricultural produces stored in the warehouse ..... . control of marketing of agricultural produce .....

Tirupati Roller Flour Mills and ors. Vs. State of Andhra Pradesh and o ...

Court : Andhra Pradesh

Reported in : 1991(3)ALT597; [1992]85STC578(AP)

..... while the cereal wheat is mentioned in section 14 of the central act as a declared goods, a specific entry has been made in first schedule under section 5(1) of the state act, in which the products of atta, ravva and maida are mentioned as separate products. ..... if the intention of the legislature was to treat the so-called by-products of wheat like maida, atta, ravva and wheat bran as 'wheat', then the legislature would have mentioned these goods by name in section 14 of the central act. ..... the question, therefore, raised in this writ petition is whether sales tax could be levied under section 5 of the state act on maida, ravva, atta, sujji and bran, which are obtained by disintegrating wheat and converting the same into the abovesaid products. 3. ..... the point to be considered is that while wheat is mentioned at clause (i)(iii) of section 14 of the central act in the category of declared goods as a cereal, the by-products of wheat, like maida, atta, ravva and wheat bran are mentioned in at serial no. ..... 60 of schedule i promulgated under section 5 of the andhra pradesh general sales tax act which provides for taxation of goods in respect of which single point tax is leviable and come to the conclusion that the said products, viz. ..... the other products like ravva, atta, maida, sujji and bran, which are obtained after disintegrating wheat, are conspicuously absent from the list of declared goods given under section 14 of the central act. .....

Bonam Krishnamurthy and anr. Vs. Mirza Nallaparaju Venkata Prabhakara ...

Court : Andhra Pradesh

Reported in : AIR1984AP374

..... the enactments mentioned below shall cease to apply to charitable institutions and hindu religious institutions and the endowments thereof to which this act applies; and section 8 of the andhra pradesh general clauses act, 1981, shall apply upon such cesser as if those enactments had been repealed by an andhra pradesh act: a) the andhra pradesh (andhra area) endowments and escheats regulation, 1817; b) the religious endowments act, 1863; c) the charitable endowments act, 1890; d) the charitable and religious trusts act, 1920 and e) sections 92 and 93 of the code of civil procedure, 1908'. ..... buildings (lease, rent and eviction) control act prevails over chapter v of the transfer of property act. ..... therefore, when section 37 of the arbitration act has made a reference to the provisions of the limitation act, 1908 and when 1908 act has been substituted by 1963 act by repeal the new provisions of 1963 act are applicable.'3. ..... 37 of the arbitration act that a reference to the provisions of the limitation act, 1908 has been made and it cannot be interpreted that the provisions of limitation act have been incorporated or merged into the provisions of the statute. ..... act is with respect to unamended provision only and in the absence of provision in the endowments act precluding the applicability of the amended section 92 c. p. c. ..... charitable and hindu religious institutions and endowments act and hence dismissed the application as well as the suit. 2. .....