Judgment Search Results Home > Cases Phrase: tobacco board act 1975 section 13b duty of buyers of virginia tobacco at places other than auction platforms to refrain from certain unfair practices Page 1 of about 5 results (0.118 seconds)

i.T.C. Limited Vs. the Agricultural Produce Market Committee and ors.

Court : Supreme Court of India

Reported in : AIR2002SC852; 2002(1)ARBLR112(SC); [2002(2)JCR177(SC)]; JT2002(1)SC294; 2002(1)SCALE327; (2002)9SCC232; [2002]1SCR441; (2002)1UPLBEC814

..... from this angle to the extent the tobacco board act seeks to regulate the market by providing for auction platform and by seeking to regulate growing of raw-tobacco, must be held to be beyond the competence of parliament, and on the other ..... 8614 of 1982 under article 32, challenging the constitutional validity of certain provisions of karnataka agricultural produce marketing (regulation) act, 1966, on the ground that in view of tobacco board act, 1975 and tobacco association act, 1975, the entire field regarding the development of tobacco industry including the marketing of tobacco was occupied and the state legislation is repugnant to the central act.so far as 12 appeals arising out of the judgments of madhya pradesh ..... tobacco board act being development of tobacco industry, more particularly in respect of virginia tobacco, is not in any manner defeated by the provisions of the state act and the object of the state act are not defeated by the existing or even non-enforced provisions of the tobacco board act ..... law in relation to any other aspect other than the aspect of production ..... and the rules made thereunder were, in our opinion, essentially connected with thelevying & collection of excise duty and in its true nature and character the act remains one that falls under item 45 of list i and the incidentaltrenching upon the provincial field of items 27 or 29 would not affect its ..... placing reliance on the provision of section 100 of the government of india act, 1935 which corresponds to .....

Institute of Public Health Vs. Union of India and Ors

Court : Delhi

..... the reason which prevailed with the karnataka high court was that the participation by the board in the conference was beyond the provisions of the tobacco board act, 1975. ..... requires the covenanting states to in setting and implementing their public health policies with respect to tobacco control, protect these policies from commercial and other vested interests of the tobacco industry in accordance with the national law; (e) to the guidelines for implementation of article 5.3 of the fctc on the protection of public health policies with respect to tobacco control from commercial and other vested interests of the tobacco industry and guiding principle 1 whereof is that there is a fundamental and irreconcilable conflict between ..... (2000) 10 scc664held that in exercising of its enormous power, the court should not be called upon or undertake governmental duties or functions; the courts cannot run the government and the essence of judicial review is a constitutional fundamental; that in matters of policy, the court will not interfere; when there is a valid law requiring the government to act in a particular manner, the court ought not to, without striking down the law, give any direction and which ..... we can safely presume that the legislature, while enacting cotpa in the year 2003, was well aware of india s obligations and duties under the fctc. .....

Vst Distribution, Storage and Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)118STC515Tribunal

..... products. from all this, it will be clear that the tobacco board act, 1975 is a regulatory statute for the development of tobacco industry under the control of the central government ..... and independent in their respective allotted fields, although the fields of general and taxing legislation allotted to the union are greater and wider than those of the state.therefore, if the same goods or the same transactions are exigible to taxes imposable by the union and the ..... and reasons of 1957 act is clear that the additional excise duty was in place of sales tax and no other state tax : "the object of the bill is to impose additional duties of excise in replacement of the sales taxes levied by the union and states on sugar, tobacco and mill- ..... . section 8 lays down the board's functions, which are development of the tobacco industry, regulating production, curing and marketing of virginia tobacco, ensuring to the growers of virginia ..... of such luxuries calculated at the price thereof as per consignor's bill, invoice or consignment note or other documents of like nature, and in both the cases the value shall include certain other components, as mentioned in the said definition.other provisions of the luxury tax act are not immediately necessary for adjudication of the present application.14. mr. a. ..... practice of mentioning value or price of goods in the consignor's bill or consignment note or similar documents, when these are carried by a common carrier from one place ..... willing buyer, and ..... , .....

itc Limited, Secunderabad and Another Vs. State of Andhra Pradesh and ...

Court : Andhra Pradesh

Reported in : 1999(1)ALD28; 1998(6)ALT318

..... in other words, under the tobacco board act, 1975, the tobacco is to be sold on a registered auction platform established by the board and the board is competent to levy fees on the auctioners and the fees is to be collected both from the sellers as well as the ..... section 13 of the tobacco board act, virginia tobacco is to be sold at registered auction platforms. ..... result of reading article 304 (a) and (b) together appears to be that a tax can be levied by a state legislature on goods manufactured or produced or imported in the state and thereby reasonable restrictions can be placed on the freedom of trade either with another state or between different areas of the same state.'78. ..... in re c.p, motor spirit act (supra), the federal court chief justic observed as follows:'the primary meaning of excise duty or duty on excise has come to be that of a tax on certain articles of luxury (such as spirits, beer or tobacco) produced or manufactured in the united ..... under the act, maiket committees are directed in the state to levy and collect market fee from buyers in respect of specified agricultural produce at a rate which may not be more than 30 paise per 100 rupees of the price of the agricultural produce in such manner and at such time as may be ..... it is not therefore unfair to infer from this grouping that the scheme of taxation was intended to be that an excisable commodity is subject to the legislation of the centre in respect of all taxes on or connected with its production, manufacture, .....

Virginia Tobacco Growers Association Vs. Union of India and Others

Court : Andhra Pradesh

Reported in : 2000(6)ALD720; 2001(1)ALT20

..... duty and perhaps because of the agitation of the growers for remunerative prices, the parliament had chosen to enact 'the tobacco board act, 1975', (for short 'the act') to take over the control of the industry relating to fcv virginia tobacco ..... tobacco from the auction platforms by the traders without indicating how they are going to liquidate the stocks cannot be presumed that the purchases were affected on the basis of the purchase orders or commitments from others to purchase the tobacco ..... section (1) andsubject to priority being given to matters specified in sub-section (2) the measures referred to in sub-section (1) may also provide in relation to tobacco other than virginia tobacco for all or any other matters specified in clauses (c) to (g) of sub-section (2) and for this purpose any reference in those clauses to virginia tobacco shall be construed as including a reference to tobacco other than virginia tobacco ..... buyers to participate in the tobacco auctions directly; (e) power of fixing minimum support price may be given to the board; (f) number of fanners' representatives need to be increased in the board; (g) promoting cultivation of alternate crops in the tobacco growing areas by offering certain ..... the exercise of the right to practice or carry on any occupation or ..... board acted with the required foresightedness to actheve the objectives underlying the enactment, the tobacco industry in this country would not have been placed in such a chaotic situation in which it is placed .....

Virginia Tobacco Growers Association and Others Vs. Union of India and ...

Court : Andhra Pradesh

Reported in : 2001(1)ALD427; 2001(1)ALT406

..... as of present, there is no regulation made to other varieties of tobacco than virginia, but the tobacco board act, 1975, which is a central enactment (central act no.4 of 1975), (hereinafter referred to as 'the act') deals with all kinds and varieties of tobacco and that is so clear from the provision contained in sub-section (3) of section 8 of the act.4. ..... shall give their firm commitment for the year 2000 and also file an undertaking to that effect that in the event of their failure to purchase the tobacco, for which a commitment was given, the board is at liberty to recover the cost of the tobacco that was not purchased at the higher prices that fetched on the auction-platform during that year in the event of lifting of the crop holiday. ..... of the scientists of ctri is that no nurseries shall be sown after 30th august for upper nls and 15th september for all regions and no plantation shall take place after 15th october in nls and 15th november in all other regions, as there will be loss in productivity as well as quality of tobacco.4. ..... but, if the above factors are absent, certainly, it will be infractive of the said ..... but, the facts and circumstances have to support placing of such restrictions to treat them as reasonable ..... of the board are enumerated in section 8 and it is apt to extract sub-sections (1) and (2) :'8(1) it shall be the duty of the board to promote, by such measures as it thinks fit, the development under the control of the central government of the tobacco industry. .....

Gwalior Sugar Co. Ltd. Vs. State of M.P. and ors.

Court : Madhya Pradesh

Reported in : 2006(3)MPLJ433; (2008)16VST591(MP)

..... also be made to rule 32 of the tobacco board rules, 1976 framed in exercise of the powers conferred by section 32 of the tobacco board act regarding purchase of virginia tobacco in comparison to section 15 of the bihar act requiring the agricultural produce, which tobacco is, to be brought in the market yard and sold by means of an auction or tender to the highest bidder. ..... agent shall be liable-(a) to keep the goods of his principal in safe custody without any charge other than the commission payable to him; and(b) to pay the principal, as soon as the goods are sold, the price thereof, irrespective of whether he has or has not received the price from the buyer of such goods.17. ..... measurement of all the notified agricultural produce so purchased shall be done by a licensed weighman in the market yard or any other place specified by the market committee for the purpose:provided that the weighment, measurement or counting as the case may be, of plantain, papaya or any other perishable agricultural produce as may be specified by the state government, by notification, shall be done by a licensed weighman in the place where such produce has been grown.37. ..... section 11 says that the state government may for purposes of the act appoint any person or designate such officer of the government as it thinks fit to be inspector within such local limits as may be assigned to him and such inspector shall perform the duties and exercise the powers conferred or imposed upon him by or under the act .....

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

Court : Allahabad

Reported in : [2003]130STC202(All)

..... tobacco boards act, 1975 by virtue of section 2 the entire tobacco ..... section 3 ; (d) 'place of business' includes an office or any other place which a tobacconist uses for the purpose of supplying tobacco or where he keeps his books of accounts ; (e) 'receipt' means- (i) in respect of supply of tobacco by a tobacconist made by way of sale, the amount or valuable consideration received or receivable by him for such sale including any sum charged for anything done by him in respect of the tobacco so sold at the time of or before the delivery thereof and the price if charged separately, of any primary or secondary packing, other than ..... intercourse throughout the territory of india are not absolutely free, but are subject to certain powers of legislation by parliament or the legislature of a state ; (2) the freedom declared by article 301 does not mean freedom from taxation simpliciter, but does mean freedom from taxation which has the effect of directly impeding the free-flow of trade, commerce ..... so long as it refrains from clear and hostile discrimination ..... virginia tobacco and 'nattu' country tobacco are both tobacco yet it was held virginia tobacco ..... 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 ..... which, if continued in practice, would weigh little .....

i.T.C. Ltd. and ors. Vs. State of Karnataka and ors.

Court : Supreme Court of India

Reported in : 1985(Supp)SCC476; [1985]Supp1SCR145

..... section 13 of the central act states that no registered grower or curer shall sell or cause to be sold virginia tobacco elsewhere than at an auction platform registered with the board in accordance with the rules made under this act or established by the board under this act ..... had not even upto that date been registered under the tobacco board act, 1975, in the first letter written to the market committee it was stated that the market committee could not be given registration because these lacked certain necessary qualifications and was therefore incapable of rendering any service ..... or the other in para 111 as regards the justification for the enhancement of the market fees leviable on buyers under section 65(2) of the act from one percent to two percent by amendment of the bye-laws though earlier in para 107 they have observed that theyare unable to hold, on the material placed before us ..... section 8 of the tobacco board act, 1975 deals with the functions of the board and empowers by sub-section (1) of section 8 of the tobacco board the duty to promote, by such measures as it thinks fit, the development under the control of the central government of the tobacco ..... which are expected to render various services and provide various amenities and these benefits cannot be divorced from the benefits accruing incidentally to others, (4) a reasonable projection for the future years of a practical scheme is permissible and (5) services rendered must be to the users of those markets or to the .....

J.L. Morison, Son and Jones Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1984)(15)ELT251TriDel

..... other than medicines but which are used for treatment and held that articles, like absorbent cotton wool, roller bandages and gauzes, were substances which were used f r or in treatment, and besides being treated with antiseptic material so as to make them disinfectant for surgical dressings; they possess other qualities which are utilised in the treatment of diseases inasmuch as they have to conform to certain prescribed standards and consequently the term 'drug' as understood by drugs act ..... to the tribunal pursuant to the provisions of section 35p(2) of the central excises and salt act, 1944 (hereinafter referred to us the act), arose as a result of rejection of claims for refund of duty paid, that had been filed by m/s. ..... extensive reliance was placed on medical literature in support of their plea that zinc oxide had positive curative properties, with pertinent reference to the bpc 1973; the merck index, 7th edition, page 1116; remington's practice of pharmacy, 1961, page 697; drill's pharmacology in ..... learned sdr, that on the facts of this case, the said speech would not be, a relevant consideration on the view that it applied only in cases of doubt, because we do find it to be a case which is not free from doubt, inasmuch as reference has been made by the learned sdr herself to a number of tariff advices issued by the board. ..... an order of amalgamation having been passed by high courts of bombay and karnataka in or about september, 1975, the said company stood merged with j.l. .....