Court : US Supreme Court
..... 297 appeal from the united states district court for the southern district of georgia syllabus by the federal tobacco inspection act, congress provided for the establishment of uniform standards of classification and inspection of tobacco for the protection of interstate commerce and authorized the secretary of agriculture "to establish standards for tobacco by which its type, grade, size, condition, or other characteristics may be determined, which standards shall be the official standards of the united states. ..... " that this section constituted an important part of the act is shown by the statement of its sponsor, representative flannagan, in introducing his bill on the floor of the house of representatives: "simply stated, the bill has two objects: first, the grading of the growers' tobacco before sale by a competent grader in order to determine what grades the growers have to offer for sale, and second, furnishing the growers with a daily marketing news service so they will know what ..... section 6 of the federal act expressly recognizes the continued existence of state functions and powers by providing that the secretary of agriculture may make agreements with state agencies covering employment of the inspectors, samplers and weighers who perform the tasks of inspecting, grading and typing tobacco, thus making it plain that, even as to these most central features of the federal act, congress intended no sweeping exclusion of the states. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1972]29STC654(AP)
..... of writ petitions and they are : (1) whether the second limb of item 6 of schedule iii of the andhra pradesh general sales tax act, which will hereinafter be referred to as the 'act', is repugnant to the provisions of section 15(a) of the central sales tax act and article 14 of the constitution and is, therefore, liable to be struck down, (2) whether neem oil and tobacco seed oil are exempt from tax by virtue of g.o. ms. no. ..... decided in that case was whether tobacco seed constituted 'tobacco in any form whether manufactured or not', within the meaning of section 4 of the madras general sales tax act and this was answered in the ..... the powers conferred on it under section 9 of the act, exempted from payment of tax all classes of goods in respect of which additional duties of excise are leviable by the central government with effect from 24th december, 1957, was no doubt taken into account by their lordships in the decision cited supra in coming to the conclusion that the expression 'tobacco and all its products' takes in crushed tobacco stalks also; but it will presently ..... no valid grounds for granting the reliefs prayed for by the petitioners, that the constitutionality of item 6 of schedule iii of the act is not open to question as it is perfectly valid, that the exemption envisaged by item 7 of schedule iv is available only in the case of raw tobacco, tobacco leaf and the products of tobacco leaf but not tobacco seed, tobacco seed oil or tobacco seed oil-cake, that it is also not. .....
Tag this Judgment!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
..... 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 high court are concerned, the high court of madhya pradesh ..... entering into the aforesaid controversy, came to the conclusion that no clear notice appears to have been given to the company to produce the records for the purpose of satisfying the market committee that the tobacco leaves in question were either not processed or exported from the market area and, therefore, the company must be given a fresh opportunity of adducing all the relevant documents before the market committee to escape the presumption ..... while market committee would be entitled to levy fees in respect of sale and purchase of tobacco in the market area for the services rendered including the entire infrastructure, the tobacco board act can yet levy fee as provided under tobacco board act, which would be a separate fee for special services rendered by it, as determined by the central government under section 14a and according to the learned counsel, this is the only harmonious construction which should be and ought to be made .....
Tag this Judgment!Court : Gujarat
..... for the aforesaid reasons and in view of the foregoing discussions, the petitioners contention that section 18 of the act and the remedy and forum prescribed and constituted under section 18 are onerous is not sustainable and cannot be accepted and entertained. ..... 10.1 so far as the observation by hon'ble apex court in the decision in case of ram and shyam company (supra) are concerned, the learned senior counsel for the petitioner relied on observations in para 9 of the said decision wherein hon'ble apex court observed that:- ..... will ordinarily not entertain a petition under article 226 of the constitution if an effective remedy is available to the aggrieved person and that this rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. ..... ordinarily not entertain the petition under article 226 of the constitution, if an effective remedy is available to the aggrieved person, and that this rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. ..... court will ordinarily not entertain a petition under article 226 of the constitution if an effective remedy is available to the aggrieved person and that this rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. .....
Tag this Judgment!Court : Mumbai
..... for the aforesaid reasons and in view of the foregoing discussions, the petitioners contention that section 18 of the act and the remedy and forum prescribed and constituted under section 18 are onerous is not sustainable and cannot be accepted and entertained. ..... 10.1 so far as the observation by hon'ble apex court in the decision in case of ram and shyam company (supra) are concerned, the learned senior counsel for the petitioner relied on observations in para 9 of the said decision wherein hon'ble apex court observed that:- ..... will ordinarily not entertain a petition under article 226 of the constitution if an effective remedy is available to the aggrieved person and that this rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. ..... ordinarily not entertain the petition under article 226 of the constitution, if an effective remedy is available to the aggrieved person, and that this rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. ..... court will ordinarily not entertain a petition under article 226 of the constitution if an effective remedy is available to the aggrieved person and that this rule applies with greater rigour in matters involving recovery of taxes, cess, fees, other types of public money and the dues of banks and other financial institutions. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(6)LC385Tri(Delhi)
..... in the product.3-6-1983 the assistant collector issued a notice to the appellants saying that it was proposed to classify their product 'dokta' on the basis of its tobacco content with effect from 5-11-1981 and not from 1-3-1975 in terms of the trade notice dated 5-11-1981 and that if the appellants had to say anything against such proposal, they may come for a personal hearing before him on 13-6-1983 along with all evidence.13-6-1983 ..... if tobacco remains tobacco even though turned by manufacture into chewing tobacco, it comes within the definition of tobacco or chewing tobacco within the definition as in the central excises and salt act. ..... (4) however, at the same time, the appellants accepted the position before us that any refund payable to them would have to be subject to the limitation contained in section 11b of the central excises and salt act, 1944. ..... it may be said that the act of taking zarda (chewing tobacco) is analogous to that of taking snuff or hookah though it may vary in form of degree or intensity but the main ingredient is tobacco. ..... the light of our above discussion, we allow the two appeals in terms that classification of the subject varieties of 'dokta' is ordered under item 68 during the period prior to 1-3-1984 and consequential refund, subject to the limitation of section 11b, is ordered to be granted to the appellants. ..... the appellants have accepted before us that the refund payable to them would be subject to the provision of time bar in section 11b of the act. .....
Tag this Judgment!Court : Kolkata
Reported in : 1981(8)ELT398(Cal)
..... before the assessing authority of the existence of the alleged selling cost and selling profit within the first wholesale cash price of the goods in question, the assessing authority cannot be held to have acted illegally and without jurisdiction on the basis of the materials and evidence that were placed for the first time before this court by the respondent, even assuming that levy of excise duty on such ..... case, this court has followed the principles of law as laid down by the supreme court in voltas' case and atic's case that the real value for the purpose of levy of excise duty under section 4 of the act is the wholesale cash price of the goods chargeable to such duty consisting of only manufacturing cost and manufacturing profit. ..... however, directed the appellants to deal with the pending applications of the respondent relating to the levy of excise duty under section 4(a) of the central excises and salt act, 1944, hereinafter referred to as the 'act', on the principles of law laid down by the supreme court in the voltas case (supra), i.e. ..... (1978) cencus 979, which has expressly dissented from the view expressed in golden tobacco company's case (supra). ..... and 2183 of 1975 disposed of on ..... 1972 and 1242 of 1975 disposed of on 13-2-1976 ..... union of india (1975) census 101 d (kerala); bangalore ..... 231 of 1975) was ..... 2182 of 1975 was filed by the respondent dunlop india limited before the madras high court claiming refund of the excess excise duty levied on the goods manufactured by it at .....
Tag this Judgment!Court : Delhi
Reported in : [1974]44CompCas390(Delhi); ILR1972Delhi413
..... it is then stated that the balance sheets do not reflect the true state of affairs, the directors and their associates have been taking loans and advances from the company against the provisions of law, large funds have been misappropriated by the management and vouchers, records and accounts have been manipulated, various irregularities have been committed by the directors in withdrawing huge amounts which ..... a further safeguard has been introduced by section 443(2) reading as follows :- 'where the petition is presented on the ground that it is just and equitable that the company should be wound up the court may refuse to make an order of winding up, if it is of opinion fiat some other remedy is available to the petitioners and that they are acting unreasonably in seeking to have the company wound up instead of pursuing the other remedy. ..... was a party to the celebrated judgment of the court of appeal in re yenidje tobacco company limited, (1916) 2ch. ..... (79) while the learned single judge interpreted the judgment in yenidje tobacco company's case to mean that unless there was a deadlock the partnership principle did not apply, the bench was of the view that, according to the said ratio, if a private company could be fairly called a partnership in the guise of a private company then the things which might be a ground for dissolution of a partnership will apply also in the case of a private company. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1985)45CTR(P& H)263; [1985]152ITR429(P& H)
..... also cited before the commissioner, but the same were distinguished on the ground that the words 'manufacture and production' were interpreted with reference to the provisions of other acts and not for the purpose of the act.the precise contention of the petitioner-company is that it is engaged in the processing and finishing of unfinished textiles manufactured by other concerns and that the petitioner should be held to be engaged in the manufacture or production of textile ..... to hold that a mere dyeing, printing, singeing or otherwise or processing of fabrics would not amount of the 'manufacture or production of textiles' within the meaning of entry 23 of the first schedule to the industries (development and regulation) act, 1951.however, it appears that the aforesaid view, which we are inclined to take is some what in discordance with that taken within this court by the division bench in east india cotton manufacturing ..... act, 1961 (hereinafter referred to as the 'act'), the petitioner company is entitled to tax credit certificate after the conditions as enshrined in the aforesaid section ..... 280zb, read with the tax credit certificate (corporation tax) scheme, 1966.the petitioner-company is also registered under the industries (development and regulation) act, 1951, since it employed more than 50 workmen and is engaged in the industry ..... petitioner preferred an appeal before the commissioner of income-tax, which was also dismissed by the impugned order dated february 22, 1975. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1989SC206; JT1988(3)SC470; 1988(2)SCALE391; (1988)4SCC200; [1988]Supp2SCR467
..... notified area might be expended if the notified area were a municipality.section 243:application of act to notified area-for the purposes of any section of this act which may be extended to a notified area the committee appointed for such area under section 242 shall be deemed to be a municipal committee under this act and the area to be a municipality.section 244:discontinuance of notified area-the state government may at any time ..... to do so because it is not such a large area so as to be able to sustain the expense of a municipality, but at the same time the state government considers that some of the improved arrangements as detailed in section 52 of the act deserve to be made in that area, then the state government has been given the power to constitute that area into a notified area subject to the restrictions imposed in sub ..... is too remote a possibility that the same would vanish into thin air and in this manner provide a guideline or policy for de-notifying the committee under section 244 of the act.again the other criterion negatively put for the creation of a notified area committee is that the area comprised therefor is not a purely agricultural village. ..... the provisions that a notified area will exercise only such powers as are entrusted to it by the state government under section 242 and that only such provisions of the act as the state government considers fit can be applicable to a notified area show that the principal consideration is the economic and administrative .....
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