Court : Supreme Court of India
Reported in : 1997(93)ELT664(SC); (1997)11SCC545
ORDER1. This is an appeal by Collector of Customs against an order of Tribunal where it has been held that the product imported by the respondents are classifiable under Heading 32.13 of the First Schedule to the Indian Customs Tariff Act, 1975. The imported product is Thermo graphic Printing Powder. The Tribunal held that:though it may not be a conventional printing ink it is akin to printing ink and heading 32.13 which is not limited to 'writing ink and printing ink' but covers also 'other inks' would, in our view, be more specific and therefore, more appropriate than heading 32.04/12(i).2. We are in agreement with the view expressed by the Tribunal. The appeal is dismissed. There will be no order as to costs....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1997)6SCC777
ORDER An important constitutional question arises for consideration in these civil appeals and special leave petition. The post in the cadre is a solitary post of Chief Engineer in the service of State of Punjab. The question is whether for such a solitary post in the cadre the roster and reservation point can ever operate; or in other words, can there be any reservation as envisaged under Article 16(4) of the Constitution for a solitary post in the cadre. The other question is whether the system of carry forward of the reservation points for future vacancies in the cadre comprising the posts can ever be applicable if the entire cadre consists of a solitary post. In the two latest decisions of this Court, one by a three-Judge Bench in the case of Union of India v. Madhav1 and the other in the case of Union of India v. Brij Lal Thakur2 this Court has taken the view that there can be reservation on roster points also for a solitary post in a cadre. In our view, these judgments requ...
Tag this Judgment!Court : Supreme Court of India
Reported in : [2001]249ITR786(SC)
ORDER1. These appeals are directed against the judgment of the Kerala High Court (see : [1980]121ITR985(Ker) dated March 29, 1979, in appeals arisingfrom the order of the Income-tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') in proceedings for acquisition taken under Section 2G9F of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). The property was a plot of land having an area of 16.675 cents which on measurement was found to be 16.268 cents. The said property was transferred by the two transferors who are jointly co-owners of the said property to four brothers in separate defined shares as prescribed in the sale deed executed on August 17, 1973. The case of the Revenue was that the purchase was made by the four brothers as an association of persons. The Tribunal has, however, not agreed with the view of the competent authority in that regard. The High Court in appeal has affirmed the said judgment of the Tribunal.2. We have heard Shri T. L. Viswanat...
Tag this Judgment!Court : Supreme Court of India
Reported in : 1997(92)ELT457(SC); (1997)7SCC248
ORDERSuhas C. Sen and K.T. Thomas, JJ.1. In this case the question is how to compute the investments made in an industrial unit. The question arises in the following manner. A Notification No. 89/79-C.E., dated 1-3-1979 was issued by the Central Government, Department of Revenue and Banking, in exercise of the powers conferred by Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944. The Notification stated that in respect of certain goods falling under Tariff Item 68 of the First Schedule of the Central Excise Act exemption was to be granted for goods cleared for home consumption 'on or after the 1st day of April in any financial year, by or on behalf of a manufacturer from one or more factories if the following conditions are fulfilled: (a) In the case of first clearances of the said goods up to an aggregate value not exceeding rupees fifteen lakhs, from the whole of the duty of excise leviable thereon; and (b) in the case of the clearances (being clearances of the said goods of a...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1997]227ITR552(SC); (1997)10SCC115
ORDER1. This appeal by the assessee is directed against the judgment of the Madras High Court (see [1989] 179 ITR 181), dated February 14, 1978, in Tax Case No. 33 of 1975 relating to the assessment year 1966-67.2. The assessee is a private limited company carrying on the business of tanning hides and skins by chemical process and selling the resultant leather as well as purchase and sale of leather on commission basis. It owns a tannery known as Southern India Tanneries where the tanning of hides and skins by chemical process is done. During the assessment year 1966-67, the total profit of the assessee was Rs. 5,05,045 which included Rs. 3,73,870 earned by sale of chemicals imported on the strength of licences granted on the basis of export of leather, hides and skins in earlier years. The distributable income of the assessee for the assessment year in question was Rs. 2,59,289 but it had distributed only Rs. 1,00,000 as dividend. The assessee claimed that it was a company whose main ...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1998)145CTR(SC)171
ORDERBY THE COURT :This appeal by the assessee is directed against the judgment of the Madras High Court dt. 14th November, 1978 in Tax Case No. 33 of 1975 [reported as India Leather Corporation vs . CIT : [1989]179ITR181(Mad) relating to the asst. yr. 1966-67.2. The assessee is a private limited company carrying on the business of tanning hides and skins by chemical process and selling the resultant leather as well as purchase and sale of leather on commission basis. It owns a tannery known as Southern India Tanneries where the tanning of hides and skins by chemical process is done. During the asst. yr. 1966-67 the total profit of the assessee was Rs. 5,05,045 which included Rs. 3,73,870 earned by sale of chemicals imported on the strength of licenses granted on the basis of export of leather, hides and skins in earlier years. The distributable income of the assessee for the assessment year in question was Rs. 2,59,289 but it had distributed only Rs. 1,00,000 as dividend. The assessee...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1999SC2634; [1999]228ITR403(SC); JT1998(7)SC270; 1999(1)SCALE301b; (1998)9SCC95
ORDER1. These appeals by the Revenue are directed against the judgment of the Gujarat High Court dated 27-8-1980 in Income Tax Reference No. 251 of 1975. The High Court has granted certificate of fitness under Section 261 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The appeals relate to the Assessment Years 1966-67 to 1969-70.2. The assessee's father died on 7-7-1965. On his death the assessee inherited various assets amounting to Rs. 12,38,000 and liabilities worth Rs. 2,47,000 in respect of the borrowing from the Bank of India (hereinafter referred to as 'the Bank') by the assessee's father. In order to meet his income tax liability the assessee's father had, in his lifetime, borrowed certain amount from the Bank and the said Bank had granted overdraft facilities to the assessee's father. The amount that was advanced in the overdraft account was secured by the assessee's father by pledging with the Bank various shares which he was owning at the relevant time. ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1997SC2465; 1997(2)ALD(Cri)198; 1997CriLJ2985; JT1997(5)SC478; RLW1997(3)SC440; 1997(4)SCALE112; (1997)5SCC30; [1997]3SCR1127
G.N. Ray and G.T. Nanavati, JJ.1. These two appeals are directed against the order dated 31.8.89 passed by the Madhya Pradesh High Court disposing of Criminal Revision No. 481 of 1989 and Criminal Revision No. 463/89. Criminal Revision No. 481/89 was preferred by all the five respondents against refusal by the learned Chief judicial Magistrate, Raipur to transfer the case from Raipur to Raigarh. Criminal Revision No. 463/89 was preferred by four of the respondents challenging the assumption of jurisdiction of the Chief Judicial Magistrate, Raipur in the complaint made by the appellant for offences under Section 498A and 506B and 323 of the Indian Penal Code. The respondents are the husband, parents-in-law and two sisters-in-law of the appellant Sujata Mukherjee. The gist of the allegation of the appellant, Sujata Mukherjee is that on account of dowry demands, she had been maltreated and humiliated not only in the house of the in-laws at Raigarh but as a consequence of such events, the ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1997SC2664; JT1997(5)SC645; 1997(4)SCALE363; (1997)6SCC54; [1997]3SCR1149
K. Ramaswamy, S. Saghir Ahmad and G.B. Pattanaik, JJ.1. In case pertaining to the village dantal, leave confined to the question of interest, stands revoked. 2. Delay condoned. 3. We have heard learned Counsel on both sides. 4. Leave granted in all the matters except where the appeals are already on record. 5. The Notification in respect of the lands of an extent of 235.95 acres of lands situated in village Quasimpur Nagla Tashi was issued on August 14, 1987 under Section 4(1) of the Land Acquisition Act, 1894 (1 of 1894) (for short, the 'Act') for planned development of Meerut City. The Land Acquisition Officer awarded compensation, under Section 11, on February 22, 1990 at the rate of Rs. 550 per sq. yard. On reference under Section 18, the Additional District Judge passed the award and decree dated May 11, 1992 awarding compensation at the rate of Rs. 240 per sq. yd. 6. Feeling aggrieved by the said judgment, when the Development Authority and the Government filed appeals followed b...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1999]238ITR403(SC)
These appeals by the Revenue are directed against the judgment of the Gujarat High Court dated August 27, 1980, in Income-tax Reference No, 2.51 of 1975 : [1982]133ITR303(Guj) : [1982]133ITR303(Guj) . The High Court has granted certificate of fitness under section 261 of the Income-tax Act, 1961 ('the Act'). The appeals relate to the assessment years 1966-67 to 1969-70.The assessee's father died on July 7, 1965. On his death the assessee inherited various assets amounting to Rs. 12,38,000 and liabilities worth Rs. 2,47,000 in respect of the borrowing from the Bank of India ('the bank') by the assessee's father. In order to meet his income-tax liability the assessee's father had, in his lifetime, borrowed certain amount from the bank and the said bank had granted overdraft facilities to the assessee's father. The amount that was advanced in the overdraft account was secured by the assessee's father by pledging with the bank various shares which he was owning at the relevant time. When t...
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