Co V Collector - Law Dictionary Search Results
Manufacture
the market as such. It is then and then only that manufacture taken place attracting duty, Hindustan Polymers v. Collector of Central Excise, AIR 1990 SC 1676 (1682): (1989) 4 SCC 323. Means to make, produce, fabricate, assemble, … be transformation, a new and different article must emerge having a distinctive name, character or use, Hindustan Poles Corporation v. Commissioner of Central Excise, (2006) 4 SCC 85: (2006) 4 JT 185: (2006) 3 SCALE 601: (2006)
Levy, Imposition, Collection
'collection'. Article 265 of the Constitution makes a distinction between 'levy' and 'collection, Assistant Collector of Central Excise v. National Tobacco Co. of India Ltd., AIR 1972 SC 2563: (1972) 2 SCC 560: (1973) 1 SCR 822. … Levy, Imposition, Collection, The term 'levy' appears to be wider in its import than the term 'assessment'. It may include both
Prohibition
in excess of jurisdiction or contrary to the laws of the land, statutory or otherwise, East India Commercial Co. v. Collector of Customs, AIR 1962 SC 1893. Prohibition, is a writ which can be issued not merely to court,
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Person aggrieved
society and is wrongfully excluded, then he is a 'person aggrieved', Chapadgaon Vividh Karyakan Seva Sahakari Society, Chapadgaon v. Collector of Ahmednagar, (1989) 3 Bom CR 641 [Maharashtra Co-operative Societies Act, 1960, s. 144]; Adi Pherozshab Gandhi v.
Surcharge
imposition is the same viz., land revenue on which it is a charge, Sarojini Tea Co. (P) Ltd. v. Collector of Dibrugarh, AIR 1992 SC 1264 (1269): (1992) 2 SCC 156. [Assam Land Revenue and Land (Surcharge) Act,
Bill of Lading
transfer of the goods, J.V. Gokal & Co. Pvt. Ltd. v. Assistant Collector, Sales Tax, (1960) 2 SCR 852: AIR 1960 SC 595. Includes a … of carriers, acknowledging the receipt of merchants' goods, of which there are usually three parts-one kept by the consignor, one sent to the consignee, and one preserved by the master. It is the evidence of the title … generally effected. By the Bills of Lading Act, 1855, the rights of suit under a bill of lading vest in the consignee or endorsee (as if the contract contained in the bill of lading had been made
Sheet
basically a very thin and broad piece of any substance normally of a regular shape, Chheda Industries v. Collector of Customs, AIR 1997 SC 2080 (2082): (1997) 6 SCC 88. [Customs Tariff Act, 1975, Schedule I, Chap … is basically a very thin and broad piece of any substance normally of a regular shape, Chheda Industries v. Collector of Customs, AIR 1997 SC 2080 (2082): (1997) 6 SCC 88. [Customs Tariff Act, 1975, Schedule I, Chap
In relation to
and to the value of goods for the purposes of assessment, Navin Chemicals Mfg. And Trading Co. Ltd. v. Collector of Customs, (1993) 4 SCC 320. [Customs Act, 1962, s. 129 (3)] The words 'relating to' has been
Offence
of the goods concerned would be offences as contemplated by Article 20(3), Collector of Customs v. Calcutta Motor and Cycle Co., AIR 1958 Cal 682 … Offence, crime; act of wickedness. It is used as a genus, comprehending every crime and misde-meanour, or as a species, signifying a crime not indictable, but punishable summarily, or by … it is no slander to impute them unless special damage follows. Other offences are divided into three classes, viz.:- (1) Treasons; (2) Felonies; and (3) Misdemeanours. See several titles. Consult Russell on Crimes; Archbolds' or Roscoe's Criminal
Paper
things in, for covering the interior of walls, and for other pur-poses, Collector of Central Excise v. Krishna Carbon Paper Co., AIR 1988 SC 2223: … written, Rajasthan Stamp Act, 1999, s. 2(xxvi). Paper. As to the paper on which proceedings in the Supreme Court must be printed, see PRINTING. It includes vellum, parchment or any other material on which an instrument may … Paper, includes vellum parchment or any other material or which an instrument may be written, Rajasthan Stamp Act, 1999, s. 2(xxvi).
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