Ltd V Collector - Law Dictionary Search Results
Manufacture
transformation; a new and different article must emerge having a distinctive name, character or use, Allenbury Engineers Pvt. Ltd. v. Ramkrishna Dalmia, AIR 1973 SC 425: (1973) 1 SCC 7: (1973) 2 SCR 257. Here the formation of … 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,
Raw material
could be said that its very consumption on burning up is its quality and value as raw materials, Collector of Central Excise, New Delhi v. Ballarpur Industries Ltd., AIR 1990 SC 196. Raw material, is something from … have related meaning depending on the context in which it has been used, Tata Engineering & Locomotive Company Ltd. v. State of Bihar, (1996) 6 SCC 479. The expression 'raw-material' is not a defined term. The meaning to
Rate
The expression 'rate' is generally used in the same sense as the expression 'cess', Sarojini Tea Company (P) Ltd. v. Collector, AIR 1992 SC 1264 (1271). Rate, includes 'any fare, charge or other payment for the carriage of any
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Royalty
Hills Autonomy District (Management & Control of Forests) Act, (1 of 1959)] Royalty is a tax, India Cement Ltd. v. State of T.N., AIR 1990 SC 85: (1990) 1 SCC 12: (1989) Supp 1 SCR 692. In general … as it normally connotes the payment made for the materials or minerals won for the land, H.R.S. Murthy v. Collector of Chittoor, AIR 1965 SC 177: (1964) 6 SCR 666. 'Royalty' is a feudalistic euphemism for the 'price'
Levy, Imposition, Collection
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. To levy is to realise or
Food
which normally go to constitute a meal - curry and rice, sweetmeats, pudding, cooked vegetables and so forth, Collector of Central Excise v. Parle Exports (P) Ltd., AIR 1989 SC 644: (1989) 1 SCC 345: (1988) Supp … food within the meaning of s. 2(v) of Prevention of Food Adulteration Act, 1954, Godawal Pan Masala Products Ltd. v. Union of India, (2004) 7 SCC 68 (101): AIR 2004 SC 4057. Food. In the Sale of Food
Paid
be placed, on the expression 'paid' (in R. 10) is 'ought to have been paid', N.B. Sanjana, Assistant Collector of Central Excise v. Elphinstone Spinning and Weaving Mills Company Ltd., AIR 1971 SC 2039: (1971) 1 SCC … idea of division between several persons which is the same as payment to several persons, Punjab Distilling Industries Ltd. v. C.I.T., AIR 1965 SC 1862: (1965) 3 SCR 1. The proper interpretation to be placed, on the expression
Collector of the District
Matched in: Term Collector of the District
Levy
provisions indicating the subject-matter of levy and rate of levy. Levy of duty does not mean actual collection, Collector of Central Excise, Chandigarh v. Smith Kline Beecham Consumer Health Care Ltd., AIR 2003 SC 829. [see Central … be lawful but also collection of tax must also be done with the authority of law, Mafatlal Industries Ltd. v. Union of India, (1997) 5 SCC 536 (653). The term 'levy' is wider in its import than the
Surcharge
such 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,
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