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Case Laws
Showing 81 to 100 of 178 Records
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1980 (1) TMI 99 - GOVERNMENT OF INDIA
Price list - Effect of removable of goods without -Approval ... ... ... ... ..... ne, 1979 by which Government of India decided another set of revision applications filed by the petitioners and involving the same issue. In that order Government had taken a lenient view of the matter and reduced the penalty in each of those case to Rs. 5 only from the penalties ranging from Rs. 25/- to Rs. 40/- that were imposed by the lower authorities. 3. Government of India have carefully considered all the submissions of the petitioners. Govt. observe that clearance of excisable goods without prior approval of the price-list on a provisional or a formal basis, as the case may be, is clearly a violation of provisions of Rule 173C(2A) of the Central Excise Rules as they stood at the material time, and accordingly the order-in appeal is correct in law. However, considering the circumstances as explained by the petitioners, Government of India reduce the amount of penalty to Rs. 3/- each in all these cases. Subject to this modification the revision application is rejected.
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1980 (1) TMI 98 - GOVERNMENT OF INDIA
Hot plate stands or gas oven stands are furniture ... ... ... ... ..... ectric connection upto 30-6-1968 only. This issue as to whether the petitioners had electric connection or not is a question of fact. The declaration made by the petitioners before the Appellate Collector would not be relevant if the facts are to the contrary. Govt. accordingly order that if the Asstt. Collector is satisfied that the petitioners got the electric connection only with effect from 2-9-1968, then no duty should be charged on the goods manufactured upto this period. The petitioners have made a grievance of the fact that they should not be penalised five times for the same offence. Govt. observe that initially the Assistant Collector had imposed a penalty of Rs. 250/- in each case. This has however been reduced to Rs. 20/- in each case by the Appellate Collector. Since sufficient relief had already been granted by the Appellate Collector, Government confirm the order of penalty passed by the Appellate Collector. The Revision Application is disposed of accordingly.
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1980 (1) TMI 97 - HIGH COURT OF MADHYA PRADESH
Glucose is classifiable - Patent or proprietary medicines ... ... ... ... ..... ary medicines to mean a drug. The assistance of the Drugs and Cosmetics Act can be taken for understanding the scope of Tariff Item No. 14-E of Schedule I of the Central Excises and Salt Act for there cannot be any manufacture of patent or proprietary medicines unless they are in accordance with the Drugs and Cosmetics Act see Calcutta Clinical Research Assoc. Ltd. v. The Union of India, 1971 Tax LR 1073 at p. 1076 (Cal) . Glucose having been separately classified as an article under the heading food in Tariff Item No. 1-E, we think that the reasonable inference to draw is that it was not intended to be included in Item No. 14-E which comes under the head Chemicals . In our opinion, the Asstt. Collector was not right in taxing glucose repacked by the petitioner under Item No. 14-E. 6. The petition is allowed. The impugned orders of the Assit. Collector and the Appellate Collector are quashed. There shall be no order as to costs. Security amount be refunded to the petitioner.
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1980 (1) TMI 96 - GOVERNMENT OF INDIA
Fixing of trade name does not amount to manufacture ... ... ... ... ..... y. 2. The petitioners have contended that mere inscription of additional trade mark on the Ball Bearings at which they purchased from other manufacturers who put their own trade mark on the goods before clearance on payment of duty cannot be said to constitute manufacture of goods. In this connection they have relied on the judgment of the Gujarat High Court in the case of Extrunion Processes (Pvt.) Ltd. v. N.R. Yadad, Supdt. Central Excise - 1974 Tax L.R. 1655. The court held there that mere printing and lacquering of duty paid extruded Aluminium Tubes purchased from the market, would not constitute a process of manufacture of extruded tubes. 3. Govt. agree that the ratio of Gujarat High Court judgment is applicable in this case and mere putting of trade name on the duty paid ball bearings purchased from other manufacturers without any special agreement would not constitute manufacture. 4. The revision application is accordingly allowed by setting aside the order-in-appeal.
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1980 (1) TMI 95 - GOVERNMENT OF INDIA
Valuation - When small quantities of goods are sold at factory gate ... ... ... ... ..... antities but since there is no evidence on record to show that these sales were in any way manipulated, there is no reason why these sales should be ignored. Govt. further observe that the ex-factory price as noticed in the sales made at the factory gate is comparable with the price in other cases where the element of freight and octroi charges are shown separately, although on an equalised basis. 3. Having regard to the circumstances stated above Govt. drop the review proceedings and uphold the impugned order-in appeal.
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1980 (1) TMI 94 - GOVERNMENT OF INDIA
Rule 8 - Scope - Sugar incentive rebate ... ... ... ... ..... ate of duty leviable under the tariff, could never have arisen. The petitioners are indirectly finding fault with the procedure by contending as though the scope of the notification is enlarged because of the particular procedure while it is actually not so. It is no use finding fault with the procedure under which the rebate was given as an advance credit pending clearances, inasmuch as this was done as a matter of mutual convenience and could not be cited as a ground for not adjusting a part of the refund subsequently if the refund granted is beyond the scope of the Central Excise Laws. In the petitioners own case, the position would have been different and they would not have been asked to refund a part of the rebate already sanctioned, if the sugar had been cleared at the rates which were leviable when the rebate was granted, i.e. before the reduction in the rates of a duty which obtained at the time of clearance. The revision application therefore fails and is rejected.
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1980 (1) TMI 93 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Trolly type stand attached to air-coolers ... ... ... ... ..... the seats so provided do not amount to furniture but form a part and parcel of the vehicle itself and are more in the nature of fixtures than furniture. In Imperial Surgico Industries Lucknow s case (supra), the items in dispute were operation tables, beds including flower beds, bed-side lockers, dressing carriages, instrument tables and self-propelling chairs meant to be used as hospital equipment. As there was no material placed on the record indicating that by reason of the description, design and equipment of the articles, they were liable to be described as furniture, the plea of the State that the said items were taxable as furniture was negatived. Therefore, none of the two cases is of any help to the petitioner and the stand taken by it that the trolly being an accessory to the air-cooler would not be covered by the word, steel furniture has to be negatived. 7. In view of the above discussion, this petition fails and is hereby dismissed but with no order as to costs.
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1980 (1) TMI 92 - HIGH COURT OF BQMBAY ORIGINAL SIDE
Soap - Manufacture - Classification of goods - Burden of proof lies on the department ... ... ... ... ..... 1st March, 1971 under the heading Cosmetics and Toilet Preparations and not under the heading Soap under Item 15. Similarly, under Item 14F which came into effect from 1st March, 1973 shaving creams have been incorporated as sub-item (iii) in Item 14F under the same heading Cosmetics and Toilet Preparations and not under the heading Soap under Item 15. This is yet a further indication that neither of the petitioner s products were themselves regarded as known commercially as soap so as to attract duty under Item 15 during the relevant period. 23. In the result, the impugned orders are set aside and the petition is allowed in terms of prayers (a) and (b). The respondents shall refund to the petitioner the sum of Rs. 17,03,134.99 within 4 months from today. The bank guarantee furnished by the petitioner in the sum of Rs. 64,154.98 in terms of the interim order passed on 14th July, 1976 do stand discharged. There will be no order as to costs. Rule is made absolute accordingly.
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1980 (1) TMI 91 - HIGH COURT OF BOMBAY
Magnetic electrodes - Classification - Natural justice - Violation of - Stay application - Non-consideration
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1980 (1) TMI 90 - HIGH COURT OF JUDICATURE AT BOMBAY
Valuation - Meaning of "Whole Sale Trade" and scope of "distributor" - After sale service by dealers - Related person - - Meaning of distributor - M.R.T.P. Act
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1980 (1) TMI 89 - HIGH COURT OF BOMBAY
Trade Notice - Binding effect - `In a form indicative' - Connotation of - Rock phosphate - `Form'
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1980 (1) TMI 88 - HIGH COURT OF BOMBAY
Show Cause Notice - Synthetic resins, Maleic Resins and Fumaric Acid - Maleic Resins - Order - Fiscal statutes - Canons of interpretation
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1980 (1) TMI 86 - MADRAS HIGH COURT
Income Tax Act, Legal Representative, Levy Of Penalty ... ... ... ... ..... n the relevant provisions of the Income-tax Act and the Act in this behalf, in view of the basic and fundamental difference existing between the chargeable events themselves. This decision also shows that we cannot borrow any analogy from the I.T. Act and the decisions under that Act would have no application. We may point out that the question has been framed in rather abstract terms as if any academic investigation of such a question is called for in the case on reference. The Tribunal should have related the question to the facts and should not have couched it in such broad, wide or abstract terms. However, the purpose of the question is clear, in view of the facts mentioned already, and taking into account the question as framed, we answer it by stating that penatly cannot be levied on the legal representative of a deceased assessee for the belated filing of the return by the deceased assessee. The assessee would be entitled to his costs. Counsel s fee Rs. 500 (one set).
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1980 (1) TMI 85 - ALLAHABAD HIGH COURT
Failure To Disclose Fully And Truly ... ... ... ... ..... preme Court to hold that the confession was too vague and indefinite are present. The statements made by the bankers at Bombay did not specify the name of the assessee as the alleged borrower. They did not refer to the actual loans shown by the assessee in his books of account and those statements did not even specify the period during which those bankers were doing name- lending. Consequently, the Supreme Court s decision is applicable while Phool Chand s case 1977 110 ITR 834 (All) is distinguishable. Learned counsel for the department relied on M. Varadarajulu Naidu v. CIT 1978 111 ITR 301. Their Lordships of the Madras High Court have, on facts, distinguished the case of Lakhmani Mewal Das 1976 103 ITR 437 (SC). We have, however, found no distinguishing feature in the present case. In the result, we answer the question referred to us in the negative, in favour of the assessee and against the department. The assessee will be entitled to costs which are assessed at Rs. 200.
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1980 (1) TMI 84 - KERALA HIGH COURT
Acquisition Of Property To Prevent Evasion Of Tax, Auction Sale, Advance Tax ... ... ... ... ..... tax determined on regular assessment, from the 1st day of April next following the said financial year to the date of the regular assessment for the assessment year immediately following the said financial year ,....... The liability of the Central Govt. to pay interest under s. 214 arises only when the advance tax itself was paid as required by the Act that is to say, paid on the date on which it was payable as per s. 211. In the present case such payment was not made. This is the view that was taken by the Andhra Pradesh High Court in Kangundi Industrial Works (P.) Ltd. v. ITO 1980 121 ITR 339, and with respect, I am in full agreement with the same. The decision of the Bombay High Court in CIT v. Traub (India) P. Ltd. 1979 118 ITR 525, relied on by the petitioner s counsel, is of no guidance on this point as that case turned on the basis of an admission on the part of the department. In the circumstances, the challenge against Ex. P-4 fails. The O.P. is dismissed. No costs.
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1980 (1) TMI 83 - RAJASTHAN HIGH COURT
Income Tax Act, Levy Of Penalty ... ... ... ... ..... stion represented his income, no further evidence would be necessary to show that it was the amount which represented his income and/or that it represented his concealed income. In the present case, the assessee had agreed that he had derived income from the sale of the imported sets of cycle parts. There is also no denying of the fact that this income had not been recorded in the books of account and the assessee did not show this income in the return though he readily agreed to its inclusion. In these circumstances, the levy of penalty by the IAC was justified. In this view of the matter, the Tribunal was not justified in holding that the assessee had not concealed the profits on the sale of imported sets of cycle parts so as to attract penalty under s. 271(1)(c) of the Act. We, therefore, return the answer to the question in the negative, that is, in favour of the department. Since the assessee has not appeared to contest the reference, there will be no order as to costs.
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1980 (1) TMI 82 - KERALA HIGH COURT
Expenditure On Maintenance, Such Employee ... ... ... ... ..... e of expenses provided for, in the section, is expenses in respect of any assets of the assessee used by such employee. In relation to this second type of expenses, again, we think the view taken by the Tribunal was correct. The Tribunal was of the opinion that the asset over which certain expenses had been incurred by the assessee, should be used by the employee. The employee referred to in the earlier part of the section has been stigmatised with respect to one requirement, i.e., that he should have been the beneficiary of the expenditure or he should have derived an amenity or perquisite from the expenditure. Neither of those stands satisfied with respect to the expenses on the maintenance of the buildings. It does not, therefore, fall under the section. This was the view taken by the Tribunal and we think the Tribunal was right. We answer the question referred in the affirmative, i.e., in favour of the assessee and against the revenue. There will be no order as to costs.
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1980 (1) TMI 81 - CALCUTTA HIGH COURT
1961 Act, Income Tax Act, Tax Proceedings ... ... ... ... ..... a check upon such disclosure by vesting the Commissioner with the necessary powers not to disclose any document. It cannot, therefore, be said that the intention of the legislature was to withdraw or destroy the privilege altogether which accrued to a person before April 1, 1964. That necessarily means that the subsequent legislation does not reveal a different intention. I am, therefore, of the opinion that in view of s. 6(c) of the General Clauses Act, all documents filed or produced before the income-tax authorities in assessment proceedings under the Act of 1961, on or before March 31, 1964, i.e., prior to the repeal of s. 137 from the Act of 1961, received protection and the income-tax authorities cannot be asked by any court to produce them and as a corollary thereto, it must also be held that such documents could not be received in evidence. The order of the learned Magistrate must, therefore, be upheld. The application, accordingly, fails and the rule is discharged.
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1980 (1) TMI 80 - ALLAHABAD HIGH COURT
Capital Gains, Notice For Reassessment ... ... ... ... ..... nce in the plea raised on behalf of the assessee that filing of the declaration is to be done along with the return of income and if the return of income has not been filed, there is no necessity to file a declaration. The argument raised has to be rejected. In its true meaning s. 184(7) requires compliance of both the conditions. In the years in question the provision permitted the filing of declaration even before the filing of the return of income. As such, the provision cannot possibly be construed to mean that neither the return of income nor a declaration need be filed. The Tribunal, in our opinion, was justified in holding that the firm was not entitled to continuance of registration for the years in question and that they have been rightly refused the benefit of continuance of registration. We, therefore, answer the question in the negative, in favour of the department and against the assessee. The Commissioner will be entitled to costs which are assessed at Rs. 200.
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1980 (1) TMI 79 - ALLAHABAD HIGH COURT
Mercantile System, Trade Loss ... ... ... ... ..... omputation of the net profit is to be made on the basis of the method of accounting followed by an assessee. If he follows the mercantile system, the loss becomes deductible at the time when it accrues. All that is necessary in this behalf, therefore, is to see that the loss or the liability accrued in the relevant previous year and, secondly, that it was an ascertained liability. In our opinion, there can be no doubt whatsoever that in the instant case the disputed liability accrued in the relevant previous years and that it was an ascertained liability in each of these two years and since the assessee follows the mercantile system of accounting, the loss became, deductible in these two years, respectively, in the manner as claimed. We, therefore, answer the question referred to us in the affirmative, against the department and in favour of the assessee. The respondent assessee is entitled to its costs which we assess at Rs. 200. Counsel s fee is assessed at the same figure.
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