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Case Laws
Showing 61 to 80 of 228 Records
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1994 (8) TMI 255 - CEGAT, NEW DELHI
Cess - Automobile cess - Valuation of ... ... ... ... ..... quo duty rdquo as ldquo Cess rdquo will lead to an anomalous situation inasmuch as if Cess is to be calculated on the wholesale price (less discount) there is no question again of deducting Cess for the purpose of calculating Cess. 11. emsp In this view, we hold that for the purpose of calculating Cess, the Central Excise duty and Sales tax, if leviable and included in the wholesale cash price should be deducted. As a result, the appellants rsquo pleas are accepted. In view of this finding, we need not go into other case law cited as the said judgments are not relevant to the present issue. We have referred to the cases which have a bearing on the question. rdquo 5. emsp This decision has been followed by the Tribunal in the case of Escorts Limited v. Collector of Central Excise, reported at 1993 (67) E.L.T. 157 (Tribunal). 6. emsp Following the above decisions, we allow the appeal, with consequential relief to the appellant, if any, and if otherwise admissible under the law.
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1994 (8) TMI 248 - SUPREME COURT
Whether the entry under section 14(ia) of the Act says "coal, including coke in all its forms, but excluding charcoal"
Held that:- Appeal dismissed. There is no such phrase under section 14(ia) of the Act. In the case of "oil-seeds" occurring under section 14(iv) of the Act, similar phraseology, namely, "that is to say" occurs. This Court in Sait Rikhaji Furtarnal v. State of Andhra Pradesh [1990 (8) TMI 344 - SUPREME COURT OF INDIA] wherein held that is difficult for us to accept the submission that after the Act has been amended reliance is available to be placed on the circular. Thus we must hold that the expression 'that is to say' employed in the definition in the statute with reference to oil-seeds is exhaustive and is not illustrative. Since on amendment these five items are no more included in oil-seeds, the appellant is not entitled to claim the benefit.
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1994 (8) TMI 242 - SUPREME COURT
Whether the coal mines welfare cess, stowing duty and rescue cess recovered by the petitioner from its customers when coal is despatched to them by road forms part of the sale price of coal and is includible in the turnover for assessment of sales tax/
Held that:- Appeal dismissed. Having regard to the definition of the "sale price" in the Madhya Pradesh General Sales Tax Act, 1958, the High Court has held, following the decisions of this Court, that the said cesses and duties are includible in sale price. Thus no reason to take a different view.
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1994 (8) TMI 237 - SUPREME COURT
Whether the State had arbitrarily exercised its power under section 5 of the Jammu and Kashmir General Sales Tax Act, 1962 by not extending the period of exemption from sales tax enjoyed by the brick manufacturers of the State?
Held that:- Appeal dismissed. The Government, in exercise of its power given by section 5 of the Act, can decide to exempt any goods from taxation. The power may be exercised having regard to social, economic, administrative and fiscal considerations.
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1994 (8) TMI 233 - SUPREME COURT
Whether entry 147 of the Andhra Pradesh General Sales Tax Act, 1957, relating to fried or parched gram dal, is valid or not?
Held that:- Appeal dismissed. The restriction is limited only to whole or separated gram or gulab gram and gram or gulab gram with husks or dehusked. Section 15 being so specific, it is impermissible to read it as applicable to gram which has been parched or fried. Lastly, the gram having undergone the process of parching or frying would appear to have become a new and distinct commodity and no evidence has been let in on behalf of the appellants to prove the contrary.
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1994 (8) TMI 231 - SUPREME COURT
Whether the classification made between the Khadi Ashram, Panipat, and its units and the other co-operative societies is discriminatory and violative of article 14 of the Constitution of India?
Held that:- Appeal dismissed. The principles for determining the validity of classification in taxing statutes are well-settled and so also the limits of judicial review in. testing the validity thereof on the touchstone of equality under article 14. The test applicable for striking down a taxing provision on this ground is one of palpable arbitrariness in the context. It has also been held that a classification is permissible in a taxing statute of dealers on the basis of different turnovers for levying varying rates of sales tax.
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1994 (8) TMI 222 - SC ORDER
Since these matters pertain to levy of penalty and having regard to the facts and circumstances of the case and the findings recorded by the High Court dismissing the petitions filed by the appellant (Commercial Taxes Officer, Circle A, Kota), requesting the High Court to direct the Board of Revenue, Rajasthan at Ajmer, to state a case for the opinion of the High Court under section 15(3A) of the Rajasthan Sales Tax Act, 1954, which could not be challenged successfully before us, no interference is called for.
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1994 (8) TMI 207 - HIGH COURT OF BOMBAY
Free transferability and registration of transfer of listed securities, Scope of jurisdiction
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1994 (8) TMI 206 - HIGH COURT OF BOMBAY
Right of appeal against refusal of stock exchange to list securities ... ... ... ... ..... entioned at this juncture. During the pendency of these petitions, the petitioners had taken out notice of motion for several interim reliefs and the interim relief claimed in prayer (d) was that the petitioners should be allowed to sell the shares pending the hearing and final disposal of the petitions. This court, by judgment dated September 29, 1992, directed the petitioners to file applications within 15 days of the judgment for return of the share certificates and the transfer forms. This court passed the said order in view of the statement made by the Advocate-General that respondent No. 2 company has no objection to such direction. The Advocate-General points out that in spite of the order, the petitioners have taken no steps whatsoever to get back the shares certificates which were lodged for transfer. In these circumstances, in our judgment, the request of Shri Shah to restrain the company from payment of dividend or issue of right or bonus shares cannot be accepted.
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1994 (8) TMI 205 - HIGH COURT OF KARNATAKA
Winding up – Circumstances in which a company may be would up ... ... ... ... ..... o be admitted and advertised keeping in view the observations regarding proper enquiry to be carried out in such a petition for winding up of a company which is a going concern, as detailed hereinabove. There will be no order as to costs in this appeal. We make it clear that we make no observations on the merits of the controversy between the parties on these relevant issues which will have to be gone into at least prima facie by the learned single judge in the preliminary summary enquiry in the present case before deciding whether the petitions deserve to be admitted and advertised. As O.S.A. No. 19 of 1993 is allowed only on this limited point of procedure, it is not necessary to consider I.A.2 for vacating stay and I.A.4 for production of documents as I.A.2 would not survive as the order under appeal is set aside. I.A.4 regarding production of documents may be placed for consideration of the learned single judge in the ensuing summary enquiry pursuant to the present order.
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1994 (8) TMI 204 - ANDHRA PRADESH STATE CONSUMER DISPUTES REDRESSAL COMMISSION
Deficiency in service -Appellant ... ... ... ... ..... ruth in the allegation of the Opposite Party that notice dated 6-6-1992 was merely sent as a counterblast to the earlier notice issued by the Opposite Party dated 2-6-1992. If really the order was not placed by the complainant he would have immediately raised an objec- tion on receiving Ex. A-10 statement of account ending 31-1-1992 sent by the Opposite Party for the complainant, in which the transaction of 100 shares was mentioned. It was only after receiving notice from the Opposite Party, the complainant replied to the same on 6-6-1992 came forward with a plea that he did not place any order for 100 shares. In these circumstances, we are not inclined to believe the version of complainant that he did not place order for 100 shares. We, therefore, agreed with the finding of the District Forum that there is no deficiency of service rendered by the Opposite Party. 9. The appeal is accordingly dismissed. In the circumstances of the case, no order as to costs. Appeal dismissed.
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1994 (8) TMI 183 - HIGH COURT OF MADRAS
Protection of rights conferred under Constitution, Meetings - Extraordinary general meeting ... ... ... ... ..... nd that the overdraft enjoyed by the 3rd respondent from the various consortium of banks is over Rs. 7 crores. But, as also observed in the above referred decision in Churk Cement Mazdoor Sangh s case (supra), the abovesaid bank money is also public money. 25. Coming to W.P. No. 12568 of 1994, there is no necessity to set out the averments in the affidavit therein. The arguments of the learned counsel in this writ petition also are not very much different from the arguments of the learned counsel for the petitioners in W.P. No. 12129 of 1994. In fact, a learned counsel for the petitioners in W.P. No. 12568 of 1994 more or less adopted the arguments of learned counsel for the petitioners in W.P. No. 12129 of 1994.1 must, however, state that his written arguments, in many places, are neither in good taste nor as that of a counsel arguing a case. 26. Accordingly, both the writ petitions are dismissed. However, in the circumstances of the case, there will be no order as to costs.
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1994 (8) TMI 182 - MONOPOLIES AND RESTRICTIVE TRADE PRACTICES COMMISSION
Meaning of Goods, Trade practice and Service ... ... ... ... ..... refore, right in holding that raising of capital by way of equity does not amount to carrying on of a trade. 43. In view of our answers, we hold that none of the enquiries or the compensation applications is maintainable in law as the Commission does not have jurisdiction to deal with the subject matters thereof. The preliminary issues are answered accordingly in favour of the respondent. The enquiry proceedings and the compensation applications are conse-quently closed/dismissed. There will, however, be no order as to costs. 44. The Commission places on record its deep appreciation of the valuable assistance which it received in these matters from Shri Ashok Desai, Shri M.H. Baig, Shri A.N. Haksar, the learned senior counsel for the respondents and Shri B.B. Ahuja and Shri O.P. Dua for the Director General as well as Dr. S.R. Khanna, for the complainant and Shri S.S. Kumar, the then President of the MRTPC Bar Association who appeared amicus curae and assisted the Commission.
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1994 (8) TMI 181 - SUPREME COURT
Certain provisions of the Companies (Amendment) Act, 1988 challenged by which an independent Company Law Board was constituted - Held that:- Appeal dismissed. Proceedings of this Court would show that this case was being adjourned from time to time to enable the Government to finalise the aforesaid rules which having been done in 1993 and having undergone amendment in 1994, the grievance about the qualifications of the members of the Board, about which the Act, when enacted, was silent inasmuch as it left the qualifications and experience to be prescribed, has been well met. So the petition has served its purpose well, as stated in the opening paragraph of the judgment. It may be put on record that the qualifications as amended in 1994 do leave sufficient room for appointment of persons with judicial experience as a Judicial Member of the Board. This has not been disputed by Shri Satish Chandra.
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1994 (8) TMI 164 - CEGAT, NEW DELHI
SSI Exemption - Natural justice ... ... ... ... ..... s judgement in the case of Trimurti Weldmesh (P) Ltd. (supra). We also note the poor financial conditions of the applicants and the fact that the factory is lying closed for the last three years. Therefore, having regard to the overall facts and circumstances of the case, we are of the view that applicants would be facing undue hardship if they were asked to deposit any amount of duty. Accordingly, the stay petition is allowed unconditionally. rdquo The earlier decision was based on the decision of the Tribunal in the case of M/s. Trimurti Weldmesh (P) Ltd. v. Collector of Central Excise reported in 1993 (64) E.L.T. 419. In view of the above discussion, we are of the view that if the appellants desired to deposit the duty amount at Rs. 1,37,570, Basic Excise duty and Rs. 15,341.75, Special Excise Duty, it will amount to undue hardship. We dispense with the same and further order that during the pendency of the appeal, Revenue authorities shall not pursue recovery proceedings.
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1994 (8) TMI 160 - CEGAT, BOMBAY
Reference to High Court - Modvat credit ... ... ... ... ..... Madras High Court and followed by the Larger Bench. 4. emsp As regards the distinction sought to be made on the basis of Chapter Note to Chapter 33, which is not available in the case of Chapter 15, we find Vanaspati is a consumer product, which cannot be marketed without packing, when it leaves the factory, irrespective of whether there is a Chapter note in Chapter 15 or otherwise. Note 4 to Chapter 33 is mainly intended to bring those units engaged in repacking and putting the product in container under excise control. That cannot be said to cause a distinction as made out by the Revenue. Even otherwise, Sec. 2(f) clearly includes all processes incidental or ancillary to the completion of manufacture of the product. Hence, even otherwise, packing falls within the purview of the definition of Section 2(f) as a process incidental or ancillary to the completion of manufacture of Vanaspati. In the circumstances, the Reference Application is misplaced and therefore, is rejected.
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1994 (8) TMI 158 - CEGAT, NEW DELHI
Adjudication ... ... ... ... ..... ther, even the Hon rsquo ble Vice President had observed in his proposed order that a successor Collector is at liberty to grant fresh hearing and decide these cases. In the circumstances, it will be more appropriate to set aside the purported order received by the appellants and remand the cases for de novo adjudication to the Collector of Central Excise, Chandigarh for passing fresh orders in accordance with law as has been proposed in the order of the Hon rsquo ble Member (J). The order proposed by the Hon rsquo ble Member (J) is accordingly concurred with. Dated 2-8-1994 Sd/- (K.S. Venkataramani) Member (T) FINAL ORDER 21. emsp In view of the majority opinion the purported ldquo orders rdquo received by the appellants are set aside and the matters are remanded for de novo adjudication to the Collector of Central Excise, Chandigarh for passing fresh orders in accordance with the law. Dated 11-9-1993 Sd/- (Jyoti Balasundaram) Member (J) Sd/- (S.K. Bhatnagar) Vice President
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1994 (8) TMI 157 - CEGAT, NEW DELHI
Appeal by Public Sector Undertakings ... ... ... ... ..... arned JDR during the hearing on 8-6-1994 in the present case also. Needless to say, that it would be in the interest of the parties themselves to produce the same to enable the Tribunal to expedite the matter instead of entering into hair splitting. 15. In the light of the above and to complete the record I answer the question referred to me as follows - In the peculiar facts and circumstances of the case, the letter dated 6-8-1993 issued by the Ministry of Mines, who were party before the Committee of Secretaries is sufficient compliance for proceeding with the case if read with the confirmation of the said clearance by the respondents before me. Dated 26-7-1994 Sd/- (G.P.Agarwal) Member (J) FINAL ORDER In terms of the majority order the letter dated 6-8-1993 produced by the appellant is sufficient compliance for proceeding with the case. The case could be listed for regular hearing by the Registry. Dated 19-8-1994 Sd/- (S.L. Peeran) Member (J) Sd/- (P.K. Kapoor) Member (T)
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1994 (8) TMI 156 - CEGAT, NEW DELHI
Stay/Dispensation of pre-deposit ... ... ... ... ..... rt these figures. There is also lack of evidence of any concrete instance of clandestine removal of vehicles being detected. The department, prima facie, appeared to have not made a dent in the defence of the applicants that the figure of 1308 vehicles is only differential between the vehicles in the factory and the total in stock of the company as a whole including non-duty paid vehicles. In such circumstances, on a prima facie view of the case, the order proposed by the Hon rsquo ble Member (Judicial) to dispense with the pre-deposit and granting stay appears to be more appropriate. Accordingly, the order proposed by the Hon rsquo ble Member (Judicial) is concurred with. Dated 10-8-1994 Sd/- (K.S. Venkataramani) Member (T) FINAL ORDER 35. emsp In view of the majority opinion the pre-deposit of the duty in question is waived and its recovery is stayed during the pendency of the appeal. Dated 16-8-1994 Sd/- (Jyoti Balasundaram) Member (J) Sd/- (S.K. Bhatnagar) Vice President
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1994 (8) TMI 155 - CEGAT, NEW DELHI
Reference to High Court - Refund - Limitation - Protest ... ... ... ... ..... facturer? 2. emsp As the reference application was allowed in view of the fact that the question of law is involved and there is no authoritative judgment of the Hon rsquo ble Supreme Court or any High Court or the Tribunal on the subject, therefore it was decided to refer the matter to the Hon rsquo ble High Court. Notice is hereby given to the applicant as well as the respondent so as to go through the Reference statement and point out if any omission still remains which needs to be included in the statement of the case to the Hon rsquo ble High Court. Arguments and submissions, if any, to be made, may be submitted in writing and arguments to be advanced in support of the contentions shall be taken up on 29-7-1994. Dated 471994 Sd/ G.R. Sharma Member (T) Order . - Heard both sides. Both Ld. Advocate and Ld. DR submitted that the question of law has been correctly framed and nothing more has to be added and there is no omission. Dated 19-8-1994 Sd/- Shiben K.Dhar Member (T)
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