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Case Laws
Showing 61 to 80 of 426 Records
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1997 (11) TMI 480
Not eligible for exemption under Notification No. 187/86-Cus. ... ... ... ... ..... tools get excluded from the benefit of the said Notification. 12. emsp It is seen from Para 32 of the Tribunal rsquo s decision as extracted above that the matter related to the classification u/h No. 98.06 of the Tariff which during the relevant time covered ldquo parts of machinery, equipment, appliances, instruments and articles of Chapters 84, 85, 86, 89 and 90 rdquo . During the relevant time, the project imports were covered by Heading No. 98.01, the Tribunal had observed that the tools though classifiable u/h No. 98.06 (already extracted above) did not cease to be lsquo tools rsquo under Chapter 82 for the purpose of Notification No. 69/87-Cus., dated 1-3-1987. The Tribunal was concerned with the Heading No. 98.06 and Chapter 82 of the Tariff as in force during the relevant time. We do not consider that this decision in any way advance the case of the appellant. 13. emsp In view of the above discussions, we do not find any merit in this appeal and the same is rejected.
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1997 (11) TMI 475
Whether the rearing of the chicks until they become marketable broilers is “manufacture” within the definition of that word in the said Act?
Held that:- Appeal allowed. Referring to the definition of word “rear” in Webster’s Dictionary it is defined to mean, “to breed and raise an animal for use or market”. The definition of “manufacture” under section 2(j) includes any manner of preparing goods. The preparing of any goods for the market is, therefore, for the purposes of this artificial definition, a process of manufacture. Therefore, the appellants are entitled to succeed having regard to the definition of the word “manufacture” in section 2(j) of the Act.
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1997 (11) TMI 468
Winding up - Company when deemed unable to pay its debts ... ... ... ... ..... ndefinite amounts, is not a matter to be considered for dissolution of a company, because, the company court has either to allow or disallow the petition, but has no jurisdiction to pass an order directing to pay the claim amount including an unascertained and indefinite amount of interest because it is the function of a civil court to award interest and, under these circumstances, on the mere ground of multiplicity of proceedings, it cannot be considered for issuing such a direction. The Punjab and Haryana and the Madras High Courts have not considered the position of law from the aforesaid angles. For the foregoing reasons, I reach the conclusion that there is no acceptable material on record to hold that the respondent-company had become commercially insolvent and, therefore, it is liable to be wound up. In the result, the petition fails and is hereby dismissed. However, having regard to the facts and circumstances of the case, I direct the parties to bear their own costs.
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1997 (11) TMI 461
Where the State of Tamil Nadu has already recovered Central sales tax for the same transaction from assessee therefore they are not liable to pay the State sales tax to State of M.P. for the same transaction?
Held that:- It is obvious that if the appeal before the Appellate Commissioner gets decided against the appellants and if the appellants have to file a further appeal before the Board of Revenue, they will have to join all necessary parties for thrashing out this problem before the Board which will adjudicate the dispute between the two States, namely, State of M.P. on one hand and the State of Tamil Nadu on the other hand and under these circumstances, the procedure laid down by this Court in its decision reported in Ashok Leyland Ltd. v. Union of India [1997 (2) TMI 451 - SUPREME COURT OF INDIA] will have to be followed. If such an appeal gets filed before the Board of Revenue and all necessary parties are joined, then the present order of stay will continue on the same terms and conditions till that appeal also is decided by the Board of Revenue after hearing all the parties concerned.
Thus the appellate authority is directed to dispose of the pending appeal as expeditiously as possible.
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1997 (11) TMI 458
Whether the turnover in respect of hides and skins which has once been subjected to tax under the Tamil Nadu General Sales Tax Act, on its purchase at the raw stage, could be taxed again on inter-State sales as tanned or dressed hides and skins?
Held that:- Appeal dismissed. Having come to the conclusion that raw hides and skins and dressed hides and skins are two types of commodities, it must flow therefrom that when the appellants purchased raw hides and skins on payment of tax they would be liable to pay sales tax in respect of dressed hides and skins and such levy will not fall foul of section 15 as the two goods are different taxable commodities. In other words the same goods would not have been taxed more than once. In our opinion, therefore, the High Court was right in coming to the conclusion which it did, namely, that the sales tax authorities could levy sales tax on the sale of dressed hides and skins and that the provisions of section 3 of the Tamil Nadu General Sales Tax (Third Amendment) Act, 1987 are not ultra vires.
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1997 (11) TMI 453
Claim for exemption of purchase tax on wheat purchased from the open market rejected by the commercial tax authority on the ground that the exemption was available only if purchases of wheat were made from the FCI
Held that:- Appeal dismissed. The High Court rightly pointed out that the reliance on the notification dated January 29, 1985 on behalf of the assessee was misplaced because, it was issued under section 4-A of the Act. The Government could grant exemptions to the turnover of a dealer wholly or in part by a notification issued under section 4-A. That, however, did not have the effect of modifying the earlier notification dated July 18, 1979 issued under section 4-B. Therefore, the exemption from purchase tax under section 4-B could only be claimed if wheat was purchased from FCI and not from the open market.
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1997 (11) TMI 452
Whether food served by a hotelier to its boarder or by a restaurant to its customer could not be subjected to sales tax?
Held that:- Appeal dismissed. The Legislature has made a valid classification for the purpose of granting exemption to hotels and to restaurants
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1997 (11) TMI 446
Higher rate of tax payable on groundnut oil - Held that:- Appeal allowed. Clause (a) of entry 24 of the First Schedule to the Andhra Pradesh General Sales Tax Act is declared violative of the provisions of articles 301 to 304 in so far as it imposes a higher rate of tax on groundnut oil or refined oil which has been obtained from groundnuts that have not been taxed under the Andhra Pradesh Act. It is declared that the groundnut oil imported by the appellant from Karnataka for sale in Andhra Pradesh cannot be taxed at a rate higher than the rate prescribed in clause (b) of entry 24 of the First Schedule to the Andhra Pradesh Act.
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1997 (11) TMI 445
Classification - Verification ... ... ... ... ..... ad been allowed to import the said items in question specifically by the licences issued by the I.T.C. Authorities. 9. emsp As regards the question of verification, we observe that the matter is too old now for conducting the verification at this late stage. The matter is of 1982. There is no rebuttal to this specific plea of the respondents taken by them before the Commissioner (Appeals), even though the Revenue Commissioner had attached a copy of the respondent rsquo s appeal before the Commissioner (Appeals) as a part of their paper-book as regards the non-completion of the project. 10. emsp With regard to the finding of the lower appellate authority who has relied upon the Certificate of the Director of Industries of the local industrial area, there is no adequate evidence given by the Revenue to rebut the said evidence of the respondents. 11. emsp Consequently, we do not find any merits in the submissions of the learned JDR and hence we dismiss the appeal of the Revenue.
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1997 (11) TMI 428
Anticipatory bail to the respondent granted - Held that:- Appeal allowed. No doubt that the Division Bench of the High Court has gone ostensibly wrong in passing the impugned order. When perusing the files concerning the allegations against the respondent (which the Directorate had made available to us) we strongly feel that any further loss of time would further impair the effectiveness of the inquiry and/ or investigation into those allegations. Considering the nature and seriousness of the allegations as well as the largeness of the amount involved no doubt that the order granted by the City Sessions Judge should not remain alive.
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1997 (11) TMI 427
Winding up - Company when deemed unable to pay its debts ... ... ... ... ..... (P.) Ltd. 1980 2 KLJ 458 1981 51 Comp Cas 5 has held that It is well-settled law both in England and our country that where the substratum of the company has gone or its only business has become impossible, the court would consider it just and equitable to wind up such company. For the said reasons, we have no option but to direct for the winding up of the respondent-company. The official liquidator shall take charge of the properties of the company and shall take all steps to recover the debts and other amounts due to the company. The official liquidator shall also cause a sealed copy of this order to be served on the company and the directors by prepaid registered post. Consequently, the petitioner is directed to advertise the winding up order in the Times of India daily newspaper within 14 days from today. The petitioner shall also serve a certified copy of this order on the Registrar of Companies not later than one month from this day. The company petition stands allowed.
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1997 (11) TMI 426
Allotment of shares and debentures to be dealt in on stock exchange, Allotment of shares - Prohibition of
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1997 (11) TMI 424
Winding up - Inability to pay debts ... ... ... ... ..... not a matter to be considered for dissolution of a company, because, the Company Court has either to allow or disallow the petition, but has no jurisdiction to pass an order directing to pay the claim amount including unascertained and indefinite amount of interest be cause it is the function of a Civil Court to award interest and under these circumstances, on the mere ground of multiplicity of proceedings, it cannot be considered for issuing such a direction. The Punjab and Haryana and Madras High Courts have not considered the position of law from the aforesaid angles. 13. For the foregoing reasons, I reach the conclusion that there is no acceptable material on record to hold that the respondent-company had become commercially insolvent and, therefore, it is liable to be wound up. 14. In the result, the petition fails and is hereby dismissed. However, having regard to the facts and circumstances of the case, I direct the parties to bear their own costs. SCL q MARCH 5, 1998
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1997 (11) TMI 422
Suspension of legal proceedings, contracts, etc. ... ... ... ... ..... ereby recovery of dues is sought to be made by way of execution, distress or similar process against the property of the company. Proceedings for eviction instituted by a landlord against a tenant who happens to be a sick industrial company, cannot in our opinion be regarded as falling in this category. . . . (p. 1444) 5. Indisputably objections under sections 30 and 33 of the Arbitration Act filed by the respondent are yet to be decided and the stage for recovery of dues by way of execution, distress or similar process against the property of the respondent has not reached so far. That being the position, in view of the ratio in Shree Chamundi Mopeds Ltd s case (supra), proceedings in the cases cannot be stayed under aforesaid section 22(1). Said decision rendered by the Apex Court seems to have been not brought to the notice of the learned Single Judge who decided Lloyd Insulations (India) Ltd. s case (supra). Application is dismissed being misconceived. SCL q MARCH 5, 1998
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1997 (11) TMI 421
Deficiency in service ... ... ... ... ..... livered after considerable lapse of time are in extremely torn and mutilated condition and unfortunately they have to submit such envelopes only in Courts. We certainly feel that it is not their fault that envelopes are in such condition. We, therefore, hold that appellants are not guilty of negligence or deficiency in service. Order of the District Forum in this regard cannot be sustained legally. 5. Appellants have also demonstrated that the respondent is not entitled to any compensation for the loss he is alleged to have suffered. Judgments of National Commission and C.D.R.F., Guntur described in para 3, clearly established the case of appellants. We are in agreement with the decisions cited above which are applicable to this case. 6. In the context of discussion in preceding paragraphs the appeal suc- ceeds and is allowed. Order dated 13-1-1995 of District Forum, Bhopal is hereby set aside. The original complaint is dismissed. No order as to costs. SCL q SEPTEMBER 5, 1998
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1997 (11) TMI 418
Company’s properties - Penalty for wrongful withholding of property ... ... ... ... ..... these Revision Applications and set aside the impugned orders of the learned Magistrate dismissing the complaints on the ground that they are barred by limitation and direct the trial Court to proceed with the hearing of these cases in accordance with law and to complete the proceedings preferably within six months from the date of the receipt of this order. At this stage, the learned Counsel for these respondent ex-employees requests for a certificate of fitness for approaching the Supreme Court against this order. In our view, the case does not involve any substantial question of law of general importance, which requires to be decided by the Supreme Court, as contemplated by articles 133 and 133A of the Constitution of India. The matter entirely rests on the plain reading of the provisions and the settled legal position. Therefore, this is not a fit case where the certificate can be granted. This request is, therefore, rejected. Applications allowed. SCL q NOVEMBER 20, 1998
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1997 (11) TMI 416
Deficiency in service ... ... ... ... ..... s has been urged by appellant. Since as per rule 10 of the Rules of Indira Vikas Patra, the Post Office has no responsibility in case of theft, we are unable to agree with the view taken by District Forum that appellants were liable for deficiency in service. Respondent himself realised about missing Indira Vikas Patra as late as November, 1993 and thereafter reported the matter to the police. Report of the police after investigation has not been placed on record. Respondent sent his brother to Post Office. All these details cannot be treated as any evidence in the present case. Also Post Office keeps no record of purchaser under the rules as such appellant cannot be held responsible. We, therefore, hold that appellant has no liability in the case. 6. In the context of discussion in preceding paragraphs the appeal suc- ceeds and is allowed. Consequently order dated 5-2-1996 of District Forum, Raipur is hereby set aside. No order as to costs. Appeal allowed. SCL q MAY 20, 1998
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1997 (11) TMI 415
Amalgamation ... ... ... ... ..... be reduced by cancelling the paid-up capital at the rate of Rs. 7.50 per equity share of Rs. 10 each. The resultant equity share with the paid-up capital of Rs. 2.50 each be consolidated into equity shares with paid-up amount of Rs. 10 each that the unsecured loan of Rs. 730 lakhs as at 13-12-1996, payable by the transferee-company to SIEL Limited be converted into five cumulative preference shares redeemable at par and the option of the company at any time not later than the ninth year from the date of issue. 11. That the transferee-company do file a certified copy of this order with the concerned Registrar of Companies in accordance with the provisions of the Companies Act, 1956. That any person interested shall be at liberty to apply to the Court in the above matter for any direction that may be necessary. 12. With the aforesaid conditions, the scheme of amalgamation (Annexure-6) is hereby approved. The petition, accordingly, stands finally disposed of. SCL q MAY 20, 1998
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1997 (11) TMI 393
... ...
... ... ..... This issue came up before the Bench in (i) Sree Biswa Vijaya Industries v. C.C.Ex., Bhubaneswar reported in 1997 (96) E.L.T. 712 (Tribunal) l997 (21) RLT 435 , and (ii) S.S. Akbar Khan and Co. v. C.C.Ex. vide Order No. 813/CAL/97, dated 15-7-97. Following the said judgments, we allow these appeals with consequential relief to the appellants.
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1997 (11) TMI 385
Classification ... ... ... ... ..... acking application consists of the following components 1. emsp O flanges 2. emsp Flange washers 3. emsp Label rings 4. emsp Plug washer 5. emsp Plugs 6. emsp Tab Seal caps The system is designed to ensure ease of application and mixed security in terms of material thickness from 0.6 mm to 2 mm. After the plug has been securely tightened, the closure is completed using the tamper evident Tri-sure capseal gap. This provides the final level of protection sealing the contents from leakage, tampering and pilferage. Thus, it is seen from the literature of both the appellants that the disputed items are more specifically covered as packing accessories of base metal under Heading 83.09. The specific heading will prevail over the general heading viz. Heading 83.12. The goods are therefore, rightly classifiable under sub-heading 8309.90. Accordingly, we set aside the impugned orders and allow the appeals with consequential relief, if any, due to the appellants, in accordance with law.
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