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Showing 3161 to 3180 of 3200 Records

  • 1969 (10) TMI 69

    Whether the coils of cotton yarn cleared out of the appellant s factory during the period from 17-8- 1962 to 14-11-1962 are exempt from excise duty in view of Exts. P. 2 and P. 3 which exempt from payment of excise duty cotton yarn of 17 counts or more but less than 35 counts, if cleared out of factory in hanks ? - Held that - The department did not support the impugned demand on the basis of the retros- pective effect purported to have been give....... + More

  • 1969 (10) TMI 23

    Revision to Central Government - National justice - Personal hearing - Appeal - Order void if not a speaking one - Principles of natural justice violated....... + More

  • 1969 (9) TMI 109

    Whether the phrase person to whom a shop has been sold in cl. 21 of r. 5.34 means a person whose bid has been provisionally accepted ? - Held that - In the present case the first part of cl. 21 applies. It is not disputed that the Chief Commissioner has disapproved the bid offered by the respondent. If the Chief Commissioner had granted sanction under cl. 33 of Ex. D-23 the auction sale in favour of the respondent would have been a completed tran....... + More

  • 1969 (8) TMI 33

    Validity and legality of the levy of cess by way of excise duty on the rubber used by manufacturers of chappals under the provisions of the Rubber Act, 1947, (Act XXIV of 1947) challenged - Held that - We find it difficult to endorse the reading of sub-section (1) and sub-section (2) of Section 12 in isolation. Not only the statute but also the section have to be read as a whole and together, and in our judgment whatever be the nature of duty, Pa....... + More

  • 1969 (7) TMI 110

    The argument that all taxes should be governed by Art. 301 whether or not their impact on trade is immediate or mediate, direct or remote, adopts,cannot be upheld........ + More

  • 1968 (10) TMI 46

    Whether under the circumstances of the case the confiscation ordered by the Collector, Central Excise is illegal? - Whether under any circumstances he could not have confiscated the entire quantity of tobacco used in the mixture? - Held that - At the same time no person can be permitted to benefit by his wrongful act. No rule of law should be so interpreted as to permit or encourage its circumvention. If by the wrongful act of a party he renders ....... + More

  • 1968 (10) TMI 45

    Demand - Limitation - Iron and steel products - Rate of duty on - Plus - Interpretation of taxing statute - Badly drafted entry....... + More

  • 1968 (9) TMI 112

    Whether case fell within the language of the two notifications, dated July 31, 1959 and April 30, 1960 and the appellant was entitled to ,exemption from payment of excise duty on the cotton fabrics? - Held that - The case of the appellant is covered by the language of the two notifications, dated July 31, 1959 and April 30, 1960 and the appellant is entitled to exemption from excise duty for the cotton fabrics produced for the period between Octo....... + More

  • 1968 (5) TMI 15

    Adjudication, appeal and revision - Assessing and appellate authorities exercise quasi-judicial power - Writ jurisdiction....... + More

  • 1968 (2) TMI 36

    Whether what he actually produces by combusting limestone with coke is carbon dioxide? - Whether it is compressed carbon dioxide as contemplated by Item 14-H? - Held that - The mere fact that at one stage or the other kiln gas is pressed at 40 to 45 lbs. per sq. inch by a pump or otherwise cannot mean that it is compressed carbon dioxide. At the same time the duty being on manufacture and not on sale the mere fact that kiln gas generated by these....... + More

  • 1967 (7) TMI 61

    Whether the provisions of Section 129 of the Customs Act can be said to be provisions relating to procedure relating to appeals within Section 12 of the Excise Act? - Held that - Section 35 of the Excise Act gave a right of appeal, but Section 129 of the Customs Act whittles down the substantive right of appeal and accordingly it cannot be regarded as procedure relating to appeals within Section 12 of the Excise Act. Appeal dismissed........ + More

  • 1967 (3) TMI 103

    Whether the appellants had a fundamental right to do business in liquor? - Held that - Dealing in liquor is business and a citizen has a right to do business in that commodity; but the State can make a law imposing reasonable restrictions on the said right, in public interests. - We cannot agree with the learned counsel that S. 22 controls s. 20 of the Act for the former deals with the cancellation of a licence and the latter with the issuance of....... + More

  • 1967 (3) TMI 47

    Whether the goods are to bear the old duty or the new? - Held that - In the present case the payment of duty was synchronous with the clearance of the goods because the gate pass can only be issued when the goods have actually been cleared for removal. The above construction of the Rules agree with the construction placed by the Board of Revenue in its ruling of 1957 where the effect of the sealing of the wagons by the Railway after loading and t....... + More

  • 1966 (10) TMI 136

    Whether the value of containers of hydrogenated oil is assessable to sales tax under the Assam Sales Tax Act, 1947? - Held that - Appeal allowed. Set aside the judgment of the High Court and direct that the answer to the question should be that the value of containers of hydrogenated oil is assessable to sales tax under the Act if there is an express or implied agreement for the sale of such containers. These appeals are, accordingly, allowed. At....... + More

  • 1965 (9) TMI 49

    Whether the petitioner is justified in challenging the validity of provision of of the Motor Vehicles Act, 1939? - Held that - As a consequence of this conclusion, it follows that the petitioner is entitled to claim that the tax assessed against him in respect of his vehicles for the period between 26th March, 1962and the 9th September, 1964 at the enhanced rates is invalid, and that the taxing authorities concerned will have to levy the tax at t....... + More

  • 1965 (9) TMI 48

    Whether the enhancement of the levy by notification dated March 31, 1961 insofar as it enhanced the levy from ₹ 40 to ₹ 70 per L.P. Gillon infringes any constitutional probibitions? - Whether the original duty alone would be sustained or also the enhanced duty which was introduced in 1961? - Held that - The adaptation made the Act valid vis-a-vis the Government of India Act, 1935. When the Act was valid, the notification issued in 193....... + More

  • 1965 (9) TMI 13

    It is not clear how the figure of 46.8534 M.T. was reached on which differential duty was ordered to be refunded - Held that - The order under appeal must be set aside because there was no fair opportunity to the Company to represent its case. We accordingly set aside the order of the Government and send back the case to Government for decision after affording the Company a fair opportunity of making such submissions on the material in the posses....... + More

  • 1964 (3) TMI 84

    Whether after the coming into force of the Act and the Rules,r. 36 of the 1345-F Rules can still be said to survive? - Held that - The Act or the 1956 Rules make no provision for any such charge as is provided in r. 36 of 1345-F Rules, the intention being that the duty under the Act will cover all expenses for enforcing it. The fact that members of the supervisory staff are the servants of the respondent makes no difference because they function ....... + More

  • 1963 (12) TMI 24

    Whether the tax levied by the Act can be said to be discriminatory and as such, unconstitutional because it has selected only tea and jute as objects of taxation? - Whether the respondent has shown that the restrictions imposed by the Act by levying a tax on the movement of tea can be said to be reasonable and in the public interest? - Held that - The mere fact that a validating statute operates retrospectively does not justify the contention tha....... + More

  • 1963 (10) TMI 2

    Whether on the issue of a licence in From L-6 under the Central Excise Rules, they acquired a right to obtain from any distillery power alcohol required by them for their business without complying with the Rules regulating the issue of excisable articles in operation in the State of Uttar Pradesh? - Held that - The validity of Chapter IX of the U.P. Excise Manual which has been incorporated by Rule 10 in the Rules framed under the Indian Power A....... + More

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