Advanced Search Options
Case Laws
Showing 101 to 120 of 467 Records
-
1997 (9) TMI 549 - SUPREME COURT
Interpretation of section 5(3) of the Kerala General Sales Tax Act, 1963 - Held that:- Appeal dismissed. The basis upon which the assessee has proceeded thus far must, therefore, be held to be erroneous. The assessee has not chosen, at any time heretofore, to establish that the goods that he sold, namely, super enamelled copper wire, was a component part of a transformer, which was what the purchasing dealer would use the super enamelled copper wire for. In that situation, we have declined to peruse the material produced by learned counsel for the assessee at the Bar to show that transformers are electrical goods, which are goods mentioned in the First Schedule, and, more importantly, that super enamelled copper wire is an article which forms an identifiable constituent of a transformer, which, along with others, goes to make up the transformer and which is visually identifiable and is separable by a mechanical process.
-
1997 (9) TMI 545 - CEGAT, MUMBAI
Penalty - Show Cause Notice - Scope of ... ... ... ... ..... ad manufactured crankcase and connecting rods. There was no suggestion that final machining of these parts which it undertook amounted to manufacture. There is no dispute that it did not subject to any processing the upper and lower housing which were supplied by their manufacturers. Therefore, the appellant could not be said to have contravened the provision of Rule 53 by not maintaining proper and correct account of these goods. Besides, the notice did not propose penalty on the ground that the assessee had not maintained proper account of these goods. It confined itself only to compressors in so far as the charges relating to removal of goods without payment of duty and incorrect accounting are concerned. To the extent that the Collector has imposed penalty for improper maintenance of goods which were not referred to in the Notice, that part of the order has gone beyond the scope of the notice and hence has to be set aside. 4. emsp Appeal allowed. Impugned order set aside.
-
1997 (9) TMI 544 - CEGAT, CALCUTTA
Smuggling - Indo-Bhutan Trade ... ... ... ... ..... ent view, are correct in law and reasonable in the facts and circumstances of the case. 5. emsp I have carefully considered the pleas advanced from both sides. It is admitted to the Customs authorities that the goods were cleared by the Customs authorities at Chamurchi check post. I am therefore, inclined to agree with submissions of the ld. Advocate, Shri K.P. Dey, that were they required to undertake any formalities under the Customs Act, the authorities would have detained the goods and would not have allowed the clearance of the goods through that Chamurchi check post. This is a very strong factor in favour of the appellants even if technically it is held that the goods could not be imported through Chamurchi check post being an unauthorised route. Accordingly, there was no need for imposition of fine and penalty in the peculiar facts and circumstances of the case. Consequently, I set aside the fine and penalty imposed on the appellants. Appeal disposed of in above terms.
-
1997 (9) TMI 537 - CEGAT, NEW DELHI
... ... ... ... ..... r phosphate and nitrogen. 25. Thermohydrograph. emsp emsp emsp emsp emsp emsp emsp emsp emsp emsp emsp emsp emsp emsp emsp (T. Jayaraman)UNDER SECRETARY TO THE GOVERNMENT OF INDIA 6. emsp The Collector of Customs (Appeals) in the impugned order granted the benefit of exemption notification. The Revenue filed these appeals on the ground that the fibre glass filter bags imported by the respondents are not bag filters as mentioned in the exemption notification. The Tribunal in the case of M/s. Carbon and Chemicals India Ltd., supra, held that fibre glass filter bags are covered against serial No. 19 of the table of Notification No. 68/89-Cus., dated 1-3-1989. In the case of M/s. Shriram Vinyl and Chemicals Industries, supra, vide Final Order No. C/74/94-D dated 11-2-1994, the Tribunal followed the earlier decision. Respectfully following the earlier decision of the Tribunal, we find no infirmity in the impugned orders. As a result, the appeals filed by the Revenue are dismissed.
-
1997 (9) TMI 529 - SUPREME COURT
Whether Boroline is a drug or cosmetic product?
Held that:- Appeal dismissed. In view of the detailed judgment of the High Court which holds that the present product contains only boric acid with zinc oxide and it cannot possibly be termed as a cosmetic or toilet preparation, we do not see any reason to interfere.
-
1997 (9) TMI 524 - HIGH COURT OF GUJARAT
Shares certificate – Limitation of time for issue of certificate ... ... ... ... ..... ginally exercised by a civil court, i.e., the District Court in the nature of passing a decree for specific performance and, therefore, it cannot be read to mean that for exercising penal jurisdiction also, the Board has power. The scheme of things that have changed is only with regard to substitution of the court by the Company Law Board in relation to certain civil matters, but so far as the complaints are concerned, or dealing with the default as prescribed under the Companies Act, 1956, are concerned, it was and it continues to remain within the provisions of criminal courts established under the Criminal Procedure Code, 1973, and, therefore, the argument that only the Board can exercise jurisdiction and, therefore, the complaint filed before the Court of the Metropolitan Magistrate has no jurisdiction, is totally baseless. In the result, the petition is required to be allowed. It is accordingly allowed. The orders of the courts below are set aside. Rule is made absolute.
-
1997 (9) TMI 517 - CEGAT, NEW DELHI
Modvat/Cenvat - Intermediate product - Demand - Limitation ... ... ... ... ..... on the part of the respondents justifying the invoking of the five year period under the proviso to Section 11A(1) of the Central Excise Act, 1944. The facts disclosed in the above documents have not been disputed in the memo of appeal and the learned DR has not been able to satisfactorily establish any suppression or mis-declaration on the part of the respondents with intent to evade payment of duty. Therefore, we see no reason to interfere with the finding of the adjudicating authority that the extended period of limitation is not applicable in this case. 11. emsp In the light of the above discussion, we uphold the finding in the impugned order that the respondents are entitled to credit of duty paid on sandalwood oil towards payment of duty on pan masala and that the demand is entirely time barred as the notice was issued beyond the period of six months. 12. emsp The impugned order is confirmed and the appeal rejected. The cross objections are also disposed of accordingly.
-
1997 (9) TMI 516 - SUPREME COURT
Whether the Commissioner of Sales Tax, suo motu can revise under clause (a) of sub-section (4) of section 23 of the Orissa Sales Tax Act read with rule 80 of the Orissa Sales Tax Rules an appellate order passed by the Assistant Commissioner of Sales Tax?
Held that:- Appeal allowed. In the absence of any expressed provisions, no limitation on suo motu power of the Commissioner to revise an appellate order can be implied. Accordingly hold that the provisions of proviso to sub-section (4)(a) of section 23 of the Act do not prohibit the Commissioner to exercise suo motu revisional power to revise an appellate order. The High Court fell in error in quashing the impugned notices and allowing the writ petition of the respondent herein.
-
1997 (9) TMI 503 - SUPREME COURT
Whether it is permissible and possible-in the context of the language used-to read the words “and furnishes” as “or furnishes” in sub-clause (vd) of section 5(2) of the Bengal Finance (Sales Tax) Act, 1941 ?
Held that:- Appeal allowed. We agree with the learned counsel for the appellant that if the sub- clause is read as aforesaid, it does not make sense and the sentence gets distorted from a grammatical point of view and, therefore, the latter part of the sub-section dealing with the mandatory requirement of production of declaration from the seller as stated therein, must be treated as not required to be fulfilled by the assessee for the purpose of the first part of sub-clause (vd) of section 5(2)(a).
That would result in deleting the second limb-namely, the ununderlined portion- and leave the first limb intact thus permitting the affected parties to produce such proof as they can, in respect of the fact to be proved without being compelled to comply with the second limb of the sub-section.
-
1997 (9) TMI 502 - SUPREME COURT
Whether issue itself had become academic as exemption notification dated 14th/17th September, 1977 had since been superseded by a notification dated 31st March, 1984 issued under section 8(5) of the Central Sales Tax Act, by the State of Karnataka and the benefit of the exemption stood extended from March, 1984 to all other traders?
Held that:- Appeal allowed. The High Court ought not to have gone into the issue on merits and even if it did, it could and should have issued appropriate directions saving the appellant from the adverse consequences of striking down an exemption in its favour and an exemption which while it was in force, precluded the appellant from collecting the tax from its buyers.
-
1997 (9) TMI 501 - SUPREME COURT
Whether the freight and handling charges, hereinafter described as "freight charges" or "delivery charges", are to be treated as included within the words "money consideration" in section 2(d) of the West Bengal Sales Tax Act, 1954 which defines "sale price"?
Held that:- Appeal dismissed. This Court did not intend that freight expenses up to the point of delivery were not to be included in "sale price".
-
1997 (9) TMI 500 - SUPREME COURT
Whether the excise duty on potable liquor manufactured by the appellants, paid by the purchasers thereof, is includible in the taxable turnover of the appellants for the purpose of levy of tax under the Tamil Nadu General Sales Tax Act?
Held that:- Appeal dismissed. The liability to pay excise duty on the IMFL is, therefore, that of the manufacturer thereof. Rule 22 only provides a mode for collecting the excise duty, a mode which is obviously convenient for it requires the party removing the IMFL from the factory of its production to pay in advance the excise duty thereon. That party might be the manufacturer. That the Act provides in another section that all IMFL should be supplied in the State of Tamil Nadu by wholesale only through TASMAC does not, in our view, make any difference to this position. It cannot be a reason for holding that the primary obligation to pay excise duty is that of TASMAC or that the manufacturer is absolved of the obligation to pay excise duty.
-
1997 (9) TMI 498 - SUPREME COURT
Section 19 of State tax invoked
Held that:- Appeal dismissed. It is crystal clear therefrom that it applies only if an assessment has already been made and there has been under-assessment or escaped assessment therein. In a case where there has been no assessment, as in the case before us for the assessment years in question, the provisions of section 19 do not apply and cannot be invoked.
-
1997 (9) TMI 490 - SUPREME COURT
Whether or not the assessee had sold the beer bottles to its customers so as to become liable to pay sales tax on the price or deposit realised therefor?
Held that:- Appeal dismissed. The forfeiture of amounts in the assessee’s "Deposit on Bottles" account does not appear to bear out the assessee’s case that the empties were returnable at any time. This must also be taken into account that the customers were required to deposit for the beer bottles a rate which was exactly equal to the cost of the bottles; this would suggest the sale thereof more strongly than the intention to get them back upon bailment. It seems to us upon these facts and circumstances that there was really a sale of the bottles to the customers, the assessee buying back the empties from some customers. It is, therefore, that the assessee could show a refund of Rs. 11,62,974 out of the total amount of deposits, namely, Rs. 30,57,143. Had there been a bailment, which necessarily pre-supposes that the bailee was aware of the terms thereof, a larger refund would have been shown.
-
1997 (9) TMI 487 - SUPREME COURT
Whether or not the presumption under section 3-AAA can be rebutted?
Held that:- Appeal dismissed. The arrogation of the authority to reject the assessee's application for blank forms by the Sales Tax Officer on the ground that the concerned transactions entered into by the assessee were by way of export of leather was improper and must be quashed. After the blank forms are issued to the assessee and duly filled up and submitted along with such proof as the assessee may adduce, it shall, of course, be open to the assessing authority to satisfy itself as to whether or not the presumption under section 3-AAA stands rebutted.
-
1997 (9) TMI 468 - HIGH COURT OF KARNATAKA
Winding up – Exclusion of certain time in computing periods of limitation ... ... ... ... ..... t before the date of commencement of its winding up proceeding, i.e., January 16, 1981, till the said cut-off date of the outer limit of the time required to be excluded under section 458A of the Act from computation of the prescribed period of limitation under the Limitation Act. Therefore, the court below was patently wrong in passing its impugned orders rejecting the company s respective applications in Misc. Cases Nos. 433, 435 of 1988, and in Ex. Case No. 51 of 1991 as time-barred. These revisions are, therefore, entitled to succeed. For the reasons aforesaid, all the revisions are allowed. The impugned order dated December 18, 1992, passed in Misc. Case No. 433 of 1988, the impugned order dated December 18, 1992, passed in Misc. Case No. 435 of 1988, and the impugned order dated February 2, 1993, passed in Ex. Case No. 51 of 1991, are set aside, and all these matters are remitted to it with a direction to dispose of them on their merits. Parties to bear their own costs.
-
1997 (9) TMI 467 - HIGH COURT OF ANDHRA PRADESH
Service on documents on members by company, Board meetings - Notice of, Further issue of capital, Oppression and mismanagement
-
1997 (9) TMI 462 - HIGH COURT OF DELHI
Power to make rules ... ... ... ... ..... en the letter of January 13, 1996, requiring him to reduce the limit was sent to the appellant. Apart from the said letter repeated long distance telephone calls from Bombay were made calling upon the appellant to reduce the limit but instead of reducing the limit, the appellant deliberately went on increasing the same from Rs. 12 crores to Rs. 33 crores. In these circumstances, it became imperative for the respondent to withdraw the trading facility granted to the appellant in the larger public interest. Failure to act promptly would have led to huge losses running into crores of rupees. We are of the considered opinion that looking to the facts and circumstances of this case reasonable notice and opportunity was given to the appellant before discontinuing the trading facility granted to him. Looking to the totality of facts and circumstances of this case the appeal is totally devoid of any merit and is accordingly dismissed. The parties are directed to bear their own costs.
-
1997 (9) TMI 459 - DELHI STATE CONSUMER DISPUTES REDRESSAL COMMISSION
Consumer - Meaning of, Period of limitation for filing complaint ... ... ... ... ..... r and does not acquire the status of a lsquo consumer rsquo . This is covered by the decision of the Supreme Court in Morgan Stanely Mutual Fund v. Kartick Das II 1994 CPJ 7/ 1 SCL 19 (SC). It has been stated in the reply that the application for allotment was submitted in the Bank of Tokyo, Sansad Marg, New Delhi alongwith a sum of Rs. 125 and the company should have taken up the matter with its banker. If the complainant had filed a complaint against the Bank, something could be said. The Bank has not been impleaded. The company cannot be held liable for any deficiency as vis-a-vis the Bank. As the complainant is not a consumer in view of the decision of the Supreme Court the appeal must succeed. The same is allowed and order of the District Forum is set-aside. As a result, the complaint stands dismissed. The parties to bear their own costs through- out. A copy of this order be communicated to both the parties as well as District Forum-II. Appeal allowed. SCL q MAY 20, 1998
-
1997 (9) TMI 458 - SUPREME COURT
Issuance of summons challenged - Held that:- Appeal dismissed. Despite giving opportunities to the appellant to file copies of those statements in this court to satisfy ourselves whether there was any element of "compulsion" visible from those statements, copies of those statements have been withheld for reasons best known to the appellant. As a matter of fact, copies of those statements ought to have been filed with the special leave petition itself. It is, therefore, not possible for us to assume that any "compulsion" was exercised by the respondent to force the appellant to give his statements in writing. Administration of caution to the person summoned under section 40 of the FERA that not making a truthful statement would be an offence cannot by any stretch of imagination be construed as use of "pressure" to "extract" the statement.
............
|