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Case Laws
Showing 41 to 60 of 232 Records
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1986 (4) TMI 329
As in Sodhi Transport Co. v. State of U.P. [1986 (3) TMI 303 - SUPREME COURT OF INDIA] upheld the provisions of section 28-B of the U.P. Sales Tax Act, 1948 and the rules made thereunder. For the same reasons we uphold the provisions of section 37 of the Haryana General Sales Tax Act, 1973, rule 45 and form Nos. 38 and 39 of the Haryana General Sales Tax Rules, 1975.
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1986 (4) TMI 321
Sales tax liability - Held that:- Appeal dismissed. The business of selling the surplus copies as waste paper attracted sales tax, having regard to the terms of clause (d) of section 2 of the Act, which defines the expression "business", as it stood at the relevant time.
Thus the High Court is plainly right in maintaining the sales tax assessment on the turnover of the surplus copies of newspapers sold as waste paper.
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1986 (4) TMI 312
Whether the abolition of the "kachhi adhat system" by issuance of the directive under section 32(5) of the Act was violative of article 19(1)(g) of the Constitution?
Held that:- Appeal dismissed. Failure to see how article 19(1)(g) of the Constitution will be violated if no commission agent shall act in the manner prohibited by section 32(5) of the Act or he cannot deduct any commission or dalali from the sale proceeds payable to the producer or that he cannot act both for the buyer as also for the seller. In prohibiting such practices article 19(1)(g) of the Constitution cannot be said to be violated in any manner. Such restrictions being in the interests of the general public are protected by article 19(6) of the Constitution.
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1986 (4) TMI 303
Whether taxing the sales and purchases of tendu leaves at a higher rate than in the neighbouring States violates article 301 by impeding the free trade and commerce in tendu leaves throughout the territory of India?
Held that:- Appeal dismissed. There was no material before the High Court and no material before us to show that the impugned increase in the rate of tax on the sales and purchases of tendu leaves has put an end to that trade or has caused that trade to decline nor was there any material before the High Court or before us to show that by reason of the increase in the rate of tax on the sales and purchases of tendu leaves, the trade in bidis manufactured in the State of Madhya Pradesh has stopped or has decreased. Far from this happening, on the contrary, all factors point to the opposite conclusion. Tendu leaves are a major natural produce of the State of Madhya Pradesh and had the impugned increase in the rate of tax on the sales and purchases of tendu leaves the effect of putting an end to the trade in tendu leaves or bidis or of causing a decline in that trade, the revenue of the State would have suffered and the State would have once again made the sales and purchases of tendu leaves exigible to a lower or concessional rate of tax.
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1986 (4) TMI 302
Whether goat and sheep and the meat got after slaughtering them are the same for the purpose of sales tax in the State?
Held that:- Appeal allowed. Here goats and sheep undergo a process, viz., slaughtering, and then comes into existence meat, hides and skin by consuming the goat in the said process, the end product being something entirely different from the original goods. The High Court was, therefore, in error in holding that goat and meat are the same and that no consumption was involved in converting goats into meat. The High Court confused the issue when it said that "the meat exposed for sale is still of the goat and sheep." Nobody disputes that the meat is of the goat and of the sheep. What is to be seen is whether meat and goat are the same. The High Court fell in an error when it used the expression "meat of the goat" while discussing the facts of the case.
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1986 (4) TMI 289
... ...
... ... ..... onths from the date of filing the application. (iv)The second respondent is directed to supply the prescribed quota of imported oil required for the manufacturing of vanaspati at the aforesaid industrial unit at Sitapur to the petitioner from today onwards as per the rules, regulations and orders governing the supply of the same. (v)This order be complied with within four months from the date it is received. The reliefs granted and the directions issued in this order and the findings recorded herein are subject to the ultimate result of Civil Suit No. 91 of 1981 pending on the file of the Court of the Civil Judge, Sitapur. (vi)It is also further made clear that this order shall not be construed as coming in the way of the parties to Civil Suit No. 91 of 1981 pending on the file of the Court of Civil Judge, Sitapur, to seek such other interim orders as are found necessary and the court to pass the same in accordance with law without affecting the reliefs granted in this order.
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1986 (4) TMI 280
Public deposits ... ... ... ... ..... .) dated September 23, 1981, a scheme of administration was framed for the company providing for repayment of the liabilities and the liabilities have been discharged as per the scheme framed by the court, and the offending deposits have also been repaid. Taking into consideration the fact that the deposits have been repaid and that the parties have acted according to the scheme of administration framed by this court, the infringement can only be considered as a technical one attracting a light punishment. The fine provided under the regulation under the Reserve Bank of India Act, which may extend up to the amount of deposit, is not called for in this case. The matter deserves taking a lenient view. Under the circumstances, the above matters are remitted to the lower court, directing the lower court to treat the cases as complaints under section 45-0 of the Reserve Bank of India Act, prior to its amendment, and dispose of the cases in the light of the observations made above.
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1986 (4) TMI 272
Whether the voluntary amalgamation of the first and second appellants companies amounts to a transfer of the first appellant's right under the lease within the meaning of section 10(ii)( a) of the Andhra Pradesh Buildings (Lease, Rent and Eviction) Control Act, 1960?
Held that:- Appeal dismissed. There has-been a transfer of the tenancy interest of appellant No. 1 in respect of the premises in question to appellant No. 2, subsequently renamed appellant No. 3, M/s National Radio Electronics Co. Ltd., in utter contravention of the provisions of section 10(ii)(a ) of the said Act as well as of the terms and conditions of clause 4 of the rent agreement dated January 12, 1959, executed by the first appellant, i.e., M/s General Radio and Appliances (P.) Ltd., in favour of the respondent landlord.
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1986 (4) TMI 271
Whether a Government company as defined in section 617 of the Companies Act, 1956, is "the State" within the meaning of article 12 of the Constitution ?
Whether an unconscionable term in a contract of employment is void under section 23 of the Indian Contract Act, 1872, as being opposed to public policy and, when such a term is contained in a contract of employment entered into with a Government company, is also void as infringing article 14 of the Constitution incase a Government company is "the State" under article 12 of the Constitution?
Held that:- Both these appeals fail as the Calcutta High Court was, therefore, right in quashing the impugned orders dated 26th February, 1983, terminating the services of the contesting respondents and directing the Corporation to reinstate them and to pay them all arrears of salary but however, not right in declaring clause (i) of rule 9 in its entirety as ultra vires article 14 of the Constitution and in striking down as being void the whole of that clause.
The order passed by the Calcutta High Court is modified by substituting for the declaration given by it a declaration that clause (i)of rule 9 of the "Service, Discipline and Appeal Rules, 1979" of the Central Inland Water Transport Corporation Limited is void under section 23 of the Indian Contract Act, 1872, as being opposed to public policy and is also ultra vires article 14 of the Constitution to the extent that it confers upon the Corporation the right to terminate employment of a permanent employee by giving him three months’ notice in writing or by paying him the equivalent of three months; basic pay and dearness allowance in lieu of such notice.
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1986 (4) TMI 253
Valuation - Discount ... ... ... ... ..... as commission agents. It is not unknown in the trade that in some cases the wholesale dealers direct certain sales to be made directly to ultimate consumers and to sub-dealers for commercial reasons. No case has been made out before us that the wholesale dealers appointed were functioning as commission agents. There is also no contradiction from the Revenue that net realisation by the appellants in all the cases were as per the price list filed and approved. In this context, therefore, the peculiar facts and circumstances of the case we hold that in respect of all transactions the appellants have passed on the full discount as shown in the approved price list. We hold that the appellants were eligible for full discount as approved by the departmental authorities in respect of whole range of transactions. The Collector rsquo s order is, therefore, set aside and the appeal is allowed. Regarding the question of time bar no findings have been given in view of our decision above.
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1986 (4) TMI 252
Demand - Short levy ... ... ... ... ..... and cess as shown in the detail, in Appendix lsquo A rsquo attached. 2. You should produce at the time of showing cause all the evidences you intend rely in support of your defence. 3. You should also indicate in the written explanation whether you wish to be heard in person before the case is adjudicated. 4. If no cause is shown against the action proposed to be taken within one month of the receipt of this notice or you do not appear before the Assistant Collector of C.E. Cal-XIV Dvn. where the case is posted for hearing, the case will be decided in accordance with the provision of Section 11A(2) of C.E. and Salt Act, 1944, without making any further reference to you. If you desire extension of time for showing causes, you should make written request to that effect to the Assistant Collector of C. Ex. Cal-XIV Divn. within one month of receipt of this notice giving reasons for the extension requested for. Sd/- Superintendent Central Excise A/U No. 5. Cal. XIV Divn. CALCUTTA
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1986 (4) TMI 247
Classification ... ... ... ... ..... of the Division Bench of the High Court in Spl. Civil Application No. 780 of 1970 in which it was held that metallised yarn was not manufactured out of man-made fibres and, therefore, the same fell under Item 15A(2) of the Central Excise Tariff and not under Item 18 ibid. It was noted that SLPs were pending before the Supreme Court against this decision, but, since there was no contrary judgment of any other High Court or the Supreme Court, it was held by the Tribunal that the goods in question were liable to duty under Item 15A(2) of the Central Excise Tariff and not under Item 18. In the meantime, the Supreme Court has pronounced its Orders on the SLPs filed before it on this issue agreeing with the reasoning and the conclusion urged by the Gujarat High Court and dismissing the appeals. 5A. In view of the above decision of the Supreme Court, we have to hold that the impugned goods fall for classification under Item No. 15A(2) and not Item No. 18 ibid. 6. Appeal is allowed.
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1986 (4) TMI 244
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... ... ..... e where duty had been paid on the imported material and the Department was aware of the payment of duty. The rulings in 1979 E.L.T. (J 33) and 1984 ECR 1627 (A.P.) do not apply to the present facts as the principles of double taxation have been considered in those decisions. In 1978 E.L.T. (J 476), the notification did not indicate that the exemption would be applicable only from the date of the satisfaction of the Assistant Collector. 1983 ECR 1737 was in lsquo respect of import of 3 lots of consignment and refund claim granted to one of the 3 lots. The facts of the present case are totally different. The notification has to be strictly construed because it is an exemption notification. 7. In view of the discussion above, we hold that the furnishing of the statement in the proforma was a condition precedent for giving relief in terms rsquo of the notification. We are of the view that there are no merits in the present appeal. In the result, the appeal fails and is dismissed.
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1986 (4) TMI 241
Exemption or concession of duty ... ... ... ... ..... otification No. 40/78, or not, we think it to be a fit case to remand the matter for the purpose of satisfaction as to the nature of goods. 9. ensp We, therefore, allow the appeal by remand to the effect that we hold that the appellants would be entitled to benefit of Notification No. 40/78-Cus., dated 1.3.1978 in case the goods imported by them, and cleared by the two Ex-Bond Bills of Entry noted in the subject above, fall within the purview of the said Notification in the sense that the nature and description of the goods is covered by the said notification. The appellants have also added, for the first time, in the revision petition now appeal before us, that they are entitled to refund of excess duty. In case duty was actually paid at a rate higher than 25 , as contemplated by Notification No. 40/78-Cus., and if the notification, on facts in the terms stated above, is found applicable, then the appellants shall be allowed appropriate refund by way of consequential relief.
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1986 (4) TMI 237
Natural justice ... ... ... ... ..... natural justice is itself a miscarriage of justice, which cannot be cured by preferring an appeal. He has pleaded that the matter may be remanded to the Collector of Appeals for decision in accordance with the law and further pleads that it will be open to the Collector of Appeals to decide whether the appeal was in time or whether the delay should be condoned or not. 2. emsp Shri D.K. Saha, the learned JDR pleads that in view of the arguments of the learned Advocate, he has got no objection if the matter is remanded to the Collector of Appeals. 3. emsp After hearing both the sides and going through the facts and circumstances of the case, we hold that there was denial of principles of natural justice. The Appellate Collector of Central Excise should have granted a hearing to the Appellant. Accordingly, we remand the matter to the Collector (Appeals), Central Excise, Calcutta to decide the same in accordance with law after granting an opportunity of hearing to the Appellant.
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1986 (4) TMI 236
Evidence - Statement ... ... ... ... ..... delivered at the Warehouse. In re-examination he would state that through one Swamidoss M.Os. 1 and 2 were sent by the Superintendent to the Warehouse on 30-11-1979. This witness is not in a position to say where were M.Os 1 and 2 before they were sent to the Warehouse on 30-11-1979. This witness says that before sending the goods to the Warehouse they were kept by the Superintendent in his safe. Neither the Superintendent nor the said Swamidoss nor the Chemical Analyst has been examined. Thus, there is no reliable evidence to hold that there was no chance of changing the M.Os. or tampering with them. It would be highly risky to convict the accused on this evidence. 10. emsp In view of the above discussion, the conviction of the revision petitioner/accused by the trial court and the lower appellate court cannot be sustained. 11. emsp In the result, the criminal revision case is allowed. The revision petitioner-accused is acquitted. The fine amount, if paid, will be refunded.
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1986 (4) TMI 230
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... ... ..... ectorate, Meerut. Shri Ajwani could not point out any provisions in the Act, whereunder any officer other than respondent Collector could move such an application. We therefore, find it to be a case, where the application has not been made by a competent officer, and is thus not entertainable. Otherwise also, we find that what the application wants this Bench to do is to sit in appeal over an earlier order on merits. This is not warranted by provisions of law. The order of stay etc. could be modified or varied in the event of some subsequent developments on facts, and it is not open to the party to seek review on merits. In this case, as already pointed out, the judgment of Hon rsquo ble Supreme Court had come before the order in this case was passed. It was for the Departmental representative at that time to have opposed the application on the basis of the said judgment. 4. We, therefore do not find any case made out for allowing this application. It is rejected accordingly.
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1986 (4) TMI 229
Provisional assessment ... ... ... ... ..... s. In connection with this contention Shri Agarwal relies on the decision of the Supreme Court in S.B. Gurbaksh Singh v. Union of India and others (1976) 37 STC 425 . He points out that the Supreme Court had held in the said case that though no limitation has been provided for the exercise of the suo motu power of revision by the Commissioner, the revisional authority has to initiate the proceedings within a reasonable time. It does not appear to us in the circumstances of this case that there had been unreasonable delay on the part of the department. Shri Ohri no doubt contended that in any event the letter of 4-10-1977 itself may be treated as a demand. We are unable to agree with this contention, since in the said letter there was no quantification done as to the amount to be demanded on differential duty. 20. In view of the above discussion, we hold that the order of the Collector dated 6-12-1980 was correct. Accordingly the same is confirmed and this appeal is dismissed.
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1986 (4) TMI 228
Revised by Board ... ... ... ... ..... he guidelines laid down by the Hon rsquo ble Delhi High Court, as reproduced above, I consider that the case before us is a fit one where, in the interests of justice, and appeal filed on 21-9-1977 should be considered as a revision under Section 35A, as specifically requested by the appellants on 3-8-1978, and the appellants should be heard on merits of the said revision. 36. In the result, I concur with the course suggested by Brother Santhanam in paragraph 20 of his order. TRIBUNAL rsquo S ORDER 37. emsp In accordance with the orders of the majority of the Members, the Tribunal decides the matter in terms of paragraph 20 above. The Registry should fix appeal No. 1091/82-B1 for hearing on merits of the revision under Section 35A on a suitable free date. No other matter should be listed for hearing on that date. As we have disposed of only the preliminary legal point and no hearing on the merits of the revision has taken place, the matter should not be treated as part heard.
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1986 (4) TMI 227
Export - Jute manufactures ... ... ... ... ..... ept in view, it would be evident that the figure of 8.999 taken into account by the lower authorities on the basis of the declarations in the A.R. 4 forms would stand rounded up to 9 oz. per sq. yd. 4. Shri K.C. Sachar, Departmental Representative, submitted that the application of the tolerance, if any, and re-calculation of the weight, might be left to the Collector. 5. emsp We have carefully considered the submissions. When the Indian Standards Specification itself allows a tolerance of plusmn 0.45 oz. per sq. yd., we see no reason why the matters should be sent back to the Collector for a fresh determination. Applying the tolerance figure, 8.999 would stand rounded up to 9. The goods exported thus correctly attracted export duty at Rs. 300 per M.T. only. The demands for differential duty on the basis that the goods weighed less than 9 oz. are not sustainable. In the result, the impugned order is set aside and the appeal allowed with consequential relief to the appellants.
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