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Case Laws
Showing 101 to 120 of 432 Records
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1996 (3) TMI 476 - TAMIL NADU TAXATION SPECIAL TRIBUNAL
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... ... ..... made by the respondent that the merger is effective from September 16, 1994 on which date the merger order was communicated. He submits that the order of merger which is a quasi-judicial order operates on its own strength and does not depend on communication to become effective. The contention of the learned Senior Counsel that since the impugned order is basically wrong and is contrary to the provisions of the order of merger, it should be set aside. This contention is correct and the order dated January 4, 1996 is set aside. It is open to the respondent to pass fresh orders according to law. It is also open to the petitioner to make any further representation regarding what follows on the basis that the merger is from April 1, 1993. And this Tribunal doth further order that this order on being produced be punctually observed and carried into execution by all concerned. Issued under my hand and the seal of this Tribunal on this the 12th day of March, 1996. Petition allowed.
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1996 (3) TMI 475 - GUJARAT HIGH COURT
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... ... ..... g period matter is not decided by the authority, it would not be appropriate to relegate the petitioner to respondent No. 1. 13. In the result, we hold that the petitioner is entitled to benefit of the scheme on the export of perfumed hair oil till 30th March, 1984. The respondents are directed to pay the amount of cash compensatory support of Rs. 7,32,411.81 (rupees seven lakhs thirty-two thousand four hundred and eleven and paise eightyone only) to the petitioners within six months from today, and also 15 per cent interest thereon from the date of filing of the petition till the date of actual payment. About the amount, no dispute is raised and no reply is filed indicating that the amount calculated is incorrect and, therefore, the petitioner is not entitled to claim the same. In view of this, no useful purpose would be served by directing the authority to compute the cash assistance in question. Rule made absolute accordingly with no order as to costs. Application allowed.
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1996 (3) TMI 474 - KARNATAKA HIGH COURT
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... ... ..... aler. Accordingly, it is to be held that, the onus to substantiate their claim of exemption lies conclusively on the petitioners. 6.. It has been brought to my notice that some circular has been issued by the Commissioner of Commercial Taxes stating therein that beedi leaves cannot be subjected to exemption since those are not agricultural produce. If any such circular exists, that cannot bind the assessing authorities. In such a case, it is for the dealers to prove to the satisfaction of the assessing authority that beedi leaves are agricultural produce as explained by the Supreme Court. 7.. The writ petitions are accordingly disposed of reserving the liberty to the petitioners to comply with the notice already issued to them within such time as may be fixed by the concerned authority and lead such evidence as may be available to them to prove that the beedi leaves brought by them in the local areas are agricultural produce. No costs. Writ petitions disposed of accordingly.
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1996 (3) TMI 473 - ANDHRA PRADESH HIGH COURT
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... ... ..... e of the intransigent attitude of the Commercial Tax Officer like the respondent in this case. In the circumstances, the writ petitions are allowed with costs and the impugned assessment orders are set aside. It will be open to the respondent to reconsider the matter as per the order of this Court dated December 7, 1994 by issuing fresh show cause notice to the petitioner giving a period of two weeks from the date of service of notice to file its explanation with regard to the discrepancies in the amount and also objections as to why the excise duty paid by Bombay party should not be included in the taxable turnover. If the explanation is filed within the said period of two weeks, we direct the Commercial Tax Officer to consider the same and pass appropriate orders of fresh assessment in accordance with the conclusions arrived at. The respondent is directed to pay a sum of Rs. 1,000 towards costs in each of these three writ petitions. Writ petitions allowed. Here italicised.
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1996 (3) TMI 472 - SUPREME COURT
Whether the trial of the respondent commenced within six months from the date of his retirement, viz., August 31, 1986?
what is the meaning of the words "trial commenced" as used in sub-section [2] of Section 123 and as to when it commences?
Held that:- Appeal allowed. From the narration of the facts it is clear that the respondent was bent upon protracting preliminary investigation. Ultimately, when the GCM was constituted, he had challenged his detention order. When he was unsuccessful and the trial was to begin he escaped the detention to frustrate the commencement of the trial and pleaded bar of limitation on and from March 1, 1987. The respondent having escaped from lawful military custody and prevented the trial from being proceeded with in accordance with law, the maxim nullus commodum capere potest de injuria sua propria squarely applies to the case and he having done the wrong, cannot take advantage of his own wrong and plead bar of limitation to frustrate the lawful trial by a competent GCM. Therefore, even on the narrow interpretation, we hold that continuation of trial from March 2, 1987 which commenced on February 25, 1987 is not a bar and it is a valid trial.
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1996 (3) TMI 471 - SUPREME COURT
Whether the Delhi High Court has jurisdiction to entertain the suit? - Held that:- No part of the cause of action had arisen within the jurisdiction on the original side of the High Court of Delhi and direct to return the plaint for presentation to the proper court. Appeal allowed.
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1996 (3) TMI 470 - SUPREME COURT
Whether one of the co-sharers can claim enhancement of the compensation without seeking reference under Section 18 of Land Acquisition Act, 1894 in a reference at the instance of one of the cosharers?
Held that:- Appeal dismiised. By no stretch of imagination, the application under Section 18 (1) by one of the co-sharers would, be treated as one made on behalf of all the co-sharers. Thus the appellant is not entitled to lay any higher compensation pursuant to an award, made by the reference Court under Section 26 at the instance of one of the co-owners.
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1996 (3) TMI 469 - MADHYA PRADESH HIGH COURT
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... ... ..... Rules to warrant the inference that when an assessee goes up in second appeal on the dismissal of the first appeal for default, his right is restricted to challenging the dismissal for default only and that he cannot urge any contentions on merits subject to the limitations of the second appeal so provided. We are, therefore, of opinion that when an appellant goes up in second appeal on the dismissal of his first appeal for default, he is not only entitled to challenge the dismissal for default but also to challenge the assessment on merits. 8.. We are accordingly of the opinion that in the facts and circumstances of the case the Tribunal was not justified in confining itself only to the examination in second appeal against the order of dismissal in default of the justification of that order but could also go into the merits of the case under section 22 of the Central Provinces and Berar Sales Tax Act, 1947. Counsel s fee Rs. 50, if certified. Reference answered accordingly.
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1996 (3) TMI 468 - CEGAT, NEW DELHI
Cenvat/Modvat - Duty paying documents ... ... ... ... ..... 986, provides that consignment must be accompanied by gate pass or other duty paying document. It was subsequently amended to provide that the goods must be received under cover of such a duty paying document. Clear distinction therefore exists between the goods which were to be accompanied by documents and goods which were received under its cover. In my view a certificate in question would cover the consignment after it can be shown to relate to it and to tally with regard to physical particulars and payment of duty. Apart from this credit was only taken after this certificate was received. There is no dispute that the inputs were received in the factory and were utilised as inputs. The decisions of this Tribunal that where the defect to the effect that where credit could not be taken because of the defect which can be remedied, it could be taken after remedying it would be in favour of the appellant. 4. emsp I, therefore, allow the appeals and set aside the impugned order.
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1996 (3) TMI 467 - CEGAT, NEW DELHI
Dutiability - Marketability ... ... ... ... ..... and that the fact that it is sold is not by itself a reason to hold that it is an excisable commodity. While the Tribunal rsquo s decision is confined to this commodity the Supreme Court in the decision cited has confirmed the view that the fact that commodity is sold cannot by itself be a determinant for its excisability pointing out that even rubbish is a escapable being sold for a price. It has held that metallic ash and dross are not excisable. The ratio of this decision applies to the spent earth. It arose in the course of manufacture of other commodities and is sold at a price only for recovery of the oil contained in it. In the course of its use to bleach oil it cannot be said that a new distinct commodity having a different name and commercial character, emerges. It has to be held that the product is not excisable. For this reason we do not consider it necessary to go into the question such as limitation. 5. emsp We allow the appeals and set aside the impugned orders.
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1996 (3) TMI 466 - CEGAT, NEW DELHI
Classification ... ... ... ... ..... tings are concerned we observe that they are fittings for tanks. The Entry No. 3926.90 reads ldquo other articles of plastics and articles or other materials of Heading No. 39.01 to 39.14. rdquo 3926.10 of polyurethane foam 3929.80 - others. From the submissions made before us we find that gratings are articles made of plastic. We also find that Chapter 39 is specific chapter covering articles of plastics. The use of grating is not material for classifying them under particular heading because the same article can be put to a number of uses. Having regard to the facts and circumstances of the case we hold that grating will be classifiable under Chapter sub-heading 3926.90. 21. emsp Having held that vessels, tanks scrubbers and gratings shall be classifiable under Chapter Heading 3926.90, we hold that benefit of Notification 132/86 shall be eligible to the appellants. The impugned order is therefore modified to the extent stated above and the appeal is disposed of accordingly.
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1996 (3) TMI 465 - CEGAT, NEW DELHI
Confiscation of goods - Absolute confiscation ... ... ... ... ..... bed incorrectly. When all these facts were put together, it clearly shows that it was a case of fraud. We also observe that in the case of insoles for footwear, the concessional rate of duty under Notification No. 224/85 was available and thus the entire case appears to be a fraud on revenue. Having regard to these facts the show-cause notice was issued to the importers shown in the bill of lading and the invoices and thus Section 124 of the Customs Act was fully complied with and the case was adjudicated. Thus we do not find any legal infirmity in the order of the lower authorities. 13. emsp Having regard to the above facts and the result of the investigations, we find that it is a case of fraud on revenue by circumventing of the restrictions. In this view of the matter, we do not find it to be a fit case for allowing reshipment of the goods to foreign supplier. 14. emsp Having regard to the above discussions and findings, we uphold the impugned order and reject the appeals.
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1996 (3) TMI 464 - CEGAT, NEW DELHI
Valuation - Weight Feeder machine ... ... ... ... ..... me by two orders, allowing the appeals holding that the erection and commissioning charges are not liable to be included in the assessable value of the machinery. The department being aggrieved has filed the present appeals. 2. emsp The respondent produced before us the particulars regarding 12 price lists. We find that only in 3 out of 12 contracts, erection and commissioning was done by the respondent, while in other cases respondent did not attend to this work. This itself will show that the work of erection and commissioning was optional, at the choice of the customer. It is also clear that the machinery supplied by the respondent, on installation, become embedded to the earth and is immovable property. Having regard to these circumstances, the Collector was justified in holding that in those cases the work done by the respondent and charges collected are not liable to be included in the value of the machinery for the purpose of levying excise duty. Appeals are dismissed.
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1996 (3) TMI 463 - MADRAS HIGH COURT
Manufacture - Textile ... ... ... ... ..... that the decision in Cambay Electric Supply Industrial Co. Ltd. - (1978) 113 ITR 84 (cited supra) would not be applicable, while considering the relief under Section 80J of the Act. 20. emsp Therefore, we held that the Tribunal was not correct in coming to the conclusion that the relief under Section 80J of the Act should be allowed before set off of unabsorbed development rebate. Accordingly, we answer question No. 2, in the negative and in favour of the Department. Learned Counsel appearing for the assessee seeks the leave of this court for appeal to the Supreme Court on the ground that a similar question in respect of the very same assessee is pending before the Supreme Court and that an appeal as against the decision of the Punjab and Haryana High Court (Full Bench) in C.I.T. v Sovrin Knit Works -(1993) 199 ITR 679 is also pending. Learned Standing Counsel appearing for the Department also concedes the above position. Leave is granted. There will be no order as to costs.
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1996 (3) TMI 461 - CEGAT, NEW DELHI
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... ... ..... not apply. Since sand moulds and foundry cores are not held to be lsquo goods lsquo in Tribunal rsquo s decision in three Member Bench in Ramakrishna Industries v. Collector of Central Excise Order Nos. E/209/89-MAS and E/405 to 408/94-MAS. 3. emsp The departmental representative adopts the reasoning in the impugned order. 4. emsp Sand moulds at the relevant time were exempted from duty and appellant would have nothing to gain by not filing a classification list. Such a failure was thus the result of inadvertent omission. Imposition of penalty in such a situation was not in my view is called for. In view of this I do not think it necessary to go into other issues. I allow the appeal and set aside the impugned order.
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1996 (3) TMI 456 - HIGH COURT OF CALCUTTA
Amalgamation ... ... ... ... ..... f any objection from the shareholders, the Central Government has no right to raise the point. In the instant case as already noted none of the creditors and shareholders of the petitioner-companies has raised any objection to the scheme of amalgamation in the meetings duly held, convened pursuant to the direction of the court. Accordingly, the contention of the Central Government fails. It is on record that all the statutory formalities have been complied with and, in my view, the scheme, if approved, will be beneficial for all concerned. Accordingly, the scheme approved by the members stands confirmed. There will be orders in terms of prayers (a) to (i) of the petition. The petitioner will pay the costs to the Central Government assessed at 60 GMs. All parties concerned including the Registrar of Companies, West Bengal and the Official Liquidator, High Court of Calcutta are to act on a signed copy of the operative portion of this judgment and order on the usual undertaking.
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1996 (3) TMI 455 - HIGH COURT OF PUNJAB & HARYANA
Winding up - Company when deemed unable to pay its debts ... ... ... ... ..... a fide and for these reasons I hold that the respondent-company is unable to pay its admitted debts. The amount advanced by the petitioner has not been disputed. According to the respondent-company, a sum of Rs. 55 lakhs is due to the petitioner and it was paid to it on May 16, 1991. The amount due to the petitioner from respondent No. 1 is admittedly more than Rs. 500 which the company has neglected to pay the petitioner even after the receipt of a notice dated April 19, 1994, and has also neglected to compound for the same to the satisfaction of the petitioner. In the situation it is held that the company is unable to pay its admitted debts. In the result the petition is admitted. Notice of the winding up order is ordered to be advertised not less than 14 days before the next date of hearing in the Official Gazette of the State of Punjab and in one issue each of the Indian Express and the Daily Tribune (Punjabi edition). To come up for further proceedings on April 18, 1996.
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1996 (3) TMI 446 - SUPREME COURT
Interpretation of sub-section (5)(c) of section 4-A of the U.P. Sales Tax Act, 1948 (as substituted by Act 28 of 1991)
Held that:- The High Court points out that it was averred in paragraph 3 of the writ petition that where the number of workers in a new unit is less than ten at the time it goes into production, such a unit would not be required to be registered under the Factories Act since under section 2(m) thereof, only those factories in which the number of workers are ten or more can be registered. His submission was that if the benefit is relatable to the date of the registration then such new units would be totally out of the exemption purview and that is the reason why, according to him, clause (c) of sub-section (5) of section 4-A was ultra vires. That question has not been squarely dealt with by the High Court. It is, therefore, necessary to remit the matter to the High Court for a fresh consideration.
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1996 (3) TMI 438 - HIGH COURT OF CALCUTTA
Restrictions on payments ... ... ... ... ..... was a relevant consideration in determining the quantum of penalty. In view of the authorities on the point, the argument must be accepted. There is no claim on the part of the respondent that the appellant had ever acted in a manner which was not bona fide. Therefore, even if the appellant was to be held guilty under section 9(1)( d) of the said Act, in view of the facts of the case, having regard to the trivial and venial nature of the offence, imposition of penalty should not have been made. In the circumstances and for all the reasons stated above, the appeal is allowed. The orders under appeal are set aside. There will be no order as to costs. All parties concerned are to act on a xeroxed signed copy of this judgment and order on the usual undertaking. Let a xerox copy of this judgment, duly signed by the Assistant Registrar of this court, be given to the parties upon their usual undertaking to apply for the certified copy of the judgment and on payment of usual charges.
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1996 (3) TMI 431 - SUPREME COURT
Whether the mineral water bottled by the company would be taxable under item 138 of the VII Schedule and it can only escape octroi if it is shown that it is to be found in the list of exempted articles?
Held that:- Appeal dismissed. The decision of the High Court was rendered on January 13, 1983. It may be noted that the learned District Judge was also of the same opinion. We are inclined to presume that the High Court and the learned District Judge were aware of the factual situation obtaining in that State both in 1956 and in 1975 and that at this distance of time, it would not be proper and advisable to interfere with their opinion. They have pointed out that the said notification of 1975 was preceded by a notification of 1956 and that in 1956 mineral water as we know today was not known in commercial circles and, therefore, when the notification used the expression "mineral water", it meant aerated water or the cold drinks.
This course we are adopting also because it is stated that after 1987 this question would not arise
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