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Showing 1 to 20 of 113 Records Search Text: Somaiya organics india limited |
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1996 (11) TMI 236 - CEGAT, NEW DELHI Shri K. Sankararaman, J.
REPRESENTED BY : Shri M.P. Devnath, Advocate, for the Appellant.
Shri Nanak Chand, JDR, for the Respondents.
[Order]. -
M/s. Somaiya Organics (India) Limited have filed this reference application stating that the following questions of law have arisen out of the Tribunal's Final Order No. A/555/96-NB, dated 22-2-1996 which require to be referred to the High Court under Section 35G of Central Excise Act, 1944 for their advice :-
(1) Whether in the facts an... ... ...
1996 (7) TMI 538 - ALLAHABAD HIGH COURT The Court quashed the notices dated August 17, 1994 and August 18, 1994 under section 21 of the U.P. Trade Tax Act for the assessment years 1988-89 and 1989-90, ruling them illegal and without jurisdiction due to being a case of change of opinion without new material justification. The writ petition was allowed with costs, preserving respondents' rights under the law.
2015 (1) TMI 1497 - MADHYA PRADESH HIGH COURT Imposition of advertisement tax other than the advertisements published in newspapers under Section 132 (6) (l) of the Madhya Pradesh Municipal Corporation Act, 1956 - HELD THAT:- It cannot be agreed that the scheme propounded by the byelaws is contrary to any of the provisions of the Act of 1956. The fact that collection of tax is made through an agency, which necessarily has to work under the authority of the local body, cannot contravene the provisions of Article 265 of the Constitution. It c... ... ...
2017 (10) TMI 1642 - MADHYA PRADESH HIGH COURT Liability of Advertisement tax - Direction to pay Advertisement tax in respect of glow signs and neon signs board affixed in or outside the premises of dealers, distributors and retailers and to pay the same to M/s. Shouraditya Advertisement, a collecting agency for the purpose of collection of advertisement tax. HELD THAT:- The issue decided in the case of BHARTI AIRTEL LIMITED, IDEA CELLULAR LIMITED, VODAFONE ESSAR LIMITED, RELIANCE TELECOM LIMITED AND OTHER VERSUS THE STATE OF MADHYA PRADESH ... ... ...
2006 (8) TMI 525 - MADRAS HIGH COURT The High Court set aside the assessment order, ruling it invalid as the State could not levy tax on lottery ticket sales. Applying the principles from a Supreme Court case and the concept of prospective overruling, the Court granted relief to the petitioner, preventing the State from collecting any tax on lottery ticket sales. No costs were imposed on the petitioner.
2023 (11) TMI 963 - CESTAT ALLAHABAD Valuation of goods - captive consumption - determination of transfer price, which is much lower than value that should have been determined as per Rule 8 9 of Central Excise (Determination of Price of Excisable Goods) Valuation Rules, 2000 and CAS-4 - Extended period of limitation as per proviso to Section 11A(1) of the Central Excise Act - demand on duty imposing equivalent penalty - HELD THAT:- Appellant have already paid an amount of Rs.85,25,918/- towards central excise duty and Rs.37,843/- ... ... ...
2024 (3) TMI 86 - CESTAT HYDERABAD Imports crude edible oil - crude palm oil - Whether Social Welfare Surcharge (SWS) is leviable when the Basic Customs Duty (BCD) is exempted in terms of Notification No. 24/2015-Cus 25/2015-Cus, issued in terms of sub-section (1) of Sec 25 of the Customs Act, 1962, for the goods imported under Merchandise Exports from India Scheme (MEIS) and Service Exports from India Scheme (SEIS)? - HELD THAT:- It is not in dispute that the Appellant had imported goods by availing benefit of exemption Notifica... ... ...
2012 (10) TMI 873 - ANDHRA PRADESH HIGH COURT Whether central excise and customs duty arrears have priority and precedence over the claims made by public sector Banks - either under the decree/recovery certificate granted by the Debts Recovery Tribunal (DRT) under the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 or while enforcing the security interest under the provisions of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 - interim measure restrained the first ... ... ...
2018 (6) TMI 241 - CESTAT MUMBAI Valuation - sale in the course of Wholesale trade - Section 4(1)(a) of CEA - Whether the appellant adopted correct price of the caustic soda for clearance from one plant M/s Century Chemicals to another plant M/s Century Rayon which are the two plants of Century Textile and Industries Ltd. and thereby paid correct duty hereon? - Held that:- In the case where for goods used or consumed by the assessee or on his behalf in production of other articles, it is a general factory gate price at which th... ... ...
2002 (2) TMI 142 - CEGAT, NEW DELHI S/Shri S.S. Kang, Member (J) and V.K. Agrawal, Member (T)
[Order per : V.K. Agrawal, Member (T)]. - In these two appeals arising out of a common order-in-Appeal filed by the Revenue and other filed by M/s. Korin India Ltd. - the issue involved is the availability of refund to M/s. Korin India Ltd.
2. Shri Naveen Mullick submitted that M/s. Korin India Ltd. (KIL in short) imported machinery for production of automotive rear axle/spares and filed Bill of Entry dated 17-8-96; that t... ... ...
2016 (5) TMI 300 - GUJARAT HIGH COURT Refund - unjust enrichment - Department encashed the bank guarantee of the petitioner and recovered sum of Rs. 9,19,801/ - Since the Supreme Court allowed the appeal of the petitioner, amount already recovered by the department became refundable - Unjust enrichment - Held that:- The bank guarantees were undoubtedly securities to safeguard the interest of the Revenue but, once the High Court dismissed the petitions and vacated the interim relief, the duty became payable as on that date. Encashmen... ... ...
2007 (10) TMI 624 - Supreme Court Does Section 2 of the Industries (Development and Regulation) Act, 1951, have any impact on the field covered by Section 18-G of the said Act or Entry 33 of List III of the Seventh Schedule of the Constitution? Does Section 18G of the aforesaid Act fall under Entry 52 of List I of the Seventh Schedule of the Constitution, or is it covered by Entry 33 of List III thereof? In the absence of any notified order by the Central Government under Section 18-G of the above Act, is the power of the State ... ... ...
2016 (4) TMI 134 - KERALA HIGH COURT Entitlement for refund claim - Amount paid as luxury tax in lieu of bank guarantee as directed by this court - Appellant was requested to pay the tax in cash on specific understanding that such amounts would be refunded, if the appellant was successful in the litigation - Held that:- the question of unjust enrichment does not arise, since the appellant was enjoined only to furnish bank guarantee and therefore would not be liable to have the same encashed. It is only because the appellant had pai... ... ...
2002 (10) TMI 243 - ITAT DELHI-E The Tribunal partially allowed the revenue's appeals by upholding the Assessing Officer's additions concerning the enhanced licence fee and interest thereon. However, the Tribunal dismissed the revenue's arguments on the disallowance of interest on advances to Mukhamal Ram Narain and the expenditure on construction of toilets in the cinema building.
2024 (8) TMI 956 - Supreme Court (LB) Doctrine of prospective overruling - Demands for tax under state legislation pertaining to Entries 49 and 50 of List II of the Seventh Schedule - Infringement of fundamental rights in Part III of the Constitution - HELD THAT:- The doctrine of prospective overruling is applied when a constitutional court overrules a well-established precedent by declaring a new rule but limits its application to future situations. The underlying objective is to avert injustice or hardships. The doctrine was appli... ... ...
2006 (7) TMI 580 - Supreme Court Notification dated 23.12.1996 challenged which was issued by the Union of India by which the Central Government amended Rules 50, 51 and 54 of the Employees State Insurance (Central) Rules, 1950, pursuant to which the wage limit for coverage of an employee under Section 2(9)(b) of the Employees State Insurance Act was enhanced from Rs.3,000/- to Rs.6,500/- instead of the existing wage ceiling of Rs.3,000/- p.m. Held that:- The ESI Act has enacted to provide for certain benefits to employees in c... ... ...
2005 (12) TMI 569 - GUJARAT HIGH COURT Refund claim - duty paid on capital goods and inputs - Imports plant and equipment known as Steam Tube Dryer (machinery/plant) from Germany for upgrading its existing plant - HELD THAT:- Once the bank guarantee has been invoked and encashed, the amount partakes the character of duty paid and thereafter, even when an assessee succeeds ultimately, the claim of refund will be for refund of duty paid. The claimant has to comply with the conditions of the provisions pertaining to refund, namely, Sect... ... ...
2001 (4) TMI 84 - Supreme Court Whether the vend fee which had been levied by the appropriate State enactments, but not collected whether by reasons of the orders of the Court or otherwise, can be collected now when the said provisions by the said judgment dated 25th October, 1989 have been held to be invalid prospectively? Held that:- The principle of prospective overruling is too well enshrined in our jurisprudence for it to be disturbed. Therefore, by reason of the decision in second Synthetics case what has actually happen... ... ...
2007 (3) TMI 356 - Supreme Court Whether the tax sought to be levied under section 5A on goods, would amount to tax at a second stage and therefore violate section 15 of the Central Act? Held that:- Appeal allowed. After an examination of the relevant case law, we find that the liability to tax or taxability under section 5 of the State Act remains unaffected by an exemption under section 10 of the State Act. Consequently, the respondent cannot validly shift the burden of tax to the purchaser under section 5A of the State Act f... ... ...
2008 (6) TMI 403 - CESTAT, AHMEDABAD The Tribunal rejected the Revenue's appeal challenging the classification of Rectified Spirit as suitable for use as fuel in I.C. engines under the Central Excise Act, 1944, and CETA, 1985. The Tribunal upheld the lower authorities' decisions, citing a previous judgment involving the same product that had attained finality. The Tribunal found no grounds to interfere, emphasizing the importance of judicial discipline and the conclusive nature of the previous judgment. The appeal was dismissed on 24-6-2008 by B.S.V. Murthy, Member (T).
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