M/S BHARTI AIRTEL LTD. vs. THE COMMISSIONER OF CENTRAL EXCISE, PUNE III

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

273. (ii) Commissioner of Sales Tax, Maharashtra State, Bombay v. L.D. Bhave & Sons, 1981 SCC OnLine Bom 438. (ii) Mehra Brothers v. Joint Commercial Officer, (1991) 1 SCC 514. The Bombay High Court on examination held these decisions not to be applicable to the present case. 9.17 The Bombay High Court then considered the contentions advanced on behalf

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

273] it was observed that courts must avoid the danger of a priori determination of the meaning of a provision based on their own preconceived notions of ideological structure or scheme into which the provision to be interpreted is somewhat fitted. They are not entitled to usurp legislative function under the disguise of interpretation

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

273 ITR 92 (Delhi); Central Board of Direct Taxes, New Delhi & Ors. v. Oberoi Hotels (India) Pvt. Ltd.: (1998) 231 ITR 148 (SC) and E.P.W. Da Costa (supra). 8.2. Having thus taken note of the rival submissions, the High Court proceeded to analyse Section 80-O of the Act with its Explanation (iii). After reproducing the relevant text

COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

68 of 161 he was a Customs officer under the Customs Act. In addition, that he was entrusted with the functions of the proper officer under Section 6 of the Customs Act. The Additional Director General of the DRI can be considered to be a Customs officer only if he is shown to have been appointed as Customs officer

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

section in case of a conflict with what is contained in the non obstante clause as stated above. 83. Further, a non obstante clause has to be distinguished from the expression “subject to” where the latter would convey the idea of a provision yielding place to another provision or other provisions to which it is made subject to. Also

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

68,039/- is based on no evidence and is contrary to the materials on record. 4. The petitioners in reply to show cause notice issued pleaded that the delay in submission of http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 3 of 13 returns was unavoidable, because their share of profit from the firm in which they were partners

M/S. AMCO BATTERIES LTD., BANGALORE vs. COMMNR. OF CENTRAL EXCISE, BANGALORE

In the result, Section 33-B of the Amended Act is held to be

Section 123 of the Evidence Act in respect of what has been described for the sake of brevity to be the Blue Book summoned from the Government of Uttar Pradesh and certain documents summoned from the Superintendent of Police, Rae Bareli, Uttar Pradesh? The Court observed that "the right to know which is derived from the concept of freedom

M/S PRAGATI SILICONS PVT. LIMITED vs. COMMISSIONER OF CENTRAL EXCISE, DELHI

The appeal is allowed

Section XVII of the Explanatory Notes in the Harmonized Commodity Description and Coding System [hereinafter referred to as "Explanatory Notes"], is the ‘sole and exclusive’ use. Counsel for the appellant submits that the name plates are solely and exclusively used for motor vehicles, since all the name plates are sold to manufacturers of vehicles and nothing enters the spare

GVK INDS. LTD vs. THE INCOME TAX OFFICER

Section 9(1)(vii)(b) of the Income Tax Act (1961) was unconstitutional on the ground that it constitutes a law with respect to objects or provocations outside the territory of India, thereby being ultra- vires the powers granted by Clause (1) of Article 245. Interpreting Clauses (1) and (2) of Article 245, Chief Justice Pathak (as he then

COLLECTOR OF CENTRAL EXCISE vs. THE HIMALAYAN CO-OPERATIVE MILK PR.U.LTD

section 2 of the Factories Act, 1948 (63 of 1948). Explanation III. For the purpose of computing the value of clearances under this notification, the clearances of the said goods which are exempted from the whole of the duty of excise leviable thereon by any other notification issued under sub-rule (1) of rule 8 of the Central Excise

T.T.G.INDUSTRIES, MADRAS vs. COLLECTOR OF CENTRAL EXCISE, RAIPUR

In the result this appeal is allowed and the order of the

68 and must be marketable. The word "goods" applied to those which can be brought to market for being bought and sold and therefore, it implied that it applied to such goods as are movable. It noticed the decisions of this Court laying down the marketability tests. Thereafter this Court observed :- "The basic test, therefore, of levying duty under