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Judgment Search Results Home > Cases Phrase: battery Page 1 of about 192,499 results (0.027 seconds)

Feb 22 1994 (SC)

Assistant Excise Commissioner and ors. Vs. Issac Peter and ors.

Court : Supreme Court of India

Reported in : JT1994(2)SC140; 1994(1)KLT698(SC); 1994(1)SCALE715; (1994)4SCC104; [1994]2SCR67

..... ,000 8,68,200 1,81,450 ---------------------------------------------------------------------------------- 1982-83 kalpetta 42,01,000 34,800 2,05,864 (18 shops) ---------------------------------------------------------------------------------- 1982-83 s. battery 52,01,000 25,200 2,28,205 (28 shops) ---------------------------------------------------------------------------------- 94,02,000 60,000 4,34,069 ---------------------------------------------------------------------------------- (the increase in the number ..... of which the respondent had obtained only 15. -the particulars in the following table are furnished for all the 28 shops in sultan battery and all the 18 shops in kaipetta:---------------------------------------------------------------------------------- range of monthly addl. addl. year shops bid amount quota quota quota supplied supplied supplied ---------------------------------------------------------------------------------- ..... particulars of the shops obtained by the respondent are as follows:---------------------------------------------------------------------------- monthly quota of range bid amount arrack announced ---------------------------------------------------------------------------- rs. liters ---------------------------------------------------------------------------- sultan battery 50,43,000.00 1,350.00 (18 shops kalpetta (15 shops) 51,11,000.00 2,353.00 ---------------------------------------------------------------------------- 8. the respondent .....

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Sep 11 1991 (HC)

Patel Plastics Vs. Union of India

Court : Gujarat

Reported in : 1992(59)ELT247(Guj)

..... by the respondents upto december 1990. therefore, it will be difficult to say that the petitioner company by recourse to suppression of facts and mis-statements, misdeclared plastic battery tops as industrial components under tariff item 68 and wrongly claimed the benefit of the exemption notification and after 1st march 1986 by describing the said product as industrial ..... the conclusion that the plastic tops used by the petitioners would be covered by heading 85.06 which provides for levy of duty of excise on primary cells and primary batteries. however, the learned advocate for the respondents further relied upon note 5 for contending that as the expression 'machinery' is broadly defined to include machine, machinery, plant, ..... petitioners' product would be covered by tariff item no. 42. 5. the learned advocate for the petitioners mr. trivedi submitted that the petitioners' product, that is, plastic battery tops, cannot be considered to be pilfer proof caps by any standard. he has relied upon the definition of the phrase 'pilfer proof closures' given by the indian standard specification ..... xxx xxx85.06 8506.00 primary cells and 35%primary batteriesxxx xxx xxx xxx------------------------------------------------------------------------4. in the affidavit in reply, it is stated that the petitioners' product plastic battery tops or cap seals are used to protect the leakage of electrolyte from within the cell, to protect positive terminal from corrosion and to avoid short circuit of the .....

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Aug 22 1986 (HC)

indo National Ltd. Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Reported in : [1987]64STC382(AP)

..... used in torches/flash-lights, a different/lower standard is prescribed. separate specification numbers are also provided for both. similarly, there is a categorisation of dry-cells called 'multipurpose dry-batteries', which means that they can be used both in transistors, and in torches/flash-lights, or in any other gadgets or appliances. these dry-cells are normally of three sizes ..... -charged; (this advertisement was issued only recently, i.e., in the year 1986). he submitted that while introducing entry 137, the 1976 amendment act simultaneously amended entry 1 excluding the batteries used in motor vehicles, from the said entry. the learned government pleader submitted that a dry-cell is a source of electrical energy, and it is used for storing such ..... the statement with respect to each of these types. 'wet cells' are described in the followings words : ''wet cells' : another potentially important class of primary cell is the socalled reserve battery. it was found in the early 1970s that such high-energy compounds as magnesium, silver chloride, and cuprous chloride, could be used to obtain a high amount of energy from ..... discharge are then reversed, and the cell recovers its original state, except that some energy is lost during the charge-discharges cycle.' 21. the meaning given to the words 'dry-battery', 'accumulator' and 'dry-cells' in 'a dictionary of science' published by the english language book society and penguin books, is practically the same as the meaning given to the .....

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Jul 31 1975 (HC)

Vikas Traders Vs. the State of Gujarat

Court : Gujarat

Reported in : [1976]37STC163(Guj)

..... qualification or test. the construction suggested by mr. pathak has a fault of redundancy and we cannot even for a moment assume that the legislature speaks in vain. if even batteries were required for falling in this item to fulfil these two further tests of adaptation as parts of such vehicles and the exclusion test of not being such articles as ..... words, by this particular legislative device of a parenthetic inclusive clause, the legislature put these specifically enumerated articles in the inclusive catalogue, viz., rubber and other tyres and tubes and batteries, on par with the component parts, which themselves fall within this entry without any further condition being fulfilled. 7. in dilworth v. commissioner of stamps [[1899] a.c. 99 ..... concerned, where these two further tests were to be applied, added in the parenthetic inclusive clause a specific catalogue of certain articles, viz., rubber and other tyres and tubes and batteries. so this specific enumerated catalogue by this inclusion declared those articles as falling in this entry as such 'other articles', irrespective of the fact whether they fulfil the two tests ..... of schedule c runs as under : '42b. component parts of motor vehicles specified in entry 44a in this schedule and other articles (including rubber and other tyres and tubes and batteries) adapted for use as parts and accessories of such vehicles, not being such articles as are ordinarily also used otherwise than as such parts and accessories.' the rate of sales .....

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Mar 20 1928 (PC)

Narayan Hari Tarkhande Vs. Yeshwant Raoji Naik

Court : Mumbai

Reported in : AIR1928Bom352; (1928)30BOMLR1018

..... the 'colour' of another there must be some likeness or semblance between the two. there is no likeness or semblance between committing assault and battery on the one hand and obtaining intelligence on the other. when the act authorizes the police-officer to obtain'intelligence the 'obtaining' it contemplates ..... 440 (14) as 'an appearance or semblance of a right, authority, office, or the like,' a police-officer who commits an assault or battery on a person he arrests for a cognizable offence, can no doubt in certain violent cases where the accused cannot be reasonably apprehended without resorting to ..... 218 of the indian penal code. in the second reference, the defendants who are police-officers are alleged to have committed assault and battery on the plaintiff in the course of their investigation of a cognisable offence alleged to be committed by two berads and thus to have caused ..... escape, would probably require notice under sub-section (3) of section 80. there is no such allegation here. even if the alleged acts of battery and assault took place, the simple fact that they were committed while the witness was being questioned or during the investigation of the cognizable offence, ..... him and questioned him in regard to offences of which two persons belonging to the criminal tribe (berads) were suspected, committed various acts of battery and assault on the plaintiff by himself and with the help of the police constable defendant-appellant no. 2. the defendants police-officers raised an .....

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Oct 14 1985 (HC)

Commissioner of Sales Tax Vs. Dawar Brothers

Court : Madhya Pradesh

Reported in : [1986]61STC35(MP)

..... entries. the reference is, therefore, answered in favour of the department and against the dealer as under :prior to 1st september, 1967, wet storage batteries sold separately by the dealer were also taxable in accordance with entry no. 1 and not entry no. 30 of part ii of second schedule to ..... 15th edn., at pages 764-766, and encyclopaedia americana, vol. 3, 1958 edn., at pages 342 to 342b.] this manner in which the term 'battery' is understood scientifically as well as in common parlance indicates that the aforesaid entry no. 30 included within its ambit only the dry cells and not the remaining ..... vi also does not arise, since entry no. 1 till 1st september, 1967, and thereafter entry no. 1-a, specifically provide for wet storage batteries used in motor vehicles, whether sold with the motor vehicle or separately by a dealer in motor vehicles, motor parts and its accessories.9. the tribunal ..... provides for 'all kinds of electrical goods', including certain items specifically mentioned, one of which is 'cells'. the tribunal's conclusion that these wet storage batteries used in motor vehicles fall within entry no. 1 only when sold along with the motor vehicles and that they fall under entry no. 30, when ..... the dealer has been accepted by the tribunal and the question is whether this view is correct.6. the question really is whether wet storage batteries used in motor vehicles, when sold separately and not along with the motor vehicle by the dealer fall within the aforesaid entry no. 30 in .....

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Dec 20 1990 (SC)

Toshiba Anand Batteries Ltd., Anand House, CochIn Vs. Collector of Cus ...

Court : Supreme Court of India

Reported in : 1991(51)ELT200(SC); JT1991(1)SC14; 1990(2)SCALE1293; 1992Supp(1)SCC38; [1990]Supp3SCR614; 1991(1)LC375(SC)

..... classified. for example, under the import policy while item 140 refers to 'electrolytic manganese dioxide', item 220 talks of 'manganese dioxide, chemical/synthetic/monda grade/natural'. battery grade manganese dioxide, in its crude or raw form has also been found to be a commodity dealt with in international trade, though said to be slowly depleting. ..... state provided the processes of purification employed are only mechanical or physical processes, particularly those mentioned in the said note. this raises two questions; (1) whether battery grade manganese dioxide is available in the crude form and (ii) if the goods in question represent manganese dioxide in a purified form, whether the processes applied ..... elsewhere specified 100% -------------------------------------------------------------------------------------- on behalf of the assessee, it is submitted that the item imported by it, though described as electrolytic manganese dioxide, is commercially known as 'battery grade manganese dioxide' and falls squarely under serial no. (3) set out under heading 25.01/32. it is emphasised that this is a specific entry covering the ..... of calcium sulphate whether or not coloured, but not including plaster specially, prepared for use in dentistry:(1)not elsewhere specified100%(2)asbestos raw including fibre60%(3)battery grade manganese dioxide100%90%(4)cements, all sorts, not elsewhere specified (including portland cement and clinker)100%50%(5)cryolite natural60%(6)flour- spar100%(7)graphite, .....

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Oct 07 1985 (HC)

M.A. Abdul Gani Maricar and anr. Vs. Government of India and anr.

Court : Chennai

Reported in : 1986(9)ECC274; 1985(22)ELT788(Mad)

..... however, had anything to say with reference to the weight or by some other mark of identification. the method of transport in a concealed manner in battery of the motor cycle also establishes that the importation of the seized gold was not legal. if really hajee mohamed ali marakayar had brought the seized gold ..... the authorisation of the gold control administrator for possession and disposal of primary gold and to show cause why the 16 bars of gold, the exide battery and the motor cycle should not be confiscated under ss. 71 and 72 of the act, and why penal action also should not be taken against ..... the customs officer on suspicion that contraband might have been concealed therein and that on subsequent examination, and four packets of gold were recovered from the battery of the motor cycle, containing 16 bars of gold weighing 4148 grams. he also added that the did not know anything at all about the gold ..... as the 'act'), for acquisition and possession of gold bars, the gold bars were seized by the customs officer under a mahazar along with the exide battery as well as the motor cycle for necessary action under the provisions of the act. on examination, the gold bars were found to be between 23 and ..... the presence of the riders as well as two other witness, it was found that 16 gold bars weighing 4148 grams were concealed in the exide battery fitted to the motor cycle. since the riders of the motor cycle were not in possession of any permit or authorisation issued by the authorities under .....

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Nov 14 2016 (HC)

M/s. ABM Tele Mobiles India Pvt. Ltd. and Others Vs. The Assistant Com ...

Court : Karnataka

..... as the ratio of the hon ble supreme court decisions cited above in the case of nokia india pvt. ltd. is very clear that the mobile battery chargers (mbc), cannot be treated as part of the mobile phones itself and they are mere accessories of the mobile phone and are to be taxed ..... act, 2003, and here since entry in question is adopted from central excise law, therefore, according to the rules of interpretation under excise law, the mobile battery chargers (mbc) sold along with the mobile phones, in one retail package should be treated as taxable at the same rate as the mobile phone itself ..... users ..and the mobile/cell phone charger is an accessory to cell phone and is not a part of the cell phone. we further hold that the battery charger cannot be held to be composite part of the cell phone but is an independent product which can be sold separately, without selling the cell phone ..... question involved in the present case is also about the rate of tax applicable under the karnataka value added tax act, 2003, on the sale of mobile battery chargers, which are sold in the same package as the mobile phones and separately also. as far as this issue is concerned, that is no longer ..... lava international limited vs. state of karanataka and others in writ petition nos. 55790-801/2016 (t-res), upholding the separate rate of tax on the mobile battery chargers (mbc) sold along with the mobile phones itself, under the provisions of the karnataka value added tax act, 2003, (kvat act, 2003 for short), .....

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Nov 24 2004 (HC)

Bihar State Pollution Control Board and anr. Vs. Hiranand Stone Works ...

Court : Patna

..... and improvement of environment and for matters connected therewith.20. submission of the respondents are that as the site of industry can be provided or battery limit can be fixed under the environment (protection) act, 1986 only, the board cannot issue such guidelines.21. it is to be seen ..... relocation of industrial units, new or existing or existing with proposal for expansion/modernisation/diversification. according to them, in terms of clause 3(3), the battery limit of the industry at the site must be at a distance, as specified in annexure iii, iv and v from human habitation, railway line ..... of suspended particulate is upto 600 micro-grams per cubic metre within 3 to 10 metres from the process equipment, therefore, the fixation of battery limit would be bad. the submission in fact is that a stone crushing unit should not discharge suspended particulate beyond 600 micro-grams per cubic ..... carrying on processes and operation in different areas. according to them, in the present case, the restriction put on operation of industries within prescribed battery limit could not be issued by the board which is not competent or in favour of which no powers have been delegated by the central ..... shift the location of the industry. according to them, the provisions of the different acts authorise them to issue such direction and control the battery limit.11. learned counsel for the respondent supporting the judgment of the learned single judge submitted that a fair perusal of the 1996 guidelines .....

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