Court : Mumbai
Reported in : (1947)49BOMLR649
..... act comes into operation and which is not in accordance with the bye-laws of any recognised cotton association shall be void.6. it is ..... a member of a recognised cotton association or not) which is entered into after the date on which this ..... the official forms of clients contract notes contained in the bye-laws of the association to which i will refer in a moment, and it is those amendments and additions which are omitted from the relevant contract notes altogether. the whole position is governed by the bombay cotton contracts act, 1932, and section 8 of that act provides:save as hereinafter provided in this act, any contract (whether either party thereto is .....Tag this Judgment!
Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2000)120STC651Tribunal
..... of the bales and the terms of contract were entered into only after the landing of the goods in coimbatore area within tamil nadu. therefore, with reference to section 4(2} of the central sales tax act, it was a sale within tamil nadu. the freight charges from bombay to coimbatore was to be borne by the cotton corporation of india if the goods were ..... from one state to another but such movement is the result of a covenant in the contract of sale or is an incident of that contract. as mentioned above, the movement of goods from the seller in maharashtra to tamil nadu is a result of the covenant between cotton corporation of india and the national textile corporation, new delhi, which is the administrator of ..... nadu. consequently, i am of the opinion, that the movement of the goods from maharashtra to tamil nadu was on the basis of the agreement entered into between the holding company and the cotton corporation of india which in turn means a contract was between subsidiary company and cotton corporation of india. once the above finding is reached there is no escape from the ..... jambai k.n.m. textiles (p) ltd. v. state of tamil nadu reported in  118 stc 77. in that case, cotton was purchased from the maharashtra state co-operative marketing federation, bombay, and various mills in tamil nadu offered to purchase cotton. there was a condition that selection could be made by the mills in tamil nadu and payment was also agreed to .....Tag this Judgment!
Court : Mumbai
Reported in : (1982)84BOMLR608
..... an agent, manager or by any other name. sub-section (4) defines establishment to mean an establishment as defined in clause (8) of section 2 of the bombay shops and establishments act, 19^8 and sub-section (5) defines factory to mean a factory as defined in clause (m) of section 2 of the factories act, 1948. sub-section (8) defines principal employer to mean an employer who has ..... 1981, 1884 of 1981 and 816 of 1982 are filed by the employers. some of these petitions were filed immediately after the ordinance viz. the maharashtra private security guards (regulation of employment and welfare) ordinance, 1981, (maharashtra ordinance no. v of 1981) (hereinafter referred to as the said ordinance) was promulgated on june 28, 1981 and after the said scheme ..... system in various industries and establishments for various occupations had become the rule of the day. in engineering, cotton textile, cement, paper, coir-matting, mining and even in central and provincial public works departments, contract labour was employed on a large scale and the percentage of such labour varied from 10 to 25 of the total number of employees employed ..... option but to pass an order winding up the banking company when an application was made by the reserve bank. it was further argued that the said provisions were void, firstly because they permitted discrimination between banking companies on the one hand and non-banking companies on the other, and also between banking companies interest and secondly because they .....Tag this Judgment!
Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2000)118STC59Tribunal
..... c. in view of the above, it is difficult to accept the contention of the assessee that 'cotton sewing thread' is 'cotton yarn', for the purpose of section 7 of the act." referring to "thread" as one of the products of "yarn" and not yarn itself, the bombay high court further observed as follows : "the use to which yarn and thread can be put are ..... as sewing thread for sewing or stitching purposes.7. in the light of the above position, it is relevant to consider the decision of the bombay high court in the case of commissioner of sales tax, maharashtra state, bombay v. arvind trading company reported in  98 stc 288. in that case, the high court considered the case of purchase of "mercerized yarn ..... or rough form ; they are products made out of cast iron casting. such product cannot be treated as declared goods under section 14(iv) of the central sales tax act, 1956. the following observations of the west bengal taxation tribunal in regard to dyeing works contract in  92 stc 503 in the case of bijoy processing industries v. commercial tax officer, central ..... the predominant component test and held that blended yarn having 80-85 per cent of cotton yarn is cotton yarn.8. however, in the present case before us, the legislature has specifically classified "cotton sewing thread" as a separate item in entry 141 of the first schedule to the act with effect from july 25, 1977. following the ratio of the decision in vasantham foundry .....Tag this Judgment!
Court : Delhi
..... party under section 73 of the indian contract act, 1872 is entitled to damages from the party who has committed the breach (which is the petitioner in this case) with respect to the losses which are suffered on account of breach of contract. (ii) since the petitioner is guilty of breach of contract in not having paid the sales tax under the bombay sales tax act, and ..... given the no claim certificate after receiving the payment under the final bill, the respondent had no knowledge that it would have been made liable to pay tax under the maharashtra act, 1989 because the notice by the concerned tax authority was received by the respondent on 10.5.1999 whereas the no claim certificate was given by the respondent after receiving ..... of the supreme court in the cases of rashtriya ispat nigam ltd. vs. state of a.p. (1998) 8 scc 439 and cooch-behar contractorsassociation and others vs. state of w.b. and others (1996) 10 scc 380. (ii) clause 12 of the contract in clear terms held out a representation to the respondent by the petitioner that the cement which was ..... his responsibility to pay any tax that may be levied in india on profits made by him in respect of the contract. ? 8. the first argument urged on behalf of the petitioner is that there is no sale under the subject contract of cement by the petitioner to the respondent, however this argument is not only without merit but the argument is an .....Tag this Judgment!
Court : Mumbai
Reported in : (1998)ILLJ1182Bom
..... in apex marketing federation employees union, the state government took decision to shift the head office of the maharashtra state co. op. cotton growers marketing federation ltd. from mumbai to nagpur and excepting few departments, the federation was asked to shift ..... from mumbai to bangalore, the employee cannot be compelled to join her duties outside mumbai which is not contemplated under her contract of service. similarly, the judgment relied upon by mr. cama, the learned senior counsel for the petitioners in apex ..... change of the service conditions without notice and, therefore, in the absence of any notice under section 9-a of the industrial disputes act, it was bad in law.4. the complaint filed by the employee was strongly opposed by ..... working in the three regions would be transferred only within the area of their respective regions. the clerical staff working in bombay and thane would not be transferred outside except on promotion or by way of punishment.' relying upon this, dr. kulkarni ..... the respondents have no right to issue any directions inconsistent with the agreement. such direction, if issued is illegal and void. this agreement must override any unilateral decision taken by the respondent. in support of this submission dr. kulkarni relied upon ..... 1990 2 clr 75 and jasbir singh and ors. v. food corporation of india 1991 (62) f.l.r. 489.8. the industrial court held that the employee has been transferred malafide from mumbai to bangalore under the guise of management policy. the .....Tag this Judgment!
Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2000)118STC77Tribunal
..... mill also agree that the maharashtra state cooperative cotton growers' marketing federation ltd. (place) only is the exclusive owner and custodian of the bales stored in the mills godown." 13. the regular agreement for the purchase of cotton bales referring to earlier provisional contracts is then entered into between the particular mills in tamil nadu and the federation in bombay. the terms and conditions of ..... movement of goods from hyderabad was occasioned by order placed by the customers on different branches and was an incident of the contract and therefore it was an inter-state sale, within the meaning of section 3(a) of the cst act.36.  67 stc 1 (mad.) (national mineral development corporation ltd. v. state of tamil nadu) is again an interesting case ..... the documents to illustrate the modus adopted by the parties and the orders of the lower authorities. he refers to explanation (3) of section 2(n) of the tngst act and section 4 of the cst act. section 2(n) of the tngst act defines sale and explanation (3) is as follows : "explanation (3).--(a) the sale or purchase of goods shall be deemed, for the ..... invoking section 16(1) of the tamil nadu general sales tax act, 1959 (hereinafter referred to as "the tngst act") in proceedings dated march 27, 1987. if necessary we will refer to the facts of the same assessee for the year 1984-85 and some other assessees to understand the modus operandi of the transactions.4. based on the inspection made on august 8 .....Tag this Judgment!
Court : Chennai
Reported in : AIR1968Mad407; 20STC150(Mad)
..... other parts of india is directly impeded by this tax.' (12) in the light of these decisions it is forcibly argued that the adoption by sub-section (2) of section 8 of the central sales tax act of different rates of tax or exemption prevailing under different state laws in respect of similar goods and their application to inter-state sales of similar goods ..... user's import licences were obtained by the petitioners in their names from the controller of imports and exports for importing foreign cotton with letters of authority in the names of the bombay parties to import the cotton covered by the contracts. the bombay parties placed orders with foreign exporters for the shipment of goods from foreign ports to madras port on the strength of ..... to be sister concerns manufacturing safety matches and colour matches of certain patent varieties bearing names 'anil' and 'moon'. they have sales depots at devanagere in the mysore state and bombay in maharashtra state. the buyers in the two depots outside madras placed orders for the supply of 'anil' and 'moon' varieties of matches from the sales depots of the assessees in ..... preference under art. 303(1).20. after a careful consideration, we have reached the conclusion and hold that sub-sections (2), (2a) and (5) of s. 8 offend articles 301 and 303(1) of the constitution and are unconstitutional and void.21. as to section 9(3), the argument for the assessees is that in cases of conflicting orders of assessment in different states .....Tag this Judgment!
Court : Chennai
Reported in : (1967)2MLJ552
..... to be sister concerns manufacturing safety matches and colour matches of certain patent varieties bearing names 'anil' and 'moon'. they have sales depots at devangere in the mysore state and bombay in maharashtra state. the buyers in the two depots outside madras placed orders for the supply of 'anil' and 'moon' varieties of matches from the sales depots of the assessees in ..... the decision in tata iron and steel co. ltd. bombay v. s.r. sarkar : 1scr379 , and held that the sale occasioned the movement of goods from one state to another within section 3(a) of the central sales tax act, 1956, when the movement was the result of a covenant or incident of the contract of sale. it further observed that although a ..... seller's representative and payment of full invoice amount was to be made against railway receipt. in case of total or partial loss, buyers were not entitled to replacement of cotton and all consequences of war, civil commotion, strike and quarantine or other sanitary restrictions and of force majeure were at the risk and for account of buyers. for the year ..... preference under article 303(1).21. after a careful consideration, we have reached the conclusion and hold that sub-sections (2)(2-a) and (5) of section 8 offend articles 301 and 303(1) of the constitution and are unconstitutional and void.22. as to section 9(3), the argument for the assessees is that in cases of conflicting orders of assessment in different states .....Tag this Judgment!
Court : Mumbai
Reported in : 2006(6)ALLMR5; 2006(6)BomCR739; [2007(112)FLR273]; (2007)ILLJ865Bom; 2006(6)MhLj377
..... of the previous decision of this court in c. jairam pvt. ltd., v. the state of maharashtra, misc. petition no. 150 of 1973 dated 19th april 1974 wherein the constitutional validity of the act and the scheme was in question before the court, namely, the cotton merchants scheme of 1972 and a subsequent decision rendered in the case of s.b. more v ..... c. jairam pvt. ltd., by rege, j. and can be traced to the use of the terminology 'casual worker' referred in the scheme while discussing clause 30(2) of the cotton merchants unprotected workers (regulation of employment and welfare) scheme, 1971. at this stage only we would make it clear that insofar as clause 30 of the said scheme is concerned ..... 1975 by judgment dated 24th november, 1975 also considered the scheme of the act and the bombay iron and steel unprotected workers (regulation of employment and welfare) scheme, 1970 to decide the challenge that the provisions of the act are repugnant to the provisions of the contract labour (regulation and abolition) act, 1970 and found that there is no repugnancy in the two enactments. the ..... payment of bonus act, 1965 and (8) maharashtra factories rules, 1963.5. it is strongly contended before us that it has been the consistent view of this court that the mathadi act, 1969 is applicable to establishments which employ manual workers to do casual work in a scheduled employment who is 'unprotected worker' as defined in section 2(11) of the mathadi act, 1969. it is .....Tag this Judgment!