Court : Income Tax Appellate Tribunal ITAT Madras
Decided on : Sep-17-1990
Reported in : (1991)36ITD1a(Mad.)
..... went up due to the opening of new tv stations. the company sold a total of 50,460 including 15,926 colour sets compared to 29,474 sets sold during 1983. correspondingly, the turnover figures also showed an upward trend, the sales turnover for 1984 reaching rs. 17.92 crores as against rs. 6 ..... machinery corporation ltd. (supra). at pages 204 and 205 of the reports, the supreme court held as follows while construing the provisions of section 15c of the old act:- section 15c partially exempts from tax a new industrial unit which is separate physically from the old one, the capital of which and the profits thereon ..... and machinery used for the manufacture of black and white television sets. he also explained the manufacturing process for ctv with reference to the production flow chart at page 14 of the paper book no. 6. this statement seems to be supported by the fact that during the year under appeal, the ..... 1985-86. we are enclosing a copy of the same for your reference.118. the appellant has also placed before us a colour television production flow chart at page of paper book no. 6 with photographs of the central signal supply system for both black & white tvs and for colour tvs. these ..... a screw driver technology and that no attempt has been made to justify this contention of the department. the learned counsel relied on the flow chart of the production and the list of machineries that are required for production of ctv sets and pointed out that the appellant could manufacture ctv and .....Tag this Judgment!
Court : Kolkata
Decided on : Dec-14-1990
Reported in : 188ITR717(Cal)
..... scheme for simplification effected through the amendment essentially consisted in classifying machinery and plant under seven broad categories, comprising various items according to their estimated lives with seven corresponding rates of depreciation in replacement of the previous seventeen. at one stage of the deliberations, there was a suggestion to altogether do away with the system of granting ..... far from effecting any change in the law, the new section (iv) in the depreciation chart only served to stress the continuityof the law in this regard. the department laboured under a total misconception regarding the nature of the amendment.17. it would be evident from a comparative study of rule 5 prior to its amendment and after ..... . cit : 97itr334(bom) . we, however, considered the rival contentions. at all material times, the assessee was an electric supply undertaking licensed under the indian electricity act, 1910. in terms of the rules framed thereunder, its electric plant was shown in its annual accounts under the heads, transmission plant, distribution plant and public lighting, without particularising ..... position of the assets prepared from several break-up schedules including statement ii of annexure v of the indian electricity rules, 1956, framed under the indian electricity act. the said statement ii of the electricity rules would clearly reveal that the various machineries are accounted for separately, right from the inception, disclosing additions separately and .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-30-1990
Reported in : (1990)(27)ECC298
..... can be seen from following (para 5 of appeal memo): "the other most important distinguishing feature of the imported cement was that it had average compressive strength as follows : the corresponding specifications for compressive strength as per para 5.4. of the is : 269-76 pertaining to ordinary portland cement are as follows : thus it is clear that the white cement ..... cent. so, as far as chemical requirements are concerned, the imported consignment, answers to specifications of ordinary portland cement, as can be seen from the test report of vjti and comparative statement filed by the appellant.13. as far as the standard of physical tests is concerned, the imported consignment confirms to the requirements of ordinary portland cement as far as ..... was regarding classification of wip check floor board and wip tread floor board wherein, relying upon the judgment of bombay high court in the case of cst v. aggarwal& co. - 1983 e.l.t. 116 (bom.), the bench has reaffirmed the principle that in the fiscal legislation, a general term used for describing any commodity covers that commodity in all its .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-10-1990
Reported in : AIR1990SC2063; [1991(61)FLR648]; JT1990(3)SC513; 1990(2)SCALE268; (1990)4SCC510; 3SCR727; 1991(2)SLJ85(SC); 1990(2)LC522(SC); (1990)2UPLBEC1082
..... placed reliance on explanation ii to sub-section (5) of section 31 of the act of 1973 it is necessary to reproduce the same. sub-section (5) of section 31 reads as under:31. (5) (a) a panel of six or more experts in each subject of study shall be drawn up by the chancellor after consulting the corresponding faculty in indian universities or such academic ..... descriptive grammer of hindi paper iv applied linguistics. m.a. part ii (linguistics) there will be four papers and a viva voce test. paper i morphology and syntex paper ii comparative and historical linquisitics with special reference to indo-aryan and hindi language. paper iii dialectology with special reference hindi area. paper iv essay or thesis.11. the above courses of ..... the order of the high court nor any counsel appeared on its behalf before us. learned counsel for the appellant contended that under explanation ii to sub-section (5) of section 3.1 of the act of 1973 the experts drawn out of the panel of experts in hindi could make selection of reader in 'linguistics' in the department of hindi.6. it ..... panel drawn for the subject of hindi suffered from a serious legal infirmity substantially affecting the constitution of the selection committee which could not have been cured by section 66(a) of the act.14. we are examining the matter in a slightly different manner. even if the panel already constituted by the chancellor prior to the coming into force of the .....Tag this Judgment!
Court : Delhi
Decided on : Feb-09-1990
Reported in : 40(1990)DLT418; II(1990)DMC1; 1990(18)DRJ278
..... of plaintiff, and rest of the articles, are meant for joint use of plaintiff and defendant no. 1. (31) while, denying the allegations, in the corresponding paras of the plaint, defendant no. i, in para 14 of his written statement, has stated that the total value of the sarees, left behind by ..... have been given by defendant no. 1 in annexure d. 4.(32) in para 16 of the written statement, there are following averments: 'a comparative list showing the alleged number of gifts given to the plaintiff by her parents after her marriage as stated in annexure p. 7. the number actually ..... that plaintiff is residing separately, from her husband, since november, 1983. the only child, is also living with her. moreover, defendant no. 1, filed a petition, for dissolution of marriage, by a decree of divorce, under section 13(l)(ia) of the hindu marriage act, 1955, in november, 1982. there was a compromise and ..... certain articles, which from their very nature, suggest that these were not given for joint use. even otherwise, as, plaintiff had left the house in november, 1983, the license for joint use stood revoked. out of the articles, as mentioned in annexure d. 3, besides the articles, admittedly for exclusive use, of ..... given to her and the articles out of them left behind by the plaintiff on 5th november, 1983 and the present value thereof is at annexure d. 5.'(33) defendant no. i has also alleged that, after the marriage, certain items were purchased .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-13-1990
Reported in : AIR1990SC867; (1990)92BOMLR282; JT1990(1)SC199; 1990(1)SCALE166; (1990)2SCC117; 1SCR332
..... ingredients having regard to the restriction on the rights of a transferee for joint possession and the dominant purpose of the second paragraph of section 44 of the act, there is danger of an injury or violation of the corresponding rights of the other members of the family and an irreparable harm to the plaintiff and the court's interference is necessary to ..... a transferee of a dwelling house belonging to an undivided family a right to joint possession and confer a corresponding right on the other members of the family to deny the right to joint possession to a stranger transferee, section 4 of the partition act gives a right to a member of the family who has not transferred his share to purchase the ..... . just as the cyanamid guidelines for prohibitory injunctions which require a plaintiff to show no more than an arguable case recognise the existence of exceptions in which more is required (compare cayne v. global natural resources plc,  1 all er 225, so the guideline approved for mandatory injunctions in locabail recognises that there may be cases in which less is ..... protect the interest of the plaintiff. since the relief of an interim injunction is all the same an equitable relief the court shall also consider whether the comparative .....Tag this Judgment!
Court : Mumbai
Decided on : Apr-03-1990
Reported in : 1990(3)BomCR337
..... because of the scheme of all india entrance examination. the calculation based on the intake capacity without carving our this 15 percent seats would be, therefore, only imaginary and not corresponding to the factual position. shri shevtekar therefore submits, and rightly so, that so far as seats available with the state government are concerned, it has made reservation of 34 ..... engineering colleges are concerned, reservation made in those colleges against total intake capacity. on the point at issue rules for admission of medical and engineering colleges are, therefore, not comparable. even assuming that there is a difference of the percentage of the reserved seats for the backward class in respect of the admission to the engineering colleges in the state ..... its provisions are discriminatory. nor does it contemplate a law of the centre or of the state dealing with similar subjects being held to be unconstitutional by a process of comparative study of the provisions of the two enactments. the sources of the authority for the two state being different, article 14 can have no application.'the principle laid down ..... are protected in similar statutes of other states such as maharashtra, karnataka, kerala and west bengal, the absence of such protection in the tamil nadu act and negation of tenancy rights by virtue of provision of section 16(2) is violative of article 14. relying upon mandawar's case, the supreme court reiterated that the constitution does not authorise the striking down .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-26-1990
Reported in : 1990(2)ARBLR399(SC); 1990Supp(1)SCC727
..... recoverable in the action if the uncertainty were resolved in his favour at the trial. the need for such protection must be weighed against the corresponding need of the defendant to be protected against injury resulting from his having been prevented from exercising his own legal rights for which he could not ..... wander ltd. and alfred berg from manufacturing and marketing goods under the trade name cal-de-ce and whether on considerations of balance of convenience and comparative hardship a temporary injunction should issue. the corollary is that even if the injunction sought by antox is refused, that does not, ipso-facto, entitled ..... to the drug-controller's licence and after the under taking given by wander ltd. 'was not registered user under sections 48 and 49 of the trade and merchandise marks act nor was it a manufacture carried out in pursuance of a loan because......' in-passing-off action this would be relevant ..... facie finding that wander ltd. was manufacturing calcium gluconate tablets under the trade-mark cal-de-ce at its own factory in bombay from august 1983 to june 1986. the appellate bench does not dislodge this finding nor does it recognise the crucial effect of prior use by the defendant on ..... wander ltd. was manufacturing and marketing the calcium glouconate vitamin tablets under the trade-mark cal-de-ce at its own factory in bombay from august 1983 upto june 1986. if this is correct, antox's user cannot be held to be prior user. it is pertinent to note, and perhaps .....Tag this Judgment!
Court : Delhi
Decided on : Jan-16-1990
Reported in : AIR1990Delhi170
..... representative character of the corporation as an elected body with the concept of a representative suit. the corporation has been established as a body corporate under section 3 of the act. sub-section (3) of this section lays down that the corporation shall be composed of councillors and elder men. subsection (4) provides that the councillors shall be chosen by direct election ..... of the ordinarily hierarchy of courts which are invested with the state's inherent judicial powers, a sovereign state discharges legislative, executive and judicial functions and can legitimately claim corresponding powers which are described as legislative, executive and judicial powers. under our constitution, the judicial functions and powers of the state are primarily conferred on the ordinary courts which ..... , functions and powers of courts in contravention to those of tribunals generally and of the tribunal under the act and the rules.14.in associated cement company ltd. v. p. n. sharma, : (1965)illj433sc , a ..... of the act, that his client only wants to produce documents to assist the tribunal, and that the tribunal has property exercised its inherent power to add her as a respondent to the appeal.13. the first question, whether the tribunal has the inherent power to add a party to the appeal, depends upon a comparative analysis of the constitution .....Tag this Judgment!
Court : Delhi
Decided on : Mar-31-1990
Reported in : AIR1990Delhi249; 42(1990)DLT121
..... because the rates of minimum charges are altered with regard to a particular class of consumers would not result in a violation of section 23(1) of the act. section 23(1) may have been attracted where, in cases of persons similarly, situate more favorable terms of agreement had been provided to ..... which would be referred to presently, would tend to indicate that the charge of pilferage of electricity and gross under utilisation or consumption of electricity, compared to the sanctioned load, is not without foundation.(50) the respondents have placed on record a tabulated statement of the consumers using induction furnaces. the ..... provision with regard to the supply of electricity and the maximum rates which can be charted relate to the obligations of a licensee and, as such by virtue of the provisions of proviso to section 277 of the dmo act, the said clause' vi can have no application.(76) it was also sought ..... supply of energy........'. if there is no right with a consumer to demand energy, correspondingly, there would be no obligation on the licensee to supply energy. the demand and the supply of energy under the proviso to section 22 is, thereforee, contractual in nature and that is why the proviso provides ..... suit no. 518-a of 1983 a delhi cloth and general mills vs municipal corporation of delhi and another dated 23rd may, 1984 (22) it has been held that the power-tinder section 283 was statutory and was analogous to section 49(1) and (2) of the supply act of 1948. it was contended .....Tag this Judgment!