Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-23-1991
Reported in : (1991)(37)LC542Tri(Delhi)
..... cases. the learned advocate took us through the introduction to the 198s central excise tariff notes 3 and 4 and the comparative chart annexed thereto wherein the erstwhile tariff item 18 corresponds to the new chapter 54 and 55. he took us through section 11 relating to textiles and textile articles. he also drew our attention to notification 47/85-ce dated 17.3 ..... he relied upon the order of the tribunal in the case of kiran spinning mills versus collector of central excise, bombay , international conveyors ltd. versus collector of central excise, bombay 1983 elt 1216 and cougar international pvt ltd., new delhi versus collector of customs, cochin 1984 elt 310 : 1984 ecr 670 (cegat). he pointed out the explanatory notes to hsn dealing ..... 's law dictionary defining the term "obiter dicta".regarding the citations relied upon by shri parasurampuria he submitted that those decisions which have been rendered in the context of customs act cannot be used to decide classification under the central excise tariff. finally he submits that the approach of raw material nexus is not warranted unless the tariff itself stipulates a ..... ) and specified in column (2) of the table hereto annexed, from so much of the duty of excise leviable thereon under the said acts, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said table: provided that the amount of duty so levied shall be apportioned in the ratio of .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jan-09-1991
Reported in : AIR1991SC1173; [1991(62)FLR337]; JT1991(1)SC60; (1991)ILLJ349SC; 1991(1)SCALE1; (1991)1SCC619; 1SCR15; 1991(1)LC468(SC)
..... kendra are being discriminated as they are paid lower amount of salary although they perform the same duties and functions as performed by corresponding employees holding corresponding posts under the ndmc and delhi administration. the chart as set out in the petition is as under:___________________________________________________________ s. no.designation gkk salaries per month ndmc dda/c. govt. ..... requested the former chief justice to make recommendations taking into account the following matters:1. whether other similarly situated employees (engaged in similar comparable work, putting in comparable hours of work, in a comparable employment) are paid higher pay and if so what should be the entitlement of the complaining employees in order not to violate the ..... first consideration which i am required by the supreme court to take into account is 'whether other similarly situated employees (engaged in similar comparable work, putting in comparable hours of work, in a comparable employment) are paid a higher pay and as to what should be the entitlement of the complaining employees in order not to violate ..... under the union of india like new delhi municipal committee and other departments of delhi administration.2. grih kalyan kendra is a society registered under the societies registration act 1860. its objectives as set out in the memorandum of association are as follows:(a) to promote social, economic, cultural and educational activities for the betterment .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-25-1991
Reported in : 210ITR981(Cal)
..... the shares were purchased in the managed company for the purposes of carrying on its managing agency business should be allowed under section 10(2)(iii) of the indian income-tax act, 1922 (corresponding to section 36(1)(iii) of the income-tax act, 1961), and no portion of the said interest can be deducted in the computation of dividend income.12. the said judgment ..... business and that the interest paid was in respect of such borrowal.16. the tribunal also relied, in coming to its conclusion, on the comparative statement of dividends and also commission received for several years. the said chart is as follows :'assessment yearyear ending on 31st marchdividendscommission rs.rs.1960-61196012,30,03547,64,7871961-62196113,80,77143,90,3321962-63196216,29 ..... shares was principally and primarily with a view to obtain the managing agency commission rather than the dividend income. the said fact is evident from the comparatively small amount of dividend which the assessee received compared to the large amount of managing agency commission which the assessee received during the various previous years. the bulk of the shares was held by the ..... ,09252,59,4511967-68196721,35,65650,88,3811968-69196820,02,12653,28,8131969-70196912,02,45957,10,2751970-71197012,79,03359,18,1161971-72197212,23,64864,06,982.'17. this chart is indicative of the fact that the investment in shares was principally and primarily with a view to obtain the managing agency commission rather than the dividend income. the dividend .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-06-1991
Reported in : JT1991(5)SC440; 1991(1)SCALE377; (1991)2SCC359; 1991(1)LC404(SC)
..... the high court was justified in setting aside the finding of the court of the small causes on bona fide need and comparative hardship of the appellant and dismissing the application under section 21(1)(h) of the karnataka rent control act, 1961, for eviction of the respondents. 3. eviction of the respondents, the two brothers, lessees, of plot numbers 71 and 72 ..... the property there was a vacant site of 100 yards. the other tenant is manufacturing furniture, mostly, for the state govt. but the address of the industry from where the correspondence was carried on was different from the scheduled premises. 6. none of these circumstances were adverted to by the high court. but what is beyond doubt is that the appellant ..... house on plot no. 67, and 71 and 72 being in possession of tenants, he could not shift or set up any independent business. therefore, his need was bonafide. on comparative hardship, it was held that since the tenants had suitable alternative accommodations they would not be put to any difficulty. in revision, the order was set aside by the high ..... high court, therefore, in recording the finding that business could be established on plot no. 70 and 73 and setting aside the finding of the trial court on this aspect, acted against the record. for the same reason sale of plot no. 70 was immaterial. it could not be regarded in isolation. the explanation of appellant that he needed money to .....Tag this Judgment!
Court : Karnataka
Decided on : Aug-22-1991
Reported in : ILR1991KAR4307; 1991(4)KarLJ51
..... of the court of appeal in 1989 vol.ii chancery division at page 261. that was a case in which the court held thus: 'upon that correspondence the court was now satisfied that the contracting parties had been negotiating on the assumption, which was in substance true, that the new company, the plaintiffs, ..... therefore, in such a case, merely because the premises is an open site, he is not required to satisfy clause (i) of sub-section (1) of section 21 of the act. it is only when the landlord requires possession of the premises which is an open site for the purpose of erecting a new building whether ..... held to be unlawful and they were directed to be evicted.in the revision petitions, the learned district judge called for a finding on the question of comparative hardship. pursuant to that order, the trial court submitted its finding on 10-11 -1986 holding that the tenant would be put to greater hardship ..... said decision to the facts of the case on hand. 26. i may also refer to the relevant provisions of the karnataka rent control act, 1961. section 21(f) of the act, provides that the court may on an application made to it, make an order for the recovery of possession of a premises if ..... judge such amount as the telegraph authority deems sufficient if any dispute arises as to the persons entitled to receive compensation. again, in section 34 of the telegraphs act reference is made to payment of court-fees and issue of processes both of which suggest that the ordinary machinery of a court of .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-08-1991
Reported in : JT1992(6)SC273; 1993LabIC129; 1992Supp(3)SCC212; 6SCR321
..... amongst the aforementioned backward classes of citizens correctly identified to be qualified for reservation, preference may be legitimately extended to the comparatively poorer or more disadvantaged sections.b. reservation of seats or posts solely on the basis of economic backwardness, i.e., without regard to evidence of historical ..... either to islam or christianity have become successful in having them included in the list of 'backward classes' on par with their corresponding hindu caste people.91. the government of tamil nadu on the basis of the report of the second backward classes commission issued a ..... . venugopal pointed out that out of 3743 castes only 406 were subjected to the socio-educational field survey. to be precise the chart shows that only 10,85% castes were subjected to survey and the remaining castes were picked up from other sources. the commission ..... karnataka justice l.c. miller committee (1918-1920; mysore) naganna gowda commission (1960-61) l.g. havnur commission (1972-75) t. venkataswamy commission (1983-86) justice chinnappa reddy commission (1989-90) kerala justice c.d. nokes committee (1935; travancore-cochin) v.k. vishvanathan commission (1961-63) g. kumar ..... compensate the victims of prior injustice. it is not merely focussed on reparation for past inequities. it is a forward looking balancing act of reformative social engineering; an architecture of a better future of harmonious relationship amongst all classes of citizens; an equitable redistribution of .....Tag this Judgment!
Court : US Supreme Court
Decided on : Nov-04-1991
..... purport to be applying that test. the dicta in hunt, moreover, were applying a since-repudiated understanding of the purpose of the standing requirement. compare the last sentence of the passage quoted by the court (taking the purpose to be "to 'assure that concrete adverseness which sharpens the presentation of ..... mixture of coal that contains a minimum of ten percent (10%) oklahoma mined coal, as calculated on a btu (british thermal unit) basis." section 939.1 further provides: "cost increases to consumers and impairment of certain contracts prohibited "the cost to the entity shall not increase cost to ..... by oklahoma utilities. in 1987 and 1988, following the effective date of the act, the utilities purchased oklahoma coal in amounts ranging from 3.4% to 7.4% of their annual needs, with a necessarily corresponding reduction in purchases of wyoming coal. as in its jurisdictional arguments, oklahoma attempts ..... conceivable harm that can be traced to alleged wrongdoing." associated general contractors of cal., inc. v. carpenters, 459 u. s. 519 , 536 (1983). the "zone-of-interests" test performs the same role as many other judge-made rules circumscribing the availability of damages in tort and contract litigation- ..... adopted a concurrent resolution directing the grda, oklahoma's state-owned public utility, to comply with the act. okla. s. res. 82, 41st leg., 1988 okla. sess. laws 1915.5 charts set out in the special master's report show the percentages of each utility's purchases of oklahoma .....Tag this Judgment!
Court : Karnataka
Decided on : Aug-06-1991
Reported in : ILR1991KAR2939; 1991(2)KarLJ524
..... aspects of environmental safety and protection, leading to the spread of avoidable air, water and soil pollution. (3) economic growth has necessitated a corresponding expansion in energy availability for industrial, agricultural and domestic purposes. the energy mix in the country is such' that india has been listed ..... the sites proposed by sh. shetty are not only unsuitable from techno-economic consideration but also environmentally inferior to existing area at yellur. a comparative statement of the features of three sites along with the location map and photograph is enclosed for your kind perusal. further in this regard, ..... and others disposed of today separately, the reason for acquiring lands by invocation of urgency clause viz. section 17(4) of the act dispensing with statutory enquiry under section 5a of the act. therefore, we do not propose to deal with it again here.annexure-xiii to the statement of ..... construction of the factory and erection of machineries.3) the industry shall furnish the detailed programme of work in the form of part chart for implementation of water and air pollution control works. physical progress on the works shall be informed to the board every month in ..... plant. emission of particulate matter from the stack will comply with the standards stipulated by cpcb in 'emission regulations' part-1 (coinds/17/1983-84). regular monitoring of stack emissions and ambient air quality will be done. fugitive dust from coal stacking/handling area will be controlled by .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Oct-03-1991
Reported in : I(1992)ACC332; AIR1992SC248; (1991)3CompLJ213(SC); JT1991(6)SC8; 1991(2)SCALE675; (1991)4SCC584; Supp1SCR251; 1992(1)LC505(SC)
..... of the exposure being carcinogenic, the icmr studies show that as of now the annual incidence of cancer registration is more among the unexposed population as compared to the exposed population.' (see sri ramesh yeshwant durve's affidavit dated 5th december, 1989, para 9). similarly, 'there is no definite evidence ..... was not before the court in sahu case shri shanti bhushan relied upon several pronouncements of this court: viz. national textile workers union v. p.r. ramakrishnan : (1983)illj45sc institute of chartered accountants v. l.k. ratna : 164itr1(sc) , k.i. shephard v. union of india : (1988)illj162sc , r.b. ..... america v. beame, 67 f.r.d. 30(s.d.n.y.1975). see also malchman v. davis, 706 f.2d 426 2d cir. 1983.a democratic vote by informed members of the class would be virtually impossible in any large class suit. the costs of ensuring that each member of ..... the case in order to make a sensible evaluation of the ligation's prospects. (see malchman v. davis, 706 f.2d, 426 2d cir.1983. an appreciation of the probabilities of plaintiffs' recovery after a trial and the possible range of damages is essential. the cases caution, however, that ..... section answerable to the child in respect of the occurrence, the child's disabilities are to be regarded as damage resulting from the wrongful act of that person and actionable accordingly at the suit of the child.it is not necessary for the present purpose to go into other features of that legislation and the state of corresponding .....Tag this Judgment!
Court : Karnataka
Decided on : Aug-01-1991
Reported in : ILR1993KAR880
..... out the various data as that of, m/s. brahmayya & co., however, has compared the trend in performance during first six months of the financial year ending 31.3.1989 with the performance during the corresponding period preceeding financial year viz., 1987-88 and has come to the conclusion that the profitability ..... trend during the first six months of the current financial year is the same as that prevailing during the corresponding period in the financial year. that being so, m/s. ramadhyani & co., has found no evidence to substantiate the claims of respondents 2 and ..... in the present case, where no statute or rules governing the question of valuation of shares of a company, exercising jurisdiction under sections 397 and 398 read with section 402 of the act. in other words he submitted that this court without going into the question who is among the petitioners respondents (they are identified ..... of m/s. rakhra sports ltd.,) capitalising it at 11% the value of the shares will be rs. 832-50 ps. as shown in the chart referred to above. in these two methods factors as to the purchaser of share getting cent per cent control of the company has not been taken into ..... of the engineer without making the same available to the parties. without going into the question whether under the order dated february 1, 1983, the valuer was justified in engaging another expert without the permission of the court or without the consent of the parties, it appears .....Tag this Judgment!