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Judgment Search Results Home > Cases Phrase: comparative chart of corresponding sections of 1983 act Year: 1998 Page 1 of about 20 results (0.071 seconds)

Sep 04 1998 (TRI)

i.T.C. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-04-1998

Reported in : (1998)(62)ECC591

..... prices were implemented after discussion with s.k. mehta on 1-11-1983. according to learned counsel for ftc, imrb prices for one or two cities for the relevant period are available and the comparative chart is seen in page 1623 onwards of paper book no. 31. both sides have provided comparative charts. the adjudicating authority has adopted the lowest goa price seen in a6 ..... 4a) seized from itc wd at bombay referred to ho price to sw, retailers' realisation and retailers' margin based on ep. a84 refers to "proposed price" effective from 29-10-1983. price shown for 25-8-1983 corresponds to "existing price" in a6 (a33).'proposed price' of a84 and a6 are the same. the revised price list w.e.f. 29-10 ..... to formalise the pricing categories as indicated in the letter effective from sales analysis outputs pertaining to july, 1984 onwards. the letter indicated four classes premium, high, medium and low corresponding to six specific price categories, namely, premium, high, medium upper and lower and low upper and low. the letter indicated categorisation based on "effective price to consumer" for package of ..... retail prices on the retail trade effectively prevented the department from coming to know the true state of affairs and initiating action within the shorter period of limitation under section 11a of the act. in these circumstances, the proviso and the larger period of limitation contemplated thereunder would be clearly attracted to the facts of the cases. mere knowledge of the department .....

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Jun 30 1998 (TRI)

Lakshmi Dhatu Udyog (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Decided on : Jun-30-1998

Reported in : (1998)67ITD61(Chd.)

..... and consequential fall in gp. 5. the price of brass scrap varied in the international market whereas the price of finished goods did not increase correspondingly. 6. the method of accounting followed was the same as in the earlier years and the ao had not noted any specific defects in the ..... assessee either with regard to shortage as claimed or stock lying with outside party. neither any material nor any evidence in the shape of any comparable case or expert's opinion has been brought on record to refute the charge of the assessing officer. thus the shortage as claimed is not ..... by the assessee should be adopted.15. ground no. 7 in assessee's appeal is with regard to charging/sustaining the interest under sections 234a and 234b of the act. shri jain, the ld. representative of the assessee, has disputed the very levy of the interest and submitted that the department should ..... singh of jagadhri and the balance 5303 kgs. represented shortage in the manufacturing process. in support of the aforesaid submissions the assessee's counsel filed a chart indicating the shortage declared in the various assessment years stressing that the same was 6.4% in asstt. year 1989-90 5% in asstt. ..... manufacturing process.accordingly, it was submitted that the rejection of accounts on this basis alone was not justified. shri p. c. jain has submitted a chart at page 2 of the paper-book giving the shortage declared in the various assessment years indicating that the shortage in the manufacturing process was 6. .....

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Dec 22 1998 (TRI)

Commissioner of Customs Vs. Adhani Exports

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on : Dec-22-1998

Reported in : (1999)(111)ELT143Tri(Chennai)

..... been accepted by the commissioner (appeals) also. as against this, the concentration of vitamin mixes imported by them are many times higher and also correspond to the composition of goods imported by victoria marine at the same price at which they have also imported at a later date. he relies ..... allegations in this regard. therefore, we cannot but conclude that the said contemporaneous imports relied upon by the appellants are good evidence under section 14 of the customs act.14. the department also bases its findings and conclusions on certain letters particularly letter dated 4-7-1996 of mpeda. the said ..... of vitamins, particularly those of vitamin-a, vitamin-d and vitamin-e are too high in the case of imports by the appellants as compared with the concentrations recommended by mpeda. he further submitted that there are two types of shrimps farming namely semi-intensive and intensive and the concentration ..... required for these two are also different as can be seen from the chart. he further submitted that the findings in the impugned order-in-appeal that in the vitamin mixes imported from m/s. pingtai and zuelling ..... and the vitamin mix concentration is different for these two types. the order impugned does not consider this at all. ld. sdr submitted a chart showing the composition of the various vitamin mixes as recommended by mpeda, as concerning imports vide the water base ltd. from m/s. pingtai and .....

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Sep 02 1998 (HC)

Multichannel (India) Limited, Rep. by Its Director, 301, Sheetal Lehre ...

Court : Chennai

Decided on : Sep-02-1998

Reported in : 1998(2)CTC689; (1998)IIIMLJ708

..... of agreement comprising several terms not expressed in the two letters. the company's solicitors added a clause restricting m from carrying on a similar business within certain limits. a correspondence then followed between the solicitors for the company and for m respecting the terms of the memorandum, and on the 7th june, 1889, m's solicitor wrote withdrawing the offer ..... is without reference to the abovesaid document'. after forming an opinion that the case on hand involves a disputed question of fact to be tried, and on satisfying that the comparative mischief will be greater in granting than in withholding, declined to grant the injunction.24. the apex court in uttar pradesh co-operative federation limited v. sunder brothers, delhi, : air1967sc249 ..... would be evident from para 45 that in the case of enforcement of negative covenants, it would still be guided by the provisions of section 42 of the specific relief act and section 41(e) of the specific relief act apart from construing the usual test governing the grant of injunction. the court is, however, not bound to grant an injunction in every case ..... can be enforced by way of injunction and not otherwise. to sustain his view, he relied on a decision in manager hardware & tools limited v. sara smelting pvt., ltd.,, air 1983 all. 329; 21. the learned counsel mr. mohan parasaran also relied on a decision of this court in h.g. krishna reddy & co., v. mm. thimmaiah, : air1983mad169 to show that .....

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Jan 21 1998 (FN)

Lunding Vs. New York Tax Appeals Tribunal

Court : US Supreme Court

Decided on : Jan-21-1998

..... the tax treatment of the spouses in a dissolved marital relationship by allowing the alimony payer to exclude the payment from income and requiring the recipient to report a corresponding increase in income. section 631(b)(6) disallows nonresidents' entire alimony expenses without consideration as to whether new york income tax will be paid by the alimony recipients. respondents' analysis begs the ..... , and one may question his standing to demand that new york take nothing from him in order to offset the state's arguably excessive taxation of others. more engagingly, lunding compares his situation to that of a new york resident who pays alimony to a former spouse living in another state. in such a case, new york would permit the new ..... encouragement to the residents of other states." ibid. a state need not, in short, underwrite the social policy of the nation. cf. martinez v. bynum, 461 u. s. 321 , 328 (1983) (state may provide free primary and secondary education to residents without extending the same benefit to nonresidents). other lower courts, upholding a variety of personal expense deductions for residents only ..... tax burdens on alimony payers who, without a deduction for alimony paid, could face a tax liability greater than their remaining income after payment of alimony. see committee report, revenue act of 1942, 1942-2 in the federal system, when one resident taxpayer pays alimony to another, the payer's alimony deduction is offset by the alimony income reported by the .....

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Mar 18 1998 (HC)

J.K. Industries and anr. Vs. Patroit Link Workers Union (Regd.) and or ...

Court : Delhi

Decided on : Mar-18-1998

Reported in : 1998IIIAD(Delhi)565; 72(1998)DLT454; 1998(45)DRJ334

..... action if the uncertainty were resolved in his favor at the trial. the need for such protection has, however, to be weighed against the corresponding need to the defendant to be protected against injury resulting from his having been prevented from exercising his own legal rights for which he could not ..... may otherwise ensue before the legal right would be established at trial, and keeping in view the comparative hardship or mischief or inconvenience which is likely to occur from withholding the injunction as compared to the harm that is likely to arise from granting it. in other words, the object of ..... , nor apparently has any axe to grind in the situation. there is no apparent reason for the plaintiff making such serious allegations about the acts of omission and commission against the defendants.10. plaintiff is entitled as a matter of right to the use and enjoyment of their tenancy premises ..... of interim injunctions are well established. injunction is judicial process by which a party is required to do or to refrain from doing any particular act. it is in the nature of preventive relief to a litigant to prevent possible injury. though the grant of injunction is a discretionary relief, ..... methods to cause harassment and inconvenience as a tactic to pressurise defendant no. 5 by cutting off these amenities to them which is illegal and acts of high handedness, complaints made to the police proved of no help and in these circumstances this court should protect them. where as learned .....

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Sep 14 1998 (HC)

Vandana Karki and ors. Vs. L. Chandrakishore Singh and ors.

Court : Guwahati

Decided on : Sep-14-1998

..... questions, it is necessary to examine the provisions of rules 4, 5, 14, 15, 16, 24, 25 and 28 and dani rules and the corresponding promotions in the mps rules, 1965. the comparative statement of rules 4, 5, 14, 15. 16, 24, 25 and 29 of the dani rules and provisions of rules 4, 5, 14 ..... whether in view of the decision of the hon'ble supreme court of india in union of india v. harish chandra bhatia reported in (1995) 2 sec 48, the law laid down by the learned single judge which was subsequently confirmed by a division bench of this court in writ appeal no. 55/95 ..... 3) of the writ petition. the grievance of the petitioner is that the petitioner was initially appointed in mps grade-ii on officiating basis on 12.10.1983 and his officiating appointment has been followed by substantive appointment on 16.8.1989. therefore, m. nilamani singh, learned counsel for the petitioner-respondent no. 1 ..... belated stage will upset the settled seniority position and further we do not like to interfere with the final seniority list as the same is being acted upon for more than eight years and during this long period most of the direct recruits and promotees have been promoted to the next higher grade ..... along with others were appointed to the manipur police service (m.p.s.) grade-ii of officiating basis by an order of the government dated 12-10-1983. from the aforesaid order it appears that the respondent no. 1, petitioner, was appointed fromthe select list prepared under rule 24 of the manipur police service .....

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Jul 01 1998 (HC)

Government of Andhra Pradesh Vs. D. Siva Pradesh and Others

Court : Andhra Pradesh

Decided on : Jul-01-1998

Reported in : 1998(4)ALD336; 1998(4)ALT330

..... and to reach a correct conclusion,it is proper to understand the effect of sections 6 and 8 of the administrative tribunals act, 1985, the object behind in issuing the letter dated 26-12-1994 and the comparative qualifications of the three respondents namely respondents 3 to 5 and the petitioner and ..... the department requested the chief justice of india to approve the list recommended by the selection committee which received green signal.22. during the period of correspondence, there was interim stay in w.p.no.9894 of 1996 granted on 26-4-1996. by the time, the interim stay order was received ..... order of stay granted in the writ petition was stayed in writ appeal on 10-6-1996.23. before the amendment of theadministrative tribunals act, section 8 of the act dealing with the term of office was as follows:'8. term of office: the chairman, vice-chairman or other member shall hold office ..... is earlier. the retiring age of 62 or 65 for the different categories is in accordance with the pattern and fits into the scheme in comparable situations. however, appointment for a term of five years may occasionally operate as a disincentive for well-qualified people to accept the offer to join ..... as member of the apat and received his willingness along with others andwhen he was no where disqualified, on the other hand well qualified when compared to others, he was right in expecting 2nd respondent to consider and select him for appointment to the said post. non-consideration of his candidature .....

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Mar 10 1998 (HC)

P.M. Diesels Ltd. Vs. M/S. Patel Field Marshal

Court : Delhi

Decided on : Mar-10-1998

Reported in : AIR1998Delhi225; 1998(45)DRJ255

..... jurisdiction, it may be noticed that the plaintiff has claimed that delhi high court has jurisdiction on three counts. firstly, in view of section 62 of the copyright act, 1957. secondly, in view of the fact that the defendants had sought registration of trade mark for sale at delhi as well and ..... nagpur and it neither manufactured nor marked the goods within the territorial jurisdiction of this court. the defendant had also pleaded that section 62(2) of the copyright act, 1957 would not give jurisdiction to delhi courts to deal with the claim of infringement of trade mark either in relation ..... and patel field marshal industries. the defendants have also violated the statutory right of plaintiff by imitating the label registered under copyright no.a-42691/1983. 30. that the goods of the parties bearing the impugned trade marks are also sold in the union territory of delhi. the trade marks ..... s case which is relevant on the issue in hand reads as under:-'the comparative scopes of a copyright and trade mark registration are different, even though where a design on a wrapper is registered under the copyright act, there is, to an extent, an overlapping between the two remedies. some ..... controversy is no doubt possible if the mere jurisdiction of the court to entertain an action for infringement of copyright would also give the court the necessary jurisdiction to deal with the corresponding infringement of .....

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Sep 14 1998 (HC)

Vandana Karki and ors. Vs. L. Chandrakishore Singh and ors.

Court : Guwahati

Decided on : Sep-14-1998

..... questions, it is necessary to examine the provisions of rules 4, 5, 14, 15, 16, 24, 25 and 28 and dani rules and the corresponding promotions in the mps rules, 1965. the comparative statement of rules 4, 5, 14, 15. 16, 24, 25 and 29 of the dani rules and provisions of rules 4, 5, 14 ..... whether in view of the decision of the hon'ble supreme court of india in union of india v. harish chandra bhatia reported in (1995) 2 sec 48, the law laid down by the learned single judge which was subsequently confirmed by a division bench of this court in writ appeal no. 55/95 ..... 3) of the writ petition. the grievance of the petitioner is that the petitioner was initially appointed in mps grade-ii on officiating basis on 12.10.1983 and his officiating appointment has been followed by substantive appointment on 16.8.1989. therefore, m. nilamani singh, learned counsel for the petitioner-respondent no. 1 ..... belated stage will upset the settled seniority position and further we do not like to interfere with the final seniority list as the same is being acted upon for more than eight years and during this long period most of the direct recruits and promotees have been promoted to the next higher grade ..... along with others were appointed to the manipur police service (m.p.s.) grade-ii of officiating basis by an order of the government dated 12-10-1983. from the aforesaid order it appears that the respondent no. 1, petitioner, was appointed fromthe select list prepared under rule 24 of the manipur police service .....

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