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Judgment Search Results Home > Cases Phrase: patents Year: 1986 Page 10 of about 424 results (0.012 seconds)

Aug 18 1986 (HC)

Swadeshi Fan Industries Pvt. Ltd. Vs. State of West Bengal

Court : Kolkata

Decided on : Aug-18-1986

Reported in : [1987]64STC312(Cal)

..... that it was evident that the petitioner-concern was nothing but a joint -venture of the said orient general industries limited. although m/s. orient general industries ltd. had the patent-right in respect of 'orient' fan, the said fan was sold in huge quantities by the petitioner not only to the said m/s. orient general industries ltd. but also ..... petitioner for manufacturing and selling 'orient' fans to others, if the petitioner was not a branch or extension or ancillary concern to m/s. orient general industries ltd. besides, the patent is a capital asset. if the petitioner is an extension or branch or ancillary concern, using capital asset of m/s. orient general industries limited, the petitioner cannot be said ..... petitioner's unit is nothing but an expansion of the established manufacturing unit of orient industries. it has been contended by the respondents that the petitioner's concern using the patent-right of orient industries is in fact an extension or branch or ancillary concern of orient industries. in the affidavit-in-opposition filed on behalf of the respondents, it has .....

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Aug 26 1986 (HC)

Rev. C.S. Joseph and ors. Vs. T.J. Thomas and ors.

Court : Kerala

Decided on : Aug-26-1986

Reported in : [1987]62CompCas504(Ker)

..... dismissed the appeal as being non-maintainable on the ground that the impugned order of the single judge was not a judgment as contemplated by clause 15 of the letters patent of the high court. the court held that every interlocutory order cannot be regarded as a judgment but only those orders which decide matters of moment or affect vital and ..... order of the trial judge was one refusing appointment of a receiver and grant of an ad interim injunction, it is undoubtedly a judgment within the meaning of the letters patent both because... order 43, rule 1, applies to internal appeals in the high court and apart from it such an order even on merits contains the quality of finality and ..... clause 15 of the letters pa tent... the order passed by the trial judge in the instant case being a judgment within the meaning of clause 15 of the letters patent, the appeal before the division bench was maintainable and the division bench of the high court was in error in dismissing the appeal without deciding it on merits.'11. in .....

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Jun 12 1986 (HC)

Indian Oxygen Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Jun-12-1986

Reported in : (1986)56CTR(Cal)185,[1987]164ITR466(Cal)

..... should also be treated as revenue expenditure. (j) agarwal hardware works (p.) ltd. v. cit : [1980]121itr510(cal) . in this case, the assessee had obtained a licence for use of patents, registered in luxembourg, relating to steel wires and bars used for reinforced concrete construction against payment. it was held that the asses-see had acquired a non-exclusive licence to ..... use the patents which were terminable on a reasonable notice and that the assessee had no right to continue the use of the patents thereafter. it was held on these facts by a division bench of this court that the assessee had not acquired .....

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Jul 10 1986 (HC)

Firm, Ahmad Ali Khatai Vs. Sheikh Gh. Qadir

Court : Jammu and Kashmir

Decided on : Jul-10-1986

Reported in : 1988CriLJ519

..... false representation in order to do an act which the victim would not do otherwise if aware that such representation is not true. the manner of fraud played should be patently narrated in the complaint in order to make it clear that the person represented was not factually true and because of such false pretendence the person (victim) got influenced to ..... do an act what he would not have done in ordinary course. the fraudulent intention of accused must be patent on the face of the complaint. if the case in hand is tested on the above analysis, it is easy to conclude that no deception has been played on the ..... case.15. for the reasons given, i am of the opinion that the court below has erred in issuing process under section 420, r.p.c. against the petitioners which patently appears abuse of process of the court and attracts provisions of section 561-a, cr.p.c. to quash the same.16. the result is that the petition under section .....

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Feb 19 1986 (TRI)

inderjit Singh Bawa and ors. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-19-1986

Reported in : (1986)(7)LC214Tri(Delhi)

..... the pronouncement of judgment which materials could not be placed despite due diligence and having a material effect on the decision. a rectification of error is restricted merely to a patent or apparent mistake on the face of the record. the submissions of the learned counsel on the grounds of discount, freight, and valuation go to the material aspects of the ..... in the case of t.s. balaram v. volkart brothers, bombay (air 1971 sc 2204) it was held that a mistake apparent from the record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may conceivably be two opinions. to the same effect was .....

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Nov 10 1986 (TRI)

Indian Oil Corporation Limited Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Nov-10-1986

Reported in : (1987)(10)LC246Tri(Delhi)

..... or ancillary to the completion of the manufactured product, as well as, packing or re-packing from oulk in the case of some specified products only like manufactured tobacco or patent or proprietory medicines. the goods, in question, are not amongst those specified, (iv) it cannot be held that packing was incidental or ancillary to the completion of the manufactured product ..... provide for the process of filling or packing to be deemed as manufacture. such deeming provisions exist in section 2(f) of the act but they applied to manufactured tobacco, patent or proprietary medicines and cosmetics. they do not apply to mineral turpentine oil.the process of filling or packing of duty paid mineral turpentine oil at paharpur or budge budge .....

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Dec 17 1986 (TRI)

German Remedies Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-17-1986

Reported in : (1987)(11)ECC150

..... , the learned sr. advocate, has appeared on behalf of the appellants, he has reiterated the facts. shri engineer, the learned advocate has pleaded that the appellant is a manufacturer of patent and proprietory medicines and the goods fail under tariff item no. 14e of the central excise tariff. he has referred to the notification no. 117/66 dated 16-7-1966 ..... the sides and have gone through the facts and circumstances of the case. in terms of the notification no. 161/66-ce, dated 8-10-1966 the central government exempts patent or proprietory medicines falling under ti l4e of the first schedule to the central excises and salt act, 1944 from so much of the duty of excise leviable thereon as .....

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Jan 29 1986 (TRI)

Smt. Kanta Kumari Vs. Competent Authority

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Decided on : Jan-29-1986

Reported in : (1986)16ITD397Jab

..... that the property had been sold at some higher amount or that this was done with the objects as aforesaid. so far as the valuation officer is concerned, this is patently not his function and he naturally did not deal with the point. the learned departmental representative could not bring to our notice any material that could provide the learned competent ..... of the property and there was no material before the competent authority to hold otherwise. they contended that it was a large plot of 15,666 sq. yds.and was patently sold for a very high price of rs. 15,03,500 and that purchasers for such big and highly priced properties are rare and that is the reason why the .....

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Apr 10 1986 (TRI)

La-medica Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Decided on : Apr-10-1986

Reported in : (1988)24ITD235Jab

..... ordinance and the assessee having failed to pay the taxes on the disclosed income under the voluntary disclosure scheme, immunity was not available to the assessee. the default being quite patent, penalty was imposed as under : treating the assessee as unregistered firm 7,43,693less : tax paid vide itns 150 3,27,492 --------- penalty was worked out at 50 per cent ..... did not have any explanation to offer, much less, any reasonable cause for the default of failure to file the return. the default of the assessee was held to be patent one and levy of penalty justified, but here we like to clarify that the learned commissioner of income-tax (appeals) heard the appeal ex parte, of course, on merits. the .....

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Dec 05 1986 (TRI)

Turner Morrison and Co. Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Dec-05-1986

Reported in : (1987)20ITD1(Kol.)

..... r ground was assigned by the ito for rejecting the claim. the commissioner (appeals) endorsed the finding of the ito without adding any other reason thereto. the tax authorities below patently looked at the claim of the assessee from wrong prospective. it is settled law that a debt is said to become bad in the year in which the creditor loses ..... ,000 was paid as salary to the employee which was in excess of rs. 60,000. the ito disallowed rs. 5,180. the commissioner (appeals) found that the ito was patently wrong as the disallowance should be made only under section 40a(5), if the perquisite exceeded one-fifth of the salary or more than rs. 1,000 per month, the .....

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