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Judgment Search Results Home > Cases Phrase: rationale Sorted by: recent Year: 1995 Page 1 of about 431 results (0.011 seconds)

Dec 28 1995 (TRI)

D.E.i. Ltd. Vs. Collector of Customs

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

Decided on : Dec-28-1995

Reported in : (1996)(85)ELT40Tri(Chennai)

..... effect on the appellants and the appellants who were successors to the transactions with combi, singapore could not be taken to be vouched by the earlier contract going by the rationale of our decision above, we hold that the situation in the present case is not in any way different from that in the case above. i, therefore, hold that ratio .....

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Dec 21 1995 (HC)

Banyan and Berry Vs. Commissioner of Income Tax

Court : Gujarat

Decided on : Dec-21-1995

Reported in : (1996)131CTR(Guj)127; [1996]222ITR831(Guj)

..... else it shall be deemed to be a mere device to avoid tax, as if person has no freedom to carry or not to carry on trade. we see no rationale to support this. 36. taking any other view would mean that a firm can never cease to exist unless it is fully wound up and last penny of assets or .....

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Dec 14 1995 (TRI)

Collr. of Central Excise Vs. Assam Timber Treating Works

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-14-1995

Reported in : (1996)(83)ELT443TriDel

..... margin that should be applicable. we however do not find anything particularly sacred about this 10%. it appears to have been adopted as a working rule, and not on any rationale commercial considerations. the judgment of the punjab & haryana high court relied upon by shri jain in food specialities ltd. v. appellate collector of central excise & customs -1988 (33) e.l ..... this tribunal has in appollo zipper company private limited v. cce - 1987 (29) e.l.t. 126 approved a figure of 7% as margin of profit.3. there is no rationale given, either in the order of the assistant collector, or that of the collector (appeals) to justify the percentage determined by each of them. the assistant collector's statement that .....

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Dec 11 1995 (HC)

Krishnamurthy Vs. Bangalore Development Authority

Court : Karnataka

Decided on : Dec-11-1995

Reported in : ILR1996KAR1258

..... , the notification published under section 125 of the act shall be deemed to have been lapsed and the authorities are devoid of jurisdiction to proceed further is not tenable. the rationale adopted by their lordships is that wherever the legislature intended to apply specific procedure or the fetters in exercising the power under the central act, it did no specifically. after .....

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Dec 11 1995 (HC)

Ganpati Udyog and anr. Vs. Punjab National Bank and ors.

Court : Punjab and Haryana

Decided on : Dec-11-1995

Reported in : (1996)113PLR437

..... case where the lower court has refused to admit evidence which ought to have been admitted or the evidence which could not be produced by a party after due diligence. rationale of the order passed by the additional district judge can be discovered from the following observations made by him :-'there is no dispute about the fact that the statement of .....

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Dec 11 1995 (SC)

Manohar Joshi Vs. NitIn Bhaurao Patil and Another

Court : Supreme Court of India

Decided on : Dec-11-1995

Reported in : 1996IAD(SC)93; AIR1996SC796; JT1995(8)SC646; 1995(7)SCALE30; (1996)1SCC169; [1995]Supp6SCR421

..... also to be named as being guilty of the corrupt practice of which the returned candidate has earlier been held guilty leading to his election being declared void.56. the rationale is obvious. where the returned candidate is alleged to be guilty of a corrupt practice in the commission of which any other person has participated with him or the candidate .....

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Dec 11 1995 (SC)

Dr Ramesh Yeshwant Prabhoo Vs. Prabhakar Kashinath Kunte and ors.

Court : Supreme Court of India

Decided on : Dec-11-1995

Reported in : AIR1996SC1113; JT1995(8)SC609; 1995(7)SCALE1; (1996)1SCC130; [1995]Supp6SCR371

..... last say in these matters. xxx xxx xxxshri a. k. sen : that is a different matter. with due respect to the hon'ble member, he has not really appreciated the rationale of the supreme court's decision. with regard to election matters, parliament is free to enact such legislation as it thinks best and chapter iii does not come in. that .....

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Dec 06 1995 (HC)

Sapathagiri Enterprises and ors. Vs. State of Karnataka and ors.

Court : Karnataka

Decided on : Dec-06-1995

Reported in : ILR1996KAR2991

..... 1991-92, which almost double the rate adopted in the years 1992-93 to 1994-95. some good reasons must have been set forth by the state government supporting the rationale adopted in fixing such fee. unless good reasons are forthcoming, the action of the state cannot be stated to be supported by reason or informed by reason. therefore, we find ..... -92 the same was reduced with effect from 1.7.1992 to rs. 2,50,000/- in respect of distilleries which manufacture any spirit out of molasses. there was no rationale in fixing of this fee for in the previous year it was only rs. 2 lakhs and in the subsequent years it was only rs. 2.5 lakhs while only .....

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Dec 06 1995 (HC)

Shakuntala Devi Vs. State

Court : Delhi

Decided on : Dec-06-1995

Reported in : 1995IVAD(Delhi)1049; 1996(36)DRJ545

..... ; kishore singh vs . state of rajasthan : 1981crilj17 ; rakesh kaushik vs . state : 1981crilj1438 ; charles sobraj vs . supdt. jail, tihar : 1978crilj1534 ; t.v. vathees-wardn v. state of tamil nadu. since the rationale of court sentence is social in defense coupled with personal correction, it is the continuing responsibility of the court to ensure that the penological purpose of sentence is not defeated .....

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Nov 30 1995 (HC)

Ravinder Sharma Vs. State of Jammu and Kashmir

Court : Jammu and Kashmir

Decided on : Nov-30-1995

Reported in : 1996CriLJ2233

..... deals with a very peculiar situation to permit re-hearing where a trial court's order which is found to be a nullity, is confirmed by the high court. the rationale and the reason is that a trial court judgment which is a nullity, can render the confirmation of judgment by the high court also a nullity and that's why .....

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