Court : US Supreme Court
Decided on : Mar-02-1999
..... attention of congress either, congress probably would never have expected an occasion for asserting tribal jurisdiction over claims like these. now and then silence is not pregnant. because the comity rationale for tribal exhaustion normally appropriate to a tribal court's determination of its jurisdiction stops short of the price-anderson act, the district 488 court should have decided whether respondents ..... , and administrative or judicial decisions," id., at 855-856 (footnote omitted). the same "considerations of comity," iowa mut. ins. co. v. laplante, 480 u. s. 9 , 15 (1987), provided the rationale for extending the doctrine to cases where a defendant in tribal court asserts federal-diversity jurisdiction in a related action in district court. id., at 16. exhaustion was appropriate in ..... from deciding a question of tribal-court jurisdiction until the tribal courts themselves had addressed the matter. the court of appeals approved the abstention on the theory that the comity rationale underlying the tribal exhaustion doctrine applied. see 136 f. 3d, at 613-615, 620. we think, however, that it does not. national farmers union ins. coso v. crow tribe, 471 .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Aug-06-1999
Reported in : 1999(6)ALD30
..... ground that the cost of groundnut oil which is extracted from the groundnut cake is more than the groundnut oil extracted from the groundnut has no merit. there is no rationale behind such levy, as such the entry 24(a) suffers from discrimination. the full bench also observed that merely because an intermediary product comes into existence before the end-product ..... be the same. to hold that the end-product, manufactured from differentsources, to suffer different rates of tax is incorrect. in other words, this court observed that there is no rationale behind levying different rates of tax - one lower and the other higher - on the same end-product and, therefore, it is arbitrary. the reason for imposing different rates of tax ..... nut powder manufactured out ofarecanuts which have suffered tax under apgst act. levying of two different rates of tax on the same product is impermissible in law. there is no rationale behind in levying higher rate of tax in respect of imported betel nut powder or the betel nut powder manufactured from the non-taxed arecanuts and levying lower rate of .....Tag this Judgment!
Court : Delhi
Decided on : Jul-06-1999
Reported in : 1999VAD(Delhi)325; 80(1999)DLT748; 1999(51)DRJ385
..... posts. such pre-conditions include, inter alia, cadre restructuring, redistribution of posts, etc.54. it will be seen from this that 'restructuring cadre' or 'cadre restructuring' may amount to a 'rationale' in one case and may amount to a 'precondition' in another.55. it is sought to be contended by the respondents that in the present case, the creation of a ..... are subject to the fulfillment of specific conditions. these specific conditions are, inter alia, changes in recruitment rules, restructuring of cadres etc. these specific conditions are said to provide the rationale for the recommendations.53. there are other categories of posts in respect of which cretin preconditions have been laid down by the central pay commission. these preconditions have to be ..... -distribution of posts into higher grades etc. thereforee, in those cases where conditions such as changes in recruitment rules etc. which are brought out by the pay commission as the rationale for the grant of these upgraded scales, it will be necessary for the ministries to decide upon such issues and agree to the changes suggested by the pay commission before .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Amritsar
Decided on : Jun-28-1999
Reported in : (2002)73TTJ(Asr.)878
..... tamper with the yield from raw-material used in the manufacturing process. of course, there has to be a scientific base for arriving at more rationale and scientific yield. often, it has been observed that this rationale is not being followed by the authorities below. we are of the opinion that it is the duty of the department to be equipped with .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT West Bengal
Decided on : Jul-14-1999
..... , complications, litigations, etc., provisions of s. 80vva and s. 115j were given go-by but again the need was felt and the present s. 115ja was introduced with the same rationale. the present scheme is more or less a replica of the provisions of s. 115j with certain important changes such as losses shall not include depreciation and book profit shall ..... rendered inoperative with effect from the asst. yr.1991-92 by an amendment made to sub-s. (1) by the finance act, 1990 w.e.f. 1st april, 1990. the rationale offered by the government for the introduction of s. 115ja remains the same as was given when somewhat similar provisions were introduced for the first time by the finance act .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jul-14-1999
Reported in : (2000)74ITD161(Kol.)
..... rendered inoperative with effect from the assessment year 1991-92 by an amendment made to sub-section (1) by the finance act, 1990 with effect from 1-4-1990. the rationale offered by the government for the introduction of section 115ja remains the same as was given when somewhat similar provisions were introduced for the first time by the finance act ..... , litigations etc., provisions of section 80vva and section 115 j were given go-by but again the need was felt and the present section 115ja was introduced with the same rationale. the present scheme is more or less a replica of the provisions of section 115 j with certain important changes such as losses shall not include depreciation and book profit .....Tag this Judgment!
Court : US Supreme Court
Decided on : May-17-1999
..... their original domicile. ibid. but this "you can't take it with you" distinction is more apparent than real, and offers little guidance to lower courts who must apply this rationale in the future. welfare payments are a form of insurance, giving impoverished individuals and their families the means to meet the demands of daily life while they receive the necessary ..... bear any relationship to the state's interest in making an equitable allocation of the funds to be distributed among its needy citizens. as in shapiro, we reject any contributory rationale for the denial of benefits to new residents: "but we need not rest on the particular facts of these cases. appellants' reasoning would logically permit the state to bar new .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jan-13-1999
..... necessary in a case such as the one before us because the property owner would have no other reasonable means of ascertaining who was responsible for his loss. no similar rationale justifies requiring individualized notice of state-law remedies which, like those at issue here, are established by published, generally available state statutes and case law. once the property owner is ..... taken property is necessary in a case such as this one because the owner has no other reasonable means of ascertaining who is responsible for his loss. however, no similar rationale justifies requiring notice of state-law remedies which, like those at issue here, are established by published, generally available state statutes and case law. cf., e. g., reetz v. michigan .....Tag this Judgment!
Court : Karnataka
Decided on : Apr-15-1999
Reported in : 1999(3)KarLJ520
..... of equality. therefore, we are not able to accede to the contention of the learned counsel for the appellants. it is further contended that there is no nexus or any rationale in the classification. we have already stated, supra, that the report of the joint legislative committee members and the cabinet sub-committee prompted themaking of the rule as the past ..... and weaker section of the people and to improve their socio-economic condition. thus, it cannot be said that rule 12 is arbitrary or without any nexus or without any rationale. therefore, the rule is not in violation of article 14 of the constitution.15. except these points, no other point is urged before us. in view of the above stated .....Tag this Judgment!
Court : Allahabad
Decided on : Feb-23-1999
Reported in : 1999(3)AWC2170; [2000(84)FLR196]
..... to do so on such terms and conditions as it may think fit, a discretion to be exercised judicially. exercise of such discretion requires to be justified by the rationale of the approach. rationale of approach is to be supported by the materials on record.17. in the present case, there is nothing on record to come to a conclusion that the .....Tag this Judgment!