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Judgment Search Results Home > Cases Phrase: trade marks Year: 1992 Page 6 of about 2,027 results (0.062 seconds)

May 15 1992 (SC)

Anant Bhujangrao Kulkarni Vs. State of Maharashtra

Court : Supreme Court of India

Decided on : May-15-1992

Reported in : AIR1993SC110; 1992CriLJ4027; 1992(2)Crimes644(SC); JT1992(4)SC228; 1992(1)SCALE1299; 1993Supp(2)SCC267; 1992(2)LC51(SC)

..... the said wrist watch was of the following description.100.00 one wrist watch of camy company, 17 jewels english script dial on the reverse no. 6300 and english have trade mark in which a belt of white of steel chain. the watch is in order.10. azizuddin (pw 3) has stated that the flooring of the baithak was of the stone .....

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Jun 29 1992 (HC)

Smt. Narayani Rao Vs. Commissioner of Commercial Taxes in Karnataka an ...

Court : Karnataka

Decided on : Jun-29-1992

Reported in : ILR1992KAR2180

k. shivashankar bhat, j. 1. the following question has been referred for the consideration of the full bench, by a division bench of this court : 'whether, the exemption under rule 6(4)(f) of the karnataka sales tax rules, 1957, is available to a dealer in all circumstances, or is restricted in the manner laid down in the judgments of the supreme court in the cases of dyer meakin breweries ltd. : (1970)3scc253 and d. c. johar & sons (p) ltd. [1971) 27 stc 120 stc 120 ?' 2. the petitioner's husband (hereinafter referred as 'the dealer') was carrying on business in silica sand, and was registered as a dealer under the provisions of the karnataka sales tax act, 1957 ('the act', for short). the instant case pertains to the assessment year 1st july, 1981 to 30th june, 1982. the assessing authority accepted the claim of the dealer that the freight charges which were specified and charged separately were to be excluded under rule 6(4)(f) of the karnataka sales tax rules, 1957 ('the rules', for short) to arrive at the taxable turnover in respect of silica sand sold by the dealer to the various purchasers. it is stated in the assessment order that the dealer extracted silica sand and sold it to various purchasers and at the time of the sale he collected freight charges separately by raising debit bills. these freight charges were not shown in the same bills. the assessment order further stated that the sale price fixed with the buyers was at the point of extraction of the silica sand .....

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Jan 06 1992 (HC)

P.D. Yudhistar Vs. M/S. P. Mittulal Lalah and Sons and Others

Court : Chennai

Decided on : Jan-06-1992

Reported in : AIR1993Mad36

..... make any claim to the said cash incentive. in the deed of dissolution the plaintiff had relinquished in favour of the second defendant all the assets and liabilities including the trade mark, names, licences, power connection etc. for a consideration of rs. 5,60,000/-. therefore the plaintiff's claim is liable to be dismissed. 4. the trial court came to the .....

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Jan 30 1992 (TRI)

Collector of Central Excise Vs. J.K. White Cement Works

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Jan-30-1992

Reported in : (1992)(42)LC19Tri(Delhi)

..... argument was that even though the product is called white portland cement and conforms to is specification is 8042 : 1978 and each bag is marked with the words "white portland cement", is known in the trade by that name and is marketed in that name, the respondents have chosen to seek its classification as rapid hardening cement and collector (appeals) ..... this judgment. she submitted that the cement and concrete sectional committee of the indian standard institution which formulated the various standards specifications for cement, comprised of eminent persons from the trade, industry and institutions engaged in cement study and research and there was, therefore, no reason to disregard its conclusions.7. smt. zutshi also invited attention to the portion ..... tariffs and submitted that by this test alone, white cement manufactured by the respondents as conforming to the specification for white portland cement (8042-1978) which was marked with this isi certification mark on each bag in which this cement was packed and marketed, it was classifiable differently from the rapid hardening variety of cement. she referred to the various ..... of conservation, regulation and use of cement the two products were different and conformed to two different specifications prescribed by the isi under which they were known in the trade and were marketed too. she referred to the supreme court observations in various judgments about the "common parlance" test as a guide for determining the classification of goods .....

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Jul 31 1992 (HC)

Gandhinagar Bottling Pvt. Ltd. Vs. Union of India

Court : Gujarat

Decided on : Jul-31-1992

Reported in : 1995(75)ELT54(Guj); (1992)2GLR1339

..... between such specified goods and some person using such name or mark with or without any indication of the identity of that person.' explanatory note : this amendment seeks to deny ..... 7. the exemption contained in this notification shall not apply to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of another person who is not eligible for grant of exemption under this notification : provided that nothing contained in this ..... explanation vii, the following explanation shall be inserted, namely : 'explanation viii : 'brand name' or 'trade name' shall mean a brand name or trade name, whether registered or not, that is to say a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to ..... small scale exemption in respect of specified goods utilised with the brand name/trade name of a person who is not eligible for ..... such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade .....

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Mar 18 1992 (TRI)

Dhiraj A. Sharma Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Mar-18-1992

..... in the penalty order and which has been incorporated in para 11 of this order also, at the portion marked 'b' it is mentioned that, for the purpose of preparing the trading account, the assessee has taken the purchases at a uniform 24 carat by converting purchases of all categories of ..... caratage into corresponding 24 carats. this practice of the assessee naturally will affect the valuation of purchases of gold ornaments. a perusal of the trading accounts--original as well as revised filed by the assessee for both the assessment years indicate that the assessee was having substantial old jewellery lying ..... has to be considered in the context of purchases of different carats of gold ornaments being converted into 24 carats and then taken into the trading account. the assessee himself realised the incorrectness of this method and accordingly when confronted by the assessing officer during the course of assessment proceedings ..... in response to penalty notices under section 271(l)(c), which have been incorporated in the penalty order passed under section 271{l)(c) and marked 'c' in the reproduced portion of the penalty order in the earlier paragraph.18. it is undisputed thatihe alleged concealment of income for both the ..... the closing stock" . . . valuation of unsold stock at the close of an accounting period is a necessary part of the process of determining the trading results of that period, and can in no sense be regarded as the ' source' of such profits." thus ,it has to be held that in .....

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Oct 12 1992 (HC)

In Re: Anthony Fernandes and ors.

Court : Mumbai

Decided on : Oct-12-1992

Reported in : 1993(1)BomCR580

..... thus the 'district court' for purposes of section 2(4) of the code of civil procedure and section 2(e) of the trade and merchandise marks act 48 of 1958. the high court of bombay undoubtedly has ordinary original civil jurisdiction. by an act passed by british parliament known as indian high courts act, 1861 ..... court could be considered as 'district court' within meaning of section 2(e) of the trade and merchandise marks act only if it possessed ordinary original civil jurisdiction. it was in terms held that the high court possessing ordinary original civil jurisdiction was the 'principal civil court' and ..... court of mysore had jurisdiction to entertain a suit for passing off instituted under section 105 of the trade and merchandise marks act 48 of 1958. the act conferred jurisdiction on 'district court' to entertain passing off actions under section 105 of the trade and merchandise marks act. shah, j., speaking for the bench of the hon'ble supreme court held that the high .....

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Aug 25 1992 (HC)

Dhiraj A. Sharma Vs. Income Tax Officer.

Court : Mumbai

Decided on : Aug-25-1992

Reported in : (1993)45TTJ(Mumbai)136

..... reproduced in the penalty order and which has been incorporated in para 11 of this order also, at the portion marked b it is mentioned that for the purpose of preparing the trading account the assessee has taken the purchases at a uniform 24 carat by converting purchases of all categories of different ..... to penalty notices under s. 271(1) (c), which have been incorporated in the penalty order passed under s. 271(1) (c) and marked c in the reproduced portion of the penalty order in earlier paragraph.13. it is undisputed that the alleged concealment of income for both the years is ..... , has to be considered in the context of purchases of different carats of gold ornaments being converted into 24 carats and then taken into the trading account. the assessee himself realised the incorrectness of this method and accordingly when confronted by the assessing officer during the course of assessment proceedings for asst ..... cartage into corresponding 24 carats. this practice of the assessee naturally will effect the valuation of purchases of gold ornaments. a perusal of the trading accounts original as well as revised filed by the assessee for both the assessment years indicate that the assessee was having substantial old jewellery lying ..... . 8,28,942 and why penalty proceedings under s. 271(1) (c) should not be initiated. on this basis the addition to the trading account of revaluation of closing stock will be rs. 2,29,269.after taking into all the facts of the case and discussions made with the .....

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Mar 30 1992 (HC)

Delhi Cloth and General Mills Co. Ltd. and ors. Vs. the Agricultural P ...

Court : Patna

Decided on : Mar-30-1992

..... making the order, or if unregulated are likely to be, detrimental to public interest;(f) for requiring persons engaged in the distribution and trade and commerce in any such article or class thereof to mark the articles exposed or intended for sale with the sale price or to exhibit at some easily accessible place on the premises the price- ..... notwithstanding the inclusive definition of 'agriculture produce', which empowered the state government to notify various other commodities which might not be produce of agriculture as understood in market or trade, it was necessary that the specific produce, in this case vanaspati, must be defined as an agriculture produce by being specifically included in the schedule. it was submitted ..... any information or statistics with a view to regulating or prohibiting of the aforesaid matters;(i) for requiring persons engaged in the production, supply or distribution of, or trade and commerce in, any essential commodity to maintain and produce for inspection such books, accounts and records relating to their business and to furnish such information relating thereto, as ..... states have improved appreciably by virtue of legislation. the main objects of the bill are ; - (1) creation of market areas and markets with a view to ensuring fair trade transactions in agricultural and allied commodities.(2) appointment of market committees fully representative of growers, traders, local authorities and govt. to supervise the working of regulated markets.(3) regulation .....

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Jun 25 1992 (HC)

Peico Electronics and Electricals Ltd. Vs. C.S. Baj, Member, Industria ...

Court : Mumbai

Decided on : Jun-25-1992

Reported in : (1995)ILLJ711Bom

..... various developments in the industrial field, including the recent report of the bullock committee, and the white paper of 1979 in england, are important land marks in this area. we are passing through times when representation of trade unions on board of directors is welcomed atleast by some as 'novel institution .... of confliction partnership.'15. the draft directive on the information and ..... undertaking and on decisions which may affect them.'16. according to the draft, a proposition which has serious consequences for the workforce should be preceded by a consultation with the trade union. the very characterisation of information as confidential is with the object that the information is not disclosed to other parties by the representatives of the employees. the information ..... for a modern state. (the decision of the supreme court in s.p. gupta's case : [1982]2scr365 has been referred to by the labour court in its order.) trade secrets would otherwise be exposed to undesirable circulation with disastrous consequences for the employer. the court should not compel the disclosure of such sensitive information to the union in given ..... industrial court, bombay as complaint (ulp) 336 of 1992.2. the union filed the complaint, under section 26 read with item 5 of schedule ii of the maharashtra recognition of trade unions and prevention of unfair labour practices act, 1971.3. the management opposed it (vide exhibit 'd' dated march 11, 1982). it passed the impugned order - exhibit 'e' dated .....

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