...trade-Validity -Essential Commodities Act, 1955 (10 of 1955), s. 3-Non-ferrous Metal Control Order, 1958, cls. 3, 4-Constitution of India, Arts. 14, 19(1)(f), 19(1)(g), 19(5), 19(6...could take delivery from the importers the Government of India, in exercise of its powers under s. 3 of the Essential Commodities Act, 1955, issued on April 2, 1958, the Non-ferrous Metal Control...Order, 1958. Clause 3 of the Order provided that no person shall sell or purchase any non-ferrous metal at a price 1...

.... The appellant herein was convicted under Sections 379 and 411 IPC and was sentenced to rigorous imprisonment for one year as 3.5 kg of non-ferrous metal was recovered from his possession. On an appeal...

...under the Non-Ferrous Metal Control Order 1958, an order issued by the Central Government in exercise of the powers conferred upon it under...-ferrous metals which are specified in the Non-Ferrous Metal Control Order, 1958. The authorities had reason to believe that he had not disposed of surplus stocks in the manner required under the licence...violation of the terms of the licence issued under the Non-Ferrous Metal Control Order and why the licence issued to him should not be cancelled.2. The petitioner has filed the present writ...

...correct interpretation of Entry C-I-29 of Part-I of Schedule-C the Tribunal was justified in law in holding that the non-ferrous metal castings as manufactured and sold by the respondents original...appellants) are nothing but non-ferrous metal ingots?(ii) Whether on the facts and circumstances of the case and true and correct interpretation of Entry C-I-23(2), the Tribunal was justified in...law in holding that the non-ferrous metal castings, namely aluminium castings manufactured and sold by the respondents (original appellants) are covered by the said Entry C-I-23(2)7?”2...

..., in regard to 1995-1996 and 1996-1997.2. The Appellant is a manufacturer of non-ferrous metal (copper/brass) Rods and wires. The appellant purchases non-ferrous metal scrap from outside...disclosing the entry of non-ferrous metal scrap of the value of Rs. 1,86,78,549/- and paid entry tax at the rate of 1% under the Act on the said Act. The Assessing Authority accepting the returns and...Schedule was deleted and the following entry was added as Entry 29(A) in the Second schedule (which enumerates the goods which are exempt from entry tax):—“All non-ferrous metal including...

...case relates to the year 1964-65. The assessee dealt in non-ferrous metal during this year. He returned a turnover of Rs. 50,952.00 in respect of non-ferrous metal.3. It appears that..., the account books were not shown by the assessee. The Assistant Sales Tax Officer accepted the book version of the assessee's turnover in non-ferrous metal but added to that turnover an amount of Rs...held that inasmuch as the Assistant Sales Tax Officer had accepted the assessee's book version in respect of the sales of non-ferrous metal, he erred in rejecting the account books, solely on the ground...

...in holding that the non-ferrous metal castings as manufactured and sold by the respondents (original appellants) are nothing but non-ferrous metal ingots ? (ii...) Whether on the facts and circumstances of the case and on true and correct interpretation of Entry C-I- 23(2), the Tribunal was justified in law in holding that the non-ferrous metal castings, namely...

...in holding that the non-ferrous metal castings as manufactured and sold by the respondents (original appellants) are nothing but non-ferrous metal ingots ? (ii...) Whether on the facts and circumstances of the case and on true and correct interpretation of Entry C-I- 23(2), the Tribunal was justified in law in holding that the non-ferrous metal castings, namely...

...the respondent-Heavy Engineering Corporation (in short HEC) from selling non-ferrous metal wastes to the present appellant. 2. By a tender notice dated 26th July, 2005 the respondent...-HEC invited tender for disposal/auction sale of its non-ferrous metal wastes, lying at its Foundry Forge Plant, Heavy Tools Plant and Heavy Machine Building Plant. The non-ferrous metals, as mentioned...) and was eligible to purchase the non-ferrous metal wastes. Further case of the writ petitioner was that it submitted tender but due to some confusion it could not fulfill the conditions of the...

...1. This writ petition has been preferred by the petitioner commanding upon the respondents to show cause as to why they be not allowed to auction sell the non-ferrous metal wastes to any...published by Heavy Engineering Corporation Ltd. on 26 July, 2005 for the purposes of disposal/auction sale of its non-ferrous metal wastes, lying at its Foundry Forge Plant, Heavy Tools Plant and...and is eligible to dispose and auction sell non-ferrous metal wastes. It purchased tender papers in time and submitted its bid within the stipulated date i.e by 17 October, 2005 at 11.00 a.m As per the...

...auction sell the non-ferrous metal wastes to any party, particularly when the 4th respondents has been allowed the sale order in violation of Rules 19 and 20 of the Hazardous Wastes (Management.... According to the petitioner, the aforesaid tender was published by Heavy Engineering Corporation Ltd. on 26th July, 2005 for the purposes of disposal/auction sale of its non-ferrous metal wastes...under the provisions of H.W. Rules, 1989 and is eligible to dispose and auction sell non-ferrous metal wastes. It purchased tender papers in time and submitted its bid within...

...to note that assessee is a dealer in ferrous and non ferrous metal items. Accordingly, the AO directed the assessee to prove the genuineness of the said purchases. The assessee, during the course of...year from 12.5% applied by the AO. 5. In this case, since the assessee is a petty trader dealing in ferrous and non ferrous metal items, the rate applied by the Ld. CIT(A) is...excessive and unreasonable and if sustained would lead to hypothetical result. Since the GP in the ferrous and non ferrous is very low and keeping in view of the condition of assessee being a petty scrap...

...is imported from various countries. This scrap is consisting of several substances such as stones, rubber, steel, metal-ferrous as well as non-ferrous etc. It is generally the scrap generated from...its identity and results in production of non-ferrous metal, ferrous metal, other non-metallic parts, slag or ingots by using such manufacturing metals.b) Old/Used Transformer...different metals. In the entire process of manufacturing the raw material was old and used, discarded machinery, gadgets and in the course of manufacturing process of nonferrous metal, ferrous metal, non-metallic...

...with non-ferrous metal scraps of various kinds. The liability under section 3-A of the U.P Trade Tax Act, 1948, on the sales was 4 per cent in view of the. notification dated...was 4 per cent and for all kinds of metal scraps it was 2 per cent. By another notification dated June 30, 1990 the first category was continued at the rate of 4 per cent, but there was no mention...about the rate of tax of the second category. By corrigendum dated October 23, 1990 (annexure 7 to the writ petition) it was provided that the rate of tax on metal scrap will be 4 per cent...

...selling non ferrous metal wastes to the present appellant.2. By a tender notice dated 26th July, 2005 the respondent HEC invited tender for disposal/auction sale of its non ferrous metal wastes...(Management & Handling) Rules, 1989 (in short H.W Rules, 1989) and was eligible to purchase the non ferrous metal wastes. Further case of the writ petitioner was that it submitted...in the tender paper as by product of copper waste non-ferrous material do not come under non-ferrous metal, is hazardous wastes and for that the appellant was authorized under Rule...

... IB-654/ND/2024 IN THE MATTER OF: M/s Lark Non Ferrous Metal Limited .….Applicant Vs. M/s TDT Copper Limited …..Respondent SECTION U/s 9 IBC Order delivered on...

...[Order]. - The appellant’s company was engaged in the manufacture of recycled ferrous and non-ferrous metal scrap from imported wire scrap. Certain DTA sales have been made...

...of the case are that during the period November 2002 to September, 2003, Shri Dileep Dugar, Proprietor of M/s. Dee Vee Metals has sold some consignments of ‘Non Ferrous Metal Scrap’ on high sea sales...Dileep Dugar, Proprietor of M/s Bhitti Impex and M/s. Dee Vee Metals has sold the ‘Non Ferrous Metal Scrap’ on the basis of high sea sales.4. The sole case of the department is made out on...to the appellants Mittal Pigments Pvt. Ltd, Leadage Alloys India Pvt. Ltd., Associated Stabplast & Chemicals and Premier Pigments. The metal scrap was sold in 34 consignments of which demand on 19...

.... 57.95 metric tons was non ferrous metal. The Assessing officer while determining the respondent's income for the Assessment Year 1986-87 by an order dated 30thMarch, 1989 was...of the view that the non ferrous metal which was generated and sold was 2% of the total recovery of scrap i.e. 142.88 metric tons and for this purpose the Assessing...officer relied upon the scrap generated by the three other ship breaking units being assessed by him. Consequently, the Assessing Officer concluded that the excess non ferrous metal as determined by him had...