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...the enacting part of the section in case of conflict an overriding effect over the provision of Act mentioned in the non obstante clause (see Orient Paper and Industries Ltd. v. State of...Arijit Pasayat, C.J:— This is an application under articles 226 and 227 of the Constitution of India, 1950 (in short “the Constitution”), questioning the...) of the Act were passed working out short deduction of tax at Rs. 27,68,844. Proceedings under section 271C for short deduction were initiated and penalty amounting to Rs. 27,68,844 was imposed. The...
...in the cases of CIT v. Orient Paper and Industries Ltd., [1995] 214 ITR 473...; CIT v. Tungabhadra Industries Ltd., [1994] 207 ITR 553; CIT v. Price Waterhouse, [1994] 207 ITR 564 ...expenditure on repair is directly covered by the decision of this court in the case of Orient Paper and Industries Ltd., [1995] 214 ITR 473, we find no reason to interfere in the order of the Tribunal...
.... (1989) 1 SCC 101, AIR 1989 SC 38 and ...Inglewood Pulp and Paper Co. Ltd. v. New Brunswick Electric Power Commission AIR 1928 PC 287 wherein it was held that on a contract for sale ...Inglewood Pulp and Paper Co. Ltd. v. New Brunswick Electric Power Commission AIR 1928 PC 287“upon the expropri...
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...the Central Act. Learned counsel has invited attention to the decision of this Court in Orient Paper and Industries Ltd., Orissa v. State of M.P. [1982] 15 VKN 272 ...the decision in Orient Paper and Industries Ltd. v. State of Madhya Pradesh, [1997] 30 VKN 324 of a single Bench following the earlier decision in support of his...when the bid of the purchaser is accepted and it is, therefore, intra-State sale exigible to sales tax under the State Act.
4. In Orient Paper and Industries Ltd. [1982] 1...
...Pollution Control Board), (2006) 12 SCC 468 (Orient Paper and Industries Ltd. vs. The State of M.P. & Ors...out a prima facie case. Britannia Industries Ltd. (supra) is of the view that, manufacturer of biscuits using wheat flour and milk powder is not processing the wheat flour and milk powder. .... Ruchi Soya Industries Limited & Ors.), dated May 14, 2014 and M.A.T. 1046 of 2013 (The West Bengal Marketing Board & Ors. vs. Ram Gopal Poddar and Ors.) in support of his...
...by the learned Judge on the respective writ applications of the respondents, Orient Paper and Industries Ltd., Sirpur Paper Industries Ltd. and Andhra Pradesh ...petitioners beyond 5%.9. In the rule Nisi issued on the writ petition of the respondent, Orient Paper and Industries Ltd., Uttar Pradesh Exercise Book Manu facturing Association has...enhanced price of the exercise books from the consumers who are the students community as the sale price of the exercise books has been fixed under the Paper (Control) Order, 1979. The Orient Paper and ...
...the case are that the assessee, Messrs. Orient Paper and Industries Ltd., is a resident company and the assessment year involved is 1981–82 for which the accounting period ended on March 31, 1981...to the decision of the Calcutta High Court in the said Chloride India Ltd.'s case, [1977] 106 ITR 38, and also of the Rajasthan and Gujarat High Court, some High Courts, viz., the Allahabad, Kerala...been referred:“Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) directing the...
...the case of Orient Paper and Industries Ltd. v. Sales Tax Officer, Sambalpur III Circle, Jharsuguda, [1982] 50 STC 211. In that case, after the assessments were set...Ganjam and is a public limited company engaged in transport business. The opposite party levied sales tax on the petitioner on the disposal value of unserviceable old parts, scrap materials, condemned...vehicles and obsolete stocks. The following demands were raised against the petitioner for the assessment years quoted against each:Assessment year
Tax
Penalty
Total
1972-73...
...-10/88/21693.FFAH dated September 21, 1988 (S.R.O No. 667 of 1988) are null and void and for certain other reliefs. The appellants in C.A No. 4346 of 1988, namely, Orient Paper and Industries ...State of Orissa v. Titaghur Paper Mills Co. Ltd. 1985 Supp SCC 280, (1985) 3 SCR 26...Utkal Contractors and Joinery (P) Ltd. v. State of Orissa 1987 Supp...
...Union of India v. Orient Paper and Industries Ltd. (2009) 16 SCC 28635. In...Mardia Chemicals Ltd. v. Union of India (2004) 4 SCC 311 after referring to the Statement of Objects and...Chemicals Ltd. case (2004) 4 SCC 311)“81. In view of the discussion held in the judgment and the findings and directions contained in...
...product of tobacco or tobacco itself has to be decided in the light of definition of 'process' and 'processed'.
(11) Hon'ble the supreme court in orient paper and industries ltd....paper and industries ltd. Vs. State of m. P. And others, 2006 air scw 6017 and decisions of this court in goyal and sons and another vs. Krishi upaj mandi samiti...) 6 scc 429; m/s bharat forge and press industries (p) ltd. Vs. Collector of central excise, baroda, gujrat, (1990) 1 scc 532, m/s saraswati sugar mills vs. Harayana state board and others, air 1992 sc...
...CIT v. Orient Paper and Industries Ltd., [1994] 207 ITR 589 and submitted that that sum cannot be regarded as a perquisite. He also ...up for consideration before the Calcutta High Court in CIT v. Orient Paper and Industries Ltd., [1994] 207 ITR 589 wherein the Calcutta..., and the Calcutta High Court has also taken a similar view in CIT v. Orient Paper and Industries Ltd., [1994] 207 ITR 589 wherein t...
...up in Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd.,1 - para 21 which we may reproduce for purpose of convenience...Authority Act, 1976. Section 69 of the said Act empowers the Government for framing of rules for carrying out the purposes of the Act in particular the restrictions, conditions and limitation subject to...which the authority may lease, sell or transfer moveable or immovable property and to regulate the allotment or sale by auction of sites by the Authority. In exercise of that power, the State framed...
...relating to ratio decidendi drawing attention to the decision of the Apex Court in the matter of Orient Paper and Industries, Ltd. v. State of Orissa, [1991 Supp (1) SCC...Adyanthaya v. Sandoz (India), Ltd. reported in 1994 (2) L.L.N 1017, submitted that the said decision of the learned Single Judge is no more a good law and the working...High Court in the Statesman, Ltd., New Delhi v. Lt. Governor, Delhi, reported in 1975 (2) L.L.N 127 as well as on the point of binding nature of the ratio and law...
...plot was initially allotted and then leased out by UPSIDC in favour of M/s Orient Paper and Industries Ltd. vide lease deed dated 19.2.1997 but the said lease was determined on 6.3.2001 whereupon,...request of the petitioner, a charitable trust, granted it a license to construct and run a school over the aforesaid plot. Petitioner in accordance with the map sanctioned by the Ghaziabad Development...Authority constructed a building and started running a school over the aforesaid land. Subsequently, UPSIDC executed a registered deed dated 18.2.2003 transferring the aforesaid land on lease in favour of...
...Paper and Industries Ltd. v. State of Orissa, [1991] Supp 1 SCC 81 (paras. 11 and 12) and...reliance on the decisions rendered in the cases reported in Iridium India Telecom Ltd. v. Motorola Inc.., [2005] 2 SCC 145 (para. 34), Orient...A.M Sapre, J.:— The decision rendered in this writ shall also govern disposal of other connected writ petitions being W.P Nos. 405, 406, 417, 418, 419, 420, 421, 461, 462, 466, 467 and 468...
...Orient Paper & Industries Ltd., Orissa v. State of M.P. and Ors., (1982) 15 VKN 272, wherein the bamboos were purchased f...transportation to Brajraj Nagar, Orissa.
11. Another decision relied upon by the learned Counsel for the petitioner is in Orient Paper and Industries Ltd. v. State of M.P....
9. Learned Counsel for the petitioner has relied upon a decision of Division Bench of this Court in the State of M.P. and Ors. v. The Bengal Paper Mills Company Ltd...
...to Small Scale and Ancillary Industrial Undertakings Act, 1993.51. In Krishna Chemicals v. Orient Paper and Industries Ltd. (2005)...Kitply Industries Ltd. v. Hari Narain and Sons (P) Ltd. (1998) 91 Comp Cas 715.... (1989) 66 Comp Cas 232 (All) and Kitply Industries Ltd. (1998) 91...
...; Union of India v. Orient Paper and Industries Ltd. (2009) 16 SCC 286 and ...Registrar of the Appellate Tribunal.3. The applicant Bank, a nationalised Bank lent and advanced money to Nidhi Builders Pvt. Ltd., against the mortgage of property at Plot no. 9, Dwarka, New...(Delhi) Saharanpur Light Rly. Co. Ltd. AIR 1963 SC 217.11. Unfortunately, it is settled law that this Court cannot in the garb of review of a judgment and order rehear the writ...