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Intellectual Property: Registration and Effects
by: Adv. Kishan Dutt Kalaskar 2023-03-30 16:34:46
by: Adv. Kishan Dutt Kalaskar 2023-03-30 16:34:46
by: Adv. Kishan Dutt Kalaskar 2023-03-30 16:20:33
by: Adv. Kishan Dutt Kalaskar 2023-02-28 18:47:16
by: Adv. Kishan Dutt Kalaskar 2023-02-28 18:10:41
by: Adv. Kishan Dutt Kalaskar 2023-02-03 22:32:13
by: Admin 2023-02-01 16:45:35
Intellectual Property: Registration and Effects
Clearance to get a Passport and Visa during the pendency of Criminal Cases
Summary of the Payment and Settlement System Act, 2007
Procedure to track court cases online
Key Features of Union Budget 2023
Top 10 reasons to hire a Civil Lawyer
5 Benefits Of Hiring A Business Lawyer When Starting Your Company
Top 5 Reasons Why You Should Consult A Banking Lawyer
10 Things to Consider Before Hiring an Accident Lawyer
Payment Recovery Process
Analyzing legal and security issues in cyber contracts (E - contracts)
Discharging and Quashing in Criminal Cases
Legal compliances for online shopping sites in India
How to select a Lawyer
Supreme Court Judgments 2022
Maternity Benefit Act 1961, at a Glance
Modes of Recording Accepted by Court
Essential elements of a sale under the Transfer of Property Act
Compensation in Motor Vehicle Accident Cases
Is it important to respond to a summon?
Analysis of Section 18 of Limitation Act, 1963
Fresh period of Limitation
The breakdown of the doctrine of Res-Judicat
Impact Of Supreme Court Ruling
Analysis of Employees Provident Fund and Miscellaneous Provisions Act
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Different Identities of an NDA
Breaking down the requirements of becoming a Public Prosecutor in India.
Mohan Breweries & Distilleries V/s Commercial Tax officer, Madras
Kavita Kanwar Vs. Mrs Pamela Mehta & Ors
Entry into Judiciary: Minimum required Qualifications
Law of Retrenchment
Grounds for refusal of a Trademark Application
Early disposal of pending cases by the High Court
Parminder Kaur V/s State of Punjab
Central Bank of India V/s M/S Maruti Acetylene Co. Ltd.
Goan Real Estate and Construction Ltd. And Anr. V/s Union of India
Raj Kumar V/s Ajay Kumar
Synopsis of the Special Marriage Act in India
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Understanding the Digital Rupee
Eligibility of Teachers for Gratuity under the Payment of Gratuity Act, 1972
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Leo Francis Xaviour V/s The Principal, Karunya Institute
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Himalaya House Co. Ltd. Bombay V/s Chief Controlling Revenue
K. Sivaram V/s P. Satishkmar
Basir Ahmed Sisodia V/s The Income Tax Officer
Burden of Proof
Interest for delayed Payment under Payment of Gratuity Act, 1972 - Need for Change?
How to file a complaint in regards to violation of Cyber Laws
Delayed Justice from Consumer Courts
Can a registered Will be challenged in the Indian Court?
Trademark Infringement - Triple identity test in Trademark
Blockchain Technology in India – II
Manish V/s Nidhi Kakkar
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Unnatural Offences
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Neelam Gupta Vs Mahipal Sharan Gupta
Analysis of Section 11A of Industrial Dispute Act, 1947.
Time Limits & Procedure to approach HC in Civil Cases
The necessity of Gender-Neutral laws in India
Sou. Sandhya Manoj Wankhade V/s Manoj Bhimrao Wankhade
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Filing of Complaints against biased Judges
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Zee Entertainment Enterprise Ltd. V/s Suresh Production
Chief Administrator of Huda &Anr. v/s Shakuntala Devi
Permanent Child Custody
Dilution of the statutory protection available to MSMEs
Validity of an Unregistered Sale Agreement
Ambalal Sarabhai Enterprise v/s Ks Infraspace LLP
False and misleading advertisements in India
National Legal Service Authority v/s Union of India and Others
Recovery Procedure in Cheque Bounce Cases
Roxann Sharma V/s Arun Sharma
Ganesh Santa Ram Sirur V/s State Bank of India &Anr.
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Bank Guarantee
M/s M.M.T.C Ltd. & Anr v/s M/s Medchl Chemical & Pharma P
Shailendra Swarup V/s Enforcement Directorate, The Deputy
SunitaTokas v/s New India Insurance Ltd.
Can couples get separated without a divorce?
Scope of Arbitration in India
Appointment of Arbitrators
NRIs right to purchase Property in India
Decriminalization of Dishonour of Cheques: a measure contradictory to its purpose
Paternity leave in India
Regulation of Cryptocurrency in India
How can litigants list their cases online?
Validity of Narco-Analysis in India
Remedies against frivolous cases registered against students by the Police
Procedures involved in a Criminal Trial
Procedured Involved in a Family Court Case
Death Certificate of a missing Person
Accountability of Police
Highlight of important Dishonour of Cheque case laws in 2020
Guidelines to be followed by Registered Medical Practitioners to dispense medicines
Land Mark Judgements on Family Law for the Year 2020
Remedies against harassment by Recovery Agents
Abetment to Suicide
Overview of the Vehicle Scrappage Policy
Rights of husbands in dowry and cruelty-based complaints
Admissibility of E-evidence; Are WhatsApp chats and E-mails admissible in Court?
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Employment Contract
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Contract Farming & the new ordinances that affect the Farmers
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Oppression and Mismanagement
Fraudulent and Invalid Contracts
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Medical Adherence to Environmental Laws
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Intestate Succession
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Rights of Children in India
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Land Records & Titles
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Consumer Protection Bill, 2019
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The Real Estate (Regulation & Development) Act
Warrant and its Types
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National Company Law Tribunal
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The Growth of technology Patents in India
Citizenship under the Indian Constitution
Basic Structure of the Indian Constitution
A comparative study of the Indian, UK and the US Constitution
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Surrogacy (Regulation) Bill, 2019
Overview of The Indian Penal Code
Offences and Prosecution under the Income Tax Act, 1961
The abolishment of Article 370 of the Constitution: One Nation One Flag
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Financial Risk Management
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Rajya Sabha passes the Triple Talaq Bill
Gift Deed
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Duty of patient to avoid aiding Medical Negligence
Rights of the Patient
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Liability of Medical Negligence under Consumer Protection Act
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Duties of Doctors
Common types of Medical Negligence
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Guidelines for the prescription of medicines
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Juvenile Justice Act, 2000
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The Maternity Benefit Act, 1961
Guardian and Ward Act In India
Medical Negligence in India
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Rights of Consumers
Mandatory Registration of Documents and procedure
Rafale Deal And All About The Controversy
By: Admin
Date:15 June 2022
Tax
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Likes:0Facts of the Case
The above appeals have been filed by the appellant before the Honorable Supreme Court pursuing to the order passed by the Honorable High Court of Madras dismissing the appeal filed by the appellant in excise tax revision matter.
The appellant is the manufacturer of the Indian Made Foreign Liquor (IMFL), the manufacturer was manufacturing the liquor/spirits pursuing to the license provided to it by the Tamil Nadu Indian Made Foreign Spirits (Manufacturer) Rules, 1981. In the state of Tamil Nadu, the production/manufacturing, supply, transport and sale is governed by the Tamil Nadu Prohibition Act, 1937. By the explanation provided by section 17-C of the Act Tamil Nadu State Marketing Corporation Ltd., a company wholly owned by the State Government had the privilege for sale of IMFL for the whole of that state. As due to various amendments in the Act vis section 18-B of the Act, Rule 22 of the Manufacturer rule, and Rule 15 of the Wholesale Rule were made retrospectively available from 23rd May 1981 it was contended by the appellant in their writ petition. The appellant said that there was no liability to pay sales tax on excise as there was no collection of any such amount by the appellant adding to this contention the appellant also said that there was no statutory or contractual authority under which appellant could have collected such amount. The amount mentioned in the matter was said that it does not form the part of sales or of any consideration to the appellant.
The learned counsel appearing for the appellants submitted that as per the rule 22 of the manufacture rules, the manufacturer of the IMFL was not supposed to pay excise duty on the liquor manufactured by them, the imposition of the excise duty to be paid was on the other party, who was involved in removing the Indian Made Foreign Liquor from the manufacturing unit, i.e. TASMAC also the manufacturer of the liquor by the same rule was no liable to recover the amount of excise duty from the party. The amount calculated on the excise duty was not entered in the turnover amount of the manufacturer, and so no tax liability accrued pursuing to such duty. The learned counsel appearing for the appellant filed an interpretation with citing the judgment made in this behalf by the court. The learned counsel mentioned the assistance from the explanation provided in 1A under section 2® of the Sales Tax Act and said an equitable estoppel has arisen against the respondent state which prevented the state authority to recover the sales tax from the manufacturer on the element of the excise duty.
Issues of the Case
Judgment
The Honourable Supreme Court after hearing the learned counsels representing both the parties in the matter above and considering the facts and the precedents submitted established by the Honourable Judges to support the prayers and pleadings of the parties in the matter above states its observation herein that observation mentioned that the citation mentioned by the learned counsel can be maintained and will be considered in a way that has been interpreted, it says that the judgment provided by this court in the matter of excise duty states the collection of tax generated as excise is directly related to the manufacturing activity, but for the reason of the convenience the collection of the excise can be deferred to any later stage where the authority finds it convenient. As due to expansive business activity in the country to dissect various tax heads and coordinate working between them in the paramount interest and keeping the interest of the business sector any such expediency or reason of convenience will be preferred over mere clerical deference.
The Andhra Pradesh rules clearly state that any tax under the head of the excise will be directly detracted from the manufacturing or production activity and will exclusively the duty of the manufacturer or producer to pay such amount or liability. Though pursuing to any contract or agreement entered by the parties that specify the payment of the excise duty by any third person will be a mere meeting of the obligation, and nothing more will be extracted from such payment. The Honorable Court further explaining the term states that the excise duty will not be applicable to any person who is acting according to any agreement for the transportation or logistic help for IMFL, even if it does pay such liability that will be according to agreement mutually entered to which rule 22 does not say anything. Further rule 22 just states the direction of collecting such amount and nothing more. A manufacturer is liable to pay such tax from the sales price received to it from the purchaser, so the excise as calculated by the act has to be deposited by the manufacturer in the treasury. The court explaining the correct view of section 2(r) states that any amount received by the manufacturer will not be included in turnover.
The court is of the opinion that there cannot exist any contention wherein the arguments should be presumed by the court in accordance of the law there will always be a space for interpretation as it decides the matter there can be clear that sales tax authority has failed to admit the argument relating to the estoppels also there can be no reason found that the court will rely on the isolated meaning of Rule 22 and while such rule made its entry into arguments there cannot exist any presumption to it. Further, the court deciding the matter rightly find it impossible set aside any order and dismiss the appeal without any cost to such appeal. Any other appeals relevant to the matter above stands dismissed accordingly.
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