restrict or otherwise control the import of goods.
By Notification No. 23-I.T.C./43 issued under r. 84 of the
Defence of India ... under s. 3 of the Act and contained in Notification No. 2-
ITC/48, dated March 6, 1948, it was provided that
CURTAXREP 138, (1986) 2 CURCC 78, (1986) 14 ITC 417, (1986) 81 TAXATION 5, 1986 SCC(TAX) 479, 1986 UPTC
I.T.C. Limited vs The Debts Recovery Appellate Tribunal & ... on 19 December, 1997
Equivalent citations: AIR 1998 SUPREME COURT ... CTC 746 (SC), (1997) 5 COMLJ 1, 1998 (1) ADSC 281, 1998 (2) MADLJ79, 1997 (3) CTC 746, 1997 (7) SCALE
ITC”
4
PART A
explaining the allegedly illegal claim of ITC made during 2017-18 and 2018-19.
By its letter ... dated 17 December 2018, the appellant contended that it had validly
claimed ITC as it fulfilled the conditions under Section 16 and other
Tobacco Board Act, 1975 and
Tobacco Association Act, 1975 , the entire field regarding the
development of tobacco industry including the marketing of
tobacco was occupied ... appearing for the
company that the tobacco industry is one comprehensive
integrated industry covering within its expanse the growing
of tobacco, curing, marketing and export
I.T.C. Ltd. Etc vs State Of Karnataka & Ors on 3 May, 1985
Equivalent citations: 1985 SCR, SUPL. (1) 145 1985 SCALE ... Syed Murtaza Fazalali
Bench: Syed Murtaza Fazalali , A. Varadarajan , Sabyasachi Mukharji
PETITIONER:
I.T.C. LTD. ETC.
Vs.
RESPONDENT:
STATE OF KARNATAKA & ORS.
DATE
TAXATION 76 (3) 261, (1985) 151 ITR 433, (1985) 13 ITC 196, (1985) 44 CURTAXREP 111
Author: R.S. Pathak
Bench
hands of the trustees shall be recovered by
the Company nor shall the Company have any lien or charge on the same.
The trustees ... accepting that Article 14 as such has no
application because the Company-ITC Ltd. is not a 'State' or 'other
Technology in Appendix 3 to Schedule 2 (Export Policy) of ITC (HS) Classification of Export and Import Items of the Foreign Trade Policy ... which are specified as prohibited items for import and export in the ITC (HS) Classification of Export and Import Items of the Foreign
happened that after the original tax invoice and availing ITC, the
vendor had given discount and purchase credit note was issued ... turnover' etc. Since
we are concerned with grant of ITC, we would reproduce the definitions
of those expressions which are relevant
