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Documents citing Atiabari Tea Co. Ltd. And Ors. vs Union Of India (Uoi) And Ors. on 8 December, 1958

Krishi Udyog Karmchari Union vs O L on 25 September, 2019

19. The contention that economic viability of the industrial unit or the financial capacity of the employer cannot be taken into consideration in the matter of revision of pay scales of the employees, does not appeal to us. The question of revision of wages of workmen was examined by a Constitution Bench in Express newspapers Ltd. & Ors. v. Union of India & Ors. AIR 1958 SC 578 having regard to the provisions of Industrial Disputes Act and Minimum Wages Act and the following principles for fixation of rates of wages were laid down :
Rajasthan High Court - Jaipur Cites 10 - Cited by 0 - Full Document

Sea Pearl Industries vs Income-Tax Officer on 3 November, 1987

12. What we have to decide in this case is whether the assessee has exported out of India any goods or merchandise so that he would have the benefit of the deduction Under Section 80HHC. As Shri Narayana,n submitted, the expression 'exports out of India' is not denned in the Act. We can, therefore, take guidance from other enactments which deal with exports. In the Customs Act there is a definition in Section 2(18). It says that 'export' with its grammatical variations and cognate expression means taking out of India to a place outside India. The movement of the goods outside India has to be an another place outside India. It is not enough if the goods taken outside India again returns to another place in India. The Calcutta High Court had an occasion to consider such a sale in Atiabari Tea Co. Ltd. v. Union of India AIR 1959 Cal. 648. They had stated that the intention with which the goods were sent outside India is relevant. They have stated that in order to amount to export there must be an animus or intention to export. We may also derive some help from the decisions given in the Central Sales Tax Act while dealing with Sections 5(1) and 5(3) of that Act.
Income Tax Appellate Tribunal - Cochin Cites 12 - Cited by 11 - Full Document

Bernardo Steenholf Ultrich vs Assistant Collector Of Customs, Cochin on 7 March, 1960

He has also relied on Atiabari Tea Co. Ltd. v. Union of India, AIR 1959 Cal 648, where Sinha, J., has observed that in order to amount to export, there must be an animus to export, and no liability to pay export duty would arise because goods have been sent from one part of the country to another part, but been detained in transit in part of the route that lay through a foreign country.
Kerala High Court Cites 17 - Cited by 1 - Full Document

Bernardo Steenholf Ultrich vs Assistant Collector Of Customs on 7 March, 1960

He has also relied on Atiabari Tea Co. Ltd. v. Union of India , where Sinha, J., has observed that in order to amount to export, there must be an animus to ex port, and no liability to pay export duty would arise because goods have been sent from one part of the country to another part, but been detained in transit in part of the route that lay through a foreign country.
Kerala High Court Cites 15 - Cited by 0 - Full Document
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