Shashendra Lahri vs Unicef And Ors. on 6 December, 1996
Equivalent citations: 1998ACJ859, (1997)11SCC446, AIRONLINE 1996 SC 876
Bench: J.S. Verma
from the examination of the said document. World Health Organisation (WHO) advises UNICEF and other agencies of the United Nations on the acceptability in principle ... authorization to discuss the relevant files with WHO representatives.
WHO can advise UNICEF and other UN agencies whether vaccine effectively meet WHO recommended requirements only
profits made by it on sales of its manufactured goods to
UNICEF?
2. Whether the expression „Export out of India‟ of
any goods ... bring within its scope sales made to
UNICEF, a United Nations Organisation, which was also
ITR 133/1997 Page 1 of 8
regarded
wholesale dealers and was also selling a part of the goods to UNICEF under a contract entered into in response to global tenders. Appellant filed ... file price lists in Part II declaring the price payable by UNICEF, which was to be paid in US Dollars. Appellant was clearing the goods
account of
Deduction u/s 10AA on sale to UNICEF, since the said section
does not speak about goods sold but talks about goods taken ... goods (medicines) are sold in
territory of India, although procured by UNICEF, therefore, the
section u/s 10AA of the Income
under appeal was Rs. 3,70,15,570 which included sales to UNICEF amounting to Rs. 2,58,26,371. These sales were claimed ... 80HHC .
3. The order for the aforesaid purchases had been placed by UNICEF under the aid-programme of the UNO and this required goods
appeal relate to only one issue of treating the sale to UNICEF Office in New Delhi and directing the Assessing Officer to grant 80HHC deduction ... this appeal for our consideration is whether the office of the UNICEF situated at New Delhi is to be considered a foreign territory (foreign country
dated 28.8.92 in regards to supply of goods (Community growth charts) to UNICEF. The notification stipulates that the exemption from Central Excise duty is available ... however, claiming the exemption on the strength of a certificate issued by Unicef which reads as:
(1) UNITED NATIONS CHILDRENS FUND (UNICEF) is exempted
Demographic and Health Survey (DHS) figures retrieved from UNICEF based website,
<www.childinfo.org/areas/childmarriage/>, visited on November 2007
3
UN Population ... India,
<www.censusindia.gov.in/>, visited on November 2007
6
UNICEF website on Married Adolescents. Cited in UNFPA. 2004. Child Marriage Advocacy Programme
Malayalam or Telugu version (27) Tamarind , tamarind seed and powder (28) UNICEF greeting cards, diaries and calendars (29) Vermicelli (30) Writing instruments, pencils , sharpeners, pens