Act/Law wise: Judgment of Supreme Court of Bangladesh (AD & HCD)
Excise and Salt Act (I of 1944) | |||
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Section/Order/ Article/Rule/ Regulation | Head Note | Parties Name | Reference/Citation |
Section 3(4) |
Under our Constitution there is considerable intermingling of the governmental functions, or large part of the legislative function is carried by Ordinances promulgated by the Head of the State and in considering the validity of the impugned amendments and the notifications issued by the National Board of Revenue under the provisions of section 3(4) of the Excise and Salt Act, 1944 they had the sanction of law and, as such, taxation power was also expressly saved by Article 83 of the Constitution. Bangladesh and ors vs Eastern Beverage Industries Ltd & anr 56 DLR (AD) 153. |
Bangladesh and ors vs Eastern Beverage Industries Ltd & anr | 56 DLR (AD) 153 |
Section 3(4) |
The National Board of Revenue acted within its authority and had the basis
for levy of excise duty on production capacity.
|
Bangladesh -Vs.- M/s. Eastern Beverage Industries Ltd. | 6 ALR (AD) 48 |
Section 12(A)(l) |
Payment of excise duty- Bata Shoe Company claimed exemption from payment of excise duty on the footwears purchased by it for its trading purpose–whether this plea of exemption tantamount to fraud on the statute–The basis of the exemption from payment of excise duty is the manufacture of footwears without the aid of any machinery or equipment operated by power, steam or gas exemption cannot .be denied by giving a strained meaning to the term "manufacture" and directing Bata to pay the excise duty on foot wears not mechanically produced and purchased by Bata Shoe for its trading purpose, only because they were sold under the Bata's printing and packing, when Bata asserted that the fixing of its trade name, embossing of price and the packing were all done by non–mechanical process. National Board of Revenue vs Messrs Bata Shoe Co. 42 DLR (AD) 195. |
National Board of Revenue vs Messrs Bata Shoe Co. | 42 DLR (AD) 195 |