Law: Central Excise and Salt Act, (I of 1944)

Section: 3,FirstSched

[Central Excises and Salt Act (I of 1944)]........S 3 read with First Sched., Part II-Excise duty, levy of-Such duty is leviable on services, facilities and utilities provided in a restaurant where drinks and food provided and where one can take rest for some time for hours alongwith other services. A I R 1939 F C 14 ; The Province of Madras v. Messrs Boddu Paidanna & Sons A I R 1942 P C 33 ; Governor-General-in-Council v. Province of Madras A I R 1945 P C 98 ; Muhammad Younus v. Central Board of Revenue, Government of Pakistan and others P L D 1964 S C 113 ; Colony Sarhad Textile Mills Ltd. v. Superintendent, Central Excise and Land Customs 1979 S C M R 640 ; P L D 1980 Kar. 275 and Attorney-General of Saskatchewam v. The Attorney-General of Canada A I R 1949 P C 190 ref. (b) Central Excises and Salt Act (I of 1944) S. 3 read with First Sched., Part II-Excise duty-Basis of levy "' of such duty, held, being charges recovered for drinks, food and services, facilities and utilities. (c) Central Excises and Salt Act (I of 1944) -- S. 3 read with First Sched., Part II-Excise duty, levy of "Restaurant", meaning of-Restaurant, includes night club and cabaret where food or drinks are sold thus attracting provisions of S. 3.[Words and phrases]. (d) Central Excises and Salt Act (I of 1944) -- S. 2 (dd) read with First Sched., Part II-Excisable services Services specified in Schedule by reference, held, become part of definition of excisable services and be given effect accordingly. Maha Ram and others v. Emperor A I R 1918 All. 168 ; Muneshwara Nand v. State A I R 1961 All. 24 and Pir Ghulam Rasul Shah and another v. Chief Land Commissioner, Lahore and others P L D 1967 Kar. 618 ref. (e) Interpretation of statutes -- Central Excises and Salt Act (I of 1944), S. 2 (dd) read with First Sched., Part 11-Schedule a part of statute-Schedule in Act, held, a mere question of drafting and words and as much a part of a statute and as much an enactment as any other part and if an enactment contradicts an earlier clause it prevails. Attorney-General v. Lamplough (1878) 3 Ex. D 214 ref. (f) Central Excises and Salt Act (I of 1944) - S. 3 read with First Sched., Part II and Finance…

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