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United States Vs. International Business Machines Corp.

Court : US Supreme Court

Subject : Land Acquisition

Government's argument that Thames & Mersey Marine Ins. Co. v. United States, 237 U. S. 19 -in which this Court held that a federal stamp … it violates none of the policies [that animate the Import-Export Clause]." Washington Stevedoring, supra, at 755. Relying on Canton R. Co. v. Rogan, 340 U. S. 511 (1951), which upheld a tax on the gross receipts of … the Export Clause's prohibition against federal taxation of goods in export transit and certain closely related services and activities, see, e. g., Thames & Mersey, supra, it has not exempted pre-export goods and services from ordinary tax … on goods in export transit. We hold that it does not. I Section 4371 of the Internal Revenue Code imposes a tax on insurance premiums

i.C. Chakravarty Vs. Khasi Hills District Council

Court : Guwahati

Subject : Constitution

Acts : Constitution of India; Code of Civil Procedure (CPC) , 1908 - Sections 9; Autonomous District (Administration of Justice) Rules, 1953 - Rule 1

him for that purpose. III. The Local Government shall be at liberty to establish civil and military sanitoria, cantonments and posts in any part of the country under your control, and to occupy the lands necessary for … Draft Constitution, the debates in the Constituent Assembly as well as certain notification by which the Bengal Municipal Act as well as the Assam Municipal Act were extended to the area in question. 5. In the Draft … Council, to the villages of Mawkhar, Laban etc., vide A. R. Municipal 1924-25. The Government divided the Municipality into 10 wards which included Mawkhar. proper … shall not be interfered with.........' On 15-11-1910 a notification was issued under Section 8 of the Bengal Municipal Act. 1884 extending the Act to the … Indian (Foreign Jurisdiction) Order-in-Council 1937 by Notification No. 237-IB dated 30-7-1941. Similarly, Public Gambling Act, 1867 was

Krishi Utpadan Mandi Samiti Vs. Union of India (Uoi) and anr.

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(20); Constitution of India - Article 14; Finance Act, 2002; General Clauses Act

Reported in : (2004)188CTR(All)556; [2004]267ITR461(All); (2004)2UPLBEC1833

or management of a municipal or local fund; or(iv) Cantonment Board as defined in Section 3 of the Cantonments Act, 1924 (2 of 1924);'7. Sec. 10(29) on which also the petitioner relied has been abolished by the Finance Act, … v. Union of India, 1982 UPTC 355 (SC), Malwa Bus Service v. State of Punjab 1983 (3) SCC 237, ITO v. N.T.R. Rymbai, AIR 1976 SC 670, Amalgamated Tea Estate v. State of Kerala 1975 UPTC 89,

Railway Express Agency, Inc. Vs. Virginia

Court : US Supreme Court

Subject : Land Acquisition

amount of $28,438. 165 U. S. 165 U.S. 194, 165 U. S. 237 . MR. JUSTICE HARLAN, concurring. I share the reservations of MR. JUSTICE … Court's decisions sustain the application of a fairly apportioned general gross receipts tax to an interstate transportation company. Canton R. Co. v. Rogan, 340 U. S. 511 , 340 U. S. 515 -516; Central Greyhound Lines, Inc. … ] Railway Express Agency v. Virginia, 347 U. S. 359 (1954). Subsequently, the Virginia General Assembly enacted the Act here involved, levying a "franchise tax" on express companies, measured by gross receipts from operations within Virginia, in … property tax, and in fact the rate, as established by the latter section, has been used before the "in lieu" provision as a basis for