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Hotel Asoka Vs. the Commercial Tax Officer-1, Dept of Comml. Taxes
Kerala
Sep-28-2007
Sales Tax/VAT
Kerala General Sales Tax Act, 1963 - Sections 1(2), 3, 5B, 5(2), 6(2), 7 and 30; Kerala Finance Act, 2006 - Sections 2(1); KVAT Act, 2003 - Sections 8; Kerala General Sales Tax (Amendment) Act, 2005; Karnataka Sales Tax Act, 1957 - Sections 17 and 17(6); Constitution of India - Articles 14, 19, 19(1), 226 and 265; Kerala General Sales Tax Rules - Rule 30
2008(1)KLJ419; (2009)25VST546(Ker)
at 10% on the sale turnover of alcohol by bar hotels. The KGST Act was amended by Kerala Finance Act, 2005 providing far payment of tax at compounded rate by bar licencees running hotels not being star hotels … these appeals is whether the amended provisions of Section 7(a) and (b) of the Kerala General Sales Tax Act, 1963 can be applied to those dealers who had opted for payment of Turnover Tax for the assessment year … consecutive three years, whichever is higher.7. The Commissioner of Commercial Taxes in the exercise of his power under Section 3 of the act has issued circular No. 44/2006 dated 27th November 2006 to all the authorities under the
Tag this Judgment! AI Brief & AskC.P. Jose and ors. and Sanjo Poultry Farm Vs. State of Kerala and ors.
Kerala
Apr-06-2004
Sales Tax
Kerala General Sales Tax Act, 1963 - Sections 5D and 10; Constitution of India; Kerala Tax on Entry of Goods into Local Areas Act, 1994 - Sections 3; Finance Act, 2003 - Sections 3; Central Sales Act, 1956
[2005]139STC15(Ker)
also submitted that the provisions of section 3 as it stood prior to its amendment by the Kerala Finance Act, 2003 used the expressions 'the rates specified' but the said expressions were changed by the Finance Act, 2003 … in the State for rearing chicks. They are also registered dealers both under the Kerala General Sales Tax Act, 1963 and under the Central Sales Tax Act, 1956 (hereinafter referred to as 'the KGST Act' and 'the CST
Tag this Judgment! AI Brief & AskMadurai District Central Co-operative Bank Ltd. Vs. Third Income-tax O ...
Supreme Court of India
Jul-28-1975
Direct Taxation
Income Tax Act, 1961 - Sections 81 and 110; Finance Act, 1963 - Sections 2(1), 2(3), 2(5) and 2(8)
[1975]101ITR24(SC); (1975)2SCC454; AIR 1975 SC 2016
rate the income was taken at Rs. 9,48,335 in view of Section 110 of the Act. Applying the Finance Act, 1963 (XIII of 1963), the respondent computed the residual income of the appellant at Rs. 5,39,386 and levied on … of which deduction of tax had been admissible under any provisions of the Income-tax Actor this Act. 9. Section 3 provides that :Notwithstanding anything contained in the provisions of Chapter VII or Chapter VIII-A or Section 110 of
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Hari Krishna Bhargav Vs. Union of India (Uoi) and anr.
Supreme Court of India
Oct-06-1965
Constitution
Indian Income-tax Act, 1961 - Sections 2; Constitution of India - Articles 14, 246, 292, 293 and 366(4); Finance Act, 1964 - Sections 3(1), 44, 280, 280-A, 280-E, 280-O, 280-X, 280-X(1) and 280-X(2); Provincial Act; Compulsory Deposit Scheme Act, 1963
AIR1966SC619; [1966]59ITR243(SC); [1966]2SCR22
law relating to income-tax and super-tax. The Act came into force on April 1, 1962. The Parliament enacted Finance Act 5 of 1964 to give effect to the financial proposals of the Central Government for the financial year … could appropriately be incorporated in the Indian Income-tax Act, 1961. The Parliament did enact the Compulsory Deposit Scheme Act, 1963, as a separate statute, but the does not mean that it had no power to incorporate it within … 44 of the Finance Act, Ch. XXII-A relating to annuity deposit containing Sections 280-A to 280-X was introduced into the Income-tax Act. By that chapter … of the Central Government for the financial year 1964-65, and by s. 3(1) of that Act it was provided : 'Save as otherwise provided in
Tag this Judgment! AI Brief & AskState of Kerala Vs. Alex George and anr. Etc.
Supreme Court of India
Nov-18-2004
Direct Taxation
Kerala Finance Act, 1987 - Sections 1(2) and 3(2); Kerala Plantations Tax Act, 1960 - Sections 2(9), 3, 3(1), 3(3), 4(2), 5, 6A, 8, 9, 9A, 13, 14 and 27; State Finance Act, 1987; Kerala Plantations (Additional Tax) Rules, 1960 - Rule 16; Kerala Plantations (Additional Tax) Amendment Act, 1967; Kerala General Sales Tax Act, 1963; Kerala Motor Vehicles Taxation Act, 1976; Central Excise Act, 1944
(2004)192CTR(SC)581; [2004]271ITR290(SC); JT2004(10)SC104; 2005(1)KLT164(SC); 2004(9)SCALE545; (2005)1SCC299
dated 28.8.1998 raises the question as to the true scope and operation of Section 1(2) of the Kerala Finance Act, 18 of 1987 substituting Schedule-I to the Kerala Plantations Tax Act 1960 w.e.f. 1.7.1987.2. Since the aforestated question … 1987 and it will not apply to the amendments to other enactments, namely, the Kerala General Sales Tax Act, 1963 and the Kerala Motor Vehicles Taxation Act, 1976.29. In the result, the appeals fail and are dismissed, with … Pasuppara in the State of Kerala. For the assessment year commencing from 1.4.1987, the firm was assessed under Section 3 of the Kerala Plantations Tax Act, 1960 (hereinafter for the sake of brevity referred to as 'the 1960
Tag this Judgment! AI Brief & AskAllahabad District Co-operative Bank Ltd. Vs. Union of India (Uoi) and ...
Allahabad
May-21-1971
Direct Taxation
Constitution of India - Articles 270 and 271; Income Tax Act, 1961 - Sections 3, 4, 81 and 110; Finance Act, 1963 - Sections 2 and 3
[1972]83ITR895(All)
of demand for a sum of Rs. 8,010.09 as additional surcharge computed under Section 3 of the Indian Finance Act, 1963. The petitioner complains thatthe notice of demand was not accompanied by the order of the Income-tax Officer, rectifying
Tag this Judgment! AI Brief & AskVisalakshi Vs. Income-tax Officer, City Circle Ii, Bangalore and ors.
Karnataka
Mar-21-1966
Direct Taxation
Income Tax Act, 1961 - Sections 2, 4, 4(3), 4(5), 4(10), 12, 13 and 156; Compulsory Deposit Scheme Act, 1963 - Sections 4(3); Finance Act, 1963
[1968]67ITR150(KAR); [1968]67ITR150(Karn)
certain proportion of his residual in come. The expression 'residual income' was defined by section 2 of the Finance Act, 1963 (Act No. XIII of 1963). 3. We are not concerned with the other parts of section 4, such
Tag this Judgment! AI Brief & AskState of Mysore by General Manager, Mysore Implements Factory Vs. Unio ...
Karnataka
Sep-05-1967
Excise
Central Excises Act, 1944 - Sections 3; Finance Act, 1963; Mineral Concession Rules, 1949 - Rule 54; Sea Customs Act - Sections 190 and 191; Constitution of India - Article 226
AIR1968Kant237; AIR1968Mys237; (1968)1MysLJ178
the Excise Act, imposed excise duty on the excisable goods enumerated in Schedule I to that Act. By finance Act XX of 1962, item 26-AA was added to that schedule. Again, by Finance Act XIII of 1963, another … the payment of excise duty on agricultural implements manufactured in its factory known as the Mysore Implements Factory.(2) Section 3 of the Central Excises and Salt Act, 1944, which will be referred to as the Excise Act, imposed
Tag this Judgment! AI Brief & AskState of Kerala and ors. Vs. Maharashtra Distilleries Ltd. and ors.
Supreme Court of India
May-06-2005
Excise
Kerala Abkari Act - Sections 6, 7, 11, 12, 14, 17, 18, 18A, 21 and 29; Kerala Abkari Rules; Kerala Sales Tax Act; Kerala General Sales Tax Act, 1963 - Sections 2, 5, 5(1), 5(2C) and 35; Kerala Finance Act, 2001 - Sections 3A; Kerala Distillery and Warehouse Rules, 1968 - Rules 16(1), 47, 50 and 52; Foreign Liquor Storage in Bond Rules, 1961 - Rules 3, 3(1), 11 and 11(1); Foreign Liquor Rules, 1953 - Rules 3, 13(9) and 14; Cochin Abkari Act - Sections 10, 14, 24, 29 and 29(2); Kerala Abkari Shops (Disposal in Auction) Rules, 1974 - Rule 3(1A); Central Sales Tax Act, 1956; Finance Act, 2001; Constitution of India - Articles 301, 304, 304(1) and 311; Sea Customs Act, 1878 - Sections 20; Central Excise Act, 1944 - Sections 3
AIR2005SC2594; JT2005(5)SC427; (2005)11SCC1; [2005]141STC358(SC)
Abkari Act, Kerala Sales Tax Act, Sections 2, 5, 5(1), 5(2C) and 35 of Kerala General Sales Tax Act, 1963, Section 3A of Kerala Finance Act, 2001, Kerala Distillery and Warehouse Rules, 1968, Foreign Liquor Storage in Bond Rules, … Full Court in Re : The bill to amend Section 20 of the Sea Customs Act, 1878 and Section 3 of the Central Excises and Salt Act, 1944 : 1963 (3) SCR 787 in which the law was
Tag this Judgment! AI Brief & AskAgro-industrial Trading Corporation Vs. State of Kerala
Kerala
Aug-10-1977
Sales TaxExcise
Kerala General Sales Tax Act, 1963 - Sections 3(1), 5A and 9; Central Sales Tax Act, 1956 - Sections 14; Finance Act, 1969; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3 and 4; General Sales Tax Act, 1125; Calcutta Improvement Act, 1911 - Sections 71; Calcutta Improvement (Amendment) Act, 1921; Land Acquisition Act, 1894 - Sections 26(2) and 54; General Clauses Act - Sections 6A, 8 and 8(1); Foreign Exchange Regulations Act, 1952 - Sections 23A; Customs Act; Sea Customs Act, 1878 - Sections 19, 19(1) and 178A; Sea Customs (Amendment) Act, 1955; Madras General Sales Act, 1959; Madras General Sales (Amendment) Act, 1974; Bombay Sales Tax Act, 1959; Punjab Pre-emption Act, 1913 - Sections 3(1); Punjab Alienation of Land Act, 1900; Imports and
1988(38)ELT618(Ker)
not include any such fabric -XXX XXX XXX XXX'This was the definition till it was amended by the Finance Act of 1969. The amended definition, (to notice only its relevant portion) reads:-'19 Cotton Fabrics - 'Cotton Fabrics' means … the General Sales Tax Act of 1125 M.E. was repealed and replaced by the Kerala General Sales Tax Act, 1963, Section 9 of the Act conferred the exemption in respect of goods specified in the III Schedule. Item 67 … for exemption from Sales Tax was based on the provisions of Sections 3 and 4 of the Additional Duties of Excise (Goods of Special Importance)
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