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Pokardas and Brothers and anr. Vs. the State of Gujarat

Court : Gujarat

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 5(1) and 5(2); ;Central Sales Tax Act, 1956 - Sections 14 and 15; Gujarat Sales Tax Act, 1969 - Sections 5(1), 18, 66, 66(1), 69 and 69(1); ;Kerala General Sales Tax Act, 1963 - Sections 5A(1) and 8; Uttar Pradesh Trade Tax Act, 1948 - Sections 3A, 7 and 31

Reported in : [1982]51STC88(Guj)

condition governing this exemption prescribed under the said schedule. Meanwhile it should also be recalled that by the Finance Act, 1969, which received the President's assent on 13th May, 1969, item No. 19 of the Excise Act which provided … being used even for industrial purpose. If we look at the Customs Tariff Act, 1975, we find in Chapter 59 occurring in section XI of the First Schedule that there is a reference to, 'textile fabrics' and … also it cannot be classified as textile fabrics. In support of this view, the Tribunal relied on the two decisions of the Madras High Court

Nava Bharat Enterprises (P) Ltd. Vs. Commissioner of Income-tax, Andhr ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 37(1), 37(2A), 37(3) and 103; Income Tax Rules, 1962 - Rule 6C(3)

Reported in : [1983]143ITR805(AP)

was not an industrial company for the assessment year 1969-70 within the meaning of section 2(6)(c) of the Finance Act, 1969, and as such not entitled to the benefit of lower rate of tax ?' 2. The assessee is … aforesaid activities included in its total income of the previous year (as computed before making any deduction under Chapter VI-A of the Income-tax Act) is not less than fifty-one per cent, of such total income.' 13. The … The amount of Rs. 1,34,578 claimed in 19680-69 comprised of three items, viz. : - Rs.(1) Entertainment expenditure 24,806(2) Guest house maintenance expenditure 24,793(3) Business

Nava Bharat Enterprises (P.) Ltd. Vs. Commissioner of Income-tax, A.P.

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : (1983)34CTR(AP)92; [1983]143ITR804(AP)

was not an industrial company for the assessment year 1969-70 within the meaning of section 2(6)(c) of the Finance Act, 1969, and as such not entitled to the benefit of lower rate of tax ?'The assessee is a private … aforesaid activities included in its total income of the previous year (as computed before making any deduction under Chapter VI-A of the Income-tax Act) is not less than fifty-one per cent, of such total income.'The assessees case … The amount of Rs. 1,34,578 claimed in 19680-69 comprised of three items, viz. :Rs.(1)Entertainment expenditure24,806(2)Guest house maintenance expenditure24,793(3)Business promotion expenses87,081Promotion expenses claimed for the assessment

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

in 1968 and the nationalisation of fourteen major Indian commercial Banks in 1969 was to ensure that adequate proportion of commercial Bank credit goes to … overcome the above difficulties, it was felt necessary to amend the Act.13. Chapter II of the Act of 1974 prescribes rights of agriculturists to alienate … for reconsideration of the judgment given in Asuram v. Tehsildar, Sanchore reported in AIR 2000 Rajasthan 345.2. … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks … issue under consideration, it may be useful to notice certain relevant statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed on integration of several independent Princely States and Chief-ships

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

which came into operation w.e.f. 16.06.2005. However, the definition of Taxable Service under sub-section 105(zzd) remained unaltered. .30. Chapter V under the caption ‘Service Tax’ of the ‘Finance Act’, 1994 underwent a further change wherein a sub-clause (zzzza) … reference to the definition ‘Commissioning and Installation Agency’ and ‘Taxable Service’ under Section 65(29) and (105)(zzd) of the Finance Act, 1994 as was brought out w.e.f. 14.05.2003 and subsequently w.e.f. 10.09.2004 and 16.06.2005. In fact, the learned Senior

In Re: Agreement Relating to Nylon

Court : Monopolies and Restrictive Trade Practices Commission MRTPC

Subject : MRTP

Reported in : (1976)46CompCas357NULL

Central Government within the meaning of Section 33(3) of the Act. Section 33 of the Act falls in Chapter V which provides for registration of agreements relating to restrictive trade practices, appointment by the Government of Registrar of … For example an agreement may go for approval in the Ministry of Finance for its approval to foreign collaboration. The Finance Ministry can only consider … matter required to be inquired into and pursuant to Section 10(a)(iv) of the Monopolies and Restrictive Trade Practices Act, 1969 (hereinafter for the sake of brevity referred to as "the Act"), ordered a suo motu inquiry into certain

Additional Commissioner of Income-tax, Gujarat Vs. Mohanlal P. JaIn an ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139, 139(8), 280C, 280C(2), 280D, 280E, 280-I, 280-O(1) and 280W

Reported in : [1976]102ITR585(Guj)

year immediately preceding such assessment year at the rate or rates specified in this behalf in the annual Finance Act : Provided that the Income-tax Officer may, in such cases, under such circumstances and subject to such conditions … annuity deposit from the payable income of the assessee. However, later on, the Income-tax Officer on June 17, 1969, passed on order purporting to act under section 154 of the Income-tax Act, 1961, and corrected the order … Central Act enacts that any person to whom the provision of this Chapter apply shall make for any assessment year in annuity deposit with the … a ruling of the supreme Court in S. A. L. Narayan Row v. Ishwarlal Bhagwandas, where the court was concerned with the question whether the

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

necessary to see the legal provisions and various circulars which have relevance to the present case.4. In 1994 Chapter V of the Finance Act, 1994 was enacted in order to tax services rendered by service providers in India. … to issue clarifications under Section 378 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional Commissioner (Technical) Service

Shivam Coke Industries and Rani Sati Coke Manufacturing Company Vs. St ...

Court : Jharkhand

Subject : Sales Tax/VATLimitation

Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)

(Admn.), Dhanbad Division, Dhanbad whereby he has initiated suo motu revision proceedings under Section 46(4) of the Bihar Finance Act, 1981 and further for a declaration that the impugned notice issued by the Joint Commissioner is bad in … such person shall be given a reasonable opportunity of being heard.29. Section 67 of the Gujarat Sales Tax Act, 1969 lays down the provision of revision. Under this section, the Commissioner of his own motion within three years … the amount due from such person in the manner provided for in Chapter V.(6) Save as provided in the foregoing sub-sections, and subject to such

Union of India Vs. Harbhajan Singh Dhillon

Court : Supreme Court of India

Subject : Media and CommunicationConstitution

Acts : Finance Act, 1969 - Sections 24 ; Wealth Tax Act, 1957; Constitution of India - Articles 246 and 248

Reported in : AIR1972SC1061; [1972]83ITR582(SC); (1971)2SCC779; [1972]2SCR33

1970, which was heard by a Bench of five Judges. Four Judges held that Section 24 of the Finance Act, 1969, insofar as it amended the relevant provisions of the Wealth Tax Act, 1957, was beyond the legislative competence … articles on the contrary is quite clear that this was not the intention of the Constituent Assembly v. Chapter I of Part XI of the Constitution deals with 'Distribution of Legislative Powers.' Article 246 in this Chapter