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Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

the goods in question. This is further clear from the fact that for the first time by the Finance Act, 1969, sub-item (aa) was added to item No. 27 in the First Schedule to the Excise Act and it … of Entry (Ex. 1) dated July 7, 1965. Section 2A of the Act was inserted by Act No. III of 1963 and it came into force on February 2, 1963. Therefore, on July 7, 1965, Section 2A

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 … or textile fabrics, and therefore, their sales amounting to Rs. 31,775 are not covered by entry 18(a) of Schedule II, Part A, to the Gujarat Sales Tax Act, 1969, as contended by the applicant but are covered by

Madras Aluminium Co. Ltd. and anr. Vs. Union of India (Uoi)

Court : Chennai

Subject : Excise

Acts : Indian Tariff Act, 1934 - Sections 2A; Central Excise Act, 1944 - Sections 3(1) and 26B(2); Finance Act, 1969 - Sections 30; Indian Contract Act - Sections 72; Limitation Act, 1908 - Schedule - Article 96; Customs Act - Sections 27; Finance Act, 1970 - Sections 32; Orissa Sales tax (Amendment) Act, 1958 - Sections 9B, 9B(32) and 14A; Constitution of India - Articles 19(1), 19(6), 226, 265 and 301; Central Excise Rules - Rules 9, 10, 11, 27 and 173J

Reported in : 1990LC607(Madras); 1980CENCUS50D; 1981(8)ELT478(Mad)

ingots, bars, blocks, slabs, billets, shots and pellets.'The following sub-item (aa) was introduced by Section 30(xxi) of the Finance Act, 1969 with effect from 1-3-1969 :-'(aa) Wire bars, wire rods and castings not otherwise specified.'By Section 32 of the … duty paid for the period prior to the introduction of sub-item (aa) in item 27 of the First Schedule to the Central Excises and Salt Act, 1944 by the Finance Act of 1969.8. By show cause notice … product manufactured by them, that is properzi rods do not fall under iiem 27(a) the manufacture of crude aluminium cannot escape liability to excise duty.

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 … that the impugned Act was not a law with respect to entry 49 List II of the Seventh Schedule to the Constitution; in other words, it held that this tax was not covered by entry 49 List

Tara Singh Vs. Dy. Commissioner of Wealth Tax

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Land Acquisition

Reported in : (2006)97ITD482(Asr.)

sub-clause (2) of clause (e) of the then section 2 of the Wealth Tax Act, 1957, in the Finance Act, 1969.(f) The Wealth Tax authorities have wrongly interpreted the definition of urban land of the section 2(ea)(v) of the … that assessee as an urban asset but exemption was granted because it was exempt under para A(2) of Schedule I, Part I of the Wealth Tax Act. In the present Schedule I Part I there is no … therefore, not included within the definition of 'asset' as defined under section 2(ea) of the Wealth Tax Act, 1957. Identical facts of the case are

Collector of Central Excise Vs. Alco Industries

Court : Chennai

Subject : Excise

Acts : Central Excise Act

Reported in : 1993(42)ECC85; 1993LC584(Madras); 1991(55)ELT184(Mad); (1991)IIMLJ287

with that of the motor by using a v-belt.3. Excise Tariff Item 33-C which was introduced by the Finance Act No. 14 of 1969 with effect from 1-3-1969 reads as follows :- (The First Schedule)------------------------------------------------------------------------Item No. Description of … hotels,restaurants, hostels, offices, educational institutions,hospitals, train kitchens, aircraft or ships' pantries,canteens, tailoring establishments, laundry shops and hairdressing saloons.Explanation II :- Interchangeable parts or auxiliarydevices accompanying an appliance to make it suitable forvarious purposes shall be assessed to

Tara Singh Vs. Deputy Commissioner of Wealth Tax

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2005)97TTJ(Asr.)941

Sub- clause (2) of Clause (e) of the then Section 2 of the WT Act, 1957, in the Finance Act, 1969. (f) The WT authorities have wrongly interpreted the definition of urban land of the Section 2(ea)(v) of the … assessee, the exemption was granted because certain restriction i.e., upto 150 mts. was restricted as per the earlier Schedule Roads and Controlled Areas Restriction on Unregulated Development Act, 1963 (Now PUDA). 8. As per the CTR Encyclopaedia … therefore, not included within the definition of 'asset' as defined under Section 2(ea) of the WT Act, 1957. Identical facts of the case are that

Chamundi Hotel (P) Ltd. and ors. Vs. State and ors.

Court : Karnataka

Subject : Constitution

Acts : Constitution of India - Article 31C, 294, 295 and 300A; The Bangalore Palace (Acquisition And Transfer) Act, 1996; ;The Bangalore Palace (Acquisition And Transfer) Act, 1996 - Sections 40

Reported in : ILR1997KAR1573

to the Commissioner : Every person having a claim with regard to any of the matters specified in Schedule II in relation to the Palace before the appointed day shall prefer such claim before the Commissioner within thirty … formative years, socialism aims at providing all opportunities for pursuing the educational activity. For want of wherewithal or financial equipment the opportunity to be fully educated shall not be denied. Ordinarily, therefore, a socialist State provides for … Accession and Articles 294 and 295 of the Constitution of India. The action of the State Legislature in enacting the laws with respect to the

Sirpur Paper Mills Ltd. Vs. Director of Inspection, Customs and Centra ...

Court : Andhra Pradesh

Subject : Direct TaxationExcise

Acts : Income Tax Act, 1961 - Sections 27, 81, 99(1), 280ZD and 280ZD(6)

Reported in : 1983(12)ELT457(AP); [1982]136ITR120(AP)

20 per cent of the total amount to chargeable on such goods; and...' 19. Section 31 of the Finance Act, 1969, also is in similar terms. Based on the language, learned counsel argued that the special duty contemplated under … has been framed, wherein the class of goods and the rate of tax credit certificate are mentioned in Schedule I. Item 3 of the said Schedule relates to 'paper, all sorts, other than, (i) newsprint, and (ii)

Union of India (Uoi) Vs. Shri Harbhajan Singh Dhillon

Court : Supreme Court of India

Subject : Constitution

Acts : Expenditure Tax Act; Bombay Finance Act, 1932 Sections 20, 21 and 22; Gift Tax Act, 1958; Madras Urban Land Tax Act, 1966; Bombay City Civil Court Act, 1948; Gold (Control) Act, 1868; Bombay Finance (Amendment) Act, 1939; Finance Act, 1969 Sections 2, 3, 4, 5, 5(1), 6, 7 and 24; Wealth Tax Act, 1957 - Sections 2 and 3; Federation Act ; Urban Immovable Property Tax Act ; Madras Agriculturists Relief Act, 1938; Income Tax Act, 1922 - Sections 3, 4, 5 and 7(1); Government of India Act, 1935 91, 92, 99, 100, 100(1) and 104; Gujarat Municipalities Act - Sections 99; Punjab Urban Immovable Property Tax Act, 1940; Bombay Municipal Act, 1888 - Sections 22; Constitution of India - Articles 1, 14, 19, 19(1), 39, 99, 198-A, 217, 223, 231, 245 to 255 and 302-325

Reported in : AIR1972SC1061a

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 … that the impugned Act was not a law with respect to entry 49 List II of the Seventh Schedule to the Constitution; in other words, it held that this tax was not covered by entry 49 List