Advanced Search Results

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 … Sales Tax Reference No. 12 of 1978, the following question is referred to us for our opinion under section 69(1) of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as 'the Gujarat Act' for the sale … contentions at appropriate stages while dealing with the contention of the assessees. 11. What is the effect of retrospectivity of an amending Act has been

Excise Commissioner and anr. Vs. Mysore Sales International Ltd. and o ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 3, 44AC, 119, 120(1), 120(2), 120(4), 124(2), 124(3), 124(4), 124(5), 206C, 206C(1), 206C(2), 206C(3), 206C(5), 206C(6), 206C(7), 206C(9) and 206C(11); Finance Act, 1992; Karnataka Excise Act, 1963 ; Salt Act, 1944 - Sections 5(3); Karnataka Excise (Lease of Right of Retail Vend of Liquors) Rules, 1969 - Rule 3; Karnataka Excise (Arrack Vend Special Conditions of Licenses) Rules, 1967 - Rule 4; Constitution of India - Article 226 and 227

Reported in : [2006]286ITR136(KAR); [2006]286ITR136(Karn)

with the Explanation Part to Sub-section (11) of Section 206C of the Act which was inserted by the Finance Act w.e.f. 1st April, 1992. Insofar as liquor for human consumption (other than Indian made foreign liquor), the percentage … Karnataka Excise Act of 1963 read with Karnataka Excise (Lease of Right of Retail Vend of Liquors) Rules, 1969 (hereinafter referred to as Excise 'Act' and 'Rules' in short). It is also an undisputed fact that the

B.S.N.L. Vs. Telecom Regulatory Auth.of India and ors.

Court : Supreme Court of India

Subject : Service Tax

video conferencing, radio paging and cellular mobile telephone.16. In February 1993, the Finance Minister in his Budget speech announced Government’s intention to encourage private sector … Restrictive Trade Practices Commission established under sub-section (1) of section 5 of the Monopolies and Restrictive Trade Practices Act, 1969; (b) the complaint of an individual consumer maintainable before a Consumer Disputes Redressal Forum or a Consumer Disputes … issued before or after 24.1.2000 - especially in view of the non-obstante clause in sub- section (1) of Section 11 and sub-clause (ii) of Clause (b) of sub-section (l) of Section 11 of the TRAI (Amendment) Act of

Varadaraja theatres (P.) Ltd. Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1989)29ITD29(Mad.)

to drop the proposed action.3. The Commissioner of Wealth-tax referred to the provisions of Section 40(3) of the Finance Act of 1983, which provides for levy of wealth-tax in the case of closely-held companies. After quoting Clause (vi)

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 … to amounts claimed both under the head 'Business promotional expenses' as well as under the head 'Entertainment expenses'. 11. Now, coming to the assessment year 1969-70, the amounts claimed by the assessee on account of business promotional

Prafulla Kumar Sahoo Vs. State of Orissa and anr.

Court : Orissa

Subject : Service

Acts : Constitution of India - Articles 41, 45, 46, 226 and 227; Grant-in-aid Order, 1994; Orissa Education Act, 1969 - Sections 7C, 7C(1), 7C(4) and 24B

Reported in : 95(2003)CLT658; 2003(I)OLR91

follows : (I) In view of the Government decision to abolish 50% of the base level posts and Finance Deptt. Circular restricting filling up of vacant posts a decision was taken not to admit any post in … not tenable in law. Mr. Swain submitted that under Sub-section (4) of Section 7(C) of the Orissa Education Act, 1969, the State Government has made the Orissa (Non-Government Colleges, Junior Colleges and Higher Secondary Schools) Grant-in-Aid Order, 1994 … petition allowed - Sections 100-A [As inserted by Act 22 of 2002], 110 & 104 & Letters Patent, 1865, Clause 10: [Dr. B.S. Chauhan, CJ,

Excise Commissioner and anr. Vs. Mysore Sales International Ltd. and o ...

Court : Karnataka

Subject : Direct Taxation

Reported in : (2006)203CTR(Kar)505

with the Explanation Part to sub-section (11) of section 206C of the Act which was inserted by the Finance Act with effect from 1-4-1992. Insofar as liquor for human consumption (other than Indian made foreign liquor), the percentage … Karnataka Excise Act of 1963 read with Karnataka Excise (Lease of Right of Retail Vend of Liquors) Rules, 1969 (hereinafter referred to as Excise 'Act' and 'Rules' in short). It is also an undisputed fact that the

Mysore Sugar Co. Ltd. Vs. Dy. Cit (Tds)-i

Court : Karnataka

Subject : Direct Taxation

Reported in : [2006]154TAXMAN447(Kar)

with the Explanation Part to sub-section (11) of section 206C of the Act which was inserted by the Finance Act w.e.f 1-4-1992. Insofar as liquor for human consumption (other than Indian made foreign liquor), the percentage of collection … Karnataka Excise Act of 1963, read with Karnataka Excise (Lease of Right of Retail Vend of Liquors) Rules, 1969 (hereinafter referred to as Excise 'Act' and 'Rules'). It is also an undisputed fact that the sale of

Munishi Ram Mehta Vs. Assistant Sales Tax Officer

Court : Delhi

Subject : Sales Tax

Reported in : [1973]32STC213(Delhi)

petitioner, has raised the following contentions in support of the relief claimed:(1) That the extension of the Bengal Finance (Sales Tax) Act, 1941, to the State of Delhi was invalid and in any case no modifications could … Assistant Sales Tax Officer, Ward No. 37 by order dated 17th June, 1969, framed assessment order holding the petitioner to be liable to pay Rs. … (2a) lays down the period within which the assessment should be made and completed. If Sub-section (1) of Section 11 were to be read to provide the limitation for completing the assessment, Sub-section (2a) of this section will

Maruti Udyog Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : [2005]92ITD120(Delhi)

The legislature made retrospective amendment to section 28 of the Act by inserting clauses (iiia) to (iiic) by Finance Act, 1990 with effect from 1-4-1962. Thus, income by way of duty drawback became taxable income by virtue of … 1981(8)ELT667(Del) , judgment of Supreme Court in the case of Garden Silk Mills Ltd. v. Union of India 113 ELT 358 (SC). According to Supreme Court judgment, taxable event is not reached till goods reaches the custom