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Agro-industrial Trading Corporation Vs. State of Kerala

Court : Kerala

Subject : Sales TaxExcise

Acts : 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

Reported in : 1988(38)ELT618(Ker)

definition of 'Cotton Fabrics', in Item 19 of the Central Excises and Salt Act as amended by the Finance Act, 1969 into Item 4 of Schedule III of the Madras General Sales Tax Act. Schedule III had therefore to … that the restrictions imposed by certain specified provisions of the Art,'shall be deemed to have been imposed under Section 19 of the Sea Customs Act, 1878, and all the provisions of that Act shall have effect accordingly...'Section 19

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

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

not include agricultural land, growing crops, grass or standing trees on such land.90. By Section 24 of the Finance Act, 1969, Section 2(e) was amended omitting the non-inclusion of agricultural land for the assessment year commencing from April 1, 1970 … is from the Judgment of the High Court of Punjab & Haryana in Civil Writ No. 2291 of 1970, which was heard by a Bench of five Judges. Four Judges held that Section 24 of the Finance

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

Vrindavan Goverdhan Lal Pittie Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India - Articles 14 and 19(1); Wealth Tax Act, 1957 - Sections 18(1); Finance Act, 1969

Reported in : AIR1986SC1668; [1986]160ITR318(SC); 1986(1)SCALE961; 1986Supp(1)SCC308; [1986]2SCR851; 1986(2)LC113(SC)

Pradesh challenging the constitutional validity of Section 18(1)(a) of the Wealth Tax Act, 1957 as amended by the Finance Act, 1969 on the ground that it infringes Articles 14 and 19(1)(f) of the Constitution. That petition was dismissed by

State of Kerala Vs. Attesee (Agro Industrial Trading Corporation)

Court : Supreme Court of India

Subject : Sales Tax

Acts : Constitution of India - Articles 269, 286, 286(2) and 286(3)

Reported in : AIR1989SC222; 1989(19)ECC60; 1988(38)ELT720(SC); JT1988(4)SC250; 1988(2)SCALE1597; 1989Supp(1)SCC733; [1988]Supp3SCR601; [1989]72STC1(SC)

Matched in: Citation AIR1989SC222; 1989(19)ECC60; 1988(38)ELT720(SC); JT1988(4)SC250; 1988(2)SCALE1597; 1989Supp(1)SCC733; [1988]Supp3SCR601; [1989]72STC1(SC)

Deechand Sarda Vs. Union of India (Uoi)

Court : Guwahati

Subject : Customs

Acts : Customs Act, 1962 - Sections 112, 125(1), 128, 129 and 129(1); Customs (Amendment) Act, 1969 - Sections 111(P); Assam Sales Tax Act, 1947 - Sections 30(1); Assam Finance (Sales Tax) Act, 1956 - Sections 19(1); Constitution of India - Article 226

explanation of the petitioner and confiscated the seized cloth in question under Section 111(P) of the Customs (Amendment) Act, 1969 and made the confiscation absolute in terms of Section 125(1) of Customs Act, 1962, and also imposed a … the first proviso to Section 30(1) of the Assam Sales Tax Act, 1947. Similarly the first proviso to Section 19(1) of the Assam Finance (Sales Tax) Act, 1956 is also different from the proviso to Section 129(1) of

Commissioner of Income-tax, Gujarat-i Vs. Satellite Engineering Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 15C; Income Tax (Amendment) Act, 1961 - Sections 84

Reported in : [1978]113ITR208(Guj)

in its place section 80J was enacted in Chapter VIA to provide a substantially similar relief. By the Finance Act, 1969, the time-limit of 23 years in section 80J(4)(iii) was increased to 28 years and by the Finance Act, … disposed of by a common judgment. 2. The assessment years involved in these two references are assessment years 1966-67 and 1967-68. The relevant previous years are financial years ending March 31, 1966, and March 31, 1967, respectively.

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

not include agricultural land, growing crops, grass or standing trees on such land.90. By Section 24 of the Finance Act, 1969, Section 2(e) was amended omitting the non-inclusion of agricultural land for the assessment year commencing from April 1, 1970 … is from the Judgment of the High Court of Punjab & Haryana in Civil Writ No. 2291 of 1970, which was heard by a Bench of five Judges. Four Judges held that Section 24 of the Finance

P.K. Kunju Vs. State of Kerala and ors.

Court : Kerala

Subject : Constitution

Acts : Constitution of India - Article 166(2); Commissions of Inquiry Act, 1952 - Sections 3; Government of Kerala Rules - Rule 12

Reported in : AIR1970Ker252

Socialist Party (K.S.P.). The Chief Minister belonged to the Marxist Communist Group, and the petitioner, who was the Finance Minister, to the S.S.P. It is of some relevance to mention that the Speaker of the Assembly was … the Assembly. This eventually led to the constitution of a Commission of Enquiry under the Commissions of Inquiry Act 1952, under Ext. P6 notification, and to the petitioner vacating office as the Finance Minister, pending clearance of … the petitioner, and to submit his report on or before 30th September 1969. Two different applications were moved before the Commission by the petitioner. The … those grounds, and not a 'judgment' or 'order' within the meaning of Section 5 of the Kerala High Court Act, so as to attract a … 1. After the general elections in March 1967, what was popularly known as the United Front