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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 … duty @ Rs. 360 per M.T. was levied by the Central Government in exercise of the powers under Section 25 of the Customs Act as Customs duty. The respondent denied that the provisions of Section 27 of the

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 … Sales Tax Act, 1965, which received the assent of the President on 25th May, 1965. Section 2(1) of the Act provided that the Madras General

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) … These three appeals are against the orders of the Commissioner of Wealth-tax, Tamil Nadu-II, Madras, passed under Section 25(2) of the Wealth-tax Act, 1957, setting aside the assessments made on the assessee for the assessment years 1984-85,

income-tax Officer Vs. Lt. Col. G.R. Chopra

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1985)11ITD662(Delhi)

item (1) in the above Clause (iv), which is mentioned hereinbefore, the following item was substituted by the Finance Act, 1969, with effect from 1-4-1970 : (1) where the conveyance is a motor car and the amount of the … on 31-3-1978.2. Against the pension received by the assessee of Rs. 7,320, he had claimed standard deduction under section 16(i) of the Income-tax Act, 1961 ('the Act'), of Rs. 1,464. The said claim of the assessee was … law pertaining to the standard deduction allowed against pension income under Section 256(1) of the Act. As far as the second and third years are

Commissioner of Wealth Tax Vs. Dr Karan Singh and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India - Articles 32, 133, 134, 136, 141, 226, 245, 265 and 370(1); Wealth Tax Act, 1957 - Sections 1(2) and 3 to 7; Finance Act, 1969 - Sections 24; Constitution (Application to J & K) Order, 1954

Reported in : (1993)110CTR(SC)221; [1993]200ITR614(SC); JT1993(2)SC321; (1993)2MLJ57(SC); 1993(1)SCALE270; 1993Supp(4)SCC500

include property of every description movable or immovable excepting, agricultural land inter alia. By Section 24 of the Finance Act, 1969 (Act 14 of 1969) agricultural land was prospectively included within the ambit of assets'. It would be instructive … 248.15. In his learned judgment, Sikri, CJ., considered the constitutional scheme specially with reference to Articles 246, 248, 250 and 253 and Section 104 of the Government of India Act, 1935. While considering the Constituent Assembly Debates

Commissioner of Wealth-tax Vs. R.D. Chand and

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14(1) and 18(1); Wealth Tax (Amendment) Act, 1964; Finance Act, 1969

Reported in : [1977]108ITR787(AP)

Once again, the provisions of Section 18 of the Wealth-tax Act. were amended by Section 24 of the Finance Act, 1969, and Clauses (i) and (ii) of the Wealth-tax (Amendment) Act, 1964, were substituted by the following Clauses (i) … revenue with costs. Answer to question Nos 2 in R.C. No. 14/75 is not necessary. Advocate's fee Rs. 250 in each case. Direct Taxation - continuing offence - Sections 14 (1) and 18 (1) 0f Wealth Tax

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 … and under the amended item 27 (a)(ii), wire rods and castings not otherwise specified were made excisable at 25 per cent ad valorem. At this stage, it is necessary to refer to a few provisions of the

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Constitution of India - Articles 14, 21, 32, 51, 136, 141, 245, 246, 246(1), 246(2), 246(3), 248, 248(2), 249 to 252, 253, 256, 257, 265, 276, 301, 356 and 366; Cess Act, 1980 - Sections 2, 3, 5, 5(1) 6 and 18; West Bengal Primary Education Act, 1973 - Sections 78, 78A, 78(1), 78(2) and 78(2A); West Bengal Rural Employment and Production Act, 1976 - Sections 2 and 4; Cess Act, 1880 - Sections 3, 4, 5, 6(1) and 72; West Bengal Land Reforms Act, 1955 - Sections 23B(1); West Bengal Taxation Laws (Amendment) Act, 1992 - Sections 2; Bengal General Clauses Act, 1899 - Sections 3, 4(2) and 4(2A); West Bengal Taxation Laws (Amendment) Act, 1981; West Bengal Taxation Laws (Amendment) Act, 1989; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 2, 4, 4A , 9, 9(2), 9A, 13(2

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201; [2004] 1 SCR 564

in this context. In the said decision this Court was concernedwith the provision of Section 24 of the Finance Act, 1969 whereby thedefinition "net-wealth" in the Wealth Tax Act was amended including theagricultural land in assets for the purpose … Act is a complete code providing for regulation of mine andmineral development including the power to levy tax. Section 25 deals withrecovery of rent, royalty, tax, fee or other sums due to the Governmentunder the Act or the

Ajanta Exhibitors Vs. State of Gujarat and ors.

Court : Gujarat

Subject : Electricity

Reported in : (1992)1GLR136

Finance, Department of Revenue had issued Notification dated 18-4-1980 in exercise of power conferred by Sub-section (1) of Section 25 of the Customs Act, 1962, exempting aluminium wire rods or aluminium ingots falling within Chapter 76 of the

Parle Biscuits (P) Ltd. Vs. the State of Bihar and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 13, 13(1) and 21(1); Bihar Finance (Amendment) Act, 1985 - Sections 13(1) and 21; ;Companies Act, 1956; Central Sales Tax Act, 1956 - Sections 7, 11(1), 11(2), 11(4), 12(2), 14 and 21; Bihar Electricity Duty Act, 1948 - Sections 3(1); Bihar and Orissa General Clauses Act, 1917 - Sections 24 and 27

Reported in : 2003(51)BLJR2064; 2005(192)ELT23(SC); [2005(3)JCR46(SC)]; JT2004(10)SC449; (2005)9SCC669; [2005]139STC204(SC)

High Court holding that notification S.O. 154, dated 28.1.1985 issued under proviso to Section 13(1) of the Bihar Finance Act, 1981 (in short the 'Act') in relation to sale and purchase of packing materials, is applicable to the