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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 … distinct from the customs duty and this would be clearly seen if we look into the proviso to Section 26 (1) of the Finance Act, 1965 and subsequently incorporated in Section 57(1) of the 1964 Act and Section

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 … and the reasons therefore, a 'judgment' within the meaning of the C.P.C., the newly added Sub-section (2) of Section 26, giving effect to this; and on Section 54, which stood amended to cany a right of appeal to

Commissioner of Income-tax Vs. Krishnakant Somabhai and Co.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(2) and 273

Reported in : [1994]207ITR905(Guj)

assessment for the assessment year commencing on April, 1, 1970, also. Before section 273 was substituted by the Finance Act, 1969, from April 1, 1970, there was no provision providing for penalty for non-compliance with sub-section (3) of section … Rs. 24,600 and on the basis of the assessed total income, the tax was worked out at Rs. 26,620. In view of the difference between the income-tax payable on the income disclosed in the return and the

Commercial Tax Officer and Others Vs. M/S. Biswanath Jhunjhunwala and ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941 - Sections 26; Bengal Sales Tax Rules, 1941 - Rule 80(5); Bengal Sales Tax Ordinance, 1973; Bengal Finance (Sales Tax) (Third Amendment) Act, 1974; Finance Act, 1956 - Sections 18 and 35; Income-tax Act, 1961 - Sections 297(2); Indian Income-tax (Amendment) Act, 1953 - Secttion 19

Reported in : 1996VIAD(SC)616; AIR1997SC357; JT1996(7)SC600; 1996(6)SCALE211; (1996)5SCC626; [1996]Supp5SCR286; MANU/SC/0097/1997

In the case of S.S. Gadgil, this Court said, and the passages are self-explanatory :Section 18 of the Finance Act, 1956, is, it is common ground, not given retrospective operation before April 1, 1956. The question then is, … Chaitra Sudi 2023 and 2024. These assessments were completed on 17th February, 1969, and 26th March, 1969. Under the law as it then stood, namely, … has been passed more than four years previously.3. The Bengal Sales Tax Ordinance, 1973, substituted Sub-section (i) of Section 26 of the Act. As substituted, Sub-section (i) of Section 26 read thus :26(1) The State Government may make

T. K. Roy Vs. Commissioner of Wealth-tax. S. Karam Singh V. Commission ...

Court : Guwahati

Subject : Direct Taxation

given a reasonable opportunity of being heard......"S. 18 was again amended in 1969 by section 24 of the Finance Act, 1969 Act 14 of 1969), and the amendment was given effect from April 1, 1969.By this amendment cls. (i) … returns for both the periods on May 18, 1970. The assessment was made by the W.T.O. on September 26, 1970. For the first period, the W.T.O. found the default for 46 completed months (from July 1, 1966,

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) … R.C. No. 39/74 [Addl. Commissioner of Income-tax v. Medisetty Ramarao : [1977]108ITR318(AP) ] which was disposed of on 26-12-1975 by a Bench of this court consisting of one of us, and the reference was answered against the

Addl. Commissioner (Legal) and anr. Vs. M/S. Jyoti Traders and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148 and 297(2); Finance Act, 1956 - Sections 18; Bengal Finance (Sales Tax) (Third Amendment) Act, 1974; Utter Pradesh Trade Tax Act, 1948; Bengal Sales Tax Rules, 1941 - Rule 80(5)

Reported in : [1999]112STC277(SC)

was assessed for the assessment years Chaitra Sudi 2023 and 2024. The assessments were completed on February 17, 1969 and March 26, 1969 respectively. Under Rule 80 (5) of the Bengal Sales Tax Rules, 1941 made under … case of a person deemed to be an agent of a non-resident person. By Section 18 of the Finance Act, 1956, period of one year was increased to two years. The relevant clauses of Section 34 prescribing the

Jay Engineering Works Ltd. Vs. Government of India, Ministry of Financ ...

Court : Andhra Pradesh

Subject : Excise

Acts : Finance Act, 1969; Finance Act, 1951 - Sections 6(2) and 7(2); Central Excises Act, 1944 - Sections 37; Indian Tariff Act, 1934 - Sections 2(A) and 32; Central Excise Rules, 1944 - Rules 10, 10A, 56, 56A, 56A(2) and 56A(3)

Reported in : 1979(4)ELT307(AP)

to as 'the Act'). Stators and rotors also were mentioned under the same Entry 33 until 1-3-1969. The Finance Act, 1969, however took them out of Entry 33 and placed them under Entry 30. It may be noticed that … Entry 33. The present dispute has arisen because of the said change in law.3. The Rules framed under Section 37 of the Act provide for, inter alia, levy, refund and exemption from excise duty. We will first … discontinued. The Assistant Collector of Central Excise then issued a notice dated 26-10-1971, calling upon the petitioner to show cause as to why the total

Commissioner of Income-tax, Tamil Nadu-i Vs. Standard Motor Products o ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80I

Reported in : (1980)17CTR(Mad)317; [1981]131ITR300(Mad)

the income exceeded Rs. 10 lakhs, then the rebate was reduced to 26 per cent. Part III of the Finance Act contains several entries. We … calendar year. In that year, the assessee claimed the relief admissible to priority industry in accordance with the Finance Act, 1965. First Schedule, Pt. I, Para. F, read with Pt. III. The ITO rejected this claim for rebate … is entitled to the rebate under the provisions of section 80E/80I for the assessment years 1966-67, 1968-69 and 1969-70 3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in

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 … unanimity as regards the principles upon which those laws were upheld .....' 26. In our opinion, therefore, this cannot be said to be abdication of