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Gulabchand Harekchand and anr. Vs. State of West Bengal and ors.

Court : Kolkata

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941 - Sections 4, 5 and 8(3); ;Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972; ;Central Excises Act, 1944; ;Bengal Sales Tax Rules, 1941 - Rule 3 and 3(28); ;West Bengal Sales Tax Act, 1954; ;Constitution of India - Article 226

Reported in : 1985(5)ECC235,1986(23)ELT306(Cal),[1985]59STC224(Cal)

the Bengal Finance (Sales Tax) Act, 1941 and the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. The petitioners also pray for writ of or in the nature of mandamus calling upon the respondents to … or 'guraku' for use in teeth and also for hookha.3. According to the petitioners, under item 18 of Schedule I to the Sales Tax Act, tobacco for hookah in any form and under Rule 3(28) of the Bengal

Commissioner of Income-tax Vs. Ambalal Kilachand and (Late) Tulsidas K ...

Court : Mumbai

Subject : Direct Taxation

Acts : Finance Act, 1972; Income Tax Act, 1961 - Sections 5, 5(1), 90, 91, 194 and 198

Reported in : (1995)124CTR(Bom)252; [1994]210ITR844(Bom)

in our Income-tax Act, 1961. 12. The law in the United Kingdom after 1973 is governed by the Finance Act, 1972. Under the Finance Act, 1972, section 84 provides that where a company resident in the United Kingdom makes … tax; but income-tax for a year of assessment after the year 1965-66, shall be chargeable under a new Schedule F in respect of all dividends and other distributions in that year of a company resident in the

Manubhai A. Sheth and Others Vs. N.D. Nirgudkar, 2nd Income-tax Office ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14)

Reported in : (1981)22CTR(Bom)41; [1981]128ITR87(Bom); [1980]4TAXMAN381(Bom)

in India.'15. Sub-clause (ii) of cl. (14) of s. 2 was substituted by a new sub-clause by the Finance Act, 1972. Sub-clause (iii) was substituted with effect from April 1, 1970, by the Finance Act, 1970, by a new … the enactment relating to Indian income-tax'. By entry 54 in List I (Federal Legislative List) of the Seventh Schedule to the said Act taxes on income other than agricultural income were made a federal subject, while under

Jeewanlal (1929) Ltd. Vs. Income-tax Officer, J-ward and anr.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 154; ;Finance Act, 1965 - Section 2(5)

Reported in : [1979]118ITR946(Cal)

entitled to rebate under para. F(I)(b)(ii)(a) of Part I of the First Schedule to the said Finance Act, 1965. I will refer to the relevant … was contended alternatively that the petitioner was entitled to certain deductions as provided under Section 2(5)(a)(i) of the Finance Act, 1965, as the said receipts were income or profits derived from export of goods or merchandise out of … inter alia, that the aforesaid two reliefs were wrongly not allowed by the ITO. On the 3rd February, 1972, the AAC of Income-tax disposed of the appeal. The AAC observed, inter alia, as follows : '1965-66.--The Income-tax

State of West Bengal and ors. Vs. Anil Krishal Paul

Court : Kolkata

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941 - Section 6; ;West Bengal Sales Tax Act, 1954 - Section 25; ;Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972

Reported in : [1993]88STC337(Cal)

challenging the levy and collection on 'gudakhu' or 'gurakhu' under the Bengal Finance (Sales Tax) Act, 1941, the West Bengal Sales Tax Act, 1954 and … the West Bengal Sales Tax Act, 1954 and the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 (hereinafter referred to as 'the 1941 Act, the 1954 Act and the Entry Tax Act', respectively) and the … tobacco for hookah.5. The grievance of the writ petitioner was that though under item No. 18 of the Schedule I of the 1941 Act, tobacco for hookah in any form and under Rule 3(28)(b) of the Bengal Sales

Commissioner of Sales Tax Vs. Chhogalal and Sons

Court : Madhya Pradesh

Subject : Sales Tax

Reported in : [1984]55STC200(MP)

exempt from tax. By the M. P. Vitta Adhiniyam, 1972 (Act No. 20 of 1972) (for short 'the Finance Act'), the Motor Spirit Act was repealed. Section 5 of the Finance Act inserted a new entry 38-A in … spirit in the State. It was payable by a dealer effecting such sale. Under item No. 34 of Schedule I to the Act sales of motor spirit as defined in the Motor Spirit Act were exempt from tax.

income-tax Officer Vs. R. Sivaraman

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1989)31ITD338(Mad.)

was an industrial company as defined in Section 2(6) (c) of the Finance (No.2) Act, 1971 and the Finance Act, 1972. Held that the assessee was not an 'industrial company' and was not entitled to be taxed at the … fittings. They have to be treated only as capital assets. No depreciation is provided for in the depreciation schedule in the Income-tax Rules for centering sheets and hence he disallowed the depreciation of Rs. 10,233.2. Aggrieved against

Muthoot Leasing and Finance Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2003)84ITD477(Coch.)

per cent. In relation to scheduled banks, the tax operation was suspended after 28th Feb., 1978, by the Finance Act, 1978. "Subsequently, the scope of the Interest-tax Act was extended to selected public financial institutions also. Operation of … applicant has to pay the entire balance amount mentioned in the second schedule remaining unpaid at the time of loss. He held that the transactions/documents … No. 760, dt. 13th Jan., 1998, and Sections 2(c), 2(e), 2(f), 7(b) and 8 of the Hire Purchase Act, 1972.8. The learned CIT(A) noticed that the assessee, in fact, first received the application from the applicant for advance

The State Of Himachal Pradesh Vs. Goel Bus Service Kullu

Court : Supreme Court of India

Subject : Land Acquisition

15.04.1998 for the reason that similar provisions enacted in the State of Rajasthan were repealed by the Rajasthan Finance Act, 1977 and, as such, the question raised was held to be no longer a live issue. The said … under: “Developed roads and bridges constitute arteries of a healthy economy. Himachal Pradesh being a hill 3 HPMVT Act 1972 25 State, the importance of roads, their construction and maintenance can hardly be over emphasized as a vital … the State Legislature under Entry 56 of List II of the Seventh Schedule to the Constitution of India. The question that falls for consideration in

Wine, Spirit and Beer Association of India and ors. and Carew and Comp ...

Court : Kolkata

Subject : Sales Tax

Reported in : [1978]42STC113(Cal)

as and to the extent to which the same seeks to withdraw the exemptions in entry 25 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941, is ultra vires and should be struck down.2. Petitioner No. … Mookerji, J.1. In this rule the petitioners pray for a declaration that the West Bengal Taxation Laws (Amendment) Act, 1972, in so far as and to the extent to which the same seeks to withdraw the exemptions in