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Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Subject : Service Tax

Acts : Constitution of India - Articles 14, 19(1), 226, 246, 248, 276, 276(2) and 276(3); Finance Act, 1994 - Sections 3, 65, 65(1), 65(5), 65(13), 65(16), 65(31), 65(48), 66, 67 and 68; Finance Act, 1998 - Sections 116; Finance Act, 1997 - Sections 88; Architects Act, 1972 - Sections 23; Chartered Accountants Act, 1949; Bombay Shops and Establishments Act; Madras Shops and Establishments Act; Punjab Municipal Act; Bombay Municipal Boroughs Act, 1925; Punjab Professions, Trades, Callings and Employment Taxation Act, 1956; Panchayat Samitis and Zilla Parishad Act, 1961; West Bengal Panchayat Act; Government of Indian Act, 1935 - Sections 100; Cantonments Act; Bombay Municipal Boroughs Act; Expenditure-tax Act, 1987

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

the Gujarat Institute of Civil Engineers and Architects have challenged the constitutional validity of Section 88 of the Finance Act, 1997, and Section 116 of the Finance (No. 2) Act, 1998, levying service tax on consulting engineers and … is, for the time being, entered in the register of architects maintained under Section 23 of the Architects Act, 1972 (20 of 1972), and also includes any commercial concern engaged in any manner, whether directly or indirectly, in … have challenged the constitutional validity of Section 88 of the Finance Act, 1997, and Section 116 of the Finance (No. 2) Act, 1998, levying service

State of West Bengal and ors. Vs. A.S. Narayana

Court : Kolkata

Subject : Sales Tax

Reported in : [1977]40STC404(Cal)

Matched in: Advocate Gouri Mitter, Adv.-General, ;Ganendra N. Roy and ;Pradipta Roy, Advs. in Appeal from Original Order No. 726 of 1973, ;D.K. Dey, Adv. in Appeal from Original Order No. 109 of 1972 Arun Prakash Chatterjee and ;Samar Kumar Datta, Advs. in Appeal from Original Order No. 726 of 1973 and ;Ganendra N. Roy, Adv. in Appeal from Original Order No. 109 of 1972

Bharat Commerce of Industries Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Excise

Acts : Constitution of India - Article 226; Central Excises Act, 1944; Central Excises Rules, 1944 - Rules 8(1), 9 and 10; Central Excises (Amendment) Rules, 1977 - Rule 11; Finance Act, 1972

Reported in : 1979CENCUS447D; 1979(4)ELT527(Del)

blended yarn produced by the company could be treated as excisable item for the earlier period before the Finance Act, 1972, which introduced clear, unequivocal item No. 18E to cover such goods which were produced by the mixture of … additional duty of Rs. 4,182.04. It was now claimed that the assessed was liable to pay duty under Section No. 2 (iii) falling under Item No. 18 of the First Schedule to the Act under a notification … are as follows : Under Rule 9 of the Central Excise Rules, 1944, the assessed is required to pay excise duty on the yarn manufactured

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … G.S. Kulkarni, J. Both these appeals under Section 35 G of the Central Excise Act 1944 arise out of the common orders dated 6.1.2012 of the Customs, Excise and Service Tax Appellate Tribunal (Tribunal),

Bethuadahari Regulated Market Committee Vs. Tapan Kumar Saha and Other ...

Court : Kolkata

Subject : Civil

Acts : West Bengal Agricultural Produce Marketing (Regulation) Act, 1972 - Sections 4(3), 5, 13(1), 16(2), 17, 17(1), 18, 18(1), 19 and 20;; Bengal Finance (Sales Tax) Act, 1941;; Bombay Public Trsuts Act, 1950;; Punjab Agricultural Markets Act

Reported in : AIR1991Cal371,95CWN550

sold in the market area, the relevant part whereof is as follows:'17(1) Notwithslanding anything contained in the Bengal Finance (Sales Tax) Act, 1941 or any other law relating to taxation of agricultural produce in force, the market … the provisions of the West Bengal Agricultural Produce Marketing (Regulation) Act of 1972 (hereinafter referred to as 'the Act').2. It is the case of the … is that there should he a 'reasonable relationship' between the levy of the fee and the services rendered.'18. Section 19 of the Act says 'All moneys received by a market committee shall be paid into a fund to

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay service tax on the sale … 130 : (1983) 4 SCC 45; Union of India v. HS Dhillon [1972] 2 SCR 33 : AIR 1972 SC 1061; B.R. Enterprises v. State of UP [1999] 2 SCR 1111 : (1999) 9 SCC 700; R.M.D. … category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department

Polestar Electronic (Pvt.) Ltd. Vs. Additional Commissioner, Sales Tax ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bengal Finance (Sales Tax) Act, 1941 - Sections 5(2); Sales Tax Act

Reported in : AIR1978SC897; (1978)1SCC636; [1978]3SCR98; [1978]41STC409(SC); MANU/SC/0337/1978

(vi) such other sales as may be prescribed; This was the definition until 28th May, 1972, when by Finance Act, 1972 the main enactment in Section 5(2)(a)(ii) was substituted by the following provision :(2) In this Act the expression … interesting question of law relating to the interpretation of Section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941 as applied to the Union Territory of Delhi (hereinafter, for the sake of convenience referred to as Delhi).

Seagull Laboratories (i) Pvt. Ltd. Vs. Delhi Administration and ors.

Court : Delhi

Subject : Sales Tax

Acts : Delhi Sales Tax Act, 1975 - Sections 4(2); Constitution of India - Article 301

Reported in : 44(1991)DLT3; ILR1991Delhi290; [1991]81STC90(Delhi)

section 5(2)(a)(ii) and the second proviso. Section 5(2)(a)(ii) was amended with effect from 28th May, 1972, by the Finance Act, 1972, and the words 'in the Union Territory of Delhi' were added after the word 'manufacture' so as to … petition is, inter alia, to the provisions of section 4(2)(a)(v) 3rd proviso of the Delhi Sales Tax Act 1975 (hereinafter referred to as the 'Act') in so far as the said provision includes in the turnover of

Capital Co-operative Industrial Society Ltd. Vs. Registrar, Co-operati ...

Court : Delhi

Subject : Trusts and Societies

Acts : Delhi Co-operative Societies Act, 1972 - Sections 32(5)

Reported in : 1995IVAD(Delhi)907; 1995(35)DRJ552

J. (1) An order dated 6th December, 1994 (Annexure- K) under Section 59 of the Delhi Co-operative Societies Act, 1972 made by the Joint Registrar Co-operative Societies New Delhi, appointing an inquiry officer to fix liability, and a … R.C. Lahoti, J. (1) An order dated 6th December, 1994 (Annexure- K) under Section 59 of the Delhi Co-operative Societies Act, 1972 … itself. It is submitted that sub section (5) of Section 32 mandatorily provides for the Registrar to consult financing institutions to which a cooperative society is indebted before taking any action under sub-section (1) of Section 32

Sharan Desai M.arch Usa Vs. The State Of Karnataka

Court : Karnataka

Subject : Education

seeking nomination as a Member of the Council representing the Government of Karnataka, in terms of the Architects Act, 1972 (hereinafter referred to as ‘the Act’ for short). On 23-06-2021, when the petitioner did not receive any reply … of the First Schedule to the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970).” Section 19 empowers the Council for inspection of examinations and withdrawal of recognition of any Institute. Section 21 deals with … with Officers and other employees of the Council. Section 13 deals with finances of the Council and they read as follows: “4. President and Vice-President