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M/S. Saraswati Sugar Mills Vs. Haryana State Board and Others

Court : Supreme Court of India

Subject : Environment

Acts : Water (Prevention and Control of Pollution) Cess Act, 1977 - Sections 3; Water (Prevention and Control of Pollution) Cess Act, 1974; Constitution of India - Article 252; Bengal Finance (Sales Tax) Act, 1941; Marine Product Export Development Authority Act, 1972 - Sections 3(1); Agricultural and Processed Food Products Export Development Authority Act, 1985 - Sections 2

Reported in : AIR1992SC224; (1991)3CompLJ377(SC); JT1991(4)SC220; 1991(2)SCALE913; (1992)1SCC418; [1991]Supp1SCR523; 1992(1)LC7(SC); (1992) 1 SCC 419

with reference to the meaning of the word 'vegetable' in Item (6) of Schedule I to the Bengal Finance (Sales Tax) Act, 1941 held:That the word 'vegetable' in Item (6) of Schedule I to the Act must … vegetables which even after processing retain its character as vegetable.15. Processing: Section 3(1), Marine Product Export Development Authority Act, 1972 defines processing in relation to marine products, as including the preservation of such products as canning, freezing, drying,

Commissioner of Income Tax, Kerala Vs. Tara Agencies

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B(1A), 35(1)(B) and 801B; Finance Act, 1978 - Sections 2(7), 32A, 35B(1A), 35B(2), 80MM and 80MM(2); Marine Products Export Development Authority Act, 1972 - Sections 3(1); State Financial Corporation Act, 1951 - Sections 2(C); Bombay Sales Tax Act, 1953 - Sections 7 and 8; Kerala General Sales Tax Act, 1963 - Sections 5A(1); Central Sales Tax Act, 1956 - Sections 8(3); Central Sales Tax Rules - Rule 13; Central Excise Act, 1944 - Sections 2

Reported in : (2007)210CTR(SC)454; 2007(214)ELT491(SC); [2007]292ITR444(SC); JT2007(9)SC65; 2007(3)KLT624(SC); 2007(9)SCALE100; (2007)6SCC429

the controversy involved in this case, it would be proper to reproduce Section 35B(1A)&(2) as introduced by the Finance Act, 1978:(1A) Notwithstanding anything contained in Sub-section (1), no deduction under this section shall be allowed in relation to … milk by pasteurizing, fruits and vegetables by sorting and repacking.29. According to the Marine Products Export Development Authority Act 1972, [Section 3(1)], processing in relation to marine produces includes the preservation of such products such as canning, freezing, drying,

Binny Limited and ors. Vs. Union of India (Uoi)

Court : Chennai

Subject : Excise

Acts : Finance Act, 1972; Companies Act; Limitation Act, 1963 - Sections 17 - Schedule - Article 96; Indian Contract Act - Sections 72; Constitution of India - Article 226

Reported in : 1979CENCUS290D; 1979(4)ELT230(Mad)

levy and collect excise duty on blended yarn prior to the introduction of Item No. 18E by the Finance Act, 1972, on the strength of Trade Notice, dated 10-5-1973 and Exemption Notification No. 156/64, dated 16-10-1964, issued under Rule … taxing entry. He invited my attention to the following passages occurring in Brussels Fourth Impression, 1966, volume 2, sections VIII to XV, Chapters 41 to 83, at pages 707-708 :'Goods classifiable in any heading in Chapters 50 … by the petitioners are of the following types -Polyester / Cotton66-2/3% ... 33-1/3%65% ... 35%50% ... 50%83-1/3% ... 16-2/3%Polyester / Viscose65% ... 35%75% ... 25%*

Commissioner of Income Tax Vs. Munni Lal and Company

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 194C, 194C(1), 194C(2), 194C(3), 200, 201, 201(1A), 220(7), 221, 231, 256 and 256(2); Finance Act, 1972; Finance Act (Act No. 22), 1995; Direct Tax Laws (Amendment) Act, 1984

Reported in : (2006)204CTR(Raj)529; [2008]298ITR250(Raj); RLW2007(2)Raj1609

was charged, which was declared as his taxable income.3. Section 194C was inserted in IT Act, 1961 by Finance Act, 1972 w.e.f. 1st April, 1972. Under Sub-section (1) of Section 194C any person responsible for paying any sum to

Bhola Nath Kesari Vs. Director of State Lotteries and ors.

Court : Allahabad

Subject : Direct Taxation

Acts : Constitution of India - Article 82; ;Income Tax Act, 1961 - Sections 6 and 10(3); Income Tax Act, 1922 - Sections 4(3); Finance Act, 1972

Reported in : [1974]95ITR171(All)

from lotteries used to be exempt from Income-tax as being receipts of casual and non-recurring nature. By the Finance Act, 1972, certain amendments were made to the Income-tax Act, 1961, as a result of which the winnings from lotteries … gambling and betting also became taxable. The following amendments were made in the Income-tax Act, 1961. 4. In Section 2(24), which defines ' income ', a new Clause (ix) was added reading as under:' 2(24)(ix). Any winnings … entitled to Rs. 90,000. Out of this sum, a sum of Rs. 31,050 was deducted on account of income-tax and the petitioner was paid the

Hindustan Wire Products Ltd. Vs. Commissioner of Income Tax, Patiala

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33, 33(1)(A), 33(1)(B), 80B(7), 80E, 80I and 80I(1); Finance Act, 1972; Finance Act, 1968

Reported in : AIR1987SC566; (1986)55CTR(SC)183; [1986]161ITR749(SC); 1986(2)SCALE160; (1986)3SCC689; [1986]3SCR478

80E and subsequently of Section 80I will apply. Section 80I, it may be noted, was deleted by the Finance Act, 1972 with effect from April 1, 1973. With effect from April 1, 1968 the expression 'priority industry' was defined … of insulated copper wires manufactured by the appellant-assessee does not entitle it to the benefits conferred by Sections 33(1)(iii)(c)(A) and 80E of the Income Tax Act, 1961 for the assessment years 1966-67 and 1967-68 and the benefits

Hindustan Unilever Limited Vs. Assistant Commissioner, Commercial Taxe ...

Court : Kolkata

Subject : Sales Tax/VAT

Acts : West Bengal Sales Tax Act, 1994 - Sections 15, 17, 17(2) and 17(3); ;Central Sales Tax Act, 1956 - Section 5, 5(1), 5(3) and 6A; ;West Bengal Sales Tax Rules, 1995 - Rules 42 and 81; ;Finance Act, 1972; ;Bihar Finance Act, 1981 - Section 13(1); ;Constitution of India - Article 286

Reported in : 2008BusLR303(NULL)

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 … to as the 1956 Act). The petitioner purchased tea at Kolkata and Siliguri tea auctions through tea brokers. 3. West Bengal Sales Tax Rules, 1995 framed Rule 42 made pursuant to Section 17(3)(a)(xi) of the Act and

Director of Income Tax Vs. Maruti Center for Excellence

Court : Delhi

Subject : Education

amendments made to this section by section 7 [other than sub-clause (ii) of clause (a) thereof] of the Finance Act, 1972.] Section 13(3)(3) The persons referred to in clause (c) of sub-section (1) and sub-section (2) are the following, namely

Madura Coats Ltd. Vs. Assistant Collector of Central Excise and ors.

Court : Chennai

Subject : Excise

Acts : General Clauses Act, 1897 - Sections 6 and 24; Companies Act, 1913 - Sections 3; Mines Act, 1923 - Sections 29; Mines (Amendment) Act, 1952 - Sections 57 and 58; Companies Act, 1956 - Sections 10 and 75; Finance Act, 1972 - Sections 64; Arms Act, 1878 - Sections 15

Reported in : 1979CENCUS17D; 1978(2)ELT511(Mad)

of the powers conferred by Rule 8(1) of the Central Excise Rules, 1944.2. By Section. 64(c) of the Finance Act 1972, the Central Excise item No. 18 was amended and a new Tariff item No. 18-E was introduced. Varieties … 334. In that case, Chief Justice Rajamannar held that a notification conferring jurisdiction on the District Courts under Section 3 of the Companies Act, 1913, continued to operate by virtue of Section 24 of the General Clauses Act,

Amara Kondaiah Vs. Income-tax Officer, C-ward and anr.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24); Constitution of India - Article 246; Finance Act, 1972

Reported in : [1977]106ITR73(AP)

petition. 2. Prior to 1st April, 1972, winnings in horse races were not eligible to income-tax. By the Finance Act, 1972, Clause (ix) was added to Section 2(24) of the Income-tax Act, 1961, which defines 'income'. Now, according to … games and other games of any sort or from gambling or betting of any form or nature whatsoever. 3. In this writ petition Sri S. Dasaratharama Reddi, the learned counsel for the petitioner, questions the vires of