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Commissioner of Wealth-tax Vs. Suresh Mohan Thakur

Court : Patna

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 5(1); Finance Act, 1971;

from April 1, 1963, and the Explanation was added with effect from April 1, 1972, by the same Finance Act in Section 5(1)(viii), gave out a clear intention of Parliament that the wider meaning of the word 'jewellery' … Assistant Commissioner following the decision of the Orissa High Court in CWT v. Binapani Chakraborty [1978] 114 ITR 82, allowed the appeal and directed the Wealth-tax Officer to obtain a list of gold ornaments of the assessee

Commissioner of Wealth-tax Vs. 1. Smt. Vidyawati Devi Rathi 2. Smt. Pr ...

Court : Rajasthan

Subject : Direct Taxation

Reported in : (1986)57CTR(Raj)107; [1986]160ITR887(Raj)

the assessee, subject to a maximum of twenty-five thousand rupees in value.'This clause(xv) was subsequently deleted by the Finance Act, 1963. In CWT v. Arundhati Balkrishna : [1970]77ITR505(SC) , their Lordships of the Supreme Court, while considering the … or any precious or semi-precious stone, and that such ornaments are includible in the term jewellery alter March, 1972.'In order to appreciate the controversy raised in these cases, it would be necessary to give a legislative history … KASLIWAL J. - An identical question of law has been referred under section 27(1) of the Wealth-tax Act, 1957, in all the above-mentioned reference applications … taking the latter view are CWT v. Binapani Chakraborty [1978] 114 ITR 82, CWT v. Aditya Vikram Birla : [1978]114ITR711(Cal) , CWT v. Smt. Tarabai

Commercial Tax Officer and ors. Vs. Vishnu Agencies (P.) Ltd.

Court : Kolkata

Subject : Sales Tax

Reported in : [1975]36STC527(Cal)

are as follows:3. Respondent No. 1, Messrs. Vishnu Agencies Private Ltd., is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941, and a licensed stockist and dealer of cement, which is a controlled commodity and … to the person aiding and abetting the contravention of any order under Section 3 of the said Act. Section 8 extends the penalties for contravention of any order passed under Section 3 of the said Act to a … 4(b), solemnly affirmed by Badrilal Todi before me this the...day of April, 1972.Serial No. 176921.CommissionerGovernment of West BengalDepartment of Food, Relief & Supplies (Supplies)Directorate of

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 … Bengal Sales Tax Rules, 1995 framed Rule 42 made pursuant to Section 17(3)(a)(xi) of the Act and Rule 81 made pursuant to Section 17(3)(3)(iii) of the Act which provided for exemption of tax on sales of tea

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

that under Section 8(5) of the Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect … the words 'any person or class of persons' were inserted to Section 8(5) by Central Sales Tax (Amendment) Act, 1972, with a view to empower the State Governments to grant in public interest total / partial exemption from

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

that under Section 8(5) of the Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect … the words 'any person or class of persons' were inserted to Section 8(5) by Central Sales Tax (Amendment) Act, 1972, with a view to empower the State Governments to grant in public interest total / partial exemption from

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 … dated 10-5-1973 and Exemption Notification No. 156/64, dated 16-10-1964, issued under Rule 8(1) of the Central Excise and Salt Rules, 1944 (hereinafter referred to as

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

Union of India (Uoi) and anr. Vs. Azadi Bachao Andolan and anr.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 5, 6, 7, 10(1), 44, 51, 73, 90, 115A, 116, 119, 119(1), 119(2), 245O, 245S and 245R; Companies (Profits) Surtax Act, 1964; Evidence Act; Income Tax Act, 1922 - Sections 49A; Finance Act, 1972; Finance Act, 1991 - 90(1) and 90(2); Constitution of India - Articles 1, 2(2), 3, 4, 4.1, 4(3), 10, 11, 12, 13, 13(4), 14, 15, 16, 17, 18, 18(2), 20, 21, 22, 25, 28, 31B, 73 and 265; Central Excise Act, 1944 - Sections 5A; Central Sales Tax Act, 1956 - Sections 8(5); Customs Act - Sections 25; Economic Crime and Anti Money Laundering Act, 2000; Companies Act, 1984; Stock Exchange Act, 1988; Income Tax Law; Income and Corporation Taxes Act, 1970 - Sections 460; Wealth Tax Act - Sections 21(2)

Reported in : (2004)1CompLJ50(SC); (2003)184CTR(SC)450; [2003]263ITR707(SC); JT2003(Suppl2)SC205; 2003(8)SCALE287; (2004)10SCC1

1961 was introduced, Section 90 contained therein initially was a reproduction of Section 49A of 1922 Act. The Finance Act, 1972 (Act 16 of 1972) modified Section 90 and brought it into force with effect from 1.4.1972. The object … aforesaid is concerned, it is taxable only in the State in which such a person is a 'resident'. 8. Article 25 lays down the Mutual Agreement Procedure. It provides that where a resident of a Contracting State

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 … was called for from the appellant. The same was, thereafter, furnished by the appellant vide its letter dated 8.3.2006. It was, alleged that the appellant had suppressed material facts and knowingly, willfully and wrongly had taken and