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State of Bihar and anr. Vs. Lucky Paper Industries

Court : Patna

Subject : Other Taxes

Acts : Bihar Finance Act, - Sections 4, 48(2) and 48(3); Bihar Finance Act, 1981; Haryana General Sales Tax Act, 1973 - Sections (9)(1)

Kr. Prasad and Jayanandan Singh, JJ.1. In exercise of the power conferred under Section 48(3) of the Bihar Finance Act, upon receipt of an application under Clause (b) of Sub-section (2) of Section 48 of the Act, this … others (1990) 76 S.T.C. 71, the Tribunal was right that since Section (9)(i)(b) of Haryana General Sales Tax Act, 1973 has been declared ultra vires, the levy of tax on estimated value of raw materials under Section 4

Aeroplane Shoe Factory Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1989)28ITD478(Delhi)

Inserted by Finance Act, 1966 with effect from 1-4-1962.5. Explanation 2 to Section 35B Originally inserted by the Finance Act, 1973 with6. Explanation 2 to Section 37(2A) Inserted by the Finance Act, 1983 with retrospective7. Explanation 8 to Section … been specifically mentioned in the Explanations inserted using the expression in question :--Si. Provision RemarksNo1. Explanation to Section 9(l)(ii) Inserted by Finance Act, 1983 with retrospective effect2. Explanation to Section 10(13A) Inserted by Taxation Laws (Amendment) Act,

Additional Commissioner of Vs. Hughes Services (Far East) (P.)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)87ITD137(Delhi)

contending that off-period salary is taxable in view of the provisions of Explanationto Section 9(1)(ii) as substituted by Finance Act, 1999 which, according to him, is retrospective in operation, being clarificatory/declaratory in nature. It was emphasized by him … the main Section itself. In Hiralal Ratanlal v. State of UP. [1973] 1 SCC 216 (225) : AIR 1973 SC 1034 (1040), it was ruled that if on a true reading of an Explanation it appears that

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

8.7.1999..The Union of India preferred SLP (c) No. 4131-34/2003 against the judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz. from 8.7.1999 to 28.2.2001 … STC 285 (State of Haryana v. Maruti Udyog Ltd.). Referring to Section 39 of Haryana General Sales Tax Act, 1973 under which also as in the instant case the assessee is required to deposit the tax assessed towards … means 'admit to consideration'. It would therefore appear that the direction to the court in the proviso to Section 9 is that the court shall not proceed to admit to consideration an appeal which is not accompanied by

The Coca-cola Export Corporation Vs. Income Tax Officer and anr.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147, 148 and 256(2); Foreign Exchange Regulation Act, 1973 - Sections 9 and 56; Constitution of India - Article 226; Foreign Exchange Regulation Act, 1947 - Sections 5 and 23

Reported in : 1998IVAD(SC)209; AIR1998SC1864; (1998)146CTR(SC)250; [1998]231ITR200(SC); JT1998(2)SC706; 1998(2)SCALE507; (1998)4SCC166; [1998]2SCR528

dated May 4, 1973 and November 6, 1974 of the Department of Economic Affairs in the Ministry of Finance, Government of India, allegedly laying down the ceiling on remittances on account of Home Office expenses and service … the provisions of the Foreign Exchange Regulation Act, 1947 (since repealed and re-enacted as the Foreign Exchange Regulation Act, 1973 with effect from January 1, 1974). Section 9 of the 1973 Act (Section 5 of 1947 Act) provides

English Indian Clays Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 23(3); Central Sales Tax Act, 1956 - Sections 9(1), 9(2), 9(2A) and 9(2B); Union Finance Act, 2000; Revenue Recovery Act - Sections 7 and 34; Haryana General Sales Tax Act, 1973 - Sections 48; Central Sales Tax (Amendment) Act - Sections 9 and 9(2); Constitution of India - Articles 14, 19(1), 20, 258(1), 258(2) and 265

Reported in : (2008)11VST709(Ker)

that Section 9(2), 9(2A) and 9(2B) of the CST Act and the validation clause enacted by the Union Finance Act, 2000 as unconstitutional and invalid. There is a further prayer for a declaration that the validation clause introduced … assessees of the State of Haryana it is urged that Section 48 of the Haryana General Sales Tax Act, 1973 is void as it confers arbitrary and unguided power on the authorities to levy penalties.7. The first contention

M/S. Orissa Cement Ltd. and ors. Vs. State of Orissa and Others

Court : Supreme Court of India

Subject : Other Taxes

Acts : Orissa Cess Act, 1962 - Sections 5, 6, 7 and 10; Constitution of India - Articles 32, 136, 142, 226, 245, 265, 301 and 304; Madhya Pradesh Upkar Adhiniyam, 1982 - Sections 11; Orissa Mining Areas Development Fund Act, 1952 - Sections 3, 4, 5; Local Mines Labour Welfare Fund Act, 1947; Madras Panchayats Act, 1958 - Sections 115(1) and 116; Orissa Cess Rules, 1963 - Rule 6A; Orissa Municipal Act, 1950; Orissa Grama Panchayats Act, 1948; Orissa Panchayat Samiti and Zila Parishad Act, 1959; Orissa Grama Panchayat Act, 1964; Bihar Finance Act, 1981; Bihar Finance Act, 1982; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987; Madhya Pradesh General Clauses Act, 1957 - Sections 24-A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 3; The Ma

Reported in : AIR1991SC1676; JT1991(2)SC439; 1991(1)SCALE617; 1991Supp(1)SCC430; [1991]2SCR105

introduced in Section 4 of the Act by an ordinance of 1975. It was amended by the Bihar Finance Act, 1981 and then by the Bihar Finance Act, 1982. The definition as amended, w.e.f. 1.4.1982, by the latter … by haphazard leases created by the erstwhile proprietors, the State legislature passed the Haryana Minerals (Vesting of Rights) Act, 1973 and issued notifications thereunder again acquiring the rights to the saltpetre in the lands putting up certain saltpetre-bearing … Cess (Amendment) Ordinance, 1987 (replaced by Act 3 of 1988) substituted 40% for 30% in Clause (aa). (iv) Section 9 of the Act deals with the application of the proceeds of cess. It has been amended from time

Commissioner of Income Tax Vs. N. C. John and Sons Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : (1996)135CTR(Ker)319

as may be prescribed.Original Explanation was renumbered as Explanation 1 and a new Explanation 2 was inserted by Finance Act, 1973 w. r. e. f. 1st April, 1968 Explanation 1. - In this section, 'domestic company' shall have the … weighted deduction under s. 35B on ECGC premium ?'whereas the sole question in IT Ref. Nos. 89 and 90 is as follows :'Whether the assessee is entitled to weighted deduction under s. 35B on interest on packing

Suresh Chand Talera Vs. Commissioner of Income Tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 4(1), 10, 64(1A), 133A, 145, 145(2), 146 and 260A; Finance Act, 1973; Finance Act, 1996 - Sections 2; Essencial Dispute Act - Sections 6 and 16; Constitution of India - Article 366(9)

Reported in : (2006)201CTR(MP)153; [2006]282ITR341(MP)

the rate that is to be applicable to the income of the appellant. He submitted that since the Finance Act, 1973, every Finance Act has been making such provision for taking into consideration the agricultural income of the assessee … 1. This is an appeal under Section 260A of the IT Act, 1961.2. The relevant facts briefly are that the appellant carries on inter alia, … this judgment. The parties will appear before the Tribunal, Indore Bench, on 9th Jan., 2006 and the Tribunal may either hear the appeal on that

Punjab Business and Supply Co. Pvt. Ltd. and anr. Vs. Income-tax Offic ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 194A, 194A(1), 276B and 278B; Code of Criminal Procedure (CrPC) , 1973 - Sections 482; Constitution of India - Article 20

Reported in : (1991)100CTR(P& H)290; [1991]188ITR550(P& H)

and the proceedings resulting therefrom, inter alia, on the ground that, before the amendment of Section 194A, vide Finance Act, 1987, which came into force on June 1, 1987, there was no provision like the present Explanation to … India Ltd.'s case : [1991]188ITR402(SC) while interpreting the provisions of Section 9(1)(b) of the Haryana General Sales Tax Act, 1973. In para No. 21 of the judgment, it was observed that the apex court had said, and said