Advanced Search Results

The Appraiser, Appraising Department (Group Ii), Madras Customs, Custo ...

Court : Chennai

Subject : Customs

Reported in : 1988(17)ECC119

in column (3) of the table annexed hereto and falling within the Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of … one year from 1st of April of a year to the 31st March of the next year. The Finance Act relevant in this case is the Finance Act, 1983. Section 45 thereof provided for levy and collection of … writing and printing paper. The respondent registered a contract as per heading No. 84.66 of the Customs Tariff Act, 1975, and Project Imports (Registration of Contracts) Regulations, 1965 with the Custom House, Madras, for clearance of the goods … duty under the heading No. 84.66 of the Customs Tariff Act.3. Section 2 of the Customs Tariff Act provides for levy of duties as specified

Appraiser, Madras Customs Vs. Tamil Nadu Newsprint Papers Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975; ;Central Excise Act; Central Excise Rules, 1944 - Rule 8(1); Customs Act, 1962 - Sections 25, 25(1) and 157

Reported in : 1988(36)ELT272(Mad)

in column (3) of the Table annexed hereto and falling within the Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of … only one year from 1st April of a year to the 31st March of the next year. The Finance Act relevant in this case is the Finance Act, 1983. Section 45 thereof provided for levy and collection of … writing and printing paper. The respondent registered a contract as per Heading No. 84.66 of the Customs Tariff Act, 1975, and Project Imports (Registration of Contracts) Regulations, 1965 with the Custom House, Madras, for clearance of the good … respect to paper-making machinery and component parts thereof imported by the respondent. 2. The respondent is a public limited company incorporated under the Companies act,

Lucknow Grih Swami Parishad Vs. State of U.P. and Others

Court : Allahabad

Subject : Service TaxCivil

Acts : Uttar Pradesh Water Supply and Sewerage Act, 1975 - Sections 2(2), 25, 25(2), 30, 44, 52 to 64, 66(4), 72, 96, 97, 98, 99, 99(2), 100; Constitution of India - Articles 47, 51A, 243 and 288(1); Uttar Pradesh General Clauses Act, 1904 - Sections 5(1) and 59(1); Uttar Pradesh Municipalities Act; State Municipal Act; Panchayat Act; Uttar Pradesh Mahapalika Adhiniyam, 1959 - Sections 114, 173, 173(2), 269 to 271; Uttar Pradesh Nagar Mahapalika Water Supply Rules, 1968 - Rules 10, 11 and 25 to 30; Finance Act, 1994 - Sections 65(6)

Reported in : 2000(3)AWC2139; (2002)3UPLBEC2351

Act, 1975. could not be Imposed unless supply of water by Jal Sansthan was notified under Section 66. Finance Act, 1994. and provisions of service-tax will not apply. He argued that unless the service to supply water was … Eighth Schedule of the Constitution of India. 30. Sections 52 to 58 of Act, 1975. are contained In Chapter VI (titled Tax. Fees and Charges'). Sections 52 to 58 are relevant to appreciate the scheme providing for … it has funds and provision to generate funds for its continued existence. 2. Resolution No. 2312A, dated May 1, 1901-Government of India (F and C)

Asstt. Cce and ors. Vs. V. Krishna Poduval and ors.

Court : Kerala

Subject : Direct Taxation

Reported in : (2006)199CTR(Ker)581

disposed of by this common judgment.2. The matter relates to payment of service-tax, interest and penalty under the Finance Act, 1994, by the respondent in each of the two appeals. The revenue is the appellant in both the … Assistant CCE or, as the case may be, Deputy CCE in the course of any proceedings under this Chapter is satisfied that any person has, with intent to evade payment of service-tax, suppressed or concealed the value

The Assistant Commissioner, Assessment-ii, Bangalore and ors. Vs. Vell ... Overruled

Court : Supreme Court of India

Subject : CriminalCompany

Acts : Income Tax Act - Sections 2(31), 266B, 276B, 276C, 276F, 277, 278, 278A, 278B, 278B(1), 279, 279(1) and 279(2); Code of Criminal Procedure (CrPC) - Sections 190(1), 197, 235(2), 360 and 482 - Order 21, Rules 32 and 33; Indian Penal Code (IPC) - Sections 62 and 326; Taxation Laws (Amendment) Act, 1975; Commonwealth Criminal Code Act, 1995; Crimes Act, 1914 - Sections 4B(3); Prevention of Corruption Act, 1947 - Sections 6 and 19; Prevention of Food Adulteration Act - Sections 17 and 20; General Clauses Act - Sections 3(42); Wealth Tax Act - Sections 35H; Employees Provident Fund and Miscellaneous Provisions Act - Sections 14A; Negotiable Instruments Act - Sections 141; Drugs and Cosmetics Act - Sections 34 and 35; Essential Commodities Act - Sections 7, 10 and 10B; Indian Merchandise Act -

Reported in : AIR2004SC86; (2004)1CompLJ21(SC); 2004CriLJ1221; (2003)184CTR(SC)193; 2003(157)ELT369(SC); [2003]263ITR550(SC); JT2003(Suppl2)SC99; 2003(7)SCALE530; (2003)11SCC405; [2003]4

the Taxation Laws (Amendment) Act, 1975. In fact, at the time of introduction of the amendment bill, the Finance Minister Shri C. Subramaniam stated:'To those who make a lot of money through infringement of laws, monetary penalties … 47th Report of the Law Commission have been accepted and implemented by Parliament vide the Taxation Laws (Amendment) Act, 1975. Hence, the state of law as noticed by the Law Commission continues.21. A number of judgments of High … be made in the Indian Penal Code e.g. as Section 62 in Chapter III relating to punishments, on the following lines:-'In every case in which … the appeal as regards Ist respondent and allow the appeal as regards 2nd respondent.Srikrishna, J.12. I have had the benefit of perusing the erudite judgment

National Planning and Construction Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Finance Act, 1974 - Section 2(8); ;Finance Act, 1975

Reported in : [1980]122ITR197(Cal)

is an ' industrial company ' within the meaning of Section 2(8)(c) of the Finance Acts, 1974 and 1975, and as such liable to be taxed at a concessional rate.2. The facts found and/or admitted in the … the hearing Dr. Debi Pal, learned counsel for the assessee, drew our attention to Section 2(8)(c) of the Finance Act, 1974, which reads as follows :' (c) ' Industrial company ' means a company which is mainly engaged … income of the previous year (as computed before making any deduction under Chapter VIA of the Income-tax Act) is not less than fifty-one per cent.

H. Jahangir Bhatusha Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25, 25(1) and 25(2); Collection of Taxes Act, 1931; Customs Tariff Act, 1975 - Sections 1, 2 and 3; Contract Act - Sections 56; Import and Export Central Act, 1947; Constitution of India - Articles 14, 19(1), 19(6) and 226

Reported in : 1984(15)ELT106(Del)

oil, palm oil and palm oleine falling within Chapter 15 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and to be imported by M/s. State Trading Corporation of India Limited from,-(a) that portion … 25 of the Customs Act, 1962 (52 of 1962) read with subsection (4) of clause 31 of the Finance Bill, 1979, which clause has by virtue of the declaration made in the said Bill under the provisional … V.S. Deshpande, C.J.1. Under Section 25 of the Customs Act, 1962 (the Act)-'(1) If the Central Government is

Vikram Cement Vs. Commissioner of Central Excise, Indore

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 4; Customs Tariff Act, 1975 - Sections 3; Central Excise Act, 1944 - Sections 3A; Income Tax Act, 1961 - Sections 32; Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Mining Act; Factories Act; Cenvat Credit Rules, 2000 - Rules 52A, 49(1) and 173G(1); Cenvat Credit (Amendment) Rules, 2001 - Rules 2 and 57AA; Cenvat Credit (Amendment) Rules, 2002 - Rule 2; Central Excise Rules, 1944 - Rule 57A, 57A(4), 57B, 57B(1), 57AA, 57AB, 57AC, 57G, 57J, 57Q, 57Q(1), 57R, 57S, 57S(7), 57T and 57T(5); Central Excise Duties Drawback Rules, 1995 - Rule 12; Central Excise (Amendment) Rules, 2001 - Rule 4(3); Central Excise (Amendment) Rules,

Reported in : 2005(102)ECC121; 2005(187)ELT145(SC); JT2005(7)SC637; (2005)7SCC74

respect of which the exemption contained in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 214/86-Central Excises, dated the 25th March, 1986, has been availed of.(3) The credit under … allowing credit of any duty of excise or the additional duty under Section 3 of the Customs Tariff Act, 1975 (51 of 1975), as may be specified in the said notification (hereafter, in this section, referred to as … assessees are engaged in the manufacture of cement and clinker falling under chapter 25 of Central Excise Tariff Act, 1985. They use explosives, welding electrodes, … 'capital goods' namely, limestone crusher, mining equipment etc. under Cenvat Credit Rules, 2000, 2001 & 2002 arise for determination.2. Since common questions of law and

Modi Industries Limited, Modinagar and ors. Vs. Commissioner of Income ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(40), 4(1), 4(2), 143, 144, 156, 190, 191, 214, 214(1), 214(1A), 215, 219, 237, 239, 240, 243, 244, 244(1), and 244(1A); Income Tax Act, 1922 - Sections 18A

Reported in : (1995)128CTR(SC)361; [1995]216ITR759(SC); JT1995(6)SC549; 1995(5)SCALE362; (1995)6SCC396; [1995]Supp3SCR642

refund. Until October 1, 1975 when Sub-section (1A) was introduced in Section 244 by the Taxation Laws (Amendment) Act, 1975, the provisions in this chapter (Section 237 onwards) provided only for post-assessment interest. Section 240 provides that where … made under Section 141A, the credit shall be given also in such provisional assessment.(The proviso was added by Finance Act, 1968 from April 1, 1968.)42. This section introduces a legal fiction that amount of advance tax paid shall … Jeevan Reddy, J.1. A seemingly simple expression, 'regular assessment', occurring in Section 214 of the Income Tax Act has given rise to an endless conflict

Engee Industrial Services (P) Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Subject : Customs

Acts : Central Excise Tariff Act, 1985; Customs Tariff Act, 1975

Reported in : 2002LC531(Karnataka); 2004(164)ELT242(Kar)

claimed that on account of the ship-breaking industry, there is a substantial saving of electricity utilisation.3. The Union Finance Minister in his Budget Speech for the financial year 1993-1994, delivered on 27-2-1993, stated thus :'91. The ship-breaking … a vessel brought in by them for breaking up in terms of the provisions of the Custom Tariff Act, 1975, for short 'the Act'. A learned Single Judge of this Court, by the judgment under appeals, has held … the import of the said vessel claiming classification of the vessel under Chapter 89.08.00 of the Act read with Notification No. 74/93, dated 28-2-1993. The