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Collector of Customs, Bombay Vs. M/S. Bharat Heavy Electricals Ltd., N ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Tariff Act, 1975; Customs Act, 1962 - Sections 25; Finance Act, 1980 - Sections 4

Reported in : AIR1992SC1908; 1992(61)ELT332(SC); JT1992(5)SC138; 1992(2)SCALE242; 1993Supp(1)SCC489; [1992]Supp1SCR16

all these appeals are dismissed. We, however, make no order regarding costs. Customs - exemption - Customs Tariff Act, 1975, Section 25 of Customs Act, 1962 and Section 4 of Finance Act, 1980 - appeal against granting refund of

Commissioner of Income-tax Vs. Maharashtra Extraction Pvt. Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 104, 104(4) and 263; Finance Act, 1975 - Sections 2(8)

Reported in : [1994]209ITR41(Bom)

in fact it was, within the meaning of the said expression used in section 2(8) (c) of the Finance Act, 1975, section 104(4) of the Income-tax Act, 1961, was clearly attracted. Section 104(4) of the Income-tax Act provides that section

Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Central Excises Act, 1944; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); Finance Act, 1978 - Sections 35 and 35(4); ;Customs Act, 1962 - Sections 2, 3(6) 12, 15, 15(1) and 68; Finance Act, 1975; Kerala Buildings Tax Act, 1975; Sale of Goods Act, 1930 - Sections 64A

Reported in : 1992(57)ELT529(Guj)

cannot be applied and implemented without the aid of each other. Similar is the position with regard to Finance Act, 1975. By Section 35 of the Finance Act, 1978, auxiliary duty of customs has been imposed. Section 35(4) also

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations

Reported in : 1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)

48, 68, 106, 110, 111, 115; Finance Act, 1980, Section 4(4); Finance Act, 1981, Section 47; Customs Tariff Act, 1975, Section 3 ; Countervailing Duty; Notfn. Nos. 176/79-CUS., 186/79-CUS, 41/80-CUS., 75/81-CUS., 76/81-CUS. - Import of Aluminium Ingots--Bate of Duty

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

Subject : Civil

Acts : Kerala Chitties Act, 1975 - Sections 2(4), 3, 3(1), 3(2), 4, 4(1), 5, 6, 6(3), 11, 12, 13, 14, 15, 17, 18, 19, 21, 22, 23, 24, 25, 26, 29, 34, 35, 39, 40, 42, 43, 55, 56, 59, 60, 67, 72, 89 and 220; Kerala Finance Act, 2002; Chit Funds Act, 1982 - Sections 1(3), 2, 4(1), 7(3), 8, 9(1), 20 and 90; Constitution of India - Articles 14, 19(1), 226, 245 to 255; Companies Act; Finance Act, 2002 - Sections 3(5) and 4; Kerala Chittis (Amendment) Act, 2002

Reported in : AIR2005Ker253; [2005]126CompCas586(Ker); 2005(3)KLT332

constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the legislative competence of the State Legislature

Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245(2A), 245C, 245C(1), 245C(3), 245D, 245D(1), 245D(1A), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245D(4), 245D(4A), 245D(4A)(1), 45D(4A)(2A), 45D(4A)(2D), 245D(4A)(4), 245H, 245H(1), 245HA, 245HA(3), 245(I), 245(4), 246C, 245HA(1), 245HA(2), 245HA(3) and 254(2A); Finance Act, 2007; Finance Act, 2008 - Sections 273AA, 273AA(1), 273AA(3), 278AB, 278AB(1) and 278AB(3); Taxation Law (Amendment) Act, 1975; Wealth-tax Act; Right to Information Act (RTI); Central Excise Act - Sections 35C(2A); Income Tax Rules - Rule 3; Constitution of India - Articles 14 and 16; Indian Penal Code

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

legality of the provisions of Section 245HA(1)(iv) and Section 245HA(3) of the Income Tax Act as inserted by Finance Act, 2007 (hereinafter referred to as F.A. 2007) with effect from 1st June, 2007 as being ultra vires and … Article 14 of the Constitution of India.2. Chapter XIX-A was inserted in the Act by Taxation Law Amendment Act, 1975 with effect from 1st April, 1976. Since then, there have been several amendments. Some of the relevant provisions … the Act, the Supreme Court in C.I.T. v. B.N. Bhattacharjee : (1979) 4 SCC 121 observed:It is not inappropriate to state that the policy of

Modi Rubber Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 4(4); Central Excise Rules, 1944 - Rule 8(1); Finance Act, 1982 - Sections 47(2)

Reported in : 1996VAD(SC)153; 1996(56)ECC138; 1996(84)ELT173(SC); JT1996(5)SC307; 1996(4)SCALE516; (1996)4SCC573

Section 4 of theAct has been set at rest specifically by the Explanation added to Section 4(4)(d)(ii) bythe Finance Act, 1982 with retrospective effect from 1.10.1975. Section 4(4)(d)(ii) with the added Explanation now stands as under:(d) 'value in

Asstt. Collector of Central Excise and ors. Vs. Bata India Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8(1); Central Excises Act, 1944 - Sections 4(1) and 4(4)

Reported in : AIR1996SC3380; 1996(56)ECC130; 1996(84)ELT164(SC); JT1996(5)SC230; 1996(4)SCALE508; (1996)4SCC563; [1996]Supp2SCR424

of the Act has been set at rest specifically by the Explanation added to Section 4(4)(d)(ii) by the Finance Act, 1982 with retrospective effect from 1.10.1.975. Section 4(4)(d)(ii) with the added Explanation now stands as under:(d) value in … any duty of excise under such Act, or the additional duty under Section 3 of the Customs Tariff Act, 1975 (51 of 1975), already paid on the raw material or component parts used in the production or manufacture

Sunrise Associates Vs. Govt. of Nct of Delhi and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Madras General Sales Tax Act, 1939; Sales of Goods Act, 1930 - Sections 4(1); Tamil Nadu General Sales Tax Act, 1959 - Sections 2; Bengal Finance (Sales Tax) Act, 1941 - Sections 2; Transfer of Property Act, 1882 - Sections 3 and 130; Companies Act; Central Sales Tax Act, 1956; Karnataka Sales Tax Act, 1957; Kerala General Sales Tax Act, 1963; Delhi Sales Tax Act, 1975 - Sections 4(1); Delhi Sales Tax (Second Amendment) Act 1994; General Clauses Act; Bombay Sales Tax Act, 1959 - Sections 2(13); Negotiable Instruments Act, 1881; Constitution of India - Articles 246(3), 366, 366(12) and 366(29A); Sales Tax Laws; State Sales Tax Laws

Reported in : AIR2006SC1908; 2006(5)ALD51(SC); 129(2006)DLT719(SC); [2007(1)JCR110(SC)]; JT2006(5)SC168; 2006(2)KLT700(SC); RLW2006(3)SC2129; 2006(5)SCALE1; (2006)5SCC603; [2006]145STC57

Nadu and West Bengal were no exception. The Tamil Nadu General Sales Tax Act 1959 and the Bengal Finance (Sales Tax) Act 1941 were both amended to incorporate new definitions of 'sale'.Section 2(j) and Section 2(n) of … and held that lottery tickets were goods and are liable to sales tax under the Delhi Sales Tax Act, 1975. Several of the writ petitioners before the Delhi High Court have challenged the decision of the Delhi High … Act, 1930. A contract for the sale of goods, according to Section 4(1) of the Sale of Goods Act, 1930 'is a contract whereby the

Modi Vanaspati Mfg. Co. Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)(22)ELT615TriDel

on or after 1-10-1975. The significance of this date is that by virtue of Section 47 of the Finance Act, 1982, an Explanation was inserted under Sub-clause (ii) of clause (d) of Section 4 (4) of the Central