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Spacewood Furnishers Pvt. Ltd. Vs. Designated Authority and ors.

Court : Mumbai

Subject : Customs

Acts : Customs Tariff Act, 1975 - Section 9C; ;Customs Tariff Act, 1985; ;Customs Act, 1962 - Section 129 and 129(5); ;Administrative Tribunal's Act; ;Constitution (42nd Amendment) Act, 1976; ;Customs Tariff (Identification, Assessment and Collection of Antidumpting Duty on Dumped Articles and Determination of Injury) Rules, 1995; ;Constitution of India - Articles 14, 226, 323A, 323B, 323B(1), 323B(2), 323B(3) and 342(3B)

Reported in : (2010)112BOMLR2045,2010(176)LC1(Bombay)

August, 2009 and the consequent customs notification No. 116/2009 dated 8th October, 2009 issued by the Ministry of Finance and implementing the recommendations contained in the said final findings with further prayer ordering and directing respondent Nos. … objection to the maintainability of the petition contending that alternate remedy under Section 9-C of the Customs Tariff Act, 1975 (as amended)is available to the petitioners against the final notification imposing anti-dumping duty as also to challenge the

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the … 2000) be declared to be violative of Articles 14 and 19(l)(g) of the Constitution of India and of Section 9(2B) of the Central Sales Tax Act, 1956. The challenge to the validity of the aforesaid provisions is coupled

O.K. Play (India) Ltd. Vs. Commissioner of Central Excise-ii, New Delh ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11A, 11A(1), 11A(2), 11A(3) and 35L; Central Excise Rules, 1944 - Rules 9, 9(2) and 173G; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Finance Act, 2000 - Sections 97, 97B and 110

Reported in : AIR2005SC1031; 2005(98)ECC633; 2005(180)ELT291(SC); JT2005(2)SC208; (2005)2SCC555

not levied or not paid or short levied or short paid or erroneously refunded - Retrospective validation by Finance Act, 2000 of action taken under Section 11A of Central Excise Act, 1944.---------------------------------------------------Subject: Retrospective validation of action takenunder Section … assessment. Consequently, the department issued the above two show-cause notices under Rule 9 read with Section 11A of the 1944 Act.4. In reply, the assessee … for calculating the value of the captivity consumed goods under Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975.16. The short point which arises for determination is - whether calculation of the profit margin, includible in the

State of Kerala and ors. Vs. Ms. Mar Appraem Kuri Co.Ltd. and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Article 254(1); Kerala Chitties Act 23 of 1975 - Section 15; Central Chit Funds Act 40 of 1982 - Article 254(1), Section 1(3), 85(a), 90(2); The U.P. Civil Laws (Reforms and Amendment) Act 57 of 1976 ; Code of Civil Procedure (Amendment) Act 104 of 1976 ; Central Act - Section 20; General Clauses Act, 1897 - Section 6 ; Orissa Mining Areas Development Fund Act, 1952

Because of this, investor protection became difficult. Consequently, Section 4 of the said 1975 Act was amended vide Finance Act 7 of 2002. By the said amendment, sub-section (1a) was inserted in Section 4. This amendment intended to … Funds Act registration of a chit shall lapse if the declaration by the Foreman under Sub-section (1) of Section 9 is not filed within three months from the date of such endorsement or within such further period or

Mysore Kirloskar Ltd. and ors. Vs. Union of India and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 36, 36(1), 37(3A), 37(3B), 40A, 40A(8), 40A(9), 40A(10) and 43B; Constitution of India - Articles 14, 19(1), 19(6), 245 and 246

Reported in : (1986)53CTR(Kar)128; [1986]160ITR50(KAR); [1986]160ITR50(Karn)

the limit of one lakh is uniform. Section 40A(8) of the Act enacted by the Finance Act of 1975 which also stands omitted by the Finance Act of 1985 from April 1, 1986, reads thus : '40A(8). … assessee is a company, conveyance allowance paid to its directors also.' 22. These sections were introduced by the Finance Act of 1983 with effect from April 1, 1984. Section 37(3A) has been omitted from April 1, 1986, by … respect to taxes on income' of entry No. 82 or entry No. 97 of the Union List and were within the legislative competence of the

Commissioner of Sales Tax, Delhi and ors. Vs. Shri Krishna Engg. Co. a ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Delhi Sales Tax Act, 1975 - Sections 2, 3, 3(3), 4, 4(2), 7, 8, 9(2), 18(1), 21, 22, 43, 43(5), 71, 71(1), 71(2) and 72; Delhi Sales Tax Rules, 1975 - Rules 7, 8, 8(4) and 9; Bengal Finance (Sales Tax) Act, 1941

Reported in : AIR2005SC958; 117(2005)DLT147(SC); JT2005(1)SC563; (2005)2SCC692; [2005]139STC457(SC)

of registration of the dealer and subjected to tax under the Bengal Finance (Sales Tax) Act, 1941, as it was then in force, or under … the Delhi Sales Tax Act, 1975 and the Rules made thereunder :(i) That under the Delhi Sales Tax Act 1975, Section 3 is the charging Section, it provides for the incidence of tax. It is laid down that every … forms, issue to the applicant, with the previous approval of the Assistant Commissioner appointed under Sub-section (2) of Section 9 of the Act, such forms in such numbers and subject to such conditions and restrictions as it may

Commissioner of Income Tax Vs. Amod Stamping

Court : Gujarat

Subject : Direct Taxation

Acts : Finance Act, 1967 - Sections 80HH, 80HH(9), 80HHA, 80I, 80I(1), 80I(5), 80J and 80J(1); Taxation Laws (Amendment) Act, 1975

Reported in : (2005)194CTR(Guj)158; [2005]274ITR176(Guj)

and the bracketed portion in Section 80J referring to Section 80HH was inserted/substituted by the Taxation Laws (Amendment) Act, 1975 w.e.f 1.4.1976 and the bracketed portion for Section 80HHA was inserted by Finance (No.2) Act w.e.f 1.4.1978. Hence

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 … Funds Act registration of a chit shall lapse if the declaration by the Foreman under Sub-section (1) of Section 9 is not filed within three months from the date of such endorsement or within such further period or

M. Ethurajan Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (1998)65ITD87(Mad.)

the provisions of section 271(1)(c) by the Finance Act, 1964 and the insertion of Explanation 1 by the Finance Act, 1975 the ratio of the said Supreme Court decision as well as Anwar Ali's case will not be applicable. … particulars of income by the assessee of Rs. 15,54,194. The CIT (Appeals) held that the amount of Rs. 9,66,150 disclosed in the assessee's petition under section 273A and Rs. 15,000 being agricultural income disclosed in the return

Commissioner of Income-tax Vs. Sri Krishna Oil Complex Ltd.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 9, 9(1), 115A, 163 and 163(1); Finance Act, 1976

Reported in : [2000]242ITR48(AP)

1, 1976. Under these circumstances the Commissioner (Appeals) held that Section 9(1)(vi) of the Act inserted by the Finance Act with effect from June 1, 1976, is not applicable and, therefore, the royalty payable to Trade McNair cannot … in their finding that what was approved by the Government of India is the agreement dated December 16, 1975, and that the agreement dated September 20, 1976, was nothing but a modified form of agreement after incorporating