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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 … nor the use of said goods in providing output service. Subsequently, information about use of the goods and Chapter heading under the Central Excise tariff was called for from the appellant. The same was, thereafter, furnished by … “capital goods” or “inputs” as defined under the Cenvat Credit Rules,2004 ? 3. Whether in the facts and circumstances of the case, the Appellate Tribunal

Assistant Collector of Customs (imports) Vs. Sundaram Textiles

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 1990(25)ECC392; 1989(25)LC470(Madras); 1989(44)ELT464(Mad)

Customs Tariff Act, 1975, and an auxiliary duty of 20 per cent leviable under Section 32(1) of the finance Act 1976, together with an additional duty leviable under Section 3 of the Customs Tariff Act 1976. However, by Notification … Customs Tariff Act, the goods were subjected to a levy of 100 per cent basis import duty under Chapter 56 of the First Schedule of Customs Tariff Act, 1975, and an auxiliary duty of 20 per cent … of 1979 (and will hereinafter be referred to as the second petitioner). 3. Each of the petitioners filed a writ petition, more or less on

Sundaram Textiles Ltd., Madurai Vs. Assistant Collector of Customs, Ma ...

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 12, 15, 25, 46 and 68; Customs Tariff Act, 1975

Reported in : 1984(2)ECC265; 1983(13)ELT909(Mad); (1983)IIMLJ92

also further subject to Auxiliary duty of 20 per cent leviable under sub-section (1) of Section 32 of Finance Act, 1976 together with additional duty leviable under Section 3 of Customs Tariff Act. 4. By a notification No. 388 … Port (U.K.) to Madras. The goods were subject to levy of 100 per cent basic import duty under chapter 56 of the First Schedule of Customs Tariff Act, 1975. It was also further subject to Auxiliary duty … to release the goods without payment of any duty or additional duty. 3. The petitioner is a Public Limited Company registered under the companies Act,

D. Sesharani and Ors. Vs. Managing Director, A.P. Women's Co-op. Finan ...

Court : Andhra Pradesh

Subject : Service

Acts : Andhra Pradesh (Regulation of Appointments to Public Services and Rationalisation of Staff Pattern and Pay Structures) Act, 1994 - Sections 1(2), 2, 3, 3(2), 4, 5, 6, 7, 7(1), 7A, 8, 9, 9A, 9A(2), 9A(3), 9B, 10(1), 10(2), 11, 12, 13, 13A to 13D, 13(1), 13(2), 14, 15, 16, 17, 18, 19 and 20; Andhra Pradesh (Regulation of Appointments to Public Services and Rationalisation of Staff Pattern and Pay Structures) (Amendment) Act, 1998 - Sections 3(1), 4, 5, 7 and 7A; ;Minimum Wages Act; Andhra Pradesh (Regulation of Appointments to Public Services and Rationalization of Staff Pattern) Ordinance, 1993; Kerala Essential Articles Control Act, 1986; Kerala Essential Articles Control (Amendment) Act, 1989 - Sections 11; ;Constitution of India - Articles 13, 14, 15, 16, 16(4), 19, 20, 21, 31,

Reported in : 2001(2)ALT607

the Court had found in the previous law;(iii) Whether the validating law is consistent with the provisions of Chapter III of the Constitution. and held if these tests are satisfied, the Act can validate the past transactions which … held a meeting on 19-06-2000 in the Chambers of the Minister for Finance and passed the following resolution:'There is no necessity to formulate any new … Constitution Bench of the Supreme Court in para 38 while considering the Validity of Payment of Compensation (Amendment) Act, 1976 nullifying various settlements entered into between the Corporation and its employees relating to payment of Bonus to Class

Creative Home Fashions Limited Vs. Union of India and Others

Court : Delhi

Subject : Constitution

Acts : Constitution of India - Articles 226, 14; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Section 17(2); Income-tax Act, 1961 - Section 72A

the observations of this Court in respect of Section 129 prior to substitution of Chapter XV by the Finance Act, 1980 in Navin Chandra Chhotelal v. Central Board of Excise & Customs and Ors., 1981 (8) ELT 679 … losses equal to or exceeding its entire net worth, shall be deemed to be a sick industrial company."23. Chapter III provides for references, inquiries and schemes. Section 15 deals with reference to the Board. Section 22 stipulates suspension … provisions of the Foreign Exchange Regulation Act, 1973 (46 of 1973) and the Urban Land (Ceiling and Regulation) Act, 1976 (33 of 1976) for the time being in force or in the Memorandum or Articles of Association of

Shridhar c.shetty (Deceased) Thr. Lrs. Vs. addl.collector and Competen ...

Court : Supreme Court of India

Subject : Land Acquisition

is not to exempt the land but to declare it not to be excess for the purposes of Chapter III. The power is given to the competent authority itself. It is to be exercised by it only under … institutions specified in sub­section (1) of section 19 of the for raising finance for the purpose of construction of any one of the tenements mentioned … under the conditions of exemption granted under Sections 20 and 21 of the Urban Land (Ceiling and Regulation) Act, 1976 (hereinafter referred to as the Act”) (since repealed in 1999). The Additional Commissioner, 1 Konkan Division, Mumbai as

The Tufanialonga Tea Co. Ltd., Calcutta and anr. Vs. State of Tripura ...

Court : Guwahati

Subject : Constitution

Acts : Tripura Tea Companies (Taking Over of Management of Certain Tea Units) Act, 1987 - Sections 3(1) and 8(3); Constitution of India - Article 226, 246, 246(2), 246(3) and 254; Tripura Land Revenue and Land Reforms Act, 1960 - Sections 22, 62, 63, 64 and 65(1); Tripura Land Revenue and Land Reforms Rules, 1961 - Rules 89, 95 and 102

powers under Entry 52 of List I of the 7th Schedule of the Constitution.7. By the Tea (Amendment) Act, 1976, Chapter III A was introduced into the Tea Act, 1953 and Sections 16 A to 16 N made various provisions … over the tea and tea seed. Sections 25 to 29 in Chapter V of the Act relate to finance, accounts and audit and provide for imposition of cess on tea, payment of proceeds of the cess to

Jyotsna Holdings (P) Ltd. Vs. Designated Authority Unde the Kar Vivad ...

Court : Delhi

Subject : Direct Taxation

Reported in : (2000)160CTR(Del)95

appeal was pending, the Government of India introduced the KVSS, contained in Chapter IV of the Finance (No. 2) Act, 1998, with a view to … the certificate issued to a declarant, reliance is placed on the second proviso to s, 90(1) of the Finance Act. In nutshell the stand of the Revenue is that interest tinder section 220(2) forms part of tax arrear … India & Ors. : [1982]135ITR689(Bom) , wherein, while dealing with the Voluntary Disclosure of Income and Wealth Tax Act, 1976, it was held that unless the statute gives a right to review or rectify a mistake, it was … and on the basis of this assessment, a tax demand of Rs. 3,61,98,513 was created. A further sum of Rs. 1,53,31,342 was determined as payable

Abhishek Mishra Vs. The State of Goa, through its Chief Secretary and ...

Court : Mumbai Goa

Subject : Land Acquisition

been rejected. The petitioner is also challenging the communication dated 09.02.1989, issued by the Under Secretary, Department of Finance (Revenue and Control) and in particular, clause 3 thereof, by which the Excise Authority has been asked to … about eviction of unauthorized occupants in the context of Section 6 of West Bengal Government Premises (Tenancy Regulation) Act, 1976. It was held that the State and its Executive Officers cannot interfere with the rights of the others, … the above case. (g) In addition to the above, there are two chapter cases pending against the petitioner. 5. We have heard Mr. Sardessai, the … Under Secretary, Department of Finance (Revenue and Control) and in particular, clause 3 thereof, by which the Excise Authority has been asked to ensure that

Gujarat Industrial Development Corporation Vs. Commissioner of Income- ... Overruled

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(20A); Constitution of India - Article 289(1); Gujarat Industrial Development Act, 1962

Reported in : (1985)45CTR(Guj)68; [1985]151ITR255(Guj)

no application. Therefore, realising this difficulty, great emphasis was placed on Section 10, Clause (20A), which falls in Chapter III of the I.T. Act which begins with the heading 'INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME … to exclude, they did not make a provision. This provision was inserted for the first time in the Finance Act, 1970, with retrospective effect from April 1, 1962, and, therefore, it will cover the concerned assessment years. But … was passed by the Gujarat State Legislature and that Act was the Gujarat Town Planning and Urban Development Act, 1976, and that Act is meant for planning, development and improvement of cities, towns and villages. Section 9 deals