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Bharat Coal Product Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 16(4); Bihar Sales Tax Rules, 1976; Central Sales Tax Act, 1956 - Sections 3 and 6; Constitution of India - Article 226

Reported in : [2003(4)JCR184(Jhr)]; [2006]146STC102(Jharkh)

P.K. Balasubramanyan, C.J.1. WP (T) 189 of 2003 relates to the assessment year 1998-99 under the Bihar Finance Act and WP (T) No. 193 of 2003 relates the assessment year 1997-98. The writ petitions are filed to … petitioner, the assessee, filed quarterly returns under the Bihar Sales Tax Rules, 1976. In those quarterly returns, the petitioner showed its gross turn over as … showed its gross turn over as inter-state sales and paid the tax accordingly. After the period prescribed by Section 16(4) of the Bihar Finance Act for filing revised returns had expired, the assessee made applicatiqns on 1.3.2002, copies

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

1. Constitutional validity of the Kerala Tax on Luxuries Act 1976 (herein after referred to as the ‘KTL Act’), particularly Sections 4, 10, 15 and 16 forms the majo0r … and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in

Kanoria Chemicals and Ind. Ltd. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Excise

Reported in : 2000(68)ECC442

dated 31.8.1982. Before the revision was decided by the Government of India the Act was amended by the Finance Act 1982. Section 47 of the Finance Act, 1982 amended Section 4 of the Act and validated by inserting … in part to the buyers. The relevant contents of the aforesaid press note are reproduced as under:In June, 1976, Government had brought into force a scheme under which manufacturers of specified commodities would be entitled to 25% … powers under Rule 8(1), the Central Government vide Notification No. 198/76-CE. dated 16.6.1976 had exempted the excisable goods of the description specified in column 3

State of West Bengal and anr. Vs. E.i.T.A. India Ltd. and ors.

Court : Supreme Court of India

Subject : Sales TaxConstitution

Acts : West Bengal Sales Tax Act, 1994 - Sections 2(6), 3(1), 3(2), 10(2), 11, 11(1), 11(4), 11(5), 11(6), 11(7), 11(8), 11(10), 11(11), 11(12), 14, 14(3), 14(4), 17(1), 26, 27, 27(3), 46, 65, 66, 67, 69, 70, 71(1), 71(2), 71(3), 71(4), 71(5), 17(6), 71(8) and 72; Bengal Finance (Sales Tax) Act, 1941 - Sections 2(1); West Bengal Sales Tax Rules, 1994 - Rules 172, 173, 174, 188 and 189; Constitution of India - Articles 14 and 366; Motor Vehicles Act, 1988; Evidence Act, 1872 - Sections 4; Uttar Pradesh Sales Tax Act, 1948 - Sections 28B; Bengal Finance (Sales Tax) (Delhi Amendment) Act, 1956 - Sections 8A; Income Tax Act, 1922 - Sections 16(3); Assam Taxation (on Goods carried by Road or on Inland Water-ways) Act, 1961; Tripura Sales Tax Act, 1976 - Sections 2, 29, 30, 32, 36A and 38B;

Reported in : AIR2003SC4126; JT2003(3)SC365; 2003(3)SCALE361; (2003)5SCC239; [2003]2SCR668; [2003]131STC111(SC)

Act came into force on March 23, 1995. It repealed the Bengal Finance (Sales Tax) Act, 1941 which was then in force. 2. The respondents … and Ors. : AIR1999SC719 , Sections 29, 30, 32, 36-A, 38-B and 2(b) of the Tripura Sales Tax Act 1976 [98 of 1976] were assailed on the ground of lack of legislative competence. Those provisions required the appellants … appellant.20. In Balaji v. Income-Tax Officer, Special Investigation Circle : [1961]43ITR393(SC) , the petitioner challenged the provisions of Section 16(3)(a)(i) of the Income Tax Act, 1922 in this Court under Article 32 of the Constitution of India. The

Commissioner of Income Tax, Ludhiana Vs. Shri Om Prakash

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(31), 4, 64(1) and 255(1); Income Tax Act, 1922 - Sections 16(3); Finance Act, 1976

Reported in : AIR1999SC2534; (1999)155CTR(SC)206; [1999]238ITR1044(SC); JT1999(5)SC104; 1999(4)SCALE275; (1999)6SCC349; [1999]3SCR1186

years of every person is charged for any assessment year at the rate or rates prescribed by the Finance Act. We may notice here the definition of the term 'person' which is defined in Section 2(31) of the … in Section 64(1)(i) & (ii) of the Income Tax Act, 1961 (as it stood prior to April 1, 1976). The conflict of judicial opinion of various High Courts with regard to connotation of that term gave rise … ORDERS.S.M. Quadri, J. 1. Leave is granted in S.L.P.(C) No. 1608/80.2. The common question posed in these cases relates to interpretation of the

Fantacy Sales Corporation Vs. Sales Tax Inspector and ors.

Court : Kerala

Subject : Sales Tax

Acts : Constitution of India - Articles 14, 19(1), 32, 143, 242, 245, 246, 265 and 301; Bengal Finance (Sales Tax) (Delhi Amendment) Act, 1956 - Sections 8A; Kerala Value Added Tax Act, 2003 - Sections 3(2), 6 and 47(16A); Central Sales Tax Act, 1956; West Bengal Sales Tax Act - 3(1), 3(2), 11(3), 11(4), 11(5), 11(6), 11(7), 11(8), 11(10), 11(11) and 11(12); Income-tax Act, 1922 - Sections 16(3); Assam Taxation (on Goods Carried by Road or on Inland Waterways) Act; Tripura Sales Tax Act, 1976 - Sections 2, 29, 30, 32, 36-A and 38-B; Rajasthan Sales Tax Act, 1994 - Sections 15; Essential Supplies (Temporary Powers) Act, 1946 - Sections 3; Minimum Wages Act - Sections 27; Bombay Tenancy and Agricultural Lands Act - Sections 6(2); Bombay Agricultural Produce Markets Act - Sections 29; Madras

Reported in : [2007]8STT33; (2007)7VST323(Ker)

Kishan v. Commissioner of Sales Tax, Delhi : [1962]1SCR283 , the validity of Section 8-A of the Bengal Finance (Sales Tax) (Delhi Amendment) Act, 1956 was assailed in a writ petition filed under Article 32 of the … of Taxes : AIR1999SC719 , sections 29, 30, 32, 36-A, 38-B and 2(b) of the Tripura Sales Tax Act, 1976 (11 of 1976) were assailed on the ground of lack of legislative competence. Those provisions required the appellants … Income-tax Officer : [1961]43ITR393(SC) , the petitioner challenged the provisions of Section 16(3)(a)(i) of the Income-tax Act, 1922 in this Court under Article 32 of

Indian Aluminum Company Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Delhi

Subject : Excise

Acts : Companies Act, 1956; Essential Commodities Act, 1955 - Sections 3; Central Excise Act, 1944 - Sections 4; Finance Act, 1976 - Sections 36, 36(1) and 36(5); Finance Act, 1977; Finance (No. 2) Act, 1977; Central Excise Rules, 1944 - Rules 8, 8(1), 52A, 56A and 173G(2); Constitution of India - Article 226; Aluminum (Control) Order, 1970

Reported in : 1993(12)ELT349(Del)

Aluminum.4. By Clause 36 of the Finance Bill, 1976, which was later replaced by Section 36 of the Finance Act, 1976, an auxiliary duty of excise equal to 20 per cent of the value of the goods as determined … the Constitution of India raises the question of scope and true interpretation of Notification No. 198/76-C.E., dated June 16, 1976 issued in exercise of the powers conferred by Sub-rule (1) of Rule 8 of the Central Excise

Apara Textile Traders Ltd. Vs. Surtax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1982)2ITD600(Ahd.)

under the aforesaid scheme was nothing but a payment of surcharge as envisaged under Section 2(8) of the Finance Act, 1976. Both the STO and the Commissioner (Appeals) rejected the claim holding that for the purpose of computing the … 1977, Rule 2(i) of the First Schedule to the Act, Notes on Clauses [ [1976] 102 ITR (St.) 162 and [1976] 102 ITR (St.) 181], the decisions of the Supreme Court in the cases of CIT v.

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 … tower, shelter, prefabricated building and other for the period in dispute:-YearsTowerShelterOthersTotal2004-05174368801478938Chair - 298,738Printer - 1,224,53720,439,1002005-0644142943 441429432006-071591920315384719 313039222007-082658803428174029 54762063Total104087060450376861523282150648028 16. Mr. Sridharan, learned Senior Counsel on behalf of the Appellant has made the following submission in assailing the

Aeroplane Shoe Factory Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1989)28ITD478(Delhi)

to which retrospectivity can be normally attracted. No doubt, the Explanation to section 263(1) as substituted by the Finance Act, 1988 with effect from 1-6-1988 incorporates the provision regarding partial merger (vide clause (c)) but in the light … good laws, is forbidden. In view of the above, since on the day when the notice under section 163 were given by the Commissioner and the day on which the impugned orders were passed by him namely,