Advanced Search Results

D.P. Wool Company Vs. Union of India Etc.

Court : Delhi

Subject : Sales Tax

Acts : Constitution of India - Article 19(1); Bengal Finance (Sales Tax) Act, 1941 - Sections 6(2); Delhi Sales Tax (Amendment & Validation) Act, 1976 - Sections 3(2); General Clauses Act, 1897 - Sections 6

Reported in : ILR1979Delhi27; [1979]44STC447(Delhi)

the said Act applicable to Union territory. (4) The Parliament thereupon enacted the Delhi Sales-tax (Amendment & Validation) Act, 1976, section 3 of which is as follows : 'VALIDATION(1) Subject to the provisions of sub-section (2) each of the sales-tax … goods sold by them were formerly exempt from payment of sales-tax under the Second Schedule to the Bengal Finance (Sales-tax) Act, 1941 as applied to Delhi. These exemptions were illegally withdrawn by the Government, and (2) section

State of Kerala Vs. Alex George and anr. Etc.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Kerala Finance Act, 1987 - Sections 1(2) and 3(2); Kerala Plantations Tax Act, 1960 - Sections 2(9), 3, 3(1), 3(3), 4(2), 5, 6A, 8, 9, 9A, 13, 14 and 27; State Finance Act, 1987; Kerala Plantations (Additional Tax) Rules, 1960 - Rule 16; Kerala Plantations (Additional Tax) Amendment Act, 1967; Kerala General Sales Tax Act, 1963; Kerala Motor Vehicles Taxation Act, 1976; Central Excise Act, 1944

Reported in : (2004)192CTR(SC)581; [2004]271ITR290(SC); JT2004(10)SC104; 2005(1)KLT164(SC); 2004(9)SCALE545; (2005)1SCC299

dated 28.8.1998 raises the question as to the true scope and operation of Section 1(2) of the Kerala Finance Act, 18 of 1987 substituting Schedule-I to the Kerala Plantations Tax Act 1960 w.e.f. 1.7.1987.2. Since the aforestated question … Pasuppara in the State of Kerala. For the assessment year commencing from 1.4.1987, the firm was assessed under Section 3 of the Kerala Plantations Tax Act, 1960 (hereinafter for the sake of brevity referred to as 'the 1960 … amendments to other enactments, namely, the Kerala General Sales Tax Act, 1963 and the Kerala Motor Vehicles Taxation Act, 1976.29. In the result, the appeals fail and are dismissed, with no order as to costs. Direct Taxation -

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

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

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 … and at Belgaum in the State of Karnataka. By virtue of the Aluminum (Control) Order, 1970, promulgated under Section 3 of the Essential Commodities Act, 1955, the Central Government has been given the power to regulate the sale

Commissioner of Income-tax Vs. Continental Device India

Court : Delhi

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 143(3), 144B and 256(1); Finance Act, 1976 - Sections 2(6) and 2(8); Finance Act, 1978

Reported in : [2001]252ITR227(Delhi); [2001]118TAXMAN585(Delhi)

the IDBI in lieu of surcharge in accordance with the provisions of Section 2(6) and (8) of the Finance Act, 1976, although for the assessment year 1978-79 tax was to be paid in accordance with the provisions of the … almost undisputed, is essentially as follows :For the assessment year in question the previous year ended on June 30, 1977. The assessed, a company, was assessed under Section 143(3) read with Section 144B of the Act. For

Commissioner of Wealth-tax Vs. K. Ravindranathan Nair

Court : Kerala

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2; Finance Act, 1965 - Sections 68; Voluntary Disclosure of Income and Wealth Act, 1976 - Sections 3(1)

Reported in : (1989)78CTR(Ker)34; [1989]177ITR1(Ker)

Bench decision dealt with the liability of an assessee on a declaration made under Section 68 of the Finance Act, 1965, In second appeal, the Income-tax Appellate Tribunal concurred with the decision of the Commissioner of Income-tax (Appeals), … liability in respect of the disclosure made under Section 3(1) of the Voluntary Disclosure of Income and Wealth Act, 1976?' 2. The respondent is an assessee to wealth-tax. We are concerned with the assessment year 1970-77. The valuation

State of Rajasthan and anr. Vs. Rajasthan Chemists Association

Court : Supreme Court of India

Subject : Sales TaxConstitution

Acts : Sales of Goods Act, 1930 - Sections 3, 4 and 9; Rajasthan Sales Tax Act, 1994 - Sections 2(42), 2(44) and 4A; Finance Act, 2004 - Sections 4A and 4A(1); Standards of Weights and Measures Act, 1976; Standards of weights and Measures Rules; Constitution of India - Articles 246, 286 and 366(29A); ;Constitution of India (42nd Amendment) Act, 1982 - Article 366; Constitution of India (46nd Amendment) Act; Drug Price Control Order, 1995; Essential Commodities Act, 1955 - Sections 3; Uttar Pradesh Sales Tax Act, 1948 - Sections 2; Contract Act - Sections 77; Income Tax Act, 1961 - Sections 28 to 43C, 44AC, 44AC(1) and 206C; Direct Tax Laws (Amendment) Act, 1989; Finance Act, 1988; Finance Act, 1990 - Sections 44AC; Madras General Sales Tax Act, 1939 - Sections 2; Madras General Sales T

Reported in : AIR2006SC2699; 2006(202)ELT217(SC); JT2006(6)SC553; RLW2006(4)SC3365; 2006(7)SCALE330; (2006)6SCC773; [2006]147STC542(SC); 2006(2)LC975(SC)

that 4A of the Rajasthan Sales Tax Act, 1994 (in short the 'Act') as introduced by the State Finance Act, 2004 was not legally sustainable to the extent that tax on first point sale of drugs, medicines or … those in relation to which it is required under the provisions of the Standards of Weights and Measures Act, 1976 or the rules made thereunder or under any other law for the time being in force, to declare … of such retail sale prices shall be deemed to be the retail price for the purpose of this Section.3. Writ Petition was filed by the present respondent questioning constitutional validity of the aforesaid provision. Section 4A in

Baburao Alias P.B. Samant Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 3, 32, 61, 67, 83, 83(2), 90, 94, 101(4), 105, 118(1), 123(2), 148(1), 169, 174(2), 190(4), 213(2), 217(1), 249, 252, 303, 312, 315(2), 320(3), 320(5), 352, 352(2), 352(4), 356(1), 356(3), 360(2), 364(1), 366(18), 366(19) and 371-A(1); Evidence Act, 1872 - Sections 56, 57, 57(4), 74, 74(1), 78 and 78(2); Finance Act - 1976

Reported in : AIR1988SC440; [1988]172ITR713(SC); JT1987(4)SC672; 1987(2)SCALE1322; 1988Supp(1)SCC401; [1988]2SCR431

People (Extension of Duration) Act, 1976 (No. 30 of 1976) is ultra vires the Constitution; and (4) The Finance Act, 1976 (66 of 1976) is ultra vires the Constitution.2. Although the petitioner had also challenged Section 13 of the … the petitioner had also challenged Section 13 of the Constitution (42nd Amendment) Act, 1976 and Clause (c) of Section 3 of the Constitution (24th Amendment) Act, 1971 in the petition he did not press these two contentions at

K.V. Abdulla Vs. Income-tax Officer and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Finance Act, 1976 - Sections 2(2); Constitution of India - Articles 14 and 19

has his year of accounting ending on 31st of March every year. For the assessment year 1976-77, the Finance Act, 1976 ('the Finance Act'), was applicable to the petitioner and he filed his return declaring his income from his … to the Finance Act, 1951, (as applied to the assessment year 1953-54 by the Finance Act, 1953). Under section 3 of the Income-tax Act, 1922, income-tax is a tax on the income of the previous year and it