Advanced Search Results

Shri Ramlinga Mills Private Ltd. and ors. Vs. Assistant Collector of C ...

Court : Kerala

Subject : Customs

Acts : Customs Tariff Act, 1975; Finance Act, 1976 - Sections 32(1); Customs Act, 1962 - Sections 2(11), 2(12), 2(13) 2(23), 2(27), 2(28), 7, 12, 15, 15(1) 25, 30, 46, 68 and 111; Indian Tariff Act, 1934 - Sections 2A; Territorial Waters, Continental Shelf, exclusive Economic Zone and other Maritime Zones Act, 1976 - Sections 5; Customs Act, 1878 - Sections 20(2); Constitution of India - Article 246

Reported in : 1989(22)LC36(Kerala); 1983(12)ELT65(Ker)

is subjected to duty under various fiscal measures. The Customs Tariff Act, 1975 (Act 51 of 1975), the Finance Act of 1976 are some of the relevant enactments. The levy is made, assessed and collected under the provisions … this section shall not apply to baggage and goods imported by post.'Section 30 deals with the delivery of import manifest or import report. Thereunder an … collected under the provisions of the aforesaid enactments read with the Customs Act, 1962 (Act 52 of 1962).6. Section 25 of the Customs Act confers power on the Government in public interest to exempt by notifications in

Dr. M.V. Shetty Memorial Trust, Mangalore and Others Vs. Rajiv Gandhi ...

Court : Karnataka

Subject : Constitution

Acts : Rajiv Ganhdi University of Health Sciences Act, 1994 - Sections 4, 5(3), 33, 37(1), 41, 45, 62, 63 and 64; Constitution of India - Articles 14, 110 and 265; University Grants Commission Act, 1956 - Sections 12-A(1) and 22; Karnataka State Universities Act, 1976 - Sections 35

Reported in : 2000(1)KarLJ48

is not comparable with other established Universities in the State. Examination and Finance Branches have been computerised for rendering speedy service to the students and … learned Counsel by adverting to the provisions of the 1994 Act and that of the Karnataka State Universities Act, 1976. Section 4(xv) of the 1994 Act, provides that subject to the provisions of the Act and such conditions as … on interrogation is alleged to have implicated the petitioner with having received heroin on earlier occasions also.;Evidence Act, Section 30 r/w Section 482 Cr. P.C. - Confession of an accused, who has been discharged, is not admissible against

M/S Herbertsons Limited, Alwar Vs. State of Rajasthan and anr.

Court : Rajasthan

Subject : Excise

Acts : Rajasthan Excise Act, 1950 - Sections 9-A, 30-A and 30-AA; Rajasthan Excise (Amendment) Act, 1995 - Sections 5; Rajasthan Taxation Tribunal Act, 1955; Rajasthan Excise Rules, 1956 - Rule 69(2); Rajasthan Distillery Rules, 1977 - Rules 21 and 91(3); Rajasthan Excise (Amendment) Act, 1976 - Sections 2; West Bengal Finance (Sales Tax) Act, 1941 - Sections 6B, 10, 10A, 10-A(2) and 11; Kerala Motor Vehicles Act - Sections 39; Kerala Motor Vehicles Taxation Act, 1976

Reported in : 2001(3)WLC19; 2001(3)WLN442

more than three months.' (30). In fact, this was introduced by Section 2 of the Rajasthan Excise (Amendment) Act, 1976 (Rajasthan Act 30 of 1976) vide notification No.F.2(14) vide 76 dated 28.4.76. According to Mr. Joshi, from the … examined. The assessee unsuccessfully challenged the validity of the provision forturnover tax in Section 6B of West Bengal Finance (Sales Tax) Act without entertaining any doubt as to their liability to turnover tax thereunder in case the

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)

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 … and the Rules made thereunder. The 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 challenged the constitutional validity of the … challenged the constitutional validity of the following provisions of the Act: (i) Section 2(6); (ii) Explanation to Sub-section (1), Sub-section (5), (7), (8), (10), (11)

Seshasayee Paper and Boards Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (2003)84ITD707(Mad.)

brought forward investment allowance in preference to unabsorbed depreciation. Sri Suryanarayanan submitted that Section 32A was inserted by Finance Act, 1976, w.e.f.1st April, 1976, and that the scope and effect of Section 32A had been elaborated in the Circular … the profits and gains of business were to be computed in accordance with the provisions contained in Sections 30 to 43A and so all the deductions and allowances referred to in Sections 30 to 43A were to

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)

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 … 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

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

invention, model, design, secret formula or process or trade mark or similar property ; 15 Inserted by the Finance Act 1976 (66 of 1976), sec 4(b) (w.e.f. 1-6-1976). 30 (iv) the imparting of any information concerning technical, industrial, commercial … provisions of section 19 shall, with any necessary adaptations and modifications, apply in relation to a licence under section 30 as they apply in relation to assignment of copyright in a work.” “51. When copyright infringed. Copyright in

Mahindra Ugine Steel Co. Ltd. Vs. the Union of India (Uoi) and ors.

Court : Mumbai

Subject : Customs

Reported in : 1986(10)ECC354

of 1.5th March, 1976 however, certain entries in the Customs Tariff were amended under the provisions of the Finance Act, 1976.3. As a result of this amendment a new item 63(30) was substituted for the previous item 63(30). Under … of goods to the duty of customs and the rate of duty of customs to be levied. Under Section 12 of the Customs Act, 1962 duties of customs are leviable on goods imported into India. Under the

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

of 1974, framed the Rajasthan Agricultural Credit Operations (Removal of Difficulties) Rules, 1976 (hereinafter referred to as 'the Rules of 1976') and as per Clause … of Sub-section (2) shall be in favour of persons as may be prescribed by the State Government under Section 30 of this Act and shall be subject to any provisions of any law in force which may place … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks

Cit Vs. Continental Device India

Court : Delhi

Subject : Direct Taxation

Reported in : (2002)177CTR(Del)212

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