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Gopal Hosiery Vs. Assistant Collector of C. Ex.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3, 11B and 37; ;Finance Act, 1971; ;Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Section 2; ;Factories Act, 1948 - Section 2; ;Finance Act, 1975; ;Finance Act, 1977; ;Finance Act, 1978; ;Finance Act, 1979; ;Finance Act (No. 2), 1980; ;Central Excise Tariff Act, 1985 - Sections 2(3) and 6; ;Central Excise Rules, 1944 - Rules 8, 8(1) and 174

Reported in : 1989(41)ELT35(Cal)

1% ad valorem as levied under the Finance Act, 1975, which was thereafter increased to 2% by the Finance Act, 1977, and then increased to 5% by the Finance Act, 1978 and finally increased to 8% by the Finance … power were expressly excluded from taxability under tariff item No. 22D.5. The contention of the petitioner is that Section 3 which is the charging Section of the Central Excises and Salt Act, 1944, provides for levy and collection

Tamil Nadu Hotels Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 65, 65(1), 65(2), 65(8), 65(16), 65(19), 65(20), 65(22), 65(23), 65(24), 65(41), 65(48), 66, 67, 67(1) and 70; Finance Act, 1997; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1977; Finance Act (No. 2), 1998; Service Tax Act - Sections 65(24), 65(41) and 67; Constitution of India - Articles 14, 248 and 248(2); Constitution of India (46th Amendment) Act - Article 366(29A)

Reported in : 2001(78)ECC584; 2001(133)ELT265(Mad); 2006[2]STR513

so far as the services provide by the 'mandap keeper', the said services which were provided for in Finance Act, 1977 were continued in Finance Act No. 2/98 which was brought into with effect from 16-10-1998. However, the services … Section 65(19) defined the term 'mandap', which is as follows :'Mandap means any immovable property as defined in Section 3 of the Transfer of Property Act, 1882 (4 of 1882) and includes any furniture, light fittings and floor

Andhra Pradesh State Financial Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1986)18ITD515(Hyd.)

Act, 1966, Finance (No. 2) Act 1967, Finance Act, 1970, Finance (No. 2) Act 1971, Finance Act, 1974, Finance Act, 1977, Finance Act, 1979, Finance Act, 1981 and lastly Finance Act, 1985 by which the crucial words 'this Clause … for the sake of convenience.2. The first point in dispute is as regards the quantum of deduction under Section 36(1)(viii) of the Income-tax Act, 1961 ('the Act')- The assessee, Andhra Pradesh State Financial Corpn., is approved by … point in dispute is as regards the quantum of deduction under Section 36(1)(viii) of the Income-tax Act, 1961 ('the Act')- The assessee, Andhra Pradesh State

Gauri Industries Vs. State of Karnataka

Court : Karnataka

Subject : Property

Acts : Karnataka Relief Undertakings (Special Provisions) Act, 1977 - Sections 2(2), 3 and 4(1); Constitution of India - Articles 19(1) and 300A ;

Reported in : ILR1986KAR118

as there was no ;(a) unity of management ; (b) unity of finance ;(c) unity of product ; and (d) unity of labour.(See : Associated … two notifications issued by the Government of Karnataka under the provisions of the Karnataka Relief Undertakings (Special Provisions) Act, 1977 (for short the Act) as also the resultant action taken by the second respondent Factory through its Managing … on 3-10-1979. The first notification, dated 4 11-1981. produced as Annexure-A in the Writ Petition, was made under Section 3 of the Act declaring the second respondent-Factory 'with its distillery' as a relief undertaking for a period of

Surender Kumar Singhal Vs. Shimla Development Authority and

Court : Monopolies and Restrictive Trade Practices Commission MRTPC

Subject : MRTP

Reported in : (1998)1CompLJ359MRTPC

No. 1) is a Government of Himachal Pradesh undertaking constituted under the Himachal Pradesh Town and Country Planning Act, 1977, and is, inter alia, engaged in the business of development, construction and making available housing facilities to citizens … of maintainability of the enquiry. Shri Ujwal Banerjee, counsel for the respondents, essentially stated that in terms of Section 3 of the Monopolies and Restrictive Trade Practices Act, the Act shall not apply to any undertaking owned or

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)

levy Aluminum. The said auxiliary duty of excise imposed by the Finance Act, 1976 was continued by the Finance Act, 1977 (No. 11 of 1977) but was repealed with retrospective effect by the Finance (No. 2) Act, 1977 (Act … 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

Khandelwal Metal and Engg. Vs. Union of India and Others

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 2(15), 12, 15, 25 and 25(1); Central Excise Rules, 1944 - Rules 56A and 56A(2); Central Excise Act, 1944 - Sections 2, 3 and 4

Reported in : 1983LC91D(Delhi); 1983(12)ELT292(Del)

any form or size.(3) Pipes and tubes. Ten per cent ad valorem. 7. By Section 48 of the Finance Act, 1981 the schedule to the Excise Act has been amended and a sub-item (1b) and Explanationn II has … was of the opinion that the bras scrap would be assessable to duty under notification No. 156 of 1977 dated 16-7-1977 and not notification No. 97, dated 25-6-1977 (as is now contended by the petitioner). The contention

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

The judgment in Surat Art Silk .................................................................................................................. 11 D. Relevant changes brought about to the IT Act, 1961 (Finance Act, 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: … to have been, ineffective or unenforceable. It was effective till 26-1- 129 1977 1 ALLER813130 289. Exemption of property and income of a State from … the following provision w.e.f. 01.04.1992 (and continues to be in force): “(4A) Sub-section (1) or sub-section (2) or sub-section (3) or sub-section (3A) shall not apply in relation to any income of a trust or an institution, being

Commissioner of Wealth Tax Vs. Chikmagalur Club

Court : Karnataka

Subject : Direct Taxation

Acts : Karnataka Societies Registration Act, 1960; Wealth-tax Act, 1957 - Sections 3, 14, 14(1), 14(2), 16(3), 17, 18, 18(1), 21AA, 21AA(1), 21AA(2), 21AA(3), 21AA(4) and 21AA(5); Finance Act, 1981; Income Tax Act, 1922 - Sections 3; The Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986; The Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989

Reported in : ILR2005KAR4673; [2007]290ITR522(KAR); [2007]290ITR522(Karn)

in view the provisions of Section 21AA of the Act, which has been inserted in WT Act by Finance Act, 1981, w.e.f. 1st April, 1981, has noticed in his order that :'4. Asst. yrs. 1981-82 to 1983-84 :A … that it was not liable to wealth-tax in view of the language employed in the charging provision, namely, Section 3 of the Act. The first appellate authority has allowed the assessee's appeals for the asst. yr. 1980-81 and … that 'club is not assessable to wealth-tax in asst. yrs. 1970-71 to 1977-78 as an AOPs, and while saying so, the Court has observed that

Bhawanidas Binani Vs. Commissioner of Wealth-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2; Finance Act, 1965 - Sections 68; Income Tax Act, 1961

Reported in : [1980]124ITR783(Bom)

and in the circumstances of the case, any part of the tax paid under Section 68 of the Finance Act, 1965, was a ' debt owed ' on the relevant valuation dates within the meaning of Section 2(m) … of tax. According to this submission, the charging section remains what it was under the I.T. Act, i.e., Section 3 of the Indian I.T. Act, 1922, or Section 4 of the I.T. Act, 1961. According to this submission,