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Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, which clause has, by … additional duty of excise leviable under Section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act,1978 ( 40 of 1978);iv. the additional duty of excise leviable under Section 3 of the Additional Duties of

Indian Aluminium Co. Etc. Etc. Vs. State of Kerala and Others

Court : Supreme Court of India

Subject : Electricity

Acts : Kerala Electricity Surcharge (Levy and Collection) Act, 1989 - Sections 3 and 11; Finance Act, 1978 - Sections 36; U.P. Sales Tax Act, 1948 - Sections 3; Constitution of India - Articles 32, 131, 246, 245, 262, 304 and 366; Punjab Village Common Lands (Reglations) Act, 1961; Karnataka State Civil Servies (Regulations of Promotion, Pay and Pension) Act, 1973; Iner- State Water Disputes Act, 1956 ; Kerala Essential Articles Control (Temporary Powers) Act, 1961 - Sections 3; Kerala Essential Articles Control Act, 1986; Essential Articles (Control) Act, 1963; Kerala Electricity Duty Act, 1963; Income-tax Act, 1922 - Sections 128; Government of India Act, 1935; Orissa Sales Tax Act, 1947 - Sections 14; Essential Commodities Act - Sections 3; Finance Act, 1964 - Sec

Reported in : 1996IIAD(SC)137; AIR1996SC1431; JT1996(2)SC85; 1996(1)SCALE780; (1996)7SCC637; [1996]2SCR23

of the Kerala High Court made in O.P. No. 5957 of 1987 and batch.3. By Section 36 of Finance Act 1978, the Central excise and Salt act, 1944 [for short the 'Excise Act) was amended to impose central excise … Orissa v. Oriental Paper Mills Ltd. : [1962]1SCR549 , the Orissa Sales Tax Act, 1947 was amended and Section 14 restricting grant of refund of tax inappropriately and illegally collected, was challenged. This Court had held that 'if

The Commissioner of Income Tax Vs. Smt. Amarjeet Kaur and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2); Income Tax Act, 1961 - Sections 37, 37(1) and 256(1); ;Finance Act, 1998; ;Prize Chits and Money Circulation Scheme (Banning) Act, 1978 - Sections 2, 3 and 4

Reported in : (2006)201CTR(Kar)134; ILR2006KAR1060; [2006]283ITR71(KAR); [2006]283ITR71(Karn)

again incorrect. The appellant needed money for expanding the turnover; the appellant had several methods of obtaining this finance eg. From borrowals etc. The appellant however chose to obtain deposits and to lure these deposits, offered the … a 'Prize Chit' for the purpose of Section 2(e) of the Prize Chits and Money Circulation Scheme (Banning) Act, 1978.14. In our view, the case law which is nearer to the issue which has fallen for our consideration,

Peerless General Finance and Investment Co. Limited and anr. Vs. Reser ...

Court : Supreme Court of India

Subject : BankingCommercial

Acts : Constitution of India - Articles 13(1), 13(2), 14, 19(1), 19(6), 32, 46, 121, 136 and 226; Reserve Bank of India Act, 1934 - Sections 45K(3), 45J, 45K and 45L; Evidence Act - Sections 114; Companies Act, 1956

Reported in : AIR1992SC1033; [1992]75CompCas12(SC); 1991CriLJ1391; JT1992(1)SC405; 1992(1)SCALE216; (1992)2SCC343; [1992]1SCR406

the petitions.2. This litigation is an upshot of the earlier case Reserve Bank of India v. Peerless General Finance and Investment Company Ltd. and Ors. : [1987]2SCR1 decided on January 22, 1987. In 1978 the Prize Chits … Ors. : [1987]2SCR1 decided on January 22, 1987. In 1978 the Prize Chits and Money Circulation Scheme (Banning) Act, 1978 (in short 'the Banning Act, was enacted 'to ban the promotion or conduct of prize chits or money … issued by public sector corporation and earn interest at the rate of 14 per cent per annum or more and thereby earn a profit of … Peerless') fell within the definition of 'Prize Chits' within' the meaning of Section 2(e) of the above Banning Act. By a letter dated July 23,

S.P. Jaiswal Estates Pvt. Ltd. Vs. Commissioner of Income-tax (No. 1)

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 32A and 32A(2); ;Finance Act, 1982 - Section 2(7)

Reported in : [1994]209ITR298(Cal)

that the Sky Room Private Limited was an industrial company within the meaning of Section 2(7)(c) of the Finance Act, 1978. There the court held that the word 'processing' is broad enough to take in the activity of purchasing … of the assessment year 1982-83 now under reference, vide his order dated November 6, 1984, passed under Section 143(3) of the said Act was Rs. 22,52,840 which included earnings from restaurant to the extent of Rs. 22,32,132.

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

1957, Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 and special excise duty collected under the Finance Act. CVD was not specifically stipulated and treated as the duty paid under the notification No. 41/2001. It is … leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962 , (52 of 1962 ) be the aggregate of- (i) the value of

Modi Rubber Ltd. Vs. Union of India and Others Overruled

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2, 8, 8(1), 56A, 173, 173B and G; Central Excise Act, 1944 - Sections 2, 3, 6, 8(1), 12, 37 and 37(2); Finance Act, 1978 - Sections 37 and 37(4)

Reported in : 1984(2)ECC30; 1983(12)ELT24(Del)

Finance Bill, 1978 levied this special duty of excise and was presented and passed by the Parliament as Finance Act, 1978. Section 37 of the Finance Act, 1978 provides that in case of goods chargeable with duty of excise under … the notifications can be held to be within the legislative competence of Parliament and the Central Government respectively. 14. The notifications in these cases mention the source of power as being in exercise of the powers conferred

Raymond Limited Vs. The Commissioner, Central Excise and Customs, Nash ...

Court : Mumbai

Subject : Excise

under AED (TandA) Act, AED (GOSI) Act, the national Calamity Contingent Duty paid under Section 136 of the Finance Act and additional duty paid under the Customs Tariff Act, the utilisation thereof towards payment of duty on the … this input, the Appellant inter alia pays AED(TandTA) under the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978. The appellant has then taken credit of the said AED (TandTA) paid on polyester top. From the polyester … Deputy General Manager (Administration) of the Appellants were recorded on 16th May, 2003 and 21st May, 2003 under section 14 of the Act, wherein he stated that the Appellants had utilised the accumulated credit of additional duty (TandTA)

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

by making retrospective laws. We are, therefore, firmly of the view that the Gujarat Panchayats (Third 6. Amendment) Act, 1978 is unconstitutional, as it offends Article 311 and 14 and it is arbitrary and unreasonable. We have considered … 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 … no Court shall take cognizance of the offence under Section (1) without previous sanction of the Government.45. Under Section 14, whoever abets any offence punishable under this Act shall be punished with the punishment provided for in this

Commissioner of Income-tax (Central) Vs. Oriental Co. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5(1), 8, 91, 194 and 198

Reported in : (1981)25CTR(Cal)75,[1982]137ITR777(Cal)

previous order it had dealt with the U.K. law both before and after its amendment by the U.K. Finance Act, 1965. The Tribunal followed its previous order and held that the AAC was justified in his conclusion that … Sabyasachi Mukharji, J. 1. In this reference under Section 256(1) of the I.T. Act, 1961, we are concerned with the assessment years 1966-67, 1967-68 and 1968-69, for … India Textile Agency (I.T. Ref. No. 80 of 1972, judgment delivered on 14th January, 1977--since reported in : [1981]132ITR481(Cal) ), Mitter C.J. had held that