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Cyrus Surfactants Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2007)(120)ECC443

the adjudicating authority rejecting the refund claim of the appellants on account of Education Cess levied under the Finance Act, 2004.2. The claim of the appellants for refund of Education Cess was based on the Notification bearing No. … of Excise (Goods of Special Importance) Act, 1957; and The Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, as was equivalent to the amount of duty paid by the manufacturer of goods, other than the amount … leviable on Cess in the nature of excise duties under Section 3 of the Sugar Cess Act, 1982, Section 15 of the Oil Industries Development Act, 1974, and Section 3 of the Jute Manufacturers Cess Act, 1983, in

Commissioner of Income-tax Vs. Beehive Engineering Co. and Allied Indu ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961- Sections 28 and 80HH

Reported in : (1996)136CTR(AP)321; [1996]221ITR561(AP)

orders of the Tribunal. Before we construe the definition of the 'industrial company' in section 2(7)(c) of the Finance Act, 1978, it would be useful to notice the findings of fact recorded by the Tribunal. 6. From the order … and assemblingof trusses, purling, etc. 11,74,508(c) Labour charges on structural work 2,39,602(d) Sale of asbestos cement materials 24,896-----------Total 15,61,132.'-----------7. The Tribunal noticed the according to the assessment order, a part of the fabrication of steel structures for

Krishnaji S/O Venkatesh Sane and ors. Vs. Saroj Screens Private Limite ...

Court : Mumbai

Subject : Contract

Acts : Contract Act, 1872 - Sections 55; Specific Relief Act, 1963 - Sections 10

Reported in : 1989(2)BomCR410

before 15th of March, 1979, i.e. the period stipulated under the agreement. According to them, the period of Finance Act, 1978 was to expire by 31st of March, 1979. The period from 16th of March, 1979 to 31st of … & 15: [Swatanter Kumar, C.J., A.P. Lavande & Smt. Vasanti A. Naik, JJ] Powers of Police Patil Held, Section 15 clearly states the varied powers that are vested in the Police Patil. He is vested with the power

Peekay Re-rolling Mills (P) Ltd. Vs. Assistant Commissioner (Assessmen ...

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act - Sections 4, 5(1), 5(1)(1), 5A, 10 and 19(1); Central Sales Tax Act, 1956 - Sections 5, 5A, 14 and 15; Constitution of India - Articles 286, 286(2) and 286(3); Tamil Nadu General Sales Tax Act - Sections 7; Finance Act, 1978 - Sections 37; Central Excises Act, 1944

Reported in : 2006(2)KLT687; (2007)5VST241(Ker)

and Ors. v. Vazir Sultan Tobacco Co. Limited, Hyderabad and Ors. : 1996(83)ELT3(SC) . Section 37 of the Finance Act, 1978 provided for levy of special duty of excise in addition to the existing excise duties. The Tribunal upheld … the sale point in respect of the same goods is ultra vires Article 286 of the Constitution readwith Section 15 of CST Act, 1956.Section 5A reads as follows:5A. Levy of purchase tax:(1) Every dealer who, in the course

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)

would result in an additional revenue of Rs. 214 crores on indigenous production and a sum of Rs. 15 crores by way of increase in countervailing duties on imports. Clause 37 of the Finance Bill, 1978 levied … 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

Commissioner of Income-tax Vs. Ampro Food Products

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 30, 31, 32, 33, 34, 35, 36, 37, 37(1), 37(3), 37(3A) and 80VV

Reported in : 1995(2)ALT843; (1995)125CTR(AP)341; [1995]215ITR904(AP)

assessee.' 6. Sub-sections (3A), (3B), (3C) and (3D) of section 37 of the Act were inserted by the Finance Act, 1978, with effect from April 1, 1979. We may point out here that section 37 of the Act which … or, as the case may be, gross receipts of the business or profession (iii) where such aggregate expenditure 15 per cent. of the adjusted exceeds 1/2 per cent. of the turnover expenditure. or, as the case may

Mangalore Chemicals and Fertilizers Ltd. and ors. Vs. Assistant Collec ...

Court : Karnataka

Subject : Excise

Acts : Finance Act - Sections 4 and 47; Central Excise Rules, 1944 - Rules 8, 8(1), 52A, 56A and 173G(2); Central Excise Act, 1944 - Sections 4, 4(1) and 4(4)

Reported in : 1986(8)ECC6; 1985(5)LC2554(Karnataka); 1986(23)ELT48(Kar)

this notification. Explanation. - In this clause, 'auxiliary duty' means the duty leviable under Section 36 of the Finance Act, 1976 (66 of 1976). 6. This notification shall come into force on the 1st day of July, 1976 … public limited company incorporated under the Companies Act of 1956, which is the petitioner in W.P. 3548 of 1978 is engaged in the manufacture of chemicals and fertilisers, at its factory situated near Mangalore. M/s. Ballapir Industries … open to legislate the impugned provision retrospectively and impair the existing rights. 15. The power of the Central and State legislatures to legislate retrospectively is

Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Central Excises Act, 1944; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); Finance Act, 1978 - Sections 35 and 35(4); ;Customs Act, 1962 - Sections 2, 3(6) 12, 15, 15(1) and 68; Finance Act, 1975; Kerala Buildings Tax Act, 1975; Sale of Goods Act, 1930 - Sections 64A

Reported in : 1992(57)ELT529(Guj)

duty, under the Customs Tariff Act, 1975. The petitioner is also liable to pay auxiliary duty under the Finance Act, 1978 and also under the Finance Act of the relevant years in question.2. It is contended that the additional … and assessed to duty before the Ordinance amending the law came into force. The Supreme Court held that Section 15 of the Customs Act, 1962 specified the date for determination of the rate of duty and tariff valuation

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

P.V. Rajgopal and ors. Vs. Union of India and ors.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 15, 17, 17(2), 17(3), 201, 264; Constitution of India - Article 226; Taxation Laws (Amendment) Act, 1984; Finance Act, 1985; Income-tax Act, 1952 - Sections 13-A, 16, 17(3), 24, 156(2) and 197; Trade Union Act, 1926 - Sections 15, 192, 194, 194-(A, B, BB, C, D, E, EF, F, G, H, I, J and k), 196-(A, B, C, and D), 197(2A), 200, 201 (1A), 203, 207, 211, 221, 234-B and 234-C

Reported in : 1998(4)ALD268; [1998]233ITR678(AP)

of tax what is given as a welfare measure. Consequently, even before the amendment could take effect, the Finance Act, 19,85 withdrew the said amendment. This was explained by the memorandum explaining the provisions of the Finance Act, … appreciate this argument, we have to go into the history of the legislation in this regard.Statutory Provisions :13. Section 15 charges, salaries to income-tax. Section 17 defines salary as including any fees, commissions, perquisites or profits in lieu