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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 … in case of 'Indian Aluminium Company Ltd., Calcutta v. Union of India & Others', decided on May 24, 1979 by one of us (Chadha, J), the petitioners submitted fresh classification lists wherein they claimed that the total … respect of manufacture or production of goods known as 'duty of excise'. 13. The duty of excise may be levied either by a separate enactment

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance … the State of Uttarakhand from cable operators under Section 4C of the Uttar Pradesh Entertainment and Betting Tax Act, 1979 (hereinafter referred to as the Entertainment Act, 1979). After the petitioner company obtained its statutory licence on 24.03.2006,

Goods Agro Chemicals and ors. Vs. Assistant Collector of Customs

Court : Kerala

Subject : ExciseConstitution

Acts : Central Excise Tariff Act; Customs Act, 1962 - Sections 2(15), 12, 12(1) and 28; Finance Act, 1961 - Sections 13; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); ;Central Excise Act, 1944; Finance (Amendment) Act, 1981; Constitution of India - Article 226

Reported in : 1986(10)ECC178; 1986LC218(Kerala); 1987(32)ELT565(Ker)

first schedule of the Act. The schedule was amended from time to time by the various Finance Acts.13. Section 13 of the Finance Act 14 of 1961 inserted Item 26A with effect from 1-4-1961 reading thus :-'26A. Copper … to take the view that 'copper scrap is copper in crude form'. Subsequently the 1981 amendment of the Finance Act set at rest all conflict by inserting a new specific provision 'copper scrap and waste'. This, it is … respect of the 'copper scrap' imported by the petitioner from 1956 till 1979. In March, 1979, the respondent, the Assistant Collector of Customs began demanding

Mitsui and Company Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

by inserting an explanation in s. 9(ii) of the IT Act, 1961, w.e.f. 1st April, 1979 by the Finance Act, 1983 [140 ITR (St) 116], it is clarified and declared that the income which falls under the head … penalty if a person proves that there was reasonable cause for failure to deduct tax at source. The section unlike the provisions of s. 271(1)(c) does not contain any artificial deeming provisions. The only inroad created is … made to expatriates abroad. Consequently, the Asstt. CIT issued summons under s. 131 to 16 expatriate employees on 27th October, 1995, requiring them to furnish

Mitsui and Company Ltd. Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)65TTJ(Del)1

Explanationn in section 9(ii) of the Income Tax Act, 1961, with effect from 1st April, 1979 by the Finance Act, 1983, it is clarified and declared that the income which falls under the head 'salaries' payable for services … its expatriate employees. The Assistant Commissioner issued a letter on 28th March, 1995, calling for information under section 133(6) of the Income Tax Act about the salary, etc., paid to expatriate employees in India and abroad for

Dr. Manickchand R. Tanga Vs. Commissioner of Income-tax

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Sections 64 and 64(1)

Reported in : [1991]190ITR336(KAR); [1991]190ITR336(Karn)

admitted. In order to effectively counter the device of circumventing this provision through interpolation of a trust, the Finance Act, 1979 has inserted a new Explanation 2A to provide that where a minor child of an individual is a … the legislative practice is to declare it as the law all along. 13. Mr. Chandrakumar cited a decision of the Madhya Pradesh High Court in … firms of M/s. R. A. Tanga and M/s. Tanga Agencies is includible in the applicant's total income under section 64(1)(iii) of the Income-tax Act, 1961, for the assessment year 1977-78 ?' 2. The relevant facts are that

Commissioner of Income-tax Vs. International Clearing and Shipping Age ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(13) and 2(36); Finance Act, 1976; Finance (No. 2) Act, 1977; Finance Act, 1979

Reported in : [2000]241ITR172(Mad)

therefore, be taxed at the lower rate applicable to firms which carry on profession as provided in the Finance Act, 1979. The Commissioner of Income-tax as also the Tribunal accepted the plea of the assesseeon the ground that a … to support the order of the Tribunal.5. The terms 'business' and 'profession' are defined in the Act in Sections 2(13) and 2(36), respectively. Though the scope of the term 'business' is wide, if the activity is properly

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … 718, Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh [1979] 44 STC 42 ; AIR 1979 SC 621, Union of India v. Godfrey Philips India Ltd. AIR 1986 SC 806, Pournami Oil Mills v. … for quashing the said notifications dated 30th of July, 1999.3. O.J.C. No. 13017 of 1999 (Petitioner--Larsen Toubro Co. Ltd.) :Under IPR 1989 the State Government

Sunrise Biscuits Co. Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Government issued notification, on April 4, 1994 in exercise of the powers under Section 7 of the Bihar Finance Act, 1987 whereunder the old industrial units, which had started production prior to April 1, 1993, but whose investments … 123 STC 366 (Gauhati). The two learned Judges, who had heard the appeal, gave dissenting judgment on October 13, 1999. The learned third Judge, who came in seisin of the matter, delivered his judgment, on March 27,

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: … of charitable purpose defined in Section 2(15). The distinction is clearly brought out by the provision contained in Section 13(1)(bb) inserted by Tax Laws (Amendment) Act, 1975.” D. Relevant changes brought about to the IT Act, 1961 (Finance … appealed. This court noticed that the appeals covered three distinct periods- (i) 1979-80 to 1983-84, (ii) 1984-85 to 1991-92, and (ii) 1992-93 to 1996-97. This