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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 been

The Tata Iron and Steel Company Ltd. Vs. the State of Jharkhand and or ...

Court : Jharkhand

Subject : Direct TaxationCompany

Acts : Entry Tax Act, 1993 - Sections 2 and 3(1); Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Act, 1993 - Sections 3, 3(1) and 6; Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Ordinance, 1993; Bihar Finance Act, 1981 - Sections 12(1); Customs Act - Sections 47; Kerala Tax on Entry of Goods into Local Areas Act, 1994; Constitution of India - Articles 213, 255 286, 301, 302, 303, 303(1), 303(2), 304; Jharkhand Tax on Entry of Goods into Local Areas for Consumption, Use or Sale thereof (Amendment) Ordinance, 2001

Reported in : [2006(4)JCR37(Jhr)]

therein. ['Provided that in case of such goods which are liable to tax under Section-12(1) of the Bihar Finance Act, 1981, entry of goods shall mean entry of goods into local area from any place outside the State for … country, as the trade and commerce with foreign countries is covered by Entry 41 List 1 of VIIth Schedule of the Constitution of India.Further declaration has been sought for that the imposition of entry tax on 'imported … Areas for Consumption, Use or Sale thereof (Amendment) Ordinance, 2001 (Jharkhand Ordinance 02 of 2002), published in the Extraordinary Gazette on 2nd January, 2002. Item

Central Coal Fields Ltd. Etc. Etc. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Reported in : [2007(1)JCR94(Jhr)]

therein.'['Provided that in case of such goods which are liable to tax under Section 12(1) of the Bihar Finance Act, 1981, entry of goods shall mean entry of goods into local area from any place outside the State for … for Consumption, Use or Sale thereof (Amendment) Ordinance, 2001' [Jharkhand Ordinance No. 02 of 2002 hereinafter to be referred as Jharkhand Entry Tax (Amendment) Ordinance. … means a dealer or any other person who in any capacity brings or causes to be brought any scheduled goods into a local area for consumption, use or sale therein.6. Charging Section is Section 3 of the

Central Coalfields Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Entry Tax Act, 1993 - Sections 2, 2(9), 3 and 6; Jharkhand Entry Tax (Amendment) Ordinance, 2001; Jharkhand Entry Tax (Amendment) Ordinance, 2002; Constitution of India - Articles 255, 301, 302, 303, 303(1), 303(2) and 304; Bihar Finance Act, 1981 - Sections 12(1); Assam Taxation (On Goods Carried By Roads and Inland Waterways) Act, 1954; Rajasthan Motor Vehicles Taxation Act, 1951; Motor Vehicles Act, 1988 - Sections 2(28); Kerala Tax on Entry of Motor Vehicle into Local Act, 1944 - Sections 2 and 3; Motor Vehicles Rules, 1989 - Rules 2 and 92(2)

Reported in : (2007)6VST614(Jharkh)

therein.[Provided that in case of such goods which are liable to tax under Section 12(1) of the Bihar Finance Act, 1981, entry of goods shall mean entry of goods into local area front any place outside the State for … for Consumption, Use or Sale thereof (Amendment) Ordinance, 2001' [Jharkhand Ordinance No. 02 of 2002- hereinafter to be referred as 'Jharkhand Entry Tax (Amendment) Ordinance, … means a dealer or any other person who in any capacity brings or causes to he brought any scheduled goods into a local area for consumption, use or sale therein. 6. Charging Section is Section 3 of

The Joint Director (Rayalaseema), Anti-Corruption Bureau, a.P. & A ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2026] 1 S.C.R. 740

to “law” in Section 2(f) of the Act that the notification issued under Section 7(3)(b) of the Bihar Finance Act, 1981 is law within the meaning of Sections 84 and 85 of the Act. Thus, the notification published in … subject, the Governor of Andhra Pradesh hereby declares that the offices of the Anti-Corruption Bureau specified in the schedule shown below in column (2) shall be Police Stations and that they shall include within their limits, the … The Act came into force with effect from the appointed date i.e., 02.06.2014. The following provisions would be apposite to refer to:[2026] 1 S.C.R. 747

JaIn Exports (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Customs

Acts : Constitution of India - Article 226; Customs Act, 1962 - Sections 111

Reported in : 1987(29)ELT753(Del); ILR1985Delhi164

the Collector was given on 20/12/1962.By that time the amendments made by Section 50 and 5thSchedule of the Finance Act No. 211980 providing for a appellate tribunal had come into force. The petitioner thus could have filed an … license issued by the Central Government.(7) The Government of India issued an Import Policy 1980-8 1/04/1980 to March, 1981). The impugned licenses were issued during this period (through revalidated subsequently).(8) Appendix 9 para 5 (April 19/03/1981) provides … customs shall be levied under the Customs Act.(4) Seriall No. 15.07 in Schedule I of the Customs Tariff Act,1975 reads as under :-Heading Sub-heading No.

Kerala State Co-operative Agricultural And Rural Development Bank Ltd. ...

Court : Supreme Court of India

Subject : Direct Taxation

or more of such activities which are mentioned in sub-section (2). Sub-section (4) of Section 80P43inserted by the Finance Act, 2006 is in the nature of a proviso and such a deduction under the said Section shall not … State Land Development Bank which falls within the purview of the National Bank for Agriculture and Rural Development Act, 1981 (“NABARD Act, 1981”, for short) and is exigible for financial assistance from NABARD. Therefore, the appellant/assessee’s claim merits … Co-operative Agricultural and Rural Development Bank Ltd., Thiruvananthapuram, is also included in Schedule I of the State Act, 1969 as regards the application of the

Premier Automobiles Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2003)84ITD169(Mum.)

that slump sales are assessable to tax only by virtue of amendment made in the statute book by Finance Act, 1999 which is prospective in operation. Since the instant sale took place prior to that, it is not … for the other fixed assets. It was also contended that market value of land as on 1st April, 1981, should have been taken into consideration by the AO for computing taxable gain on sale of land.The short … elements corresponding to the categories elements corresponding to the categories listed in Schedule 2C. Such value shall be determined according to the procedure set out

Lakhanpal National Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1999)69ITD9(Ahd.)

for asst. yr. 1983-84, the words 'entertainment expenditure' defined and inserted as Expln. 2 to s. 37(2A) by Finance Act, 1983, with retrospective effect from 1st April, 1976 were lost sight of. The words "entertainment expenditure' as per … the assessee-company is calendar year and, therefore, for the asst. yr.1982-83 the previous year ends by 31st December, 1981, and for the asst. yr. 1983-84 the previous year ends by 31st December, 1982. The assessee maintains its … ICICI to the company as aforesaid in accordance with the following Amortization Schedules 'A' and 'B' respectively;-----------------------------------------------------------------------Date of payment Payment of principal Principal amount outstanding

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … 90, (heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804) of the First Schedule to the Excise Tariff Act; (ii) Pollution control equipment; (iii) components, spares and accessories of the goods specified