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Indian Oil Corporation Ltd. Vs. The State of Bihar

Court : Supreme Court of India

Subject : Land Acquisition

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 … VAT was collected under the VAT Act in the State. According to him, the moment products contained in Schedule IV of the said Act suffer tax, the scheme of the Entry Tax Act is that a set

Tata MaIn Hospital Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 3, 7(3), 17(5) and 33; Sale of Goods Act, 1930; Government of India Act, 1935; Constitution of India - Articles 336 and 366

Reported in : [2008(2)JCR174(Jhr)]

not a transaction which comes within the meaning of 'Sale' as defined under Section 2(t) of the Bihar Finance Act, 1981 and, therefore, is not taxable under the said Act.(ii) For declaration that the petitioner does not come within … (SC)', wherein it has been held that the expression 'sale of goods' in Entry 48 in List II Schedule VII of the Government of India Act, 1935, cannot, be construed in its popular sense but must be

Ganji Krishna Rao Vs. Commissioner of Income Tax

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 28, 64 and 64(1)

Reported in : (1996)136CTR(AP)98; [1996]220ITR654(AP)

member of the assessee-HUF. The ITO after taking into consideration sub-paragraph II of the First Schedule to the Finance Act, 1981, found the total income of the HUF exceeded the minimum taxable limits and hence subjected the assessee-HUF to

One Stop Airline Mro Support Vs. Commissioner of Customs

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2008)(126)ECC216

Tariff Act - Sections 107 and 108; Indian Aircraft Rules - Rules 2(49), 30, 134(1) and 134(1)(1A); Bihar Finance Act, 1981 - Section 13(1)Hemraj Gordhandas v. H.H. Dave, Assistant Commissioner of Central Excise and Customs, Surat 1969 (2) S.C.R. … shop (for short Engine MRO Shop) in India for servicing the aircraft belonging to Indian airline companies operating scheduled air transport/air cargo services Applicant is claiming exemption of Basic Custom Duty as per the Customs Notification No.

Collector of Central Excise, Patna Vs. Tata Iron and Steel Co. Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9(2), 174; Central Excise Act, 1944 - Sections 2; Central Excise Tariff Act, 1985; Finance Act, 1981

Reported in : 2004(2)BLJR1397; 2004(2)CTC55; 2004(92)ECC257; 2004(165)ELT386(SC); JT2004(3)SC66; 2004(1)KLT1050(SC); (2004)3MLJ52(SC); 2004(2)SCALE760; (2004)9SCC1

one of the items exigible to excise duty. An explanation was added to Tariff Item 27 by the Finance Act, 1981 to the following effect:'27. Explanation - (1) 'Waste and Scrap' means waste and scrap metal fit only for … M/s National Steel and Agro Industries Limited filed declaration classifying the zinc dross under Heading 7902.00 of the Schedule to the Central Excise Tariff Act, 1985. According to the assessee, they filed declaration claiming the zinc dross

Commissioner of Income Tax Vs. M/S. Dewan Chand Satyapal

Court : Delhi

Subject : Direct Taxation

concerned, since we hold that it is an industrial company within the meaning of section 2(7)(c) of the Finance Act, 1981, the assessee is entitled to get investment allowance in respect of the generator installed by it.10. Counsel for … any article or a thing not being the article or thing specified in the list in the Eleventh Schedule.3. On 22.03.2002, a fresh assessment order was made by Assessing Officer under Sections 143/ 263 of the Act

J. Jayalalitha and Others Vs. State, By the Superintendent of Police, ...

Court : Karnataka

Subject : Criminal

Way Agro Products Pvt.Ltd in the sale agreement Ex.D.301. The voluntary disclosures of income under Section 65(1) of Finance Act 1997 by A.2 Sasikala was done on 23.12.1997 as per Ex.D.375. The said disclosure of Income was in … the assessment year 1993-94. During the cross-examination, it is elicited that he has completed B.Com, in the year 1981 and he did articles under Chartered Accountant by name Mr. T.S.Venkatasubban at Kumbakonam. He was associated with M/s … the returns filed by the said company. Ex.D205 is certified copy of schedule - 5 pertaining to M/s.Ramraj Agro Mills Ltd., obtained from the registrar … account No.1245 with Canara Bank, Guindy branch during the period 10.02.1996 to 03.041996. Amongst the said unmarked documents he identifies Ex.D.285 as the Chitta Book

Madras Bar Association Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 and Sections 184 and 186 (2) of the Finance Act, 2017 as amended by the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 as ultra vires Articles … [Supreme Court Advocates-on-Record Assn. v. Union of India, (1993) 4 SCC441 , [S.P. Gupta v. Union of India, 1981 Supp SCC87 , [Special Reference No.1 of 1998, In re, (1998) 7 SCC739 are to be read in … the provisions of the statutes listed in Column (3) of the Eighth Schedule. The Central Government was empowered by Section 184 to make rules to … that after the judgement in this Writ Petition had been reserved on 03.06.21, a notification was issued by the Ministry of Finance (Department of Revenue)

Indian Oil Corporation Limited and anr. Vs. State of Uttar Pradesh and ...

Court : Allahabad

Subject : Other Taxes

Acts : Uttar Pradesh Tax on Entry of Goods Act, 2000 - Sections 2 and 4; Constitution of India - Articles 141, 226, 246, 301 and 304; Binding Law

Reported in : AIR2004All277; [2004]137STC399(All)

bodies to compensate them for the loss caused makes the impost compensatory in nature, as augmentation of their finance would enable them to provide municipal services more efficiently, which would help or ease free flow of trade … more particularly in Hansa Corporation case (1980) 4 SCC 697 : AIR 1981 SC 463.The above decision was followed by a two Judge Bench decision … and collected a tax on entry of any goods specified in the schedule into a local area from any place outside that local area including … writ petition the petitioners are challenging the constitutional validity of the U. P. Tax on Entry of Goods Act, 2000 (hereinafter referred to as 'the Act') on the ground inter alia that it is violative of Articles

international Computers India Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1997)63ITD195(Mum.)

He noted the submissions of the assessee that computers are excluded from the list of Schedule 11 by Finance Act No. (2) of 1977 that read 'computers, including Central Processing Units and peripheral devices' and to the debate … (A) had noted that the submission of the assessee was the same as was made in assessment year 1981-82 and in the later years. The CIT (A) also had noted that in assessment year 1983-84 the Assessing