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Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

Subject : Service Tax

this court in Hoechst Pharmaceuticals Ltd. (supra). This Court in the above case had occasion to examine Bihar Finance Act, 1981, by which surcharge was levied on certain dealers selling essential commodities such as drugs. Challenge to the legislative … can be traced back to Article 270 of the Constitution. However, Entry 97 of List I of Seventh Schedule to the Constitution grants a residuary power to levy a tax to the Union. The Clean Energy Cess … Act, 2017 (hereinafter referred to as “Compensation to States Act, 2017”). On 04.05.2017, the axation Laws (Amendment) Act, 2017 was enacted, whereunder, several cesses including

Vedanta Limited vs the Assistant Director of

Court : Chennai

the association or participation of the Central Government (substituted for ‘in such business of the Central Government” by Finance Act, 1981, with effect from 01.04.1981) or any person authorised by it in such business which agreement has been laid … the Profit & Loss Account prepared by the assessee company in accordance with part II and III of Schedule of the Companies Act, 1956 and, certified by statutory auditors. It is also not in dispute that such

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

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 … Travancore- Cochin Co-operative Societies Act, 1951 (for short, “State Act, 1951”). On 04.10.1956, the appellant received a Registration Certificate bearing No.4017 from the Registrar of

The State Of Himachal Pradesh Vs. Goel Bus Service Kullu

Court : Supreme Court of India

Subject : Land Acquisition

15.04.1998 for the reason that similar provisions enacted in the State of Rajasthan were repealed by the Rajasthan Finance Act, 1977 and, as such, the question raised was held to be no longer a live issue. The said … economic legislation wherein challenge was to the validity of the provisions of Special Bearer Bonds (Immunities and Exemption Act, 1981) on the grounds of discrimination and violation of Article 14. P.N. Bhagwati J., speaking for himself, Chief Justice … the State Legislature under Entry 56 of List II of the Seventh Schedule to the Constitution of India. The question that falls for consideration in

State of Jharkhand and Ors. Vs. Tata Steel Ltd and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

and 31.08.2000. The said policy was issued in exercise of power conferred by Section 23A of the Bihar Finance Act, 1981 (for short, “the 1981 Act”) and the purpose of framing the policy was industrial growth of the State. … from the date of grant. In the case at hand, the claim of the assessee that the repayment schedule has to continue for a period of 13 years from 2006, for the deferment commenced only in 2006. … the period of repayment.13. When the special leave petition was listed on 04.05.2007, the following interim order was passed:- “Till the hearing and final disposal

Kerala Textile and Garments Dealers Welfare Association, represented b ...

Court : Kerala

Subject : Sales Tax

Taxes Act, came into force with effect from 01.04.2014. Thereafter, it assumed a modified form when the Kerala Finance Act, 2014 was enacted on 23.07.2014, with effect from 01.04.2014. With effect from 01.04.2015, the levy of turnover tax … textile articles was omitted and the goods were made taxable under the KVAT Act @ 1% under II Schedule to the KVAT Act. Before dealing with the grounds of challenge raised in the writ petitions, therefore, I

Nedumpilli Finance Company Limited Vs. State Of Kerala .

Court : Supreme Court of India

Subject : Land Acquisition

REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION/ CRIMINAL ORIGINAL JURISDICTION CIVIL APPEAL No.5233 0F2012NEDUMPILLI FINANCE COMPANY LIMITED … APPELLANT(S) VERSUS STATE OF KERALA & ORS. … RESPONDENT(S) WITH CIVIL APPEAL No.5230 OF2012CIVIL APPEAL … 40 of 1980); (viii) the Export Import Bank of India established under the Export Import Bank of India Act, 1981, (Central Act 28 of 1981); (ix) the National Bank for Agriculture and Rural Development established under the National … Act and the relevant Entries in the appropriate List of the Seventh Schedule, to which these enactments can be traced. 4.1 List­I of the Seventh

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

received on a horse race by the second or in any lower position. (g) Part II of the Schedule to the Finance Act provides for the deduction of tax at source from such winnings at the rate … Minister made a speech on the Floor of Parliament making it explicitly clear and indicating thereunder that by Finance Act , 1986 Section115BB has been inserted to provide gross winnings from lotteries, crossword puzzles, races including horse races