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Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations

Reported in : 1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)

30, 31, 32, 33, 34.45, 46, 47, 48, 68, 106, 110, 111, 115; Finance Act, 1980, Section 4(4); Finance Act, 1981, Section 47; Customs Tariff Act, 1975, Section 3 ; Countervailing Duty; Notfn. Nos. 176/79-CUS., 186/79-CUS, 41/80-CUS., 75/81-CUS., 76/81-CUS. - … while carrying passengers or cargo, at any place other than a customs port, except in cases of distress (Section 29). The customs port is specially appointed by the Central Government for the purpose of unloading imported cargo or

S.C.i. India Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Indian Companies Act, 1956; Bihar Finance Act, 1981 - Sections 7, 7(3), 16(9), 46(2) and 46(3)

1995 issued by the Government of Bihar in the Commercial Taxes Department under Section 7(3)(b) of the Bihar Finance Act, 1981.4. It is relevant to mention here that under the Bihar Finance Act sales tax is payable on the … decided to diversify its activity and thus set up a plant for manufacturing Extra Neutral Alcohol. On January 29, 1996 it informed the Director, Technical Development, Department of Industries and the Commissioner of Commercial Taxes about its

Voltas Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxLimitation

Acts : Indian Companies Act, 1913; Bihar Finance Act, 1981 - Sections 12, 13, 17(5), 18, 19(1), 21, 21(1), 24 and 58; Bihar Finance Rule, 1981 - Rule 13A; Rajasthan Sales Tax Act - Sections 5(3); Rajasthan Sales Tax Rule - Rule 29(2); 46th Amendment Constitution of India - Article 366(29A)

Reported in : [2006(3)JCR518(Jhr)]

one place to another and the sale of such air-conditioners is chargeable to sales tax under the Bihar Finance Act, 1981 under Entry No. 116 of the Schedule at the rate of 16%.6. One of the disputes in these … of the petitioner to assess at the rate of 8%. Further, according to the respondents, the provision of Section 12 of the Bihar Finance Act is not applicable in these cases, as the said provision relates to … that as Sub-section (3) of Section 5 and Sub-rule (2) of Rule 29 of the Rajasthan Sales Tax Act and the Rules were not providing

Indian Oil Corporation Ltd. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Companies Act, 1956; Bihar Finance Act, 1981 - Sections 48; Central Excise Rules, 1944 - Rule 13(2); Constitution of India - Article 226

oil products, for the year 1995-96. The Sales Tax Officer, placing reliance under the provisions of the Bihar Finance Act, 1981 made an assessment order levying sales tax on export sales of oil product by IOC to NOC which … which, clearly, reinforce the opinion which we are taking in this matter. 29. Let it be, also, clearly and heralded that a sale in the … procedure to be followed in terms of the notification issued by the competent authority under Sub-section (2) of Section 13 of the Central Excise Rules, 1944, as the Assessing authority has only insisted upon and relied on

G.S. Industrial Gases Private Limited Vs. Managing Director, A.P. Stat ...

Court : Andhra Pradesh

Subject : CommercialConstitution

Acts : State Financial Corporations Act, 1951 - Sections 3, 24, 29 and 44; Constitution of India - Articles 14 and 226; Banking Regulation Act, 1949; Negotiable Instruments Act - Sections 138

Reported in : 2001(5)ALD319; [2003]115CompCas787(AP)

allowed to be dwindled by the functionaries of financial institutions, Banks and Finance Corporations. Therefore, I order that the respondents shall not enter into 'one … : [1982]133ITR239(SC) . This was the case where the provisions of the Special Bearer Bonds (Immunities and Exemptions) Act, 1981 were challenged. Considering all the rival arguments the Supreme Court agreed with the observations made in the R.K. … suffice to say that the Corporation had taken over the industrial establishment which had become a defaulter under Section 29 of the State Financial Corporations Act. Before taking over under Section 29 the Corporation had offered rehabilitation package.

Classic Automobiles Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2, 3, 4 and 27(1); Bihar Tax on Entry of Goods into Local Areas Rules, 1993 Rule 4; Bihar Finance Act, 1981 - Sections 25 and 27; Taxation Acts

1997-98 respectively, two identical orders dated March 25, 1998 have been issued under Section 27 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Finance Act') by the Assistant Commissioner of Commercial Taxes, Dhanbad, attaching the bank … Daewoo Motors Ltd., vide letter dated March 12, 1998, informed the Assistant Commissioner about the agreement dated May 29, 1996 executed by it with Sri Anil Kumar and Sri Ranjan Prasad as partners. D.C.M. Daewoo Motors Ltd.,

Collector of Customs, Madras Vs. Tungabhadra Fibres Ltd.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 15(1), 59, 60, 61, 68 and 72; Customs Tariff Act, 1975

Reported in : 1994(46)ECC65; 1994(71)ELT655(Mad)

Customs Tariff Act, 1975, at the standard rate of 40% basic duty plus 5% auxiliary duty under the Finance Act, 1981, which were the rates prevailing on the date and the assessment was done at Rs. 18,86,133.80 and Rs. … for home consumption had been filed but that had not been properly appreciated by the learned Judge. 8. Section 68 of the Act provides for clearance of warehouse goods for home consumption and states that the importer … and that was granted by the Assistant Collector by his letter dated 29-8-1983. However, the company did not choose to clear the goods before 14-9-1983

TIn Plate Company of India Limited Vs. State of Bihar and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 42

Reported in : [2004]135STC385(Jharkh)

S.O. No. 478 dated 22nd December, 1995 in exercise of its power under Section 7(3)(b) of the Bihar Finance Act, 1981 which provides for the benefit of exemption from payment of sales tax on purchase of raw materials to … shall be no exemption for production up to 60,000 MT vide orders dated May 20, 1998 and May 29, 1998. In pursuance of the order of this Court passed in C.W.J.C. No. 3248 of 1999(R) and after

Bharat Coking Coal Limited Vs. State of Jharkhand,

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 17, 17(5), 18(1), 19, 19(1), 24 and 42; Central Sales Tax Act, 1956; Constitution of India - Article 226

Reported in : 2007(1)BLJR669; [2007(1)JCR307(Jhr)]

tax deposited by the petitioner is liable to be refunded in view of Section 24 of the Bihar Finance Act, 1981. Section 24 of the Act reads as under:24. Period of limitation for completion of assessment proceedings. - Except a … directions and observations made in the said order. It is stated by the-petitioner that the appellate order dated 29.4.1992 was communicated to the petitioner as well as the Assessing Officer and in pursuant to the appellate order

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

reference to the definition ‘Commissioning and Installation Agency’ and ‘Taxable Service’ under Section 65(29) and (105)(zzd) of the Finance Act, 1994 as was brought out w.e.f. 14.05.2003 and subsequently w.e.f. 10.09.2004 and 16.06.2005. In fact, the learned Senior