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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 … regarding sale and purchase of medicines were supplied to the team and, therefore, under the provision of Section 33(i) of the Act, the petitioner TMH was directed to attend the office of the Deputy Commissioner, Commercial Taxes,

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. -

Ashoka and Company Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

to seize the items described in Annexure-2, in exercise of his power under Section 31(5)(a) of the Bihar Finance Act, 1981 (in short the Finance Act) and the order dated 5.10.94 (Annexure-6) passed under Section 33(5)(b) of the Act

Shivam Coke Industries and Rani Sati Coke Manufacturing Company Vs. St ...

Court : Jharkhand

Subject : Sales Tax/VATLimitation

Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)

(Admn.), Dhanbad Division, Dhanbad whereby he has initiated suo motu revision proceedings under Section 46(4) of the Bihar Finance Act, 1981 and further for a declaration that the impugned notice issued by the Joint Commissioner is bad in law … Section 87 prescribes limitation of five years after expiry of which, the Commissioner cannot exercise that power.38. Similarly, Section 33 of the Tamil Nadu General Sales Act, 1959 confers power of revision upon the Deputy Commissioner. Section 34

Arun Kumar Vs. State of Bihar

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 3, 4, 14, 17(5), 20(1), 25(3) and 33; Bihar Sales Tax Rules, 1983 - Rule 3(1), 3(3) and 3(4); Bihar Excise Act - Sections 22

Rules') and restraining the respondents from taking any steps including the proceeding under Section 17(5) of the Bihar Finance Act, 1981 for realisation of the sales tax for the aforesaid period.2. Subsequently, the petitioner also challenged the order dated … circle or sub-circle in which the dealer sells goods of their powers and functions conferred by or under Section 33 in respect of such a dealer.'17. According to Sub-rule (1), for every place of business at which goods

Gilbs Computer Limited (Formerly Gold Fish Computers P. Ltd.) Under Co ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 33, 143(3), 249, 253, 253(A), 253(6), 256(2) and 260A; Taxation Laws (Amendment) Act, 1970; Finance Act, 1981; Finance (No. 2) Act, 1998; Finance Act, 1999; Bombay Court Fees Act, 1959

Reported in : (2009)226CTR(Bom)19; [2009]317ITR159(Bom); [2009]184TAXMAN342(Bom)

253(6) was thereafter amended once again and the quantum of the fee was increased to Rs. 200/by the Finance Act, 1981.10. The Finance Act, 1992 changed the manner of computing the fee and it was provided that if … a memorandum of crossobjections referred to in subsection (4).9. The history of the provision may now be considered. Section 33 of the Indian Incometax, 1922 empowered an assessee aggrieved by an order passed by the Appellate Assistant Commissioner

Jay Engg. Works Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1992)43ITD594(Delhi)

profits on the basis of assessee's own computation. Our attention was drawn to the explanatory notes to the Finance Act of 1976 issued by the Central Board of Direct Taxes in support of the contention that in the … issue regarding the creation of the reserve in respect of deduction permissible on account of development rebate under Section 33 of the IT Act, 1961 read with Section 34. Their Lordships held that for securing the benefit of … it may be mentioned that assessee's claim for assessment years 1980-81 and 1981-82 In similar circumstances had been allowed by the Income Tax Authorities on

Shyam Agarwal Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

of concealment of facts, High Court refused to exercise jurisdiction, holding that writ petition is not maintainable.(B) Bihar Finance Act, 1981, Section 9 - Jurisdiction--Deputy Commissioner and Assistant Commissioner Commercial Taxes--Can make raid, search and seizure any premises lying within … books of accounts, sale register etc., relating to various transactions, as also for quashing the notice issued under Section 33(5)(a) of the Bihar Finance Act. (in short the Act'), whereby the petitioner was asked to show cause as

Kisan Agency Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax/VAT

translated into English, reads as follows:You are given notice that for hearing under Section 33(1) of the Bihar Finance Act, 1981 you are required to appear before the undersigned on December 4, 1999 along with the entire books of

Dr. Daljit Singh Eye Hospital (P) Vs. Deputy Commissioner of Income Ta ...

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2002)83ITD179(Asr.)

the word 'process' used in the definition of industrial company within the meaning of Section 2(7)(c) of the Finance Act, 1981,.and never discussed Section 80-1 which is involved in the present case.In the case of Nil-Look (P) Ltd. … Court that "the processed seeds found place at item 28 of the 5th Schedule for the purposes of Section 33. Accordingly 'processed seeds' was thus treated as an article which was obtained by the process of manufacture or