Advanced Search Results

Baijnath Prasad Vs. State of Bihar

Court : Patna

Subject : Sales Tax

Acts : Bihar Sales Tax Act, 1959 - Sections 37(3); Bihar Finance Act, 1981 - Sections 48(2)

assessee and against the department.S.N. Hussain, J.24. I agree. Bihar Sales Tax Act, 1959, Section 37(3) - Bihar Finance Act, 1981, Section 48(2)(b) - Search and seizure--Even if illegal--Documents seized have been used for purpose of assessment--And petitioner was found

Collector of Central Excise Vs. Century Spinning and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1986)(25)ELT829Tri(Mum.)bai

and Textile Articles) Act, 1978. The rate of additional duty leviable under this Act as amended by the Finance Act, 1981 is 15% of the total amount of excise duty chargeable on the goods.Where therefore the excise duty chargeable … had been given retrospective effect as from 20-8-1944. These Rules had been framed by the Central Government under Section 37 of the Act and therefore they had the force of law. Rule 49A was optional and the manufacturer

Modi Rubber Ltd. Vs. Union of India and Others Overruled

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2, 8, 8(1), 56A, 173, 173B and G; Central Excise Act, 1944 - Sections 2, 3, 6, 8(1), 12, 37 and 37(2); Finance Act, 1978 - Sections 37 and 37(4)

Reported in : 1984(2)ECC30; 1983(12)ELT24(Del)

Finance Bill, 1978 levied this special duty of excise and was presented and passed by the Parliament as Finance Act, 1978. Section 37 of the Finance Act, 1978 provides that in case of goods chargeable with duty of … Solicitor General relied upon 'Orient Paper Mills Ltd. v. D. D. A.', L.P.A. 27/76 decided on September 25, 1981 and Associated Cement Co. Ltd. v. D. D. A.', I.L.R. 1971 (1) Delhi 556 wherein the question arose

Bharat Sanchar Nigam Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 25; Value Added Tax Act, 2005 - Sections 39 and 41(1)

Taxes, Patliputra Circle, Patna, imposed on it the penalty of Rs. 3,50,37,414.82 under Section 25(ka) of the Bihar Finance Act, 1981 and Section 41(1) of the Value Added Tax Act, 2005. He gave a notice to the petitioner to

Balsara Hygiene Products Ltd. and Another Vs. D.S. Saxena and Another

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 3, 30, 31, 32, 33, 34, 35, 36, 37, 37(3) and (3)A and 80B; Constitution of India - Articles 19 and 226; Finance Act, 1983 - Sections 17

Reported in : 1994(2)BomCR164; [1994]208ITR623(Bom)

declaration that the amendment made to section 37 of the Income-tax Act, 1961, by section 17(b) of the Finance Act, 1983, by inserting sub-sections (3A) to (3D) is bad in law, illegal, invalid and violative of the petitioners' … the business of the partnership-firm was taken over by the company. The petitioners' claim that from the year 1981, sales of the tooth paste have gone up dramatically and the company exports large quantities abroad and the

Goodlass Nerolac Paints Ltd. Vs. Income-tax Officer.

Court : Mumbai

Subject : Direct Taxation

Reported in : [1985]11ITD767(Mum)

section 32(2A) as well as the facts that, subsequently, the Legislature has itself omitted item 26 by the Finance Act, 1981, with effect from 1-4-1982, I hold that the appellant is entitled to the deduction of investment allowance claimed … expenses, though these allowances partook of the character of entertainment allowance and as per the Explanation given to section 37(2A) of the Income-Tax Act, 1961 (the Act), it had to be considered as part of the entertainment expenses.

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

Court : Kerala

Subject : ExciseCustoms

Acts : Customs Tariff Act, 1975 - Sections 2, 2(11), 2(13), 2(23), 2(25), 2(26), 2(27), 3, 12, 13, 14, 15, 18 to 24, 25, 30, 31, 32, 33, 34, 37, 45 to 49 and 68; Customs Act, 1962 - Sections 15(1) and 25(1); Finance Act, 1981; Central Excise Act

Reported in : 1984(2)ECC164; 1984(16)ELT183(Ker)

numbered as 75 and 76 were issued. The effect of the first, read with the provisions of the Finance Act, 1981 was to re-impose auxiliary duty up to 5%. And the effect of the second, rescinding the notification dated … Sections 32 and 33. Section 34 insists that unloading shall be under the supervision of the proper officer. Section 37 confers power on that officer to board the conveyance at any time. Sections 45 - 49 in Chapter

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 … Raipur, (2010(253) ELT 440(Tri-LB)); (II) Quality Steel Tubes (P) Ltd) versus Collector of C. Ex., ((1995) 2 SCC 372) (III) Triveni Engineering and Industries Ltd and Anr Versus Comm. Of C. Ex. (2000) and SCC 29 (IV)

Davangere Cotton Mills Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Subject : ExciseConstitution

Acts : Central Excises Act, 1944 - Sections 3, 3(1) and 37; Finance Act, 1982 - Sections 51; Central Excise Rules, 1944 - Rules 9 and 49

Reported in : 1986(8)ECC113; 1986(24)ELT507(Kar)

manufactured at its factory.3. Ever since the Act was extended to the area viz. from 1-4-1950 by the Finance Act of 1950, the petitioner was paying excise duty on yarn manufactured and consumed in its mill, without demur, … and consumed in its mill, without demur, till the end of August, 1981. But, like a Rip Van winkle the petitioner inspired by a ruling … in Section 3(1) of the Act or 'as may be prescribed by the Rules made by Government under Section 37 of the Act' have really no relevance to decide whether the manufactured exciseable goods are dutiable to duty

Bharat Match Works, Vanaramurthi and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 37

Reported in : 1984(16)ELT3(Mad)

these cases are manufacturers of matches and they have challenged the Constitutional validity of S. 52 of the Finance Act of 1982, and the conditions imposed in Notification No. 22/82 [GSR 77(E)/82], dated 23-2-1982, on the ground of … - : (1982)ILLJ110SC . In that case the validity of the provisions of the Life Insurance Corporation Amendment Act, 1981 which inserted sub-clause (cc) in sub-section (2) and introduced (2A), (2B), (2C) in Section 48 of the Life … the oral application for leave is rejected. Excise - ceiling - Rule 8 of Central Excise Rules, 1944, Section 37 of Central Excise Act, 1944 and Articles 14 and 19 (1) (g) of Constitution of India - notification