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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 … the need for the department to get the money before that day, so much so, that even though Section 39 of the Value Added Tax Act gives to the assessee a period of thirty days and Section 25

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

Bhanwarlal and ors. Vs. Rajasthan State Road Transport Corporation and ...

Court : Rajasthan

Subject : Labour and Industrial

Reported in : (1985)ILLJ111Raj

Section 23 of the Road Transport Corporations Act and Chapter IV of it contains the provisions for the finance and funds and, the scheme of Sections 23, 24, 25, 26 as well as 27 and other provisions … the various dictums of law from Shyamalal : (1954)IILLJ139SC to Air Hostess 1981 Lab IC 1313 (SC), we have to travel through plethora of decisions … Government over the Corporation. The provisions of Section 38 empowers the State Government to supersede Corporation and, under Section 39, the liquidation can be ordered only by order of the State Government.29. State Government has got powers to

Niko Resources Ltd. Vs. Union of India

Court : Gujarat

Subject : Land Acquisition

The Constitutional Bench judgment was delivered on 25.3.2004. The Explanation in Sections 42 and 293A was introduced vide Finance Act 1981 effective from 1.4.1981. Explanation of Section 44BB was again introduced vide Finance Act 1987 with retrospective effect from … unforeseen or unforeseeable financial burden imposed for the past period. Avani Exports v. Income Tax (2012) 348 ITR 391. (ii) Only retrospective amendments which are in the nature of a Validating Acts which seek to validate the

Niko Resources Ltd. Vs. Union of India

Court : Gujarat

Subject : Land Acquisition

The Constitutional Bench judgment was delivered on 25.3.2004. The Explanation in Sections 42 and 293A was introduced vide Finance Act 1981 effective from 1.4.1981. Explanation of Section 44BB was again introduced vide Finance Act 1987 with retrospective effect from … unforeseen or unforeseeable financial burden imposed for the past period. Avani Exports v. Income Tax (2012) 348 ITR 391. (ii) Only retrospective amendments which are in the nature of a Validating Acts which seek to validate the

Collector of Customs, Bombay Vs. K. Mohan and Co. Exports

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 25(1); Customs Tariff Act, 1975 - Sections 3; Central Excise Act, 1944

Reported in : AIR1989SC2250; 1989(25)LC1(SC); 1989(43)ELT811(SC); JT1989(3)SC740; 1989(2)SCALE712; 1989Supp(2)SCC337; [1989]Supp1SCR231; 1990(1)LC110(SC)

sub-item. In this context it is of some interest to refer to Item 15A as substituted by the Finance Act, 1982. This item describes in greater detail than before various 'artificial and synthetic resins and plastic materials' liable … X-ray films or photographic films. Item 15B talks of 'films or sheet' of cellulose and a notification of 1981 specifically added Item 15BB to the Tariff under CESA dealing with polyester films as a separate item, though … excluding those specified in the table annexed hereto and falling within Chapter 39 of the First Schedule to the Customs Tariff Act, 1975 (51 of … S. Ranganathan, J.1. These three appeals under Section 130-E(b) of the Customs Act, 1962 raise the same issue. They are

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

that under Section 8(5) of the Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect … case of Shree Digvijay Cement Company Limited V/s. State of Rajasthan and others reported in (2000) 117 STC 395 (S.C.) over-ruling its decision in the case of the very same assessee reported in (1997) 106 STC 11

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

that under Section 8(5) of the Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect … case of Shree Digvijay Cement Company Limited V/s. State of Rajasthan and others reported in (2000) 117 STC 395 (S.C.) over-ruling its decision in the case of the very same assessee reported in (1997) 106 STC 11

Tata Consultancy Services Vs. State of Andhra Pradesh

Court : Supreme Court of India

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 2; Indian Sale of Goods Act, 1930; Copyright Act, 1957; Constitution of India - Article 366 and 366(12); Madhya Pradesh General Sales Tax Act, 1959; Indian Electricity Act, 1910 - Sections 39; Bengal Finance (Sales Tax) Act, 1941; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhyadesh, 2001; Customs Act - Sections 2(22), 12 and 14; Customs Valuation Rules, 1988; Customs Tariff Act, 1997; Customs Tariff (Amendment) Act, 1999; Transfer of Property Act - Sections 4(4); Sales of Goods Act, 1923; Sale of Goods (Amendment) Act, 1979 - Sections 61; Supply of Goods and Services Act, 1982 - Sections 18

Reported in : AIR2005SC371; (2004)192CTR(SC)257; 2004(178)ELT22(SC); [2004]271ITR401(SC); 2006(33)PTC652(SC); 2004(9)SCALE349; (2005)1SCC308; [2004]137STC620(SC)

case of H. Anraj v. Government of Tamil Nadu : AIR1986SC63 , had, in the context of Bengal Finance (Sales Tax) Act, 1941, occasion to consider whether lottery tickets were goods. It has been submitted that the … of cess on generation of electricity by the M. P. Upkar Adhiniyam, 1981, as substituted by M. P. Upkar (Sanshodhan) Adhyadesh, 2001, was valid. It … repeat that it is capable of abstraction, consumption and use which, if done dishonestly, would attract punishment under Section 39 of the Indian Electricity Act, 1910. It can be transmitted, transferred, delivered, stored, possessed etc. in the same

Barium Chemicals Ltd. Vs. Union of IndiA.

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 15(1), 25, 25(1), 46 and 159; Central Excise Act, 1944 - Sections 4; Customs Tariff Act, 1975

Reported in : 1993(63)ELT209(Bom)

resins before the Finance Act, 1980 was 100% ad valorem and, in addition, under Section 47 of the Finance Act, 1981 the auxiliary duty at 25% ad valorem was payable. The said Finance Act also enabled the Government to … the manufacture of the products of the Company. The said chemical is chargeable to duty under entry No. 39.01/6 in the first schedule of the Customs Tariff Act, 1975. The customs duty payable on P.V.C. resins before