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State of Jharkhand and ors. Vs. Voltas Ltd., East Singhbhum

Court : Supreme Court of India

Subject : Sales Tax

Acts : Companies Act, 1913; Constitution (Forty Sixth) (Amendment) Act, 1982; Constitution of India - Articles 248 and 366; Bihar Sales Tax Act - Sections 21 and 21(1); Rajasthan Sales Tax Act - Sections 5(3); Bihar Finance Act - Sections 24 and 58; Bihar Sales Tax Rules - Rule 13A; Rajasthan Sales Tax Rules - Rule 29(2)

Reported in : [2007(3)JCR215(SC)]; JT2007(6)SC574; 2007(7)SCALE32; (2007)9SCC266; 2007[7]STR106; (2007)7VST317(SC); 2007AIRSCW3549

authority and other officers. The assessing authority was directed to make a re-assessment. As per the proviso to Section 24 of the Bihar Finance Act, the assessing authority was supposed to complete and pass the re-assessment order pursuant … itself or in the rules framed in exercise of the powers conferred by Section 58 of the Bihar Finance Act..In our considered opinion Sub-clause (i) of Clause (a) of Section 21(1) read with Rule 13A of the Rules … contract is not a sale.7. Parliament, thereafter amended the Constitution of India by the Constitution (Forty Sixth) Amendment Act, 1982 introducing Clause 29A (b) in Article 366 therein. The aforesaid Clause 29-A states that the words 'tax on

Mafatlal Industries Ltd. Vs. Collector C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1991)LC65Tri(Mum.)bai

cause of action. The question that is really involved is whether in view of Section 51 of the Finance Act, 1982, Section 11-A should be ignored or not. In our view Section 51 does not, in any manner, affect the … demands were saved by Section 51(2)(d) of the Finance Act or not does not, in our view, arise." 24. We, therefore, hold that even if these notices are construed to be void or invalid in the case

M/S. Orissa Cement Ltd. and ors. Vs. State of Orissa and Others

Court : Supreme Court of India

Subject : Other Taxes

Acts : Orissa Cess Act, 1962 - Sections 5, 6, 7 and 10; Constitution of India - Articles 32, 136, 142, 226, 245, 265, 301 and 304; Madhya Pradesh Upkar Adhiniyam, 1982 - Sections 11; Orissa Mining Areas Development Fund Act, 1952 - Sections 3, 4, 5; Local Mines Labour Welfare Fund Act, 1947; Madras Panchayats Act, 1958 - Sections 115(1) and 116; Orissa Cess Rules, 1963 - Rule 6A; Orissa Municipal Act, 1950; Orissa Grama Panchayats Act, 1948; Orissa Panchayat Samiti and Zila Parishad Act, 1959; Orissa Grama Panchayat Act, 1964; Bihar Finance Act, 1981; Bihar Finance Act, 1982; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987; Madhya Pradesh General Clauses Act, 1957 - Sections 24-A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 3; The Ma

Reported in : AIR1991SC1676; JT1991(2)SC439; 1991(1)SCALE617; 1991Supp(1)SCC430; [1991]2SCR105

an ordinance of 1975. It was amended by the Bihar Finance Act, 1981 and then by the Bihar Finance Act, 1982. The definition as amended, w.e.f. 1.4.1982, by the latter reads as follows: Royalty for the purpose of this … consider the constitutional validity of the Orissa Mining Areas Development Fund Act, 1952 (Orissa Act XXVII of 1952). Section 3 of the Act empowered the State Government to constitute mining areas whenever it appeared to the Government … on the table of the Legislative Assembly and the provisions of Section 24-A of the Madhya Pradesh General Clauses Act, 1957 (No. 3 of 1958)

i.T.C. Ltd. and Another Vs. Union of India and Anothers

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 35A, 35E, 35F and 36; Central Excise Rules - Rule 9B; Constitution of India - Article 226; Finance Act, 1982

Reported in : 1987(30)ELT321(Del)

the amendments were initially proposed in clause 47 of the Finance Bill, 1982, though subsequently enacted into the Finance Act, 1982 we may refer to the provisions of the Finance Bill here. The amendment proposed by clause 47 was … provisions of the Central Excises and Salt Act, (Act 1 of) 1944 (hereinafter referred to as 'the Act'). Section 3 of the Act which is charging section, in so far as is relevant for our present purposes, … metric tonnes and 25% on the next 500 metric tonnes. Notification No. 24/75, dated 1-3-1975, as subsequently amended on various dates up to 1984 exempted

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in … Case of the Petitioners 3. The case of the Petitioners in short is that after Constitution (Forty-Sixth Amendment) Act, 1982 which inserted clause 29A (f) in Article 366 defining tax on sale or purchase of goods to include … the relevant constitutional and statutory provisions require to be referred to. Articles 245, 246 and 248 of the Constitution read thus: "245. (1) Subject to

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

Subject : Civil

Acts : Kerala Chitties Act, 1975 - Sections 2(4), 3, 3(1), 3(2), 4, 4(1), 5, 6, 6(3), 11, 12, 13, 14, 15, 17, 18, 19, 21, 22, 23, 24, 25, 26, 29, 34, 35, 39, 40, 42, 43, 55, 56, 59, 60, 67, 72, 89 and 220; Kerala Finance Act, 2002; Chit Funds Act, 1982 - Sections 1(3), 2, 4(1), 7(3), 8, 9(1), 20 and 90; Constitution of India - Articles 14, 19(1), 226, 245 to 255; Companies Act; Finance Act, 2002 - Sections 3(5) and 4; Kerala Chittis (Amendment) Act, 2002

Reported in : AIR2005Ker253; [2005]126CompCas586(Ker); 2005(3)KLT332

constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the legislative competence of the State Legislature … be read in isolation. The same has to be read along with Section 1(3) of the Chit Funds Act, 1982. Section 1(3) of the Act states that the Chit Funds Act, 1982 shall come into force on such date … a proper appreciation of the contention raised by the writ petitioners. Articles 245 to 255 of the Constitution of India deal with legislative powers of

Commissioner of Income-tax Vs. Arvind Mills Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(24), 2(45), 4, 5, 37, 40, 40A, 45, 80AB, 80HHC, 80M and 80TT; Income-tax Rules, 1962 - Rule 6D; Finance Act, 1980; Finance Act, 1983; Finance Act, 1982

Reported in : (2001)171CTR(Guj)362; [2002]254ITR529(Guj)

the Act when one reads the provision of Section 80HHB of the Act which was introduced by the Finance Act, 1982, with effect from April 1, 1983. The language employed in both the provisions is entirely different though both

Modipon Fibre Company, Modinagar, U.P. Vs. Commissioner of Central Exc ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 4(2), 4(4), 11A and 35L; Customs Tariff Act, 1975 - Sections 3; Finance Act, 1982 - Sections 47; Central Excise Rules - Rules 8 and 173C

Reported in : 2007(122)ECC401; 2007(148)LC401(SC); JT2007(12)SC458; (2007)10SCC3; 2007AIRSCW6819

to exemption Notification that may be in existence at the time of clearance/removal. That, Section 47 of the Finance Act, 1982 which inserted the Explanation expressly sets out what is meant by the expression 'the amount of duty of … a conflict of views at the relevant time when TOMCO case was decided by Bombay High Court on 24.7.1980. It is precisely in order to avoid the conflict that the Legislature inserted the above Explanation in Section

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1993)LC218Tri(Delhi)

and 49, ibid, with retrospective effect vide Notification No. GSR-74(E) dated 20-2-1982 read with Section 51 of the Finance Act, 1982. These amendments make it clear beyond doubt that duty is leviable on the goods consumed or utilised within … E/680/84- M/s. Podar Mills Ltd. 06-01-81 01-01-78- 31-12-8010. E/1920/84- M/s. Gold Mohar Mills 28-01-81 17-10-80- 31-12-8011. E/2281/84- -do- 24-04-81 16-10-80- 31-12-8012. E/2282/84- -do- 28-04-81 03-11-80- 31-11-8013. E/2283/84- -do- 06-05-81 01-01-81- 30-04-8014. E/2284/84- -do- 07-08-81 01-12-80- 30-05-81-----------------------------------------------------------------------------------------------Amount Period

Indian Oil Corporation Limited Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1986)(6)LC657Tri(Delhi)

while the appellants claimed that they were absolved from payment of the special excise duty payable under the Finance Act of the respective years the department contests the same.9. Notification No. 151/81 permits, on compliance with the necessary … this judgment Ordinance No. 1 of 1982 was promulgated which was then replaced by Act No. 58 of 1982. Section 2(3) of the said Act read as follows. "Where any Central law providing for the levy and collection … Delhi High Court in the case of Modi Rubber Limited (1983 E.L.T. 24 Delhi) and further submitted, with reference to the provisions of the Central