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Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

duty. Referring to paragraph 31 of the judgment, he submitted that the provisions of Section 51 of the Finance Act, 1982 by which retrospective effect to the amendments of Rules 9 and 49 of Central Excise Rules, 1944 was … similar circumstances as reported in (2001) 124 STC 285 (State of Haryana v. Maruti Udyog Ltd.). Referring to Section 39 of Haryana General Sales Tax Act, 1973 under which also as in the instant case the assessee is

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 to … 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 therefore disposed of by a common

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, … can be considered in the back ground of the facts in C.W. 399/82 in which the petitioner is the Indian Tobacco Company Ltd. ('ITC', for

Commissioner of Service Tax, Chennai versus M/S Diebold Systems (P) Lt ...

Court : Supreme Court of India

Reported in : [2026] 8 S.C.R. 453

purpose of levying service tax under the taxable category of “commissioning or installation” under the provisions of the Finance Act, 1994; whether the CESTAT was justified in holding that no part of the composite consideration received by the … largely otiose. [Para 36] Taxation of Composite Contracts - Constitutional and statutory framework, discussed - Constitution (Forty-sixth Amendment) Act, 1982 - Contract for the rendition of a taxable service simpliciter vis-à-vis an indivisible composite contract - Distinction between, … commissioning of ATMs; Indivisible turnkey contracts; Composite consideration; Installation and commissioning obligations; Section 65(105)(zzd) of Finance Act, 1994; “commissioning or installation”; Indivisible composite contracts; Single

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 … deals with meetings of the general body of subscribers. Section 35 to 39 deal with termination of chitties. Section 40 to 42 deal with inspection

J.K. Cotton Spinning and Weaving Mills and Another Vs. Union of India ...

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9, 9(2), 10, 11, 47, 49, 49A, 53, 54,,73A, 173K and 173Q; Central Excise Act, 1944 - Sections 3, 4, 6, 8, 9, 11, 11A, 11B, 37 and 49; Finance Act, 1982 - Sections 51

Reported in : 1983LC117D(Delhi); 1983(12)ELT239(Del); ILR1983Delhi518

may be, immediately before such consumption or utilisation.' 8. The result of enacting of Section 51 of the Finance Act, 1982 was that the amended rules 9 and 49 set out above, are deemed to have come into force … duty on an intermediary product. This judgment was reported in Nagrat Paints v. Union of India, 1978 E.L.T. 39. The Learned Single Judge said that under Rule 9 duty is livable only if the excisable article is

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 … prior to the insertion of Clause (29A) in Article 366 of the Constitution by the Constitution (Forty-sixth Amendment) Act, 1982 with effect from 1.3.1983 and how this court has dealt with the said facet after the constitutional amendment … 23/2010, 62/2010, 232/2010, 279/2010, 377/2010, 112/2011, 137/2011, 181/2011, 207/2011, 278/2011, 243/2011, 372/2011, 398/2011, 381/2011, 468/2011, 547/2011, 107/2012, 125/2012, 196/2012, 263/2012, 404/2012, 567/2012, 145/2013, 241/2013, 454/2013,

Surjeet Singh Mahan Sing Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1998)64ITD104(Delhi)

section 18(5) as amended by the Tax Laws Amendment act, 1970. The Tax Laws Amendment Act, 1975 and Finance Act, No. 2 of 1977 w.e.f. 1978 stood as under :- "(5) No order imposing a penalty under this … (ii) the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 39; and (iii) any period during which a proceeding under this section for the levy of penalty is shall … 1. These are three appeals for assessment years 1982-83, 1983-84 and 1984-85. The following is the family tree in order to

Ernakulam District Chitty Formans Association vs the Union of India

Court : Kerala

of January, 2023.JUDGMENTThe petitioners, Chit Companies engaged in the chit businessas per the provisions of the Chit Funds Act, 1982 (Central Act) (‘Act, 1982’ for short) and the Kerala Chit Funds Rules, 2012 (‘Rules, 2012’ for short), seeking … responsible for the conduct of the chit and includes any person discharging the functions of the foreman under section 39. Therefore, it is clear that there is no distinction by and between a private chitty company owner and … RESPONDENT/S: 1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE,NEW DELHI - 110 001. 2 THE STATE OF KERALA, REPRESENTED BY THE

All Kerala Association of Chit Funds vs Union of India

Court : Kerala

of January, 2023.JUDGMENTThe petitioners, Chit Companies engaged in the chit businessas per the provisions of the Chit Funds Act, 1982 (Central Act) (‘Act, 1982’ for short) and the Kerala Chit Funds Rules, 2012 (‘Rules, 2012’ for short), seeking … responsible for the conduct of the chit and includes any person discharging the functions of the foreman under section 39. Therefore, it is clear that there is no distinction by and between a private chitty company owner and … RESPONDENT/S: 1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE,NEW DELHI - 110 001. 2 THE STATE OF KERALA, REPRESENTED BY THE