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Ballarpur Industries Ltd. Vs. Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 46 and 59(1); ;Customs Tariff Act, 1975; ;Finance Act, 1982 - Section 44(1)

Reported in : 1987(30)ELT195(Cal)

at the rate of 35% ad valorem. Although according to the petitioner Section 44, Sub-section (1) of the Finance Act, 1982 provides that in case of goods mentioned in the First Schedule as amended from time to time there … Section 59 Sub-section (1) of the Customs Act, 1962 whereas home consumption bill of entry is filed under Section 46 of the Customs Act. As per Section 15 of the Customs Act the date of presentation of the

Commissioner of Central Excise Vs. Siv Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (1999)(112)ELT251Tri(Chennai)

been inserted in Section 3 of the Central Excises and Salt Act, 1944 vide Section 46 of the Finance Act, 1982 (14 of 1982). In view of the provisions of this proviso, basic excise duty leviable on the goods

ParsIn Chemicals and ors. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

Reported in : (2002)LC293

this Section 3 of the Central Excises & Salt Act, 1944 was amended vide Section 46 of the Finance Act, 1982 (14 of 1982) to provide for the levy of duty at a value of the said goods determined

Claridges Hotel Pvt. Ltd. Vs. Sales Tax Officer

Court : Delhi

Subject : Other Taxes

Acts : Constitution of India - Article 226; ;Delhi Sales Tax Act, 1975 - Sections 2, 2(1), 3, 4, 4(1), 30, 30(6) and 46; ;Constitution of India (Forty-sixth Amendment) Act, 1982 - Sections 6, 6(1), 6(2) and 6(3) - Schedule - Article 336; ;Bengal Finance (Sales Tax ) Act, 1941

Reported in : 125(2005)DLT445; 2005(85)DRJ580

Ltd.'s case, the Supreme Court held, on an interpretation of the Bengal Finance (Sales Tax ) Act, 1941, as extended to Delhi, that when a … so. It is further alleged that in the light of the provisions contained in The Constitution (Forty-sixth Amendment) Act, 1982, no refund was admissible to the dealer and that the Commissioner of Sales Tax had in exercise of … order of assessment under which the petitioner was held entitled to refund was being suo motu revised under Section 46 by the authority competent to do so. It is further alleged that in the light of the provisions

Shriram Smarak Nidhi Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1989)29ITD186(Delhi)

(1) of Section 13 was originally inserted by the Taxation Laws (Amendment) Act, 1975 w.e.f. 1-4-1977. However, the Finance Act, 1982 w.e.f. 1-4-1982 amended it. This clause has been substituted by the Finance Act, 1983 w.e.f. 1-4-1983, and is

Kathiawar Motors Vs. V.T. Shah, Sales Tax Officer No. 2, Division 1, R ...

Court : Gujarat

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 5,37, 37(1), 37(2), 40, 40(2), 46, 46(2) and 48; Gujarat Sales Tax Act, 1969 - Sections 46

Reported in : (1988)2GLR797; [1988]70STC132(Guj)

sales account and Rs. 1,18,800.30, were credited to the sales tax account and Rs. 3,026.40 were credited to finance commission account. Similarly, for the assessment period 1st January, 1961 to 31st December, 1961, the total amount debited … 1959, stating that the petitioner had collected the following amounts by way of sales tax in violation of section 46 and, therefore, the petitioner should show cause as to why the said amounts should not be forfeited and … Rajkot. The petitioner is a registered dealer under the Bombay Sales Tax Act, 1959, being registered for selling cars, trucks, motor-cycles, spare parts etc. During

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

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Plc ("the Company") and Her Majesty's Revenue and Customs ("HMRC") under para 31 of Schedule 18 to the Finance Act 1998: [2010] CSIH 47, 2010 SLT 885, 2010 STC 2133. The question that was referred to the Special … purposes of those sections are “ (a) a revenue account prepared for the purposes of the Insurance Companies Act 1982 in respect of the whole of any separate revenue account required the company's long term business; (b) to … form 40 must be taken as falling within the scope of either section 83(2) or section 83(3) of the Finance Act 1989, as substituted by … Scottish Union and National Insurance Co v Inland Revenue (1889) 16 R 461, 475, per Lord President Inglis. Or they may be computed on the

Abn Amro Bank Nv Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2005)96TTJ(Kol.)1041

contrary view overruling the Tribunal decision considering the Explanation to Section 90(2) of the Act, inserted by the Finance Act, 2001." 39. The relevant facts relating to this issue are that the AO had levied tax in this … 177 ITR (St) 72] read with Section 90 of the Act and Circular No. 333. dt. 2nd April, 1982 [(1982) 137 ITR (St) 1] issued by the CBDT. (3) That, in any view of the matter, and … private Indian banks are subjected to the lower rate of tax (@ 46 per cent) applicable to the domestic companies. Furthermore, the assessee-company itself is

Davanagere Cotton Mills Ltd. Vs. Chairman C.B.E. and C.

Court : Karnataka

Subject : Excise

Acts : Central Excise Rules - Rules 9, 47, 49 and 173-I; Finance Act, 1982 - Sections 51; Central Excise Act, 1944 - Sections 11A(1) and (2)

Reported in : 1993LC80(Karnataka); 1991(55)ELT295(Kar)

Central Excise Rules, as amended by Notification dated 20-2-1982 and also the validity of Section 51 of the Finance Act, 1982, which gave retrospective effect to the amended Rules, with effect from 28-2-1944 when the Central Excises and Salt … para 47 is relied upon and extracted in the writ petition, it would be necessary to reproduce Para 46 also for a better understanding of the observations made in Para 47. 17. Para 46 and 47 are