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Parle Biscuits (P) Ltd. Vs. the State of Bihar and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 13, 13(1) and 21(1); Bihar Finance (Amendment) Act, 1985 - Sections 13(1) and 21; ;Companies Act, 1956; Central Sales Tax Act, 1956 - Sections 7, 11(1), 11(2), 11(4), 12(2), 14 and 21; Bihar Electricity Duty Act, 1948 - Sections 3(1); Bihar and Orissa General Clauses Act, 1917 - Sections 24 and 27

Reported in : 2003(51)BLJR2064; 2005(192)ELT23(SC); [2005(3)JCR46(SC)]; JT2004(10)SC449; (2005)9SCC669; [2005]139STC204(SC)

High Court holding that notification S.O. 154, dated 28.1.1985 issued under proviso to Section 13(1) of the Bihar Finance Act, 1981 (in short the 'Act') in relation to sale and purchase of packing materials, is applicable to the

Parle Biscuits (P) Ltd. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance (Amendment) Act, 1985 - Sections 13 and 13(1)

not to enforce Notification S.O, No. 154 dated 28-1-1985 issued under proviso to Section 13(1) of the Bihar Finance Act (hereinafter referred to as the Act) in relation to sale and purchase of packing materials by it which

Voltas Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxLimitation

Acts : Indian Companies Act, 1913; Bihar Finance Act, 1981 - Sections 12, 13, 17(5), 18, 19(1), 21, 21(1), 24 and 58; Bihar Finance Rule, 1981 - Rule 13A; Rajasthan Sales Tax Act - Sections 5(3); Rajasthan Sales Tax Rule - Rule 29(2); 46th Amendment Constitution of India - Article 366(29A)

Reported in : [2006(3)JCR518(Jhr)]

also could not produce Form-IX, which is a precondition for availing concessional or special rate of tax under Section 13 of the Bihar Finance Act, 1981. It only produced Xerox copies of those Forms before the Tribunal and … one place to another and the sale of such air-conditioners is chargeable to sales tax under the Bihar Finance Act, 1981 under Entry No. 116 of the Schedule at the rate of 16%.6. One of the disputes in … common judgment.2. Four of the writ petitions relate to the assessment years 1985-86 to 1988-89, wherein, the petitioner has exhausted all its statutory remedies, such

Director of Income-tax (Exemptions) Vs. Sheth Mafatlal Gagalbhai Found ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 11, 11(1), 11(2), 11(4A), 11(5), 12, 13, 13(1), 161(1A), 164, 164(1) and 164(2); Finance Act, 1984; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989

Reported in : [2001]249ITR533(Bom)

as if it is the income of the association of persons. Therefore, a proviso was inserted by the Finance Act of 1984 with effect from April 1, 1985, under which in cases where the whole or any part … determination in the above group of appeals is as follows : 'Whether violation of Section 11(5) read with Section 13(1)(d) by the assessee-trust attracts maximum marginal rate of tax on the entire income of the Trust ?' 2.

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

1957, Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 and special excise duty collected under the Finance Act. CVD was not specifically stipulated and treated as the duty paid under the notification No. 41/2001. It is … be decided is whether the Countervailing Duty (CVD) (Additional duty) leviable under Section 3 of the Customs Tariff Act, 1985 equivalent to the duty of excise paid on the imported inputs/materials used in the manufacture of exported goods … (40 of 1978); (d) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section

Webel Video Devices Ltd. Vs. Collector of Central Excise

Court : Kolkata

Subject : Excise

Acts : Central Excises Act, 1944; ;Central Excise Tariff Act, 1985; ;Central Excise Rules, 1944 - Rules 12, 13 and 14; ;Finance Act, 1985 - Section 49 and 49(3)

Reported in : 1993(63)ELT63(Cal)

Television Sets manufactured in India are also chargeable to additional duties of excise under Section 49 of the Finance Act, 1985 (hereinafter referred to as 'the Finance Act'). The said additional duties of excise were introduced as a one … exports of excisable goods for which duties have not been levied are made within the prescribed period. Rule 13 of the said Excise Rules provides as follows :-'Rule 13. Export under bond of goods on which duty

Burlingtons of Bombay Vs. Third Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1992)40ITD384(Mum.)

Departmental Representative pointed out that the language of Section 80HHC, as it stood before its amendment by the Finance Act, 1985, with effect from 1-4-1986, was slightly different. Clause (1) of Section 80HHC which was first inserted by the … of exports made by the appellant-firm outside India through foreign buyers. Mrs. Vissanji has given details (at p. 13 of the compilation) of such sales and has argued that as a result of such sales, the appellant

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1989)(23)LC385Tri(Delhi)

or factory, liable to payment of Central Excise duty. The Court further held that Section 51 of the Finance Act, 1982, (which legislated the retrospective amendment) was subject to the provisions of Section HA of the Central Excises … the Tribunal's observations in the case of Bramac Suri (P) Ltd. Delhi v. Collector of Central Excise, Kanpur 1985 ECR 1880 (CEGAT) (para 6).8. Replying to the above submissions, G.V. Naik, Learned Departmental Representative, submitted at the … Narain also drew our attention to Finance Ministry's circular No. 18A-/82-X dated 13.5.1982 to all Collectors of Central Excise following the enactment of the Finance

M/S Madras Petrochem Ltd. and Anr. Vs. Bifr and Ors.

Court : Supreme Court of India

Subject : Company

shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act, 1948 (15 of 1948), the State Financial Corporations Act, 1951 … Of Debts Due To Banks And Financial Institutions Act, 1993, refers to the Sick Industrial Companies (Special Provisions) Act, 1985, Section 37 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 should also … BIFR order was dismissed by the AAIFR.4. While matters stood thus, ICICI issued a notice dated 20.11.2002 under Section 13(2) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 to the appellant

P.V. Rajgopal and ors. Vs. Union of India and ors.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 15, 17, 17(2), 17(3), 201, 264; Constitution of India - Article 226; Taxation Laws (Amendment) Act, 1984; Finance Act, 1985; Income-tax Act, 1952 - Sections 13-A, 16, 17(3), 24, 156(2) and 197; Trade Union Act, 1926 - Sections 15, 192, 194, 194-(A, B, BB, C, D, E, EF, F, G, H, I, J and k), 196-(A, B, C, and D), 197(2A), 200, 201 (1A), 203, 207, 211, 221, 234-B and 234-C

Reported in : 1998(4)ALD268; [1998]233ITR678(AP)

Finance Act, 19,85 withdrew the said amendment. This was explained by the memorandum explaining the provisions of the Finance Act, 1985 by Circular No.421, dated 12-6-1985 (1956 ITR 138), hi spite of this legislative history, an attempt was made … payable by the employee in respect of building loans, such reimbursement is taxable as income from 'Salaries' under Section 17(2)(iii) of the Income-tax Act. This was forwarded to the Deputy Commissioner of Income-tax of each zone and … Aeronauticals Limited, the Karnataka High Court allowed the Writ Petition No.8726/1993 on 13-1-1994 holding that interest subsidy is not a perquisite and consequently the Commissioner,