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Dharampal Satyapal Limited Vs. the Commercial Tax Officer,

Court : Chennai

Subject : ExciseSales Tax/VAT

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 3, 3A, 3B, 3(2) and 8; Central Sales Tax Act, 1956 - Sections 14 and 15; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Finance Act, 1996; Central Excise Tariff Act, 1985; Central Administrative Act; Finance Act, 1995; Finance Act, 2001; Central Excise Act; Andhra Pradesh General Sales Tax Act; State Sales Tax Act - Sections 8; Delhi Sales Tax Act; Minimum Wages Act; Orissa Sales Tax Act; Uttar Pradesh Sales Tax Act; Prevention of Food Adulteration Act, 1954 - Sections 7; Constitution of India - Articles 246, 286 and 286(3)

Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)

Central Act 26 of 1988 with the product description in the CET Act with effect from 16.3.1988. By Finance Act 2 of 1996, Chapter Heading 2404 of the Central Excise Tariff Act was re-cast and substituted, and chewing

Commissioners for Her Majesty's Revenue and Customs (Respondent) Vs. D ...

Court : UK Supreme Court

Subject : Land Acquisition

as borrower deemed to exist under section 737A(5) of ICTA 1988 and section 97(2) and (4) of the Finance Act 1996 ("FA 1996"). 2. Counsel on both sides put this analysis in the forefront of their written cases. … was trying to address, first in sections 730A and 737A of ICTA 1988 and then in Part IV, Chapter II of FA 1996, and the general nature of the solutions which Parliament adopted to deal with those

Smith (inspector of Taxes) Vs. Schofield.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1994]209ITR572(Cal)

disposals after the latter date the law has been changed again. By virtue of section 96 of the Finance Act 1988 the general rule now is that all assets held on 31 March 1982 and disposed of on or … any disposal of an asset on or after 6 April 1982. These results follow from the provisions of Chapter II of and Schedule 5 to the Act of 1979 as amended Chapter II is headed 'Computation', and … (a) the cost of acquisition, in this case deemed to be pound 250; (b) the amount spent on improving the asset or defending the owners

R (on the application of Davies and another) (Appellants) Vs. the Comm ...

Court : UK Supreme Court

Subject : Land Acquisition

is not clearly expressed in the relevant paragraphs of the booklet. But I cannot agree with him that chapter 2 is to be read as substituting for that test a series of specifically delineated cases which clearly and … made a distinct break in the pattern of his life in the UK. By section 11 of the Finance Act 1956 the position of the full-time employee or other worker abroad was strengthened by a provision (now in … assessments have been raised against the appellants. The section was section 334 of the Income and Corporation Taxes Act 1988 and it provided as follows: "Commonwealth citizens and others temporarily abroad Every Commonwealth citizen or citizen of the

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

to such imposition.3. Service tax was introduced for the first time under Chapter V of the Finance Act, 1994. Section 66 of the Act was … J.1. These writ petitions have been filed challenging the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the decision of this Court in Laghu … carriage' has the meaning assigned to it in Clause (14) of Section 2 of the Motor Vehicles Act, 1988;(18B) 'goods transport operator' means any commercial concern engage in the transportation of goods but does not include a

V.R. Nedunchezhian Vs. State

Court : Chennai

Subject : Criminal

Acts : Prevention of Corruption Act, 1947 - Sections 19(3) and 20; Indian Penal Code (IPC), 1860 - Sections 109, 120, 120A, 120B and 409; Prevention of Corruption (Amendment) Act, 1988 - Sections 13, 13(1) and 13(2); Code of Criminal Procedure (CrPC) , 1974 - Sections 161, 164, 173, 227, 239, 240, 245, 245(1), 397, 397(2) and 401; Evidence Act - Sections 10; Special Courts Act, 1979 - Sections 11 and 11(1)

Reported in : 1999(2)ALD(Cri)559; 2000CriLJ976

and rejected to discharge him.18. Mr. V.R. Nedunchezhian, arrayed as A-3 in C.C. No. 15/97 is the former Finance Minister of Government of Tamil Nadu during the relevant period 1995-96. After the formation of the new Government, … by the police. After independence, we had the Prevention of Corruption Act, 1947. Later, the Prevention of Corruption Act, 1988 came into force to contain corruption. Vigilance Commission came into being both at the Centre and the States … for presuming that the accused has committed an offence triable under this Chapter, which such Magistrate is competent to try and which, in his opinion … take necessary further action and accordingly, it was registered in Cr. No. 21 /96 for the offences under Sections 120B readwith 109 read with 409,

Regional Transport Authority Vs. Shaju Etc.

Court : Supreme Court of India

Subject : Service Tax

beautifully expressed by Justice O. Chinnappa Reddy in the case of Reserve Bank of India v. Peerless General Finance Investment Co. Ltd And Ors.2: “33. Interpretation must depend on the text and the context. They are the … VERSUS SHAJU ETC. ... RESPONDENT(S) JUDGMENT PAMIDIGHANTAM SRI NARASIMHA, J.1. Leave granted.2. Section 83 of the Motor Vehicles Act, 1988 enables replacement of the vehicle covered under an existing transport permit by another vehicle of the same nature. … in context of the words in the Section, the neighboring provisions, the Chapters, Parts and its location in the Statute as a whole.10. The Motor

Commissioner of Income-tax Vs. Bank of Rajasthan Ltd.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax (Amendment) Act, 1986 - Sections 36(1); Income Tax Act, 1961 - Sections 36(1) and (2)

Reported in : [2002]255ITR599(Raj)

and doubtful debts account made under that clause.' 6. The provision as existed during the periods 1985 to 1988 has been inserted by the Finance Act, 1985, with effect from April 1, 1985.'(viia) in respect of any … the assessment year 1987-88.2. This court admitted the appeal on the following question of law :'Whether after the Finance Act, 1985, amending the provisions of Section 36(l)(vii) and Section 36(2) with effect from April 1,1985, inserting a proviso … the total income (computed before making any deduction under this clause and Chapter Vl-A) and an amount not exceeding ten per cent, of the aggregate

The Assistant Commissioner of Income Tax, Chennai. Vs. Australian Food ...

Court : Supreme Court of India

Subject : Income Tax

Acts : Income Tax Act, 1961 - Sections 260A, 132, 158BD, 158BB(1)(c), 139(1), 132, 132A, 210(1), 143

in Chapter XIV-B come into play. This chapter, consisting of sections 158B to 158BH was inserted by the Finance Act, 1995 with effect from 1.07.1995. The heading of Chapter XIV-B reads “Special Procedure for Assessment of Search Cases”. … such income shall be payable by deduction  [Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.r.e.f. 1-6- 1988.][or collection] at source or by advance payment [Inserted by the Finance Act, 2002, w.e.f. 1-6-2002.] [or by payment … Court of Madras in the appeals preferred by the revenue under Section 260A of the Income Tax Act, 1961 (for short “the Act”) rendered in

Cit Vs. the Bank of Rajasthan Ltd.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2002)174CTR(Raj)400

bad and doubtful debts account made under that clause.'6. The provision as existed during the period 1985 to 1988 has been inserted by the Finance Act of 1985 of with effect from 1-4-1985.'(viia) in respect of any … the assessment year 1987-88.2. This court admitted the appeal on the following question of law :'Whether after the Finance Act, 1985, amending the provisions of section 36(1)(viii) and section 36(2) with effect from 1-4-1985, inserting proviso to section … the total income computed before making any deduction under this clause and Chapter VI-A and an amount not exceeding ten per cent of the aggregate