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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)]

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 … as follows:Section 24. Period of limitation for completion of assessment proceeding- Except a proceeding under Sub-section (5) of Section 17, Section 18 and Sub-section (1) of Section 19 no proceeding for assessment of the tax payable by a … 466/05 1988-89Other three writ petitions relate to the assessment years 1990-91 to 1992-93. The petitioner has challenged the orders of remand, as made by the

Deputy Commissioner (Law), Commercial Taxes Vs. C.P. Rajarathinam

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 17(3) and 17(4); Finance Act, 1992; Finance Act, 1993; Kerala General Sales Tax Rules, 1963 - Rule 18A, 18A(1A), 18(A)(1B), 18A(2), 18(2) and 18(5)

Reported in : (2008)11VST53(Ker)

we have to consider the relevant provisions of the Act. Section 17(4) of the Act, as substituted by Finance Act, 1992 with effect from April 1, 1992 and further substituted by the Finance Act, 1993, published in the Kerala

Kanchanjanga Pvt. Ltd. Vs. Collector of Customs

Court : Kolkata

Subject : Customs

Acts : Finance Act, 1992; ;Customs Act, 1962 - Sections 15, 15(1), 17, 60, 61, 61(2) and 68

Reported in : 1993(66)ELT171(Cal)

The petitioner is now being called upon to pay not only interest but also enhanced duty under the Finance Act of 1992, which came into force on 1st March, 1992. If the Bills of Entry for ex-bond clearance … been argued on behalf of the petitioner that under Section 68 of the Customs Act, 1962, read with Section 17 of the Customs Act, it was the statutory duty and function of the Customs Authorities to assess the

Geo Seafoods Vs. Additional Sales Tax Officer Iv and anr.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 17 and 17(6); Finance Act, 1993; Kerala General Sales Tax Rules, 1963 - Rule 32(21)

Reported in : [2000]119STC236(Ker)

of the assessments, then the entire assessments will be bad and likely to be struck down. By the Finance Act, 1993, the Legislature amended Section 17 of the Act and included Section 17(6). under Section 17(6), the maximum … Mattancherry, Kochi, directing it to produce the accounts and other documents relating to the periods from 1974-75 to 1992-93 for finalisation of the assessment. Exhibit P1 is the copy of the notice. It is stated in the

State of Gujarat Vs. Utility Users Welfare Association Through Its Pre ...

Court : Supreme Court of India

Subject : Land Acquisition

provisions, which will have to be referred to are being reproduced hereunder: finance, commerce, “Section 84. Qualifications for appointment of Chairperson and Members of State … Similar was stated to be the position of Section 4 of the Securities and Exchange Board of India Act, 1992. On the other hand, the specific provision made in Section 84(2) of the said Act has to be … 36 of 84 43. Learned Senior Counsel referred to the Electricity Regulatory Commission Act, 1998 to submit that Section 17 of that Act was the earlier avatar of Section 84 of the said Act, while Section 18 of

Commissioner of Wealth Tax Vs. D.C.M. Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Wealth Tax Act - Sections 2, 2E, 2EA, 3, 17 and 27A; Income Tax Act - Sections 260; Finance Act, 1992; Finance (Amendment) Act, 1993

Reported in : (2005)195CTR(Del)593; 117(2005)DLT733; 2005(80)DRJ365; [2007]290ITR615(Delhi)

order that there is no ambiguity left while not allowing exemption to the assessed company, the amendment by Finance Act 1992 in WT Act was also discussed on page 2 of the assessment order. It has been discussed that … a return of wealth of Rs.95,36,700/- for the assessment year 1993-94. The Assessing Officer issued a notice under section 17 of the Act to the assessed on the ground that during the course of assessment for the assessment

Hindalco Industries Ltd. Vs. the Income-tax Officer (Tds)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2004)91ITD64(Mum.)

Section 48 (Of course, Section 48 has been totally recast with effect from April 1, 1993, by the Finance Act, 1992). The words "such income", in our opinion, meant and referred to the capital gains and not the total … Clauses (vi) and (vii) from the purview of Section 9(1)(i),) by the Finance Act 1976 with effect from 17.1976.).7. Ld. Counsel submitted that business includes rendering technical services and, therefore, if no business connection is in India,

Z.F. Steering Gear (i) Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Act was inserted by the Finance Act, 1991 with effect from 1-4-1991. It was subsequently amended by the Finance Act, 1992 with effect from 1-4-1993 and then by Finance Act, 1993 with effect from 1-4-1994/1-4-1995. The deduction under Section … loss to be carry forwarded of the new undertaking for the initial assessment year is reworked at Rs. 17,96,549." 6. In the assessment order for assessment year 1996-97, dated 23-2-1999 the assessing officer examined the assessee's claim

Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … State Government of Orissa adopted IPRs from time to time, namely, IPR 1980, IPR 1986, IPR 1989, IPR 1992 and IPR 1996. Under the aforesaid IPRs some sales tax related incentives were also to be given to … said exemptions were withdrawn by notifications dated July 30, 1999 and February 17, 2000. The petitioner has therefore prayed for quashing the said notifications dated

Pan Asia Advisors International Corporate Finance Minster House and An ...

Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Subject : MRTP

Bonds and Ordinary Shares (through Depository Receipts Mechanism) Scheme, 1993 (“the GDR Scheme”) issued by the Ministry of Finance, Government of India and the Master Circular on Foreign Investment issued by the RBI periodically. On the contrary, … Appellants from accessing the securities market for 10 years for the violation of Regulations 12A(a)-(c) of the SEBI Act, 1992 read with Regulations 3(c)-(d), and Regulations 4(1), 4(2)(c), 4(2)(e)-(f), 4(2)(k) and 4(2)(r) of the Securities and Exchange Board … trade practice in securities ….” 17. I note that the provisions of section 12A(a)-(c) of the SEBI Act read with regulations 3(c)-(d) of the PFUTP