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Associated Cement Companies Ltd. Vs. State of Bihar and ors.

Court : Supreme Court of India

Subject : Other Taxes

Acts : Central Sales Tax Act, 1956 - Sections 6, 7, 7(3), 8(4), 11, 12, 21 and 21(1); Bihar Finances Act, 1981 - Sections 3(2) and 12(1); Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act, 1993 - Sections 2, 3, 3(1) and 3(3); ;Companies Act, 1956

Reported in : 2004(3)BLJR2083; [2005(1)JCR72(SC)]; JT2004(8)SC155; RLW2004(4)SC615; 2004(8)SCALE335; (2004)7SCC642; [2004]137STC389(SC)

[Provided that in case of such goods which are liable to tax under Section 12(1), of the Bihar Finance Act, 1981, entry of Goods shall mean entry of goods into local area from any place outside the State … paid under the Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act, 1993 (hereinafter referred to as the 'Entry Tax Act'). The High Court upheld validity of the notice and action … High Court.2. Appellant questioned legality of the notices issued on 30.5.2002 and 24.6.2002 by the Deputy Commissioner, Commercial Taxes, Patna Special Circle, Patna (Respondent No.

Haryana Co-operative Sugar Mill Ltd. Vs. Commissioner of Income-tax an ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 139, 142(1), 143, 143(1A), 154, 156 and 260A; Finance Act, 1993; Income Tax Act, 1922 - Sections 10(2); Kerala Surcharge on Taxes Act, 1957; Constitution of India - Article 14

Reported in : (2005)198CTR(P& H)86; [2005]277ITR80(P& H)

it for the assessment year 1989-90 relates to the financial year 1988-89 and the amendment made by the Finance Act, 1993, was given retrospective effect from April 1, 1989. Learned counsel submitted that the express retrospectivity given to the … G.S. Singhvi, J.1. In this appeal filed under Section 260A of the Income-tax Act, 1961 (for short, 'the Act'), the appellant has prayed for determination of the … G.S. Singhvi, J.1. In this appeal filed under Section 260A of the Income-tax Act, 1961 (for short, 'the Act'), the appellant has

Sahara India Savings and Investment Corporation. Ltd. Vs. Asstt. Cit

Court : Allahabad

Subject : Direct Taxation

Reported in : [2001]79ITD56(NULL)

Banking Company was included in definition of the Financial Company in section 2(5B) by inserting clauses (va) by Finance Act of 1992 w.e.f. 1-4-1993. The explanatory memorandum to the Act in Paragraphs 55.3 to 55.5 stated as under

Larsen and Toubro Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Constitution of India - Articles 286 and 366(29A); Bihar Finance Act, 1981 - Sections 2, 25A, 25A(2) and 25A(7); Bihar Taxation Laws (Amendment and Validation) Act, 1993; Central Sales Tax Act, Sections 3, 4, 5, 14 and 15

Sachchida Nand Jha, J. 1. The vires of Section 25-A of the Bihar Finance Act, 1981 and the related rules and notification regarding deduction of sales tax at source from the contractors' bills … soon hereinafter.16. In 1993 Section 25-A was amended yet again by the Bihar Taxation Laws (Amendment and Validation) Act, 1993 giving it retrospective effect as if deemed to have been always so substituted. Since the validity of the … Sachchida Nand Jha, J. 1. The vires of Section 25-A of the Bihar Finance Act, 1981 and the related rules and notification

Commissioner of Income Tax Vs. Ajanta Offset and Packing Ltd.

Court : Delhi

Subject : Direct Taxation

Reported in : [2001]246ITR548(Delhi)

section 143(1)(a) since section 143(1A) now stands amended with effect from April 1, 1989, after amendment by the Finance Act, 1993 ?'2. We find substance in the submission made by learned counsel that the question needs to be reconsidered

Finite Infratech Ltd Vs Ifci and ors

Court : Delhi

Subject : Industrial Finance Corporation

Acts : Industrial Finance Corporation (Transfer of Undertaking and Repeal) Act, 1993 - Sections 2(1)(m), 3(1) ; Companies Act, 1956 - sections (2), 4a, 4A(2)

as IFCI Limited). The repeal was brought about by the Industrial Finance Corporation (Transfer of Undertaking and Repeal) Act, 1993. But, did the repeal also, simultaneously, establish or constitute IFCI Limited as a new form, a new life … another question, as to whether IFCI Limited (respondent No. 1) is a "financial institution" within the meaning of Section 2(1)(m) of the Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (hereinafter referred

Classic Automobiles Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2, 3, 4 and 27(1); Bihar Tax on Entry of Goods into Local Areas Rules, 1993 Rule 4; Bihar Finance Act, 1981 - Sections 25 and 27; Taxation Acts

1997-98 respectively, two identical orders dated March 25, 1998 have been issued under Section 27 of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Finance Act') by the Assistant Commissioner of Commercial Taxes, Dhanbad, attaching the … known as the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 (hereinafter referred to as 'the Entry Tax Act') providing for levy and collection of tax on entry of … the assessment years 1996-97 and 1997-98 respectively, two identical orders dated March 25, 1998 have been issued under Section 27 of the Bihar Finance Act,

Life Insurance Corporation of India Vs. Joint Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)74TTJ(Mumbai)624

interest on loans and advances under section 2(7) of the Interest Tax Act, 1974 (as amended by the Finance Act, 1994).4. Assessing officer in the assessment for assessment year 1992-93, referred to the definitions of debentures and bonds … separate orders of the learned Commissioner (Appeals), dated 28-11-1995, 24-7-1996, 30-7-1997, 28-7-1998, and 29-10-1999, for assessment years 1992-93, 1993-94, 1994-95, 1995-96 and 1996-97, respectively. Approval of the committee on disputes permitting the assessee to pursue the appeals

Mihijam Vanaspati Ltd. Vs. the State of Jharkhand,

Court : Jharkhand

Subject : Sales Tax

Reported in : [2007(1)JCR557(Jhr)]

eligible for sales tax exemption for the period of 10 years as per the Industrial Incentive Policy of 1993 and S.O. 96 dated 4.4.1994 issued under the provisions of Bihar Finance Act, 1981. Vide order dated 29.9.1995 … over such sale.2. Petitioner's case is that it is a registered Dealer under the provisions of the Bihar Finance Act as well as Central Sales Tax Act. under the Deoghar Circle, Deoghar. Petitioner is engaged in the manufacture … which does not come within the definition of sale as defined under Section 2(t) of the Act. It is stated that Commissioner of Commercial Tax

Smt.Bharati Dhuper Vs. the Branch Manager, Urban Co-operative Bank Ltd ...

Court : Orissa

Subject : Land Acquisition

of 2008 submits that because the provisions of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (“RDB Act”. for short) have not been made applicable to the Co-operative Banks [see Greater Bombay Co-operative Bank … on the other hand submit that Co-operative Bank having been included within the definition of ‘Bank’ occurring in Section 2(1)(c) of the SARFAESI Act as per Central Government’s Notification dated 28.01.2003 by the Ministry of Finance and Company