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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 … Zungarrao Bhikaji Nagarkar v. Union of India and Ors. 1997 (7) SCC 409 20. Tax at the appropriate rate would have become payable but for

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

U.A.E. Exchange Centre Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 5, 5(2), 9(1), 90, 90(2), 131, 139, 148, 245Q(1), 245N, 245O, 245P, 245Q, 245R, 245R(1), 245R(6), 245S, 245T, 245U, 245U(2) and 245V; Finance Act, 1993; Evidence Act; Code of Criminal Procedure (CrPC) , 1973 - Sections 193, 195 and 228; Indian Penal Code (IPC) - Sections 196; Constitution of India - Articles 136, 226 and 227; Code of Civil Procedure (CPC) , 1908

Reported in : (2009)223CTR(Del)250; [2009]183TAXMAN495(Delhi)

are contained in Chapter XIX-B of the Act, which was introduced in the Act, by virtue of the Finance Act, 1993 w.e.f. 1st Jan., 1993. The said chapter consists of sections commencing from Section 245N, Section 245V. Section 245N … respect to the same is clearly evident from a reading of Sections 4 and 5 of the Act. Section 4 which relates to the chargeability and Section 5 which encapsulates what would constitute the total income which would

Sunrise Biscuits Co. Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Government issued notification, on April 4, 1994 in exercise of the powers under Section 7 of the Bihar Finance Act, 1987 whereunder the old industrial units, which had started production prior to April 1, 1993, but whose investments

infotech Enterprises Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2003)85ITD325(Hyd.)

which manufacture or produce any article or thing. This provision was introduced by the Finance Act, 1988. 3. Finance Act, 1993 extended the tax holiday under Section 10A to industrial units in approved Electronic Hardware Technology Parks (EHTPs) or … computer programmes do not come within the definition of manufacture or production for the purpose of the said section. 4. (a) The CIT(A) was not justified in confirming the disallowance of expenditure of Rs. 58,175 and Rs. 7,92,601

Mammen Vs. Commissioner of Gift Tax

Court : Kerala

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 4(1) and 6; Direct Tax Law (Amendment) Act; Finance (No. 2) Act, 1991; Wealth Tax Act

Reported in : [2004]269ITR167(Ker); 2004(2)KLT914

to the Wealth Tax Act. Rule11 was inserted in Schedule III to the Wealth Tax Act by the Finance Act, 1993 with effect from 1.4.1993 which provides that the value of unquoted equity shares in companies other than investment … contended that as regards the deemed gift, Schedule II of the Act was incorporated for the purpose of Section 4(1)(a) only with effect from 1.4.1992 and that for the assessment year 1991-92 Schedule II to the Act has

R. Dharmichand Kothari Vs. the Commissioner of Income-tax

Court : Chennai

Subject : Land Acquisition

the assessee relied on the Budget speech of the Finance Minister as well as the Scheme, which, under Section 4 of the Gold Bonds (Immunities and Exemptions) Act, 1993, granted immunity that no subscriber shall be required to … assessee's premises during search operation in view of the provisions contained in the Gold Bond (Immunities and Exemptions) Act, 1993. However, the Tribunal pointed out that the assessee was called upon to explain the source of amount invested

Shree Sanyeeji Ispat Pvt. Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 4(1), 4(5), 4A, 5, 9(4), 65A and 74(3); Assam Sales Tax Act, 1947 - Sections 7; Jammu and Kashmir General Sales Tax Act - Sections 8B; Bihar Finance Act - Sections 7 and 7(3); Evidence Act - Sections 115; Uttar Pradesh Sales Tax Act, 1948 - Sections 4; Kerala General Sales Tax Act, 1963 - Sections 10; Karnataka Sales Tax Act, 1957 - Sections 8A; Customs Act, 1962 - Sections 25; Constitution of India - Article 299; Central Excise Rules, 1944 - Rule 8

Government issued notification, on April 4, 1994, in exercise of the powers under Section 7 of the Bihar Finance Act, whereunder the old industrial units, which had started production prior to April 1, 1993 but whose investments in … to the commencement of the Act. As a matter of fact, even prior to enactment of the AGST Act, 1993, Section 7 of the Assam Sales Tax Act, 1947, had specifically empowered the Government to exempt any goods from

Shakti Tubes Ltd., a Company Incorporated Under the Provisions of the ...

Court : Patna

Subject : Other Taxes

Acts : Bihar Finance Act - Sections 4, 5, 6, 7, 7(1), 7(3), 12 and 21; ;Companies Act, 1956

Reported in : 2010(58)BLJR159

Ltd. v. State of Bihar), whereby the order passed by the authorities under the provisions of the Bihar Finance Act (hereinafter referred to as 'the Act'), has been upheld, and it has been held that the petitioner is … by the petitioner outside the State of Bihar by stock transfer, in terms of the Industrial Incentive Policy 1993. It relates to the assessment year 1994-95.2. A brief statement of facts essential for the disposal of the … the 1993 Industrial Policy, the State Government issued S.O. No. 95, dated 4.4.1994 (Annexure 2), along with the forms appended thereto, purporting to impose certain … was less than Rs. 15 crores.3. In view of the provisions of Section 7(3)(b) of the Act, and in purported exercise of powers under Paragraph

Dr. K.C. Mammen Vs. Commissioner of Gift Tax

Court : Kerala

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 4(1)and 6 - Schedule - Rule 5; Wealth Tax Act, 1957; ;Finance (No. 2) Act, 1991; Direct Tax Laws (Amendment) Act, 1989; Wealth Tax Rules - Rules 1D and 11

Reported in : (2004)190CTR(Ker)153

III to the WT Act. Rule 11 was inserted in Schedule III to the WT Act by the Finance Act, 1993 w.e.f. 1st April, 1993, which provides that the value of unquoted equity shares in companies other than investment … assessee then filed a Miscellaneous Petition, MP No. 118/Coch/1998 stating that a particular ground, namely, the applicability of Section 4(1)(a) of the Act in respect of the transaction in view of the restrictions contained in the articles of