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Geo Sea Foods Vs. Addl. Sales Tax Officer

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963; Kerala Finance Act, 1993 - Sections 17 and 17(6); Kerala Finance Act, 2000 - Sections 17, 17A and 18; Kerala General Sales Tax (Amendment) Act, 2005; Kerala General Sales Tax Act, 1963

Reported in : 2006(1)KLT72; [2006]144STC553(Ker)

an assessment. The assessments were to be completed within a reasonable time. For the first time, the Kerala Finance Act, 1993 introduced an amendment to Section 17 prescribing a period of 4 years. In the case of assessments pending … were pending for an unreasonably long period. The relevance of four years in the proviso is that Sub-section 6 has provided that 'Any assessment under this section shall be completed within a period of four years from

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 period

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 … dealer shall pay the amount so determined by such date as may be fixed by such authority.' 12. Section 6 deals with charge of additional tax and Section 7 deals with exemption. Section 7 is a pivotal provision

K.M. Mohammed Kunju Vs. Assistant Commissioner of Commercial Taxes, (A ...

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 17, 17A, 17(6) to 17(9), 18 and 34(1); Revenue Recovery Act; Kerala Finance Act, 1993

Reported in : (2009)22VST268(Ker)

proceedings and conclusion of the same should be within a reasonable time. It was in that background, the Finance Act, 1993 introduced amendments to Section 17 providing that the assessments should be completed within a period of four years

Deputy Commissioner of Income Tax Vs. Verifone Software Systems (P)

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2003)84ITD521(Bang.)

amendment of Section 28 by Finance Act, 1990 vis-a-vis Section 143(1A) and not retrospectively made amendment by the Finance Act, 1993, to Section 143(1A).4. According to him, the facts of the case before the Supreme Court are distinguishable from … Madras High Court in the case of Sukra Diamond Tools (P) Ltd. v. Dy. CIT (1998) 229 ITR 682 (Mad) and the Madhya Pradesh High Court in Sanctus Drugs Pharmaceutical (P) Ltd. v.Union of India (1997) 225

Central Coalfields Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Entry Tax Act, 1993 - Sections 2, 2(9), 3 and 6; Jharkhand Entry Tax (Amendment) Ordinance, 2001; Jharkhand Entry Tax (Amendment) Ordinance, 2002; Constitution of India - Articles 255, 301, 302, 303, 303(1), 303(2) and 304; Bihar Finance Act, 1981 - Sections 12(1); Assam Taxation (On Goods Carried By Roads and Inland Waterways) Act, 1954; Rajasthan Motor Vehicles Taxation Act, 1951; Motor Vehicles Act, 1988 - Sections 2(28); Kerala Tax on Entry of Motor Vehicle into Local Act, 1944 - Sections 2 and 3; Motor Vehicles Rules, 1989 - Rules 2 and 92(2)

Reported in : (2007)6VST614(Jharkh)

Bihar v. Bihar Chamber of Commerce reported in : [1996]2SCR184 . The Supreme Court held Section 3 and Section 6 of the Bihar Entry Tax Act, 1993 intra vires.8. The judgment rendered by the Supreme Court in the … therein.[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 front any place outside the State … declaration that the 'Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Act, 1993' (Bihar Act 16 of 1993-hereinafter to be referred as 'Bihar Entry Tax Act, 1993') ultra vires Articles 301

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 … the valuation of the gift of the shares for the assessment year 1991-92 was to be made under Section 6 of the Gift-tax Act in accordance with Schedule III of the Wealth Tax Act?'2. The brief facts are

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 … the valuation of the gift of the shares for the asst. yr. 1991-92 was to be made under Section 6 of the GT Act in accordance with Schedule III of the WT Act?'2. The brief facts are as

Mohammed Kunju K.M. Vs. Asstt. Commissioner of Comml. Taxes

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 17, 17(6) to 17(9), 17A, 17A(8), 18 and 34(1); Revenue Recovery Act; Kerala General Sales Tax (Amendment) Act, 1993; Kerala Finance Act, 1993; Kerala General Sales Tax (Amendment) Act, 2005

Reported in : 2008(3)KLJ369; 2008(4)KLT157

proceedings and conclusion of the same should be within a reasonable time. It was in that background, the Finance Act, 1993 introduced amendments to Section 17 providing that the assessments should be completed within a period of 4 years

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

/ Entitlement Certificate issued by the respective authorities under the 1993 Scheme. 6. As per the Entitlement Certificate originally issued to the unit of the … that under Section 8(5) of the Central Sales Tax Act, 1956 ('CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are empowered to grant exemption only in respect … Act 2002 affects the vested right of the eligible unit of the petitioner No.1 set up under the 1993 Scheme to claim exemption under Notification dated 5th July 1980 issued under the unamended Section 8(5) upto the