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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 … completed. A Division Bench of this court in Geo Sea Foods v. The Additional Sales Tax Officer (2000) 8 KTR 21 (Ker) has inter alia held as follows:The time limit of four years for completing the assessments

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 … made, inside Bihar, of any goods which he has purchased after furnishing a declaration under sub-section (4) of Section 8 of the said Act or any goods in the manufacture or possessing of which goods so purchased by

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 … of this Court in Geo Seafoods v. Additional Sales Tax Officer IV [2000] 119 STC 236 : [2000] 8 KTR 21 has, inter alia, held as follows:The time-limit of four years for completing the assessments have been

Jai Ram Das and Co. 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; Bihar Tax On Entry of Goods Into Local Areas Rules, 1993 - Rule 6

Commissioner of Commercial Taxes, Begusarai, for assessment years 1993-94, 1994-95 and 1995-96 under Section 17(5) of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act') read with Section 8 of the Bihar Tax on Entry of

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 … the light of the amended law.Further, reference can be made to CIT v. Mangatram Kuthiala (1978) 111 ITR 823 (P&H), according to the learned Departmental Representative. In this case, the question before the High Court was whether

Gauhati Motor Traders Association and anr. Vs. Commissioner of Taxes a ...

Court : Guwahati

Subject : Sales Tax

Acts : Assam Finance (Sales Tax) Act, 1956 - Sections 3; Assam General Sales Tax Act, 1993 - Sections 8(1)

use in the motor vehicles and trailers were taxable under the Assam Finance (Sales Tax) Act, 1956 at the rate of 12 per cent at … of Taxes, Assam, has been challenged as ultra vires of the provisions of the Assam General Sales Tax Act, 1993 (Act 12 of 1993) with prayer for consequential relief including issue of a writ of mandamus prohibiting the … (Sales Tax) Act of 1956 and three other Acts on the field were consolidated in the Act of 1993. Section 74(1) provides for repeal. Before I deal with this section, it is necessary to have a look at … of the State. The Schedule IV is as follows :SCHEDULE IV[See Section 8(1)(c)] Point of levy and rate of tax (percent)Sl. No.Description of goodsAt the point

Jindal Menthol and Investments Ltd. Vs. Prakash Industries Ltd.

Court : Delhi

Subject : SICAArbitration

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 22; Arbitration and Conciliation Act, 1996 - Sections 9

Reported in : [2001]106CompCas473(Delhi)

other hand has relied upon a judgment of the learned Single Judge of this Court in Credit Capital Finance Corporation v. Foremost Indus tries Ltd. [1996] 87 Comp.Cas. 251. Construing the judgment of Shree Chamundi Mopeds Ltd. … property of the sick industrial company. It is true that by the Sick Industrial Companies (Special Provisions) Amendment Act, 1993, Section 22(1) was amended and, 'and no suit for the recovery of money or for the instrument of any … Court in Credit Capital Finance Corporation v. Foremost Indus tries Ltd. [1996] 87 Comp.Cas. 251. Construing the judgment of Shree Chamundi Mopeds Ltd. 's case

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … was called for from the appellant. The same was, thereafter, furnished by the appellant vide its letter dated 8.3.2006. It was, alleged that the appellant had suppressed material facts and knowingly, willfully and wrongly had taken and

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 … Counsel, appearing on behalf of respondent Nos. 1, 2, 5, 6, 7, 8, 9 and 10. I have also heard Mr. H.K. Mahanta, learned Government

Indian Oil Corporation Ltd. Vs. the 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 7; Bihar Finance Act, 1981 - Sections 16(9)

or Sale Therein Act, 1993 (hereinafter referred to as 'the Act') read with Section 16(9) of the Bihar Finance Act (hereinafter referred to as the 'Finance Act') for not paying the admitted tax under the Act within time … of tax under this Act as if the Tax under the Act is payable under the said Act. Section 8 of the Act provides that the provisions of the Finance Act and the Rules framed thereunder shall apply