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Dharampal Satyapal Limited Vs. the Commercial Tax Officer,

Court : Chennai

Subject : ExciseSales Tax/VAT

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 3, 3A, 3B, 3(2) and 8; Central Sales Tax Act, 1956 - Sections 14 and 15; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Finance Act, 1996; Central Excise Tariff Act, 1985; Central Administrative Act; Finance Act, 1995; Finance Act, 2001; Central Excise Act; Andhra Pradesh General Sales Tax Act; State Sales Tax Act - Sections 8; Delhi Sales Tax Act; Minimum Wages Act; Orissa Sales Tax Act; Uttar Pradesh Sales Tax Act; Prevention of Food Adulteration Act, 1954 - Sections 7; Constitution of India - Articles 246, 286 and 286(3)

Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)

'Khara Masala','Kimam', 'Dokta', 'Zarda','Sukha' and 'Surti'.24.04 2404.41 Bearing a brand name 25% 10%2404.49 Other 'Nil' 'Nil'=================================================16. By the Finance Act, 1995, 'Pan Masala' was brought under the Heading 21.06. In the year 1995, the IV Schedule was amended, and … alia tax on sale or purchase of goods declared to be of special in interstate law and commerce. Section 14(ix) of the CST Act which deals with such goods of special importance refers, inter alia, to items of

B. Noorsingh Vs. Union of India and ors.

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 132, 139(1), 139(4), 142(1) and 158B to 158BH; Constitution of India - Articles 14 and 226; Finance Act, 1995

Reported in : [2001]249ITR378(Mad)

them that Chapter XIV-B consisting of sections 158B & 158BH was inserted in the Income-tax Act by the Finance Act, 1995, with effect from July 1, 1995.8. The assumption made in the scheme of the Act that a person … R. Jayasimiia Babu, J.1. The petitioner has challenged the constitutional validity of Section 158BB(1)(c) of the Income-lax Act, 1961. That provision occurs in Chapter XIV-B which lays down a special procedure … time allowed under Section 139(1) or under a notice issued under Section 142(1) to furnish the return for any previous year at any time before

Prakash Kumar Choudhary Vs. Union of India (Uoi)

Court : Kerala

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 14, 14(1) and 14A; Finance Act, 1995 - Sections 76; Customs Act; Evidence Act - Sections 25; Constitution of India - Articles 20(3) and 226

Reported in : 1996(83)ELT45(Ker)

14A of the Act which has been inserted in the present Act as per Section 76 of the Finance Act, 1995. The new section is titled 'special audit in certain cases' Material portion of Sub-section (1) of the new … A summons was issued to the appellant to be present on 31-1-1995 for the purpose of examination under Section 14 of the Act. Pursuant to the summons he appeared before the said officer and he was asked to

Chhotanagpur Refractories Vs. State of Bihar and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(3) and 14

Reported in : 2001(49)BLJR36

it is a registered dealer having registration No. RN (S) 149(R) granted under Section 14 of the Bihar Finance Act. The Government of Bihar came up with an. Industrial Policy known as Industrial Policy 1995. The said policy

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

to various years covered by the block assessment. We find that second proviso to Section 7(2) of the Finance Act, 1995, specifically provides that "the amount of income-tax computed in accordance with the provisions of Section 112 or 113 … down by the Hon'ble Supreme Court in the case of Govind Saran Ganga Saran v. CST 155 ITR 144, clearly satisfied by the provisions contained in Chapter XIVB to treat it as self contained code to levy

East India Hotels Ltd. and Another Vs. the State of Rajasthan and Othe ...

Court : Rajasthan

Subject : Other Taxes

Acts : Rajasthan Land and Building Tax Act, 1984 - Sections 2(10), 3(1B), 6, 13, 15, 19, 21, 37, 42 and 50; Constitution of India - Articles 14, 141, 245, 265 and 299; The Finance Act, 1989 - Sections 3(1B) and 16A (1); Companies Act, 1956; Finance Act, 1997 - Sections 14; Wealth Tax Act, 1957; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 8 and 12; Code of Civil Procedure (CPC), 1908 - Sections 58

Reported in : 2001(3)WLC62

that with effect on and from 'the date of commencement of the Rajasthan Lands and Buildings Tax (Amendment) Act, 1995 (Act No. 14 of 1995)' on tax shall be levied and collected on lands and buildings situate in … in the matter of one lime tax scheme introduced by way of insertion of Section 3(1B) of the Finance Act, 1989 (Act No. 6 of 1989)(2). The questions for our consideration are that:-(1) Whether, fresh assessment is permissible

The Life Insurance Corporation of India, Southern Zonal Office, L.i.C. ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 -- Sections 10 (14) -- Rule 2 BB; Constitution of India -- Article 226; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1995; Income Tax (VIII Amendment) Rules, 1995

Reported in : 2000(3)CTC93; [2000]245ITR224(Mad)

10(14) was amended by the Direct Tax Laws (Amendment) Act, 1987 with effect from 1.4.89 and again by Finance Act 1995 with effect from 1.7.95. Consequent on the aforesaid amendment, the special allowance of benefit which is eligible for … be included as part of the salary. According to the Income Tax Department, it was not covered by Section 10(14) of the Income Tax Act 1961 read with Rule 2-UB and consequently not eligible for exclusion. The

C. Ramaiah Reddy Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2003)87ITD439(Bang.)

provisions of Section 132 was provided for even at that time. The only change brought in by the Finance Act, 1995 was to introduce a "special procedure for assessment of search cases" as could be seen from the budget … under Section 132(3) are properly exercised or not. It is analogous to verification of whether powers under Section 148 are validly exercised. If it is found that there was no need to pass order under Section 132(3),

Tata Iron and Steel Co. Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(3) and 46(4); Bihar Re-organisation Act, 2000; Bihar Central Sales Tax Rules, 1956; Central Sales Tax Act - Sections 14; Constitution of India - Articles 226 and 227

Reported in : 2004(3)BLJR1804; [2004(4)JCR189(SC)]; JT2004(7)SC138; 2004(7)SCALE146; (2004)7SCC242; [2004]137STC93(SC)

category 'B' districts. In pursuance of the said policy, necessary exemption notifications under section 7 of the Bihar Finance Act, were also issued.3. The appellant having noticed the incentives offered by the State Government, by letter dated 30.4.1997 … the erstwhile State of Bihar. The State of Bihar in the year 1995 evolved a new industrial policy with a view to create an environment … nature of product and how they are different but relied on an entry found in the Schedule to section 14 of the Central Sales Tax Act, which enumerated both hot and cold rolled products in the same entry.

Chandra Prakash Agrawal Vs. Assistant Commissioner of Income-tax and o ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 15(1), 15A(1), 32(2), 68, 69, 69A, 69B, 69C, 113, 129, 132, 132(1), 132A, 132A(2), 132A(3), 132B, 132(4A) to 132(14), 139, 139(1), 142, 142(1), 142(2A), 143, 143(1), 143(1B), 143(2), 143(3), 144, 145, 147, 148, 158BA, 158BA(2), 158B to 158BI, 234A, 234B, 234C, 245C, 245D(1), 245D(2), 245D(4), 245H, 246, 246A, 253, 263, 271(1), 271A, 271B and 278D; ;Income Tax Act, 1922 - Sections 22(4), 37 and 131(1); Finance Act, 1995; Finance Act, 2001; Finance Act, 1998; Emergency Powers Act, 920

Reported in : (2006)206CTR(All)505; [2006]287ITR172(All)

been delivered to the requisitioning authority.12. Chapter XTV-B containing Sections 158B to 158BH has been inserted by the Finance Act, 1995, with effect from July 1, 1995. As is clear from the heading given under Chapter XTV-B, it introduced … writ petitions, the petitioners who belong to the same group, have challenged the notices issued to them under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), in respect of the various assessment … the same group, have challenged the notices issued to them under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), in