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C.T. Cotton Yarn Ltd. Vs. Commissioner of Central Excise, Indore

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985 - Sections 3, 3(1) and 11A; Finance Act, 1995

Reported in : 2006(202)ELT385(SC); JT2006(12)SC199; 2006(9)SCALE463; (2006)7SCC794

after having been passed, received the assent of the President of India on 26.5.1995 and thus became the Finance Act, 1995. On 4.12.1995 the Department issued a notice to the appellant to show cause why duty on the quantity … Domestic Tariff Area during the period from1.5.1995 to 31.7.1995, be not imposed in terms of the proviso to Section 3(1) of the Act read with the concerned notification. Yet another notice was issued by the Department dated … the First schedule to the Central Excise Tariff Act, 1985, a heading 52.02 was introduced covering cotton waste. The said Bill after having been passed,

Kalyani Exports and Investments Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Land Acquisition

upon the provisions of section 55(2)(aa)(ii). He submitted that sub-section (2)(aa)(iiia) was brought on the statute book by Finance Act, 1995 with effect from 1-4-1996 and has no application to the ear under appeal, i.e. 1995-96.25. Shri Naresh Kumar, … of Supreme Court in Shekhawati General Traders Ltd.'s case (supra) the Hon'ble Supreme Court has observed on page 522 in Escorts Farms (Ramgarh) Ltd.'s case (supra) as follows : "In this case, the High Court has found

Kalyani Exports and Investment (P) Vs. Deputy Cit

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Land Acquisition

Reported in : (2001)72TTJ(Pune.)341

upon the provisions of section 55(2)(aa)(B)(ii). He submitted that sub-section (2)(aa)(B)(iiia) was brought on the statute book by Finance Act, 1995, with effect from 1-4-1996, and has no application to the year under appeal, i.e., 1995-96.Shri Naresh Kumar, the … discussing the decision of Supreme Court in Shekawatis case (supra) the Honble Supreme Court has observed on para 522 of 222 ITR as follows : "In this case, the High Court has found that the original shares

Ganesh Traders Vs. District Collector, Karimnagar and ors.

Court : Andhra Pradesh

Subject : Excise

Acts : Andhra Pradesh Excise Act, 1968 - Sections 2, 2(9), 2(19), 2(20), 6-A, 6-C(1), 6-C(2), 7, 7-A, 8, 13, 13(1), 27, 28, 34, 34(2), 34(3), 35, 36, 37, 37-A, 40-A, 41, 42, 45, 45(1), 48, 50, 50-A, 51, 52, 53, 54, 55 and 61; Constitution of India - Articles 19, 20, 20(1), 21, 47, 124, 217, 226 and 371D; Code of Criminal Procedure (CrPC) , 1973 - Sections 155(2), 156(1), 165, 165(2), 165(4), 397, 452(2), 482 and 561-A; Madras Abkari Act, 1886 - Sections 55; Motor Vehicles Act; Andhra Pradesh General Sales-tax Act; Foodgrains - Prices and Stocks (Display and Control) Order, 1967; Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 2; Hire Purchase Act, 1972; Indian Penal Code (IPC), 1860 - Sections 304-A; Madras Prohibition Act, 1937; Andhra Pradesh Prohibition (Amendmend) Act, 1995; Cess an

Reported in : 2002(1)ALD210; 2002(1)ALD(Cri)137; 2002(1)ALT611; 2002CriLJ1105

(country liquor including arrack) with effect from 1.10.1993. As per Section 7 clause (a) of A. P. Prohibition Act, 1995 ('the Prohibition Act' for brevity) production, manufacture, storage, possession, collection, purchase, sale and transport of arrack is prohibited. … are also bound to give information to superior officer of breaches of any provisions of the Act. Under Section 52 of the Act, the Commissioner, Collector or any Excise Officer or any Police Officer may enter and examine … above lorry second person Kondal Rao and third person Mahender Reddy have financed the amount to purchase the jaggery at Kamareddy to transport the same

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 … object unless crucial omission or clear direction makes that end unattainable. See Whitney v. IRC, AC at P. 52 referred to in CIT v. S. Teja singh and Gursahai Saigal v. CIT. 16. The courts will have

Prof. Narendra Kumar Gouraha Vs. State of Madhya Pradesh and ors.

Court : Madhya Pradesh

Subject : Constitution

Acts : Madhya Pradesh Vishwavidhyalaya Adhiniyam, 1973 - Sections 10, 14, 16(4) and 52

Reported in : AIR1999MP122

Chancellor on 23-2-1996 that contrary to the established Financial Practice, during September 1995 to January 1996, prior to his assumption of office, huge advances to … 1997 (Annexures P/1, P/2 and P/3) whereby the State Government by invoking its extraordinary power of emergency under Section 52 of the Act has completely taken over the management and powers of the University and appointed Professor H. … petitioner initiated action under Section 10 of the Act and in order to conduct an enquiry into the finances of the University appointed a one-member enquiry committee of Shri S. G. Limaye, Director, Pension and Employees Welfare

Ellenbarrie Industrial Gases Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2002)83ITD111(Kol.)

Asstt. CIT (1999) 63 TTJ (Bang) 701 : (1998) 67 ITD (Bang) 446. and (4) Kirloskar Investments & Finance Ltd. v. Asstt. CIT (1998) 67 ITD 504 (Bang) In all these judgments, it has been held that … been made by way of processing under Section 143(1)(a) on 8th Sept., 1995, the regular assessment under Section 143(3), accepting the contention of the assessee … the CIT(A) confirming mostly the additions made in the block assessment completed under Sections 143(3)/158BC(c) of the IT Act, 1961.2. The search and seizure operations took place in the premises of the assessee-company on 22nd Jan., 1997 … there in the seized paper in EGL. 6 from pp. 46 to 52.5. As per para 6(11) of p. 7 of the assessment order, said

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 … CCE Vs. Jay Engineering Works Ltd., (1989(39) ELT 169 (S.C.) (g) Indus Towers Ltd. Vs. CTO, Hyderabad, ((2012) 52 VST 447), (VIII) That it is impossible to conceive that the telecommunication services can be provided without towers

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

pending adjudication on the file of the Hon'ble Supreme Court of India. 8 Originally, Section 65(105)(zzzz) of the Finance Act, 1995, read as follows: To any person, by any other person in relation to renting of immovable property for … judgment reported in [2012].52 VST409(Raj.).Purshottam Das Malpani versus Union of India and OtheRs.Accordingly, W.P.No.8932 of 2011 is dismissed. 52 In W.P.No.26012 of 2012, the Tamil Nadu Slum Clearance Board has made a challenge to the order dated

Karnataka Woods and Plywoods Vs. Union of India (Uoi) and ors.

Court : Karnataka

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 11A, 11A(2), 11AA, 11AB and 35L; Central Excise Tariff Act, 1985; Finance Act, 1995; Parent Act; Constitution of India - Articles 226, 227 and 265; Central Excise Rules, 1944 - Rule 173G and 173I

Reported in : 2009(171)LC1(Karnataka); 2009(4)KarLJ683

the assessee, the Legislature introduced the provisions of Section 11AA of the Central Excise Act by way of Finance Act, 1995 and with effect from 26-5-1995.Section 11AA reads as under:Section 11AA. Interest on delayed payment of duty.-(1) Subject to