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Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

157 of the Finance Act, 2003 (32 of 2003); xxxxxxxxxxxx (xi) the additional duty of excise leviable under section 85 of Finance Act, 2005 (18 of 2005 ) paid on- (i) any input or capital goods received in … 1957, Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 and special excise duty collected under the Finance Act. CVD was not specifically stipulated and treated as the duty paid under the notification No. 41/2001. It is … the Apex Court in the Formica India Vs. Collector of Central Excise 1995 (77) ELT 51 (SC) in observing that once a view is taken

The Commissioner of Commercial Tax, Ranchi and anr. Vs. Swarn Rekha Co ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3); Bihar Re-organization Act, 2000 - Sections 2, 3 to 8 84, 85 and 91; ;Bihar Sales Tax Rules, 1983; Bihar Advertisement Tax Act, 1981; Bihar Entertainment Tax Act, 1948; Bihar Entertainment Tax Rules, 1984; Bihar Electricity Duty Act, 1948; Bihar Electricity Duty Rules, 1949; Bihar's Hotel, Luxury Goods Taxation Act, 1988; Bihar's Hotel, Luxary Goods Taxation Rules, 1988; Bihar Taxation Act, 1943; Bihar Taxation Rules; Central Sales Tax (Bihar) Rules, 1957; Bihar Commerce Tax Tribunal Regulations, 1979; Central Sales Tax Act, 1956; Punjab Re-organization Act, 1966 - Sections 88; Constitution of India; Bihar Advertisement Tax Rules, 1984

Reported in : 2005(1)BLJR114; [2005(1)JCR166(SC)]; JT2004(Suppl1)SC608; 2004(5)SCALE596; (2004)6SCC689; [2004]136STC57(SC); AIR 2004 SC 3380

which included the notification issued pursuant to the Industrial Policy of the State of Bihar of the year 1995. Section 85 also empowered the State of Jharkhand to adapt, modify etc. the laws, but the State chose to continue … of Bihar crystallized in the Notification of the Government of Bihar issued under section 7(3)(b) of the Bihar Finance Act 1981 published in the Official Gazette on 22.12.1995, enures to the benefit of the beneficiaries under the Policy

Commissioner, Commercial Taxes and anr. Vs. Swarn Rekha Cokes and Coal ...

Court : Patna

Subject : Sales Tax

Acts : Bihar Reorganisation Act, 2000 - Sections 2, 84 and 85; Bihar Finance Act, 1981 - Sections 7, 7(3), 13(1), 22 and 23; Central Sales Tax Act, 1956 - Sections 3, 4 and 5

Act, the Acts (specified in the notification) in vogue in the erstwhile State of Bihar, including the Bihar Finance Act, 1981, rules framed thereunder and the statutory forms, circulars and notifications etc. issued thereunder have been adopted, with … the respondent is that acting pursuant to the Bihar Industrial Policy of 1995 it set up an industrial unit in 1997 for manufacturing special smokeless … vide notification No. 117 dated 15.12.2000 issued in terms of Article 283(2) of the Constitution of India and Section 85 of the Bihar Reorganisation Act, the Acts (specified in the notification) in vogue in the erstwhile State of

Bengal Investments Limited Vs. Assistant Commissioner(Tarc) Service Ta ...

Court : Kolkata

Subject : Service Tax

issuance of the recovery notice dated 20th February, 2015, all passed and/or issued by various authorities under the Finance Act, 1994 and the Service Tax Rules, 1995. It is noticed that the initial order, being the order-in-original, was … Rs.6,86,841/-. Nevertheless, being aggrieved, the writ petitioner preferred an appeal before the Commissioner of Central Excise (Appeal) under section 85 of the Finance Act, 1994, on 30th of June, 2013, i.e.much beyond the period of limitation, as prescribed

Rama Newsprints and Paper Ltd. and Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(104)ECC541

held that HSD oil is not an input under Section 57A or under Rule 57 B retrospectively from 1995. Relying on a similar explanation to Section 112 of the Finance Act, the Cegat held that no penalty … pending till such time an appropriate legislation to validate action is enacted. Thereafter by Section 131 of the Finance Act, 2001 Section 38-A was inserted in the Central Excise Act, 1944 providing that any amendment, repeal, suppression or

Neyveli Lignite Corporation Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2005)93TTJ(Chennai)685

Ltd. (supra) was rendered with respect to asst. yr. 1981-82. However, thereafter Section 145 has been amended by Finance Act, 1995 w.e.f. 1st April, 1997 and there after the assessee is entitled to either follow the cash or mercantile

The Commissioner of Income Tax Vs. Ms.B.T.System and Service Limited

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 260A, 143(3), 80-O, 263, 80E, 80HHE, 80RRA

India.(2) Omitted by FA 1974 wef 1-4-75.Section 80HHE, introduced in the statute book with effect from 1.4.1991 under Finance Act No.2 of 1991, is a specific provision for deduction in respect of profits from export of computer software, … dated 04.01.2005 in ITA Nos.865 and 866/Mds/98, 448, 449 and 450/Mds/99 relating to assessment years 1993-94, 1994-95 and 1995-96.JUDGMENT(Judgment of the Court was delivered by CHITRA VENKATARAMAN,J.)1. The Revenue is on appeal as against the order of … Tax Act. It may be noted that even for Section 80-O, Section 85-C was the fore-runner, in substitution of which alone, Section 80C was inserted

South Indian Bank Ltd. Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 26B; Finance Act, 1999; Madhya Pradesh General Sales Tax Act, 1958 - Sections 33C; Revenue Recovery Act

Reported in : 2006(1)KLT65

for the bank Sri. Prabhakaran contended that the amendment made in the Kerala General Sales Tax by the Finance Act, 1999 with effect from 1.4.1999 has no retrospective effect and it does not override or nullify the decree … up for consideration in this case is whether a decree obtained by a bank before the introduction of Section 26B of the Kerala General Sales Tax Act, 1963 would override the first charge created in favour of … defaulters are in arrears of sales tax to the tune of Rs. 85,45,276/- excluding the future interest after the revenue recovery certificate. Defaulters had failed

KevIn Enterprise Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Land Acquisition

145 of the IT Act deals with the method of accounting. Till the amendment was made by the Finance Act, 1995, the section provided that the income chargeable under the head "Profits and gains of, business or profession" or

KevIn Enterprise Vs. Joint Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Land Acquisition

Reported in : (2001)79ITD196(Ahd.)

of the Income Tax Act deals with the method of accounting. Till the amendment was made by the Finance Act, 1995, the section provided that the income chargeable under the head "Profits & Gains of business or profession" or