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Federal Bank Ltd. and ors. Vs. State of Kerala and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 2 and 5; Kerala Finance Act, 1998; Companies Act, 1956 - Sections 210(3); Sale of Goods Act, 1930 - Sections 4; Contract Act, 1872 - Sections 176; Constitution of India - Articles 14 and 19; Banking Companies Act, 1949 - Sections 2, 5, 6, 6(1), 8 and 29; Central Sales Tax Act, 1956 - Sections 2

Reported in : [2007]137CompCas44(SC); 2007(2)CTC848; JT2007(5)SC91; 2007(3)KLT106(SC); 2007(4)SCALE613; (2007)4SCC188; (2007)6VST736(SC); 2007AIRSCW2411

of 2003 filed by Federal Bank Ltd. and Ors. v. State of Kerala and Ors.2. By the Kerala Finance Act, 1998 a Clause (g) was inserted in Section 2(viii) by which the definition of the word 'dealer' was expanded

Federal Bank Ltd. Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 2; Banking Regulation Act, 1949 - Sections 6 and 8; Finance Act, 1998; Constitution of India - Articles 14 and 19

Reported in : I(2004)BC378; 2003(2)KLT347; [2003]45SCL555(Ker); [2004]134STC377(Ker)

the State Legislature is well within its competency to make the amendment as has been introduced by the Finance Act, 1998. The learned Single Judge dismissed the Writ Petition by holding that the amendment made to Section 2(viii) and

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

some other provisions of Finance Acts are necessary to be mentioned.18. Sections 65(16), 65(17), 65(41)(m) and 66(3) of Finance Act, 1998 reads as under:Section 65(16) : 'goods carriage' has the meaning assigned to it in Clause (14) of Section … They referred to a judgment reported in State of Karnataka and Ors. v. Drive-In Enterprises : [2001]2SCR378 . Section 2(i)(v) of the Karnataka Entertainments Tax Act, 1958 was the subject matter of controversy before the Supreme Court. This

Mr. Damodar Narcinva Naik, Vs. Union of India (Uoi) and ors.,

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1998 - Sections 46, 59, 61(2), 71, 72 and 61; ;Finance Act, 1998 - Sections 88 and 89

Reported in : 2006(1)ALLMR657; 2006(1)BomCR224; 2006(1)MhLj761

on the date of making a declaration under Section 88. ' From the aforesaid Section 88(f)(ii) of the Finance Act, 1998 it is seen that any person disputing the correctness of the customs duty as well as the penalty … J.P. Devadhar, J. 1. Validity of the clarification issued by the Finance Ministry on 28/10/1998 under the Kar Vivad Samadhan Scheme ('KVSS' for short) as well as the orders dated 26/2/1999 and 24/3/1999

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

issued exempting services provided by goods transport operators from the levy of service tax altogether and by the Finance Act, 1998 all provisions in the Finance Act, 1994 including Section 65 (41) Sub-clause (m) relating to the levy of … following clauses had been substituted, namely:-'(18A) 'goods carriage' has the meaning assigned to it in Clause (14) of Section 2 of the Motor Vehicles Act, 1988;(18B) 'goods transport operator' means any commercial concern engage in the transportation of

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court : Gujarat

Subject : Service Tax

Acts : Constitution of India - Articles 14, 19(1), 226, 246, 248, 276, 276(2) and 276(3); Finance Act, 1994 - Sections 3, 65, 65(1), 65(5), 65(13), 65(16), 65(31), 65(48), 66, 67 and 68; Finance Act, 1998 - Sections 116; Finance Act, 1997 - Sections 88; Architects Act, 1972 - Sections 23; Chartered Accountants Act, 1949; Bombay Shops and Establishments Act; Madras Shops and Establishments Act; Punjab Municipal Act; Bombay Municipal Boroughs Act, 1925; Punjab Professions, Trades, Callings and Employment Taxation Act, 1956; Panchayat Samitis and Zilla Parishad Act, 1961; West Bengal Panchayat Act; Government of Indian Act, 1935 - Sections 100; Cantonments Act; Bombay Municipal Boroughs Act; Expenditure-tax Act, 1987

Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

appears that representations were made against such levy by persons carrying on different professions/callings. Section 116 of the Finance Act, 1998, substituted Section 66 of the Finance Act, 1994. While a few services covered by the 1997 Act were … M.S. Shah, J. 1. In these petitions under Article 226 of the Constitution, the Chartered Accountants' Association and the Gujarat Institute of Civil Engineers and Architects have challenged

M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles … Information Report came to be lodged at the instance of Central Bureau of Investigation, Chennai for offences under Sections 120B read with Section 420, 468, 471 IPC and Section 13(2) read with Section 13(1)(d) of the Prevention

The Commissioner of Income Tax Vs. Smt. Amarjeet Kaur and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2); Income Tax Act, 1961 - Sections 37, 37(1) and 256(1); ;Finance Act, 1998; ;Prize Chits and Money Circulation Scheme (Banning) Act, 1978 - Sections 2, 3 and 4

Reported in : (2006)201CTR(Kar)134; ILR2006KAR1060; [2006]283ITR71(KAR); [2006]283ITR71(Karn)

costs. Ordered accordingly. (A) INCOME TAX ACT, 1961-SECTIONS 37, EXPLANATION TO SECTION 37 (INSERTED BY FINANCE (NO. 2) ACT, 1998), SECTION 256(1) - Reference on a question of law-M/s Manjog Homes promoting a scheme called 'Deposit Linked Incentive Scheme'-Whether

Akkammal Steels Pvt. Ltd., Rep. by Its Director K. Venkatesh, Coimbato ...

Court : Chennai

Subject : Excise

Acts : Companies Act ; Central Excise Act; Finance Act, 1998 - Sections 88, 90, 90(2), 90(3), 90(4), 91 and 95

Reported in : 2002(150)ELT48(Mad)

final settlement of Tax Arrears in accordance with Section 90(2) read with Section 91 of the Finance (No.2) Act, 1998.3. Under the Compounded Levy Scheme introduced by Section 3-A of the Central Excise Act, the Commissioner of Central

Commissioner of Wealth Tax Vs. Mohan Exports India P. Ltd.

Court : Delhi

Subject : Direct Taxation

of the Assessee that notwithstanding the amendment to the expression 'net wealth' by insertion of Explanation 1 below Section 2 (m) of the WT Act, under Section 40 (3) of the Finance Act 1983 "all the wealth of … favour of the Assessee. Therefore it was not an 'asset' under Section 40 (3) of the WTA Nos. Finance Act 1983. The CIT (A) accepted the above plea and held that the value of the land at 8 … far as the decision of the ITAT in WTA No. 1 of 1998 is concerned. Background facts 3. The Respondent Assessee M/s Mohan Exports (I)