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K.M. Corporation Represented by M. Nagarajan, Partner and M. Shanmugam ...

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu General Sales Tax (4th Amendment) Act, 1999; Haryana Ceiling of Land Holdings Act, 1972 - Sections 4, 18(1), 18(7), 24, 31, 31(3) and 45; Bombay Municipal Corporation Act, 1888 - Sections 217, 406 and 406(2); Calcutta Municipal Act, 1951 - Sections 182, 183 and 183(3A); Delhi Municipal Corporation Act, 1957 - Sections 124, 126, 169 and 170; Bihar Finance Act - Sections 45 and 45(3); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 17 and 17(2); Tamil Nadu General Sales Tax Act, 1959 - Sections 12, 31, 31(1), 31A, 31A(1), 31A(3), 32, 32(1) and 36; Land Acquisition Act, 1896 - Sections 23A; Tamil Nadu Land Acquisition (Amendment) Act, 1996; Tamil Nadu Acquisition of Land for Harijan Welfare Schemes Act, 1978

Reported in : (2008)11VST782(Mad)

The Patna High Court had an occasion to consider a pari materia provision, Section 45(3) of the Bihar Finance Act, which provides for deposit of 20% of the assessed tax before admission of appeal in the case of … of the tax as ordered by the Appellate Assistant Commissioner' in Section 4 of the TNGST (4th Amendment) Act, 1999 Act 14 of 1999 to be violative of the fundamental right to carry on business and trade, right … the case may be, within thirty days of the date on which an amendment is finally made under Section 126, and, in the case of any other tax, within thirty days next after the date of the receipt

Iae International Aero Engines Ag Vs. United Breweries(holdings) Limit ...

Court : Karnataka

Subject : Land Acquisition

International Aero Engines AG and others Vs.United Breweries (Holdings) Limited Company Petition No.122/2012 4/244 Between: Rolls-Royce & Partners Finance Limited Having its registered office at 65 Buckingham Gate, London SWIE6T England Represented herein by its Authorised Signatory … with the intent of the parties.” 118. It is submitted that Section 13 of the Foreign Exchange Management Act, 1999 expressly stipulates penalties for contravention of provisions of the Act, any rule, regulation, notification, direction or order issued … matters IAE International Aero Engines AG and others Vs.United Breweries (Holdings) Limited 126/244 139. Thus, the claim is in the nature of damages, which will

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the fact, that broadcasting was subjected to tax liability as a 'service' for the first time under the Finance Act, 2001. Chapter V. of the Finance Act, 2001 bears the heading 'Service Tax'. Section 65(13) of the Finance … the said Report, Section 11(3)(d) was added as part of the substitution of Section 11 in the year 1999. Sub-section (d) provides that "the investment which the applicant proposes to make in the mines and in the … High Court in Escotel Mobile Communications Limited v. Union of India (2002) 126 STC 475, the High Court took the view that activation charges of

Hercules Hoists Limited Acit Vs. Mumbai

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

stood clearly defined by way of an Explanation to section 80-IA as it stood prior to substitution by Finance Act, 1999 w.e.f. 01.04.2000 and, further, could have been easily defined, either per section 80-IA(5) itself or by way of … said section. To the same effect and purport are the 'Notes on clauses' (reported at 123 ITR (Statutes) 126) and the 'Memorandum explaining the provisions of the Bill, vide clause 30 thereof qua section 80-I (appearing at

Acit Vs. Goldmine Shares and Finance Pvt.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)113ITD209(Ahd.)

the determination is to be made.21. The provisions of Section 80IA were then divided in two parts by Finance Act, 1999 w.e.f. 1-4-2000- one, by the replaced 80IA and other, by the newly inserted Section 80IB. For material purposes … to be made.16. Notes on Clause explaining the scope of Sub-section (6), as appears in ITR 123 ITR 126 (Statute) reads as under: Sub-section (6) provides that for the purpose of computing the deduction at the specified

State Bank of Travancore Vs. District Collector and ors.

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 23, 23(1) and 26B; Kerala Co-operative Societies Act - Sections 69; Revenue Recovery Act; Finance Act, 1999 - Sections 26B; Transfer of Property Act - Sections 58 and 100; Income Tax Act; Rajasthan Sales Tax Act, 1954 - Sections 11AAAA; Karnataka Sales Tax Act, 1957 - Sections 13 13(1), 13(3) and 15; Karnataka Land Revenue Act, 1964 - Sections 158, 158(1) and 190; Madhya Pradesh General Sales Tax Act, 1958 - Sections 33C; Constitution of India - Article 372(1)

Reported in : [2005]142STC266(Ker)

that the amendment of the Kerala General Sales Tax Act by which Section 26B is incorporated by the Finance Act, 1999 with effect from April 1, 1999 has no retrospective operation. Senior Counsel also pointed out that Section 26B … by the decisions of the Supreme Court in State of Madhya Pradesh v. State Bank of Indore [2002] 126 STC 1 ; (2002) 10 KTR 366 , State Bank of Bikaner and Jaipur v. National Iron and

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

36 to 38: "Moreover, it is clear from Aprile [2001] 1 WLR 126, para 28 and Dilexport [1999] ECR I-579paras 41 and 42 that national … such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … of the ICTA have since been amended, ACT was abolished for distributions made on or after 5 April 1999 and the DV provisions were repealed for dividend income received on or after 1 April 2009. But the

Central Organisation for Railway Electrification versus M/S Eci Spic S ...

Court : Supreme Court of India

Subject : Arbitration

Reported in : [2024]11S.C.R.2173; (2025) 4 SCC 641

v. Municipal Board [1965] 1 SCR 970 : 1964 SCC OnLine SC 119; Datar Switchgears Ltd. v. Tata Finance Ltd. (2000) 8 SCC 151; Indian Oil Corporation Ltd. v. Raja Transport (P) Ltd. [2009] 13 SCR 510 … and Goldman on International Commercial Arbitration (Emmanuel Gaillard and John Savage, eds. 1999); Koulis v. Cyprus, Application No. 48781/12; Shahla Ali and Odysseas G Repousis, … [2016] 1 SCR 364 : (2016) 4 SCC 126; Centrotrade Minerals & Metals Inc v. Hindustan Copper … the arbitrators of the arbitral tribunal is violative of Article 14 of the Constitution. Headnotes† Arbitration and Conciliation Act, 1996 - Unilateral appointment clauses in a public-private contract: Held: [Per Dhananjaya Y Chandrachud, CJI for himself and … [Per Pamidighantam Sri Narasimha, J. (concurring)] The text and the context of Section 18 as is evident from the scheme of the Act eschews application

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Subject : Sales Tax

Acts : Constitution of India - Article 301; Maharashtra Tax on Luxuries Act, 1987 - Sections 2(2), 3A, 3B and 3B(2); Maharashtra Tax Laws (Lavy and amendment) Act 2001; Central Sales Tax Act, 1956;

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

taken or done or omitted to be done as if the amendment made by Section 125 of the Finance Act, 2001 has been in force at all material times and, accordingly, notwithstanding anything contained in any judgment, decree … No. 16/98 CE (NT) dated 2nd June, 1998 as amended by Notification No. 28/99 CE dated 8th June, 1999 reads as under : Tariff value Tariff values for pan masala in retail packages : In exercise of … goodsRateof Sp. Excise duty21.062106.00Panmasala23 per cent In the notes on clause, Clauses 126 and 127 are set out as under : Clause 126 : Any

Binani Industries Limited Vs. Assistant Commissioner of Commercial Tax ...

Court : Karnataka

Subject : Sales Tax

Acts : Constitution of India - Articles 142 and 304; Karnataka Sales Tax Act, 1957 - Sections 3, 3(1), 3(2) 3A, 5(1), 5(3), 5(5), 5(6), 5C, 6, 6(2), 12A, 21 and 22A; Karnataka Sales Tax (Amendment) Act, 1985 - Sections 5C; Karnataka Sales Tax (Amendment) Act, 1992 - Sections 5C ;Karnataka Taxation Laws (Amendment) Act, 1996 - Sections 6(2); Karnataka Sales Tax Rules - Rule 6(4); Income Tax Act, 1961 - Sections 52(2) and 119; ;Customs Act, 1962; Central Excise Act, 1944 - Sections 37B; ;Finance Act, 1964; Karnataka Taxation Laws (Second Amendment) Act - Sections 6(2); Customs Act, 1985 - Sections 151A

Reported in : [2006]145STC24(Kar)

:The understanding of the law at the earliest point of time of its enactment cannot be ignored. The Finance Act, 1964, amended Section 52(2) of the Income-tax Act, 1961 : this was understood in a particular manner by … of Commercial Taxes No. 5 of 1996-1997 dated April 12, 1996 and the subsequent circular No. 31 of 1999-2000, dated October 23, 1999, clarifying the effect of Section 5-C of the Act and the consequential orders of … the Constitution Bench, since the earlier judgment in Dhiren Chemical's case [2002] 126 STC 122 was rendered by the Constitution Bench. In the said decision,