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Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

that a notification issued by the State Government in exercise of powers under Section 7 of the Bihar Finance Act to the extent it is repugnant to the Industrial Policy Resolution of the Government of Bihar is bad. … individual cases as stated in the writ petitions:2. O.J.C. No. 9967 of 1999 (Petitioner--Shree Jagannath Packers) :By IPR, 1989 the Government of Orissa declared, inter … rescind such notification of exemption of tax and/or deferment of payment of tax. They also pointed out that Section 25 of the Customs Act provides for the powers of the Central Government to grant exemption from duty but

Food Corporation of India Vs. State of Punjab and anr.

Court : Punjab and Haryana

Subject : Sales Tax/Vat

Reported in : (2010)157PLR1

cess/fee, and (v) the clarificatory notification No. 7/8/98-5FBI/-4865 dated 8.4.1999 issued by the Government of Punjab (Department of Finance). Broadly, the common grounds of challenge are:(i) that the levy of cess under The Punjab Infrastructure Development Ordinance/The … imposts in question are a tax or cess/fee;(v) that the charging Section 4 of the 1998 Act and Section 25 of the 2002 Act are violative of Sections 14 and 15 of the Central Sales Tax Act in

Vinod Khatri Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)82TTJ(Delhi)911

to be taken out separately and independently for the assessment order.29. It may be pointed out that by Finance Act, 1999 Section 253(6) was amended by adding Clause (d). The Board vide Circular No. 779 dt. 14th Sept., 1999 reported … an appeal against the order of penalty levied under Section 271(1)(c) is governed by Clause (d) of Section 253(vi) or Clauses (a) to (c) of Section 253(vi) of the IT Act whereas the penalty under Section 271(1)(c)

T.C.i. Finance Ltd. Vs. Asstt. Cit, Range 3

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)91ITD573(Hyd.)

which involve the following issues:- Inclusion in the total income of the sum of Rs. 1,23,59,180 being unrealized finance charges on hire purchase agreements (Rs. 24,00,077), unrealized lease rentals (Rs. 97,50,771) and unrealized interest (Rs. 2,08,332) on … on non-receipt of any income, the assessee was competent to write off under' Section 36 of the Income-tax Act, 1961, as bad debts after actually writing off from the books of account; and the Prudential Norms issued … the CIT (Appeals) IV, Hyderabad, dated 12-12-2002, in respect of asst. year 1999-2000.2. The assessee has raised nine grounds in this appeal which involve the … override the provisions of the Income-tax Act. He referred to Notification dated 25-1-1996 issued by the Central Government notifying the Accounting Standard [218 ITR (St.)

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

tax along with the return. It is submitted that this lacuna was noticed by Parliament and by the Finance Act, 1999, the words “Section 158BC” have been inserted in Section 140A w.e.f. 01.06.1999. It is submitted that for the … the block period of 10 years or 6 years as the case may be. In paragraphs 22 to 25, it is observed and held as under: “Scheme of Chapter XIV­B22 Before we proceed to answer the question,

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

clear, and they mandated the levy of surcharge. In this context, he referred to the provisions of annual Finance Act, 1999, Schedule-I, which clearly mandated that the income-tax levied in terms of Section 113 shall be increased by a … Conference of Chief Commissioners, which may be seen at pages 49-50 of the Journal Section of ITR Vol. 252. The discussion relating to levy of surcharge in a block assessment is at pages 49 and 50. The

Haryana Power Purchase Centre Vs. Sasan Power Ltd

Court : Supreme Court of India

Subject : Land Acquisition

S (3) It was decided to set up an Ultra Mega Power Project. Towards this end, the Power Finance Corporation Limited of India was to be the nodal agency. It incorporated a Special Purpose Vehicle, which is … and 113 of the Central Electricity Regulatory Commission (Conduct of Business) Regulations, 1999. (d) Article 13 of the PPA read with Article 17 and Paragraph … Notification No.49/2006 provides as under: Notification No.49/2006-Customs In exercise of the powers conferred by sub- section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary

Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

Subject : Education

negative list of ineligible industries in furtherance of such objective. It also referred to Section 154 of the Finance Act,2003 read with Schedule IX thereto vis-a-vis the products enumerated therein to and also sought to reinforce its stand … The applicant had approached this Court with a challenge to the notifications No.11/2007-CE dated 01.03.2007 and No.21/2007-CE dated 25.04.2007. Whereas, by the former the applicant was aggrieved by the withdrawal of the benefit of excise duty exemption

Mahyco Monsanto Biotech (India) Pvt. Ltd. and Others Vs. THE UNION OF ...

Court : Mumbai

Subject : Service Tax

impregnated seed is a service, and this is liable to be taxed under the relevant provisions of the Finance Act as amended, read with the Rules that pertain to service tax. This is a central levy. The transaction … Schedule C to the Maharashtra Value Added Tax Act, 2002 ( the MVAT Act ); the definitions under Sections 65(105)(zzr), 65(55a) and 65(55b) of the Finance Act, 1994; and sub-clause (c) of Section 66E of the Finance … intent of passing the right which he had it to the later. 25. In Rashtriya Ispat Nigam Limited v Commercial Tax Officer, (1990) 77 STC

M/s. Arun Smelters Ltd. Vs. The Customs Excise and Service Tax Appella ...

Court : Chennai

Subject : Service Tax

duty is payable at the time of removal. 9. Learned counsel for the appellant further submitted that the Finance Act, 1997, brought about certain changes in the schedule of levying excise duty, in steel industry. A new provision, … of September, 1998 and the other, for recovery of duty for the period, from October, 1998 to February, 1999, both in terms of annual capacity of production and the consequential monthly duty liability fixed by the jurisdictional … of the Schedule to the Central Excise Tariff Act, 1985, covered under Section 3A of the Central Excise Act, 1944, during compounding levy scheme. Two … Furnace Annual Capacity Determination Rules, 1997, were framed by Notification No.24/97-CE(NT), on 25.07.1997. He also submitted that Rule 96ZO had been incorporated in the Central