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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. … of by this common judgment.Facts of 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 alia, that exemption will be allowed … exemption from September 11, 1993 but on July 30, 1999 Notifications Nos. 622 of 1999, 623 of 1999, 624 of 1999 and 625 of 1999

Nabha Investments (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Direct Taxation

Reported in : (2000)162CTR(Del)420

reference to some of the provisions of the VDIS would be necessary.12. As noted above, VDIS, introduced vide Finance Act, 1997, is contained in sections 62 to 78, forming part of Chapter-IV. It was introduced to grant an … by the CIT Delhi IV, respondent No. 2 herein, in exercise of the powers conferred on him by section 263 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), to show-cause as to why

Nabha Investments Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 263

Reported in : 2000(55)DRJ256

question, reference to some of the provisions of the VDIS would be necessary.As noted above, VDIS, introduced vide Finance Act, 1997, is contained in Sections 62 to 78, forming part of Chapter-IV. It was introduced to grant an … the petitioner, a private limited investment company, impugnes the legality and validity of the notice dated 7th April, 1999 issued by the Commissioner of Income-tax, Delhi-IV, respondent No. 2 herein, in exercise of the powers conferred on … No. 2 herein, in exercise of the powers conferred on him by Section 263 of the Income-tax Act, 1961 (for short the Act) to show

Moolchand Kharaiti Ram Trust & Ors vs.rajani Kothari & Ors.

Court : Delhi

Subject : Land Acquisition

in a district.16. I have invited the attention of the counsels to Section 134 of the Trade Marks Act, 1999 and Section 62 of the Copyright Act, 1957 which provide for the suits thereunder to be instituted in … State Government”.15. I have invited attention of the counsels to my judgment in Rahisuddin Vs. Gambit Leasing & Finance Pvt. Ltd. 2011 (176) DLT696 though in the context of Section 2(1)(e) of the Arbitration & Conciliation Act,

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 … ad valorem basis ; sales tax at 22 per cent totalling to 62 per cent excise duty plus sales tax incidence, paid on tariff value

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 … that entertainment tax could be levied by the Uttarakhand Legislature under entry 62 of the State List, contained in the Seventh Schedule of the Constitution

Maruti Udyog Ltd. Vs. Dy. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : [2005]92ITD120(Delhi)

The legislature made retrospective amendment to section 28 of the Act by inserting clauses (iiia) to (iiic) by Finance Act, 1990 with effect from 1-4-1962. Thus, income by way of duty drawback became taxable income by virtue of

Salora International Ltd. Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

the gain, accruing or arising to an assessee, Section 50B of the Act has been introduced by the Finance Act, 1999 w.e.f. 1-4-2000 in respect of computation of capital gain in the case of slump sale. It is submitted

M/S.Malaysian Airlines. M/S.Saudi Arabian Airlines. and ors Vs. the Un ...

Court : Mumbai

Subject : Service Tax

Acts : Constitution Of India - Article 226

under Article 226 of the Constitution of India are challenging imposition of penalty under section 38(3) of the Finance Act, 1979 ("Finance Act" or "Act" for short) for delay in payment of Foreign Travel Tax ("FTT" for short) … defend their case for want of records and documents.7. The adjudicating authority, vide its order dated 31st August, 1999 confirmed the demand of FTT of Rs.87,700/ and further ordered the petitioner to pay interest @ 20% on … case of Combatta Aviation Ltd. v. Union of India, 2000 (115) ELT 622 (Del.).41. Learned counsel for the Revenue, lastly, submitted that this Court under

Court : Mumbai

Subject : Service Tax

referred to. This Appeal under Section 35G of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “CESTAT”) dated … dated 23.04.2014, (8) The All India Federation of Tax Practitioners v/s Union of India reported in 2007(7) STR 625 (SC), (9) The Commissioner of Inland Revenue v/s Databank Systems Limited in Privy Council Appeal No.39/1989 decided on