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Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

to them.3. In the year 1994, the Central Government imposed levy of service tax on various services by Finance Act of 1994. Provisions were made for levy, collection and other related matters of service tax. It is put … under this chapter, the Central Excise Officer may serve on any person, who has furnished a return under Section 70 or upon whom a notice has been served under Sub-section (2) of Section 70 (whether a return has … in the case of Laghu Udyog Bharati v. Union of India : 1999ECR53(SC) , held that the provisions of Rule 2(d)(xii) and (xvii) of the

Coromandel Fertilisers Limited Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2004)90ITD344(Hyd.)

has brought in the necessary amendment under Section 43(6) (c) (i) (C) with effect from 1.4.2000 by the Finance Act, 1999. Section 43(6) (c) (i) (C) provides for the decrease, in a slump sale, of the w.d.v. of the assets … get depreciation on such ceased blocks of assets. We have also invited his attention to the provisions of Section 70 of the Income-tax Act, which read as under- "Section 70. Save as otherwise provided in this Act, where

Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2002)LC634Tri(Mum.)bai

the Central Excise authorities nor paid the service tax, hence contravening the Sections 68 and 70 of the Finance Act, 1994, directing them to furnish quarterly return in Form ST-3 and proposing recovery of interest for delayed payment … in the case of Laghu Udyog Bharti v. Union of India - 1999 (112) E.L.T.365 (S.C.) that the Rule was ultra vires of the Act … contain similar provision, is not acceptable.9. The contention of the appellants that Section 69 relating to registration and Section 70 relating to filing of returns were to be complied with during the period in question, only by the

The Commissioner of Central Excise Vs. Maha Laxmi Sugar Mills Company ...

Court : Uttaranchal

Subject : Excise

Reported in : (2008)219CTR(Uttranchal)393

Section 69 of the Finance Act, 1994. Allegation against the assessee is that it violated the provisions of Section 70 of the Finance Act, 1994, as it failed to furnish half yearly returns in the prescribed form ST-3 … of law has been raised by the Revenue in this appeal:Whether, the penalty under Section 77 of the Finance Act, 1994 in respect of default in submitting ST-3 return for period prior to 31.03.2000, even though the same … said matter which was subjudice before the Apex court was decided in 1999, in the case of Laghu Udyog Bharati and Anr. v. Union of

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Sales Tax

Acts : Finance Act, 2000 - Sections 119 and 120; Central Sales Tax Act, 1956 - Sections 9, 9(2), 9(2A) and 9(2B); Rajasthan Sales Tax Act, 1994 - Sections 29, 37, 53, 58, 70 and 70(2); Rajasthan Sales Tax Act, 1954 - Sections 12; Kerala General Sales Tax Act, 1963 - Sections 23(3); Constitution of India - Articles 14, 19 and 19(1)

Reported in : [2006]146STC310(Raj)

numbering 29, the petitioners have challenged the provisions of Sub-clause (2)(d) of the validation Clause 120 of the Finance Act, 2000 (Act No. 10 of 2000) be declared to be violative of Articles 14 and 19(l)(g) of the … (hereinafter referred to as 'the State Act') was made on March 22, 1999 and by passing the assessment order, additional demand was created and it … could not override the limitation to levy interest as set out in Clause (b) of Sub-section (2) of Section 70 of the Rajasthan Sales Tax Act. The submission has been made that demand amount of CST was paid

R (on the application of Davies and another) (Appellants) Vs. the Comm ...

Court : UK Supreme Court

Subject : Land Acquisition

made a distinct break in the pattern of his life in the UK. By section 11 of the Finance Act 1956 the position of the full-time employee or other worker abroad was strengthened by a provision (now in … LORD WILSON A. Introduction In 1999 the Inland Revenue, as it was then known and to which I will refer as the "Revenue", published … honour the terms of IR20. This, as I have explained in para 70, follows from the HMRC's assurance, that if satisfied that the facts and

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 … determined, as aforesaid, by allowing, all deduction including under Section 32 and set off under the provisions of Section 70, 71 and 72. it is on the balance the deduction is allowed 'under Chapter VIA. By this overriding

Patchala Seethramaiah Vs. Commissioner of Income Tax, Vijayawada and A ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Voluntary Disclosure of Income Scheme, 1997 - Sections 65, 66, 67 and 70; Finance Act, 1997; Income Tax Act, 1961 - Sections 139(1); Constitution o India - Article 265

Reported in : 2000(1)ALD354; 1999(6)ALT767; [2000]241ITR287(AP)

Matched in: Citation 2000(1)ALD354; 1999(6)ALT767; [2000]241ITR287(AP)

Vivek Automobiles Ltd. Vs. Lord Krishna Bank Ltd. and anr.

Court : Delhi

Subject : Banking

Acts : Contract Act, 1872 - Sections 70 and 72

Reported in : III(2007)BC481

this. Thus, this money belonged to the Bank. In such a situation, Sections 70 and 72 of the Indian Contract Act, 1872 would be more … This pay order accompanied letter dated 15.5.2002 addressed to the appellant informing that the respondent No. 2 was financed by the Bank and accordingly request was made to the appellant to endorse the lien/hypothecation of the Bank … of the appellant, i.e. invoice, registration certificate, etc. Form-34 for recording the lien/hypothecation of the Bank for necessary action and compliance was also enclosed. The appellant vide its letter dated 15.5.2002 acknowledged the receipt of the pay

M/S South Eastern Coalfields Ltd Vs. Cce, Raipur

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

2. Subsequently a corrigendum to the notice was issued on 02-11-2004 pointing out the retrospective amendment made in Finance Act, 1994 by Finance Act 2003 and the prospective amendment in section 73 of Finance Act 1994 made by … ultra virus was in the case of Laghu Udyog Bharati reported at 1999 (112) ELT 365 SC. During the said period there were some service … raised was that during the relevant period, such service receivers were not required to file any return under Section 70 and they were not required to disclose any information because they were not liable to the assesse under