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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 Constitution … 2000) be declared to be violative of Articles 14 and 19(l)(g) of the Constitution of India and of Section 9(2B) of the Central Sales Tax Act, 1956. The challenge to the validity of the aforesaid provisions is … the context of interest that liability to pay such interest Under Section 23(3) of the Kerala General Sales Tax Act, 1963 arises only in case

English Indian Clays Ltd. Vs. Union of India (Uoi)

Court : Kerala

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 9, 9(1), 9(2), 9(2A) and 9(2B); Constitution of India - Articles 14, 19(1), 258(1), 258(2) and 265; Kerala General Sales Tax Act, 1963 - Sections 23(3); Finance Act, 2000 - Sections 2B

Reported in : 2004(3)KLT901

that Section 9(2), 9(2A) and 9(2B) of the CST Act and the Validation Clause enacted by the Union Finance Act, 2000 as unconstitutional and invalid. There is a further prayer for a declaration that the Validation Clause introduced by … Central Sales Tax Act. The question involved in this Writ Petition is as to whether penal interest Under Section 23(3) of the KGST Act can be imposed in respect of delayed payment of Central Sales Tax due under

U.K. Enterprises and anr. Vs. Commnr. of Customs and Central Excise an ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 23(2), 28(2), 28AB, 112, 114, 114A, 115, 115(2), 125 and 125(1); Finance Act, 2000

Reported in : 2007(123)ECC290; 2007(149)LC290(SC); 2007(218)ELT481(SC); JT2008(1)SC73; 2007(3)SCALE477; 2008AIRSCW712.

interest under Sub-section (2) of Section 28 relates to notices issued prior to the date on which the Finance Act, 2000 receives the assent of the President;(ii) any amount paid to the credit of the Central Government prior to … liable to pay the duty or interest, as the case may be, as determined under Sub-section (2) of Section 23 shall, also be liable to pay a penalty equal to the duty or interest so determined:Provided that where

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

this case, the writ petitions were filed challenging the constitutional validity of Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003 by which the decision of this Court in Laghu Udhyog … speaks of theatres and dramatic performances, while on the other hand, it deals with sports, entertainments[2025] 5 S.C.R. 2353 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Othersand amusements. Cinemas are also covered within

Virtual Soft Systems Ltd. Vs. Commissioner of Income Tax, Delhi-i

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28(1), 48, 143, 143(1), 143(1A), 260A, 271 and 271(1); Finance Act, 1975; Finance Act, 2002 - Sections 271; Taxation Laws (Amendment) Act, 1975; Finance Act, 1993; Finance Act, 1992; Finance Act, 1951; Income Tax Act, 1922 - Sections 23(5), 28 and 28(1); Constitution of India - Article 20(1)

Reported in : (2007)207CTR(SC)733; [2007]289ITR83(SC); JT2007(3)SC125; 2007(2)SCALE612; (2007)9SCC665

the Punjab and Haryana High Court pertaining to the assessment year 1970-71 was prior to the amendment of Finance Act, 1975 and therefore, was not applicable. For the same reason, the decision of this Court in affirming the … Court of Delhi against the order passed by the Income Tax Appellate Tribunal (for short 'the Tribunal') under Section 260A of the Income Tax Act. Assessee also filed ITA No. of 2004 being aggrieved against a part … said case, this Court proceeded specifically on the footing that under section 23(5) of the 1922 Act, a registered firm was liable to pay tax

Cit Vs. Dowager Maharani Residential Accommo and ors.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2008)217CTR(Raj)497

'Income from other sources'?, and third was, as to whether the provisions of Section 25B, introduced by the Finance Act, 2000, are clarificatory in nature, and therefore have retrospective effect? The material facts in that case were, that the … proceeded on the basis, that with revision of rent with retrospective effect, in view of the provisions of Section 23(1)(b), the rent did become receivable in the relevant financial year, with effect from the date from which it

English Indian Clays Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 23(3); Central Sales Tax Act, 1956 - Sections 9(1), 9(2), 9(2A) and 9(2B); Union Finance Act, 2000; Revenue Recovery Act - Sections 7 and 34; Haryana General Sales Tax Act, 1973 - Sections 48; Central Sales Tax (Amendment) Act - Sections 9 and 9(2); Constitution of India - Articles 14, 19(1), 20, 258(1), 258(2) and 265

Reported in : (2008)11VST709(Ker)

that Section 9(2), 9(2A) and 9(2B) of the CST Act and the validation clause enacted by the Union Finance Act, 2000 as unconstitutional and invalid. There is a further prayer for a declaration that the validation clause introduced by … Tax Act, 1956. The question involved in this writ petition is as to whether penal interest under Section 23(3) of the KGST Act can be imposed in respect of delayed payment of Central sales tax due under

P.G. and Sawoo P. Ltd. and anr. Vs. Assistant Commissioner of Income-t ...

Court : Kolkata

Subject : Direct Taxation

Acts : West Bengal Premises Tenancy Act; ;Income Tax Act - Sections 2, 2(45), 4, 5, 14, 22, 23, 23(1), 25B, 143(1), 147, 148, 148(2), 149(1), 234B and 234C; ;Finance Act, 2000 - Section 25B

Reported in : (2008)221CTR(Cal)36,[2008]307ITR243(Cal),[2009]176TAXMAN326(Cal)

Hope (India) Ltd.'s case : [1999]238ITR740(Cal) has been accepted by Parliament when Parliament introduced Section 25B by the Finance Act of 2000 with effect from April 1, 2001, relevant to the assessment year 2000-01. As a result of … landlord for enhancement of rent cannot, thus, be said to be an amount receivable within the meaning of Section 23(1) of the Act. A claim or a demand by itself does not come within the purview of the

Jindal Steel and Power Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2005)(186)ELT375TriDel

for refund.3. The learned Assistant Commissioner taking note of the statutory provisions contained in Section 117 of the Finance Act, 2000 by which the provisions that were struck down were deemed to be valid and to have always been … had failed to prove that the tax paid had not been passed on to other persons. In paragraph 23 of the judgment it was held that the law must be taken as having always been as is

Shree Shyam Kamal Industries (P) Vs. Ito, Coy. Ward 8(3)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)4SOT146(Delhi)

that to tackle the situation a new section 25B had been inserted by the Legislature by way of Finance Act, 2000 with effect from 1-4-2001 only. The new section introduced in the Act to overcome the legal lacuna was … to tax under the head "Income from other sources". The assessee further argued that under the provisions of section 23 it was not open to assess any amount exceeding the annual rent. Arrears of rent received by the