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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 … Section 9 of the Central Sales Tax Act, 1956 (hereinafter referred to as 'the Central Act') read with Section 29 of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as 'the State Act') was made on March

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 … Likewise, the rent was subsequently further revised from Rs. 35000/- to Rs. 60000/- per month w.e.f. 8.1.1991 to 29.2.96, and then to Rs. 1,60,000/- per month for the subsequent period. Different orders were passed on different dates,

indo-nippon Chemicals Co. Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court : Gujarat

Subject : Excise

Acts : Central Excise and Salt Act, 1944 - Sections 11B, 11B(1) and 11B(2); Central Excise Rules, 1944 - Rule 57F; Limitation Act, 1963 - Sections 4 to 24 and 29(2)

Reported in : 2002(82)ECC657; 2005(185)ELT19(Guj); (2002)3GLR8

out that it is only after insertion of Section 2A to the Act by Section 91 of the Finance Act, 2000 with effect from 12-5-2000 that reference to the expressions 'duty of excise' or 'duty' will prospectively be construed … circumstances, provisions of Section 17 can be pressed into service in favour of the petitioner. Sub-section (2) of Section 29 of the Limitation Act provides that provisions of Sections 4 to 24 (which includes Section 17) shall apply

Colgate Palmolive (India) Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : MRTP

Reported in : (2003)LC56Tri(Kol.)kata

hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 37/96-Customs, dated the 23rd July, 1996, namely :- In the said notification for the … the case of Central Machine Tool Institute v. C.C., Bangalore reported in 2000 (124) E.L.T. 231 (T). In the said decision, the amending Notification No. … figures 'from the whole of duty of Customs leviable thereon under the First Schedule to the Customs Tariff Act, 1985' the words, figure and letter 'from the whole of the duty of Customs leviable thereon under the … to the said Customs Tariff Act, and Special Additional Duty leviable under Section 3A of the said Customs Tariff Act' shall be substituted." 3. The … from Nepal during the period from 13-3-2000 to 29-9-2000. The Special Additional Duty was paid by the

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

in Part III of First Schedule of the Finance Act, 1999, have also been correspondingly introduced in the Finance Act, 2000, in Part I of the First Schedule, so as to make it applicable to assessment year 2000-2001 which … the previous law retrospective operation is generally intended.In Keshavlal Jethalal Shah v. Mohanlal Bhagwandas this Court while interpreting Section 29(2) of the amending Act, held thus: AIR p. 1339, para 8 An explanatory Act is generally passed to

Cce Vs. Jaiswal Equipment and Holdings

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR665

Hon'ble Supreme Court as ultra vires the Act in Laghu Udyog Bharati v. Union of India (supra), by Finance Act, 2000, which came into force from 12.05.2000, validating provisions were made and the action taken under Rule 2(1)(d)(xvii) was … had escaped assessment and the Service Tax calculated thereon was Rs. 9,981/-. As no return was filed under Section 70 of the Finance Act, 1994 and material facts were not disclosed, show cause notice was issued to … in abeyance, is wholly misconceived and ignores the respondent's own communication dated 29.09.2004, in paragraph 3 of which, it was specifically stated as under: 3.

Madras Hire Purchase Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance (Amendment) Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution (Eighty-eighth Amendment) Act, 2003; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Sale of Goods Act, 1930; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : [2009]21STT355

between the tax and the person on whom it is imposed. By Sections 116 and 117 of the Finance Act, 2000, the tax is sought to be levied on the recipients of the services. They cannot claim that they … (pp. 177-182)(ii) Gujarat Ambuja Cements Ltd.'s case (supra) wherein in para Nos. 29, 30 and 31, it was held thus:29. Since service tax is not … then there is no service. With this in mind, it would be instructive to analyse the provisions of Section 65(105)(zzzz). It has reference to a service provided or to be provided to any person, by any other

Maharashtra State Financial Corporation and Etc. Vs. Devidas K. Virkar ...

Court : Mumbai

Subject : Banking

Acts : State Financial Corporation Act, 1951 - Sections 31; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 34

Reported in : AIR2004Bom323; I(2006)BC367; [2005]123CompCas423(Bom)

Matched in: Advocate Kevin Setalwad, ;M.P. Rege, Advs., i/b., M.P. Rege and Co. in M.P. No. 13/2000 and ;V.R. Dhond, Adv., i/b., A. Mehta Laljee and Co. in M.P. No. 62/2001 Manish A. Mestry, Adv., i/b., M.P. Vashi and Co. in M.P. No. 13/2000, ;R.D. Mehta and ;Vaibhav Mehta, Advs., i/b., D. Mehta in M.P. No. 62/2001

Commissioner Income Tax-i Vs. Chd Developers Ltd.

Court : Delhi

Subject : Land Acquisition

2004 (23 of 2004), sec. 18(d), for sub-section (10) w.e.f. 1-4-2005). Earlier subsection (10) was amended by the Finance Act, 2000 (10 of 2001), sec. 39(e)(i) and (ii) (w.e.f. 1.4.2001), by Finance Act, 2003 (32 of 2003), Sec (c)(i) … that requirement of completion certificate was merely directory and not mandatory. Reliance was placed upon the decision dated 29-2-2012 of Hon‟ble Karnataka High Court (ITA no.138 of 2010) to the effect that it is prospective in nature.

Standard Fireworks Industries Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Service Tax

Reported in : (2008)13STJ333CESTAT(Chennai)

of GTO service liable to pay Service tax for that period, Parliament amended the relevant Rule under the Finance Act, 2000, which came into force on 12-5-2000. Later on, under the Finance Act, 2003, Section 71A was inserted in … by the Commissioner under Section 84 of the Finance Act, 1994 and the demand of tax of Rs. 29,07,276/- was also confirmed against the assessee for the period 16-11-97 to 2-6-98 under Section 73(1)(b) of the above