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O.K. Play (India) Ltd. Vs. Commissioner of Central Excise-ii, New Delh ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11A, 11A(1), 11A(2), 11A(3) and 35L; Central Excise Rules, 1944 - Rules 9, 9(2) and 173G; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Finance Act, 2000 - Sections 97, 97B and 110

Reported in : AIR2005SC1031; 2005(98)ECC633; 2005(180)ELT291(SC); JT2005(2)SC208; (2005)2SCC555

not levied or not paid or short levied or short paid or erroneously refunded - Retrospective validation by Finance Act, 2000 of action taken under Section 11A of Central Excise Act, 1944.---------------------------------------------------Subject: Retrospective validation of action takenunder Section 11A … S.H. Kapadia, J.1. The short question which arises for determination in these civil appeals filed under Section 35L(b) of the Central Excise Act, 1944 is - whether powdering of Low Density Polyethylene (LDPE) and High Density

The Commissioner of Income Tax-9 Vs. Ajanta Pharma Ltd.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10A, 10B, 15JB, 80HHC, 80 HHC(1), 80 HHC(1A), 80 HHC(1B), 80HHC(3), 80HHC(3A), 80HHC(4), 80HHC(4A), 80HHC(10), 80HHD, 80HHD(3), 80HHG, 80HHE, 80HHF, 115(JB), 115J, 115J(2), 115JA, 115JA(1), 115JA(2), 115JB, 115JB(2), 115JD and 2888(2); Finance Act, 1996; Finance Act, 1997; Finance Act, 2000; Finance Act, 1987; Direct Tax Laws Amendment Act, 1989; Companies Act, 1956

Reported in : 2009(111)BomLR1905; (2009)223CTR(Bom)441; [2009]318ITR252(Bom); [2009]180TAXMAN494(Bom)

as to phase out the deduction completely by assessment year 2005- 06. Section 115 JB was introduced by Finance Act, 2000 with effect from 1.4.2001 i.e. with effect from the assessment year 2001-02 replacing the erstwhile Section 115JA. As … of Sub-section 1B of Section 80 HHC of the Act or the export profits calculated as per Sub-section 3 and 3A of Section 80 HHC before applying the restriction contained in Sub-section 1B of Section 80 HHC?2.

The Associated Cement Companies Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3) and 26(2); Bihar Re-organisation Act, 2000 - Sections 84

exempted by exemption certificate dated 20-12-1995 granted in favour of it under Section 7 (3)(b) of the Bihar Finance Act in terms of the Industrial Policy of the State for a period from 1-4-1998 to 31 -3-2007 and … the area which has now fallen into the State of Jharkhand under Section 84 of the Bihar Re-organisation Act, 2000 (hereinafter referred to as the Act) and the authorities have wrongly held that after the unit has fallen

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Subject : Service Tax

Acts : Finance Act, 2000 - Sections 65(7), 65(18A), 65(18B), 65(48), 116 and 117; Finance Act, 1997; Finance Act, 1994 - Sections 65, 66 68, 70, 71A and 94; Finance Act, 2003 - Sections 68, 68(1), 69, 70, 71 and 71A; Assam Taxation (On Goods Carried by Road or on Inland Waterways) Act; Central Tea Act - Sections 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 43, 43(1), 43(1A) and 44; Rajasthan Passengers and Goods Taxation Act, 1959 - Sections 3 and 4; Karnataka Entertainments Tax Act, 1958 - Sections 2; Expenditure Tax Act, 1987; British North America Act, 1867 - Sections 91 and 92; Finance Act, 1998 - Sections 65, 65(16), 65(17), 65(41) and 66(3); Motor Vehicles Act, 1988 - Sections 2; Finance Act, 1997 - Sections 84; Service Tax Rules, 1994 - Rule 2 and 2(1); Service Tax (Amendm

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

of service tax by users of clearing and forwarding agents service and users of goods transport service. By Finance Act, 2000, the Parliament amended the provisions for the limited period of 16.7.1997 to 16.10.1998 to enable collection of tax … self assessment of the service tax and the provisions of Section 71 shall apply accordingly.In Finance Act of 2000, Section 117 lays down:117. Validation of certain action taken under Service Tax Rules. - Notwithstanding anything contained in any … The power to enact such law was claimed under Entry 56 of the State List in Schedule VII. Section 3 was the charging section in the Act. The main argument before the Supreme Court was that under the

The Commissioner of Commercial Tax, Ranchi and anr. Vs. Swarn Rekha Co ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3); Bihar Re-organization Act, 2000 - Sections 2, 3 to 8 84, 85 and 91; ;Bihar Sales Tax Rules, 1983; Bihar Advertisement Tax Act, 1981; Bihar Entertainment Tax Act, 1948; Bihar Entertainment Tax Rules, 1984; Bihar Electricity Duty Act, 1948; Bihar Electricity Duty Rules, 1949; Bihar's Hotel, Luxury Goods Taxation Act, 1988; Bihar's Hotel, Luxary Goods Taxation Rules, 1988; Bihar Taxation Act, 1943; Bihar Taxation Rules; Central Sales Tax (Bihar) Rules, 1957; Bihar Commerce Tax Tribunal Regulations, 1979; Central Sales Tax Act, 1956; Punjab Re-organization Act, 1966 - Sections 88; Constitution of India; Bihar Advertisement Tax Rules, 1984

Reported in : 2005(1)BLJR114; [2005(1)JCR166(SC)]; JT2004(Suppl1)SC608; 2004(5)SCALE596; (2004)6SCC689; [2004]136STC57(SC); AIR 2004 SC 3380

of Bihar crystallized in the Notification of the Government of Bihar issued under section 7(3)(b) of the Bihar Finance Act 1981 published in the Official Gazette on 22.12.1995, enures to the benefit of the beneficiaries under the Policy … which for their answer depend on the interpretation of sections 2(f), 84 and 85 of the Bihar Re-Organization Act 2000 (Act 30 of 2000) enacted by the Parliament (hereinafter referred to as the 'said Act') which on and

Bakelite Hylam Ltd. Rep. by Manager-taxation Vs. the Customs, Excise a ...

Court : Chennai

Subject : Excise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 3, 11, 11A, 11A(1), 11AC and 35B; Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2), 173Q and 226; Finance Act, 2000 ;Constitution of India - Articles 14, 19, 226 and 226(2)

Reported in : 2008(161)LC183(Madras)

proviso to Section 11A of the Central Excise and Salt Act, 1944. According to Clause 110 of the Finance Act, 2000, which came into effect on 12.3.2000, any notice issued or served on any person, under proviso to Section

R. Piyarelall Import and Export Ltd., a Company Incorporated Under the ...

Court : Mumbai

Subject : Constitution

Acts : Destructive Insects and Pests (Amendment and Validation) Act, 1992 - Sections 4 and 11; Companies Act, 1956; Destructive Insects and Pests Act, 1914 - Sections 3, 3(1) and 3(3); Inter-State Water Disputes Act; Karnataka State Civil Services (Regulation of Promotion, Pay and Pension) Act, 1973 - Sections 11(2); Cess and Other Taxes on Minerals (Validation) Act, 1992; M.M.R.D. Act - Sections 2 and 2(1); Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Finance Act, 1994 - Sections 65, 65(5), 66, 66(3), 68(1), 68(1A) and 71; Finance (Amendment) Act, 1997; Service Tax Rules, 1994 - Rule 2(1); Plants, Fruits and Seeds (Regulation of Import into India) Order, 1989; Karnataka Cauvery Basin Irrigation Protection Ordinance, 1991

Reported in : 2006(4)BomCR637; [2006(3)JCR181]; 2006(6)MhLj123

cannot be and is not disputed. The question is whether by enacting Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003, the bases on which this Court struck down Rule 2(1)(d), … was required to pay the inspection fee for obtaining the no objection certificate. Order, 1989 was issued under Section 3(1) of the Destructive Insects and Pests Act, 1914 (hereinafter to be referred to as 'the Act of 1914).4.

Commissioner of Central Excise, Indore Vs. Grasim Industries Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 3(1), 4, 4(1), 4(3) and 35L; Finance Act, 2000 - Sections 94; Central Excise Tariff Act, 1985

Reported in : 2009(168)LC177(SC); 2009(241)ELT321(SC); JT2009(13)SC186; 2009(11)SCALE401; 2009(8)LC3695(SC)

Section 4 of the Act was substituted by a new Section w.e.f. 01.07.2000 by Section 94 of the Finance Act, 2000. Prior to substitution, Section 4(1)(a) inter alia read as under:4. Valuation of excisable goods for purposes of charging … 4 of the Act as substituted for purposes of charging of duty of excise on the excisable goods.7. Section 3 of the Act inter alia provides that there shall be levied and collected in such manner as may

Tata Iron and Steel Co. Ltd. Vs. State of Jharkhand and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(3) and 46(4); Bihar Re-organisation Act, 2000; Bihar Central Sales Tax Rules, 1956; Central Sales Tax Act - Sections 14; Constitution of India - Articles 226 and 227

Reported in : 2004(3)BLJR1804; [2004(4)JCR189(SC)]; JT2004(7)SC138; 2004(7)SCALE146; (2004)7SCC242; [2004]137STC93(SC)

category 'B' districts. In pursuance of the said policy, necessary exemption notifications under section 7 of the Bihar Finance Act, were also issued.3. The appellant having noticed the incentives offered by the State Government, by letter dated 30.4.1997 … of the Department of Industries, Bihar and certified as such by them.8. On 15.11.2000 under the Bihar Re-organisation Act, 2000, a part of Bihar which included Jamshedpur, became a new State named as Jharkhand State. On 15.12.2000 by

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 … payment, i.e., August 21, 2000 in relating to the demand of Rs. 3,78,747 there is a delay of 465 days. The total demand against all