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Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

to costs. Constitution - constitutional validity - Article 14 of Constitution of India, Sections 116 and 117 of Finance Act, 2000, Section 158 of Finance Act, 2003, Rule 2 (1) of Service Rules, 1994 - petitioner challenging constitutional validity of … stated that the imposition of the impugned levy encroaches upon the State Government's power as defined in Entry 56 of List II of the Seventh Schedule to the Constitution which pertains to Taxes on goods and passengers

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), … provisions levying cases/taxes on minerals. They thought that they were entitled to do so by virtue of Entry 50 of List II of the Seventh Schedule and that the enactment of the M.M.R.D. Act by the Parliament

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

Supreme Court on the question of challenge against the validating provisions of Sections 116 and 117 of the Finance Act, 2000, Section 158 of the Finance Act, 2003 and Section 71A of the Act, no amount was recoverable from them. … The appellants deposited a part of the amount in these two cases, of Rs. 15 lacs and Rs. 5 lacs, respectively on 13.2.2004. They contended before the Revenue that, they had challenged the constitutional validity of Sections

S.i.J. Chains (P.) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2006)100ITD379(Asr.)

in this appeal is 2001-02. The provisions of Section 115JB of the Income-tax Act were inserted by the Finance Act, 2000 with effect from 1-4-2001, which provides special provision for payment of tax by certain companies. The Explanation (iii) … require adoption of nil in Section 115JA or 115JB as there is no similar language as in Section 55(2)(a). It was, therefore, prayed that Section 115JB is not applicable since it becomes case of loss. It was

Salem Textiles Limited 'B' unit rep. by Its General Manager (Tech), Mr ...

Court : Chennai

Subject : Other Taxes

Acts : Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 - Sections 2(7); Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 - Sections 2(2A), 2(7), 2(8), 3, 3(1), 6, 20 and 20(1); Finance Act, 2003 - Sections 158; Finance Act, 1994 - Sections 65(5), 66(3) and 68; Finance Act, 2000 - Sections 116 and 117; Service Tax Rules, 1994 - Rule 2(1)

Reported in : (2008)1MLJ844

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 Rules 2(1)(d)(xii) … tax, the same is not taken away by the advent of new law, with reference to Entry No. 53 of List II of the Constitution of India.5. While admitting that a new Act has been enacted in

Tcp Ltd. Vs. Commissioner of Central Excise

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

Subject : Service Tax

Reported in : (2006)STR134

Ltd. v. Union of India in support of his contention that, by virtue of Section 117 of the Finance Act, 2000, recipients of services of consignment agents for the period covered by the said Section should have paid up … the demand of tax raised on them is hit by the Apex Court's ruling in Laghu Udyog Bharati v. Union of India . Reliance is also placed on the decision of this Bench in Commissioner of Central

Jindal thermal Power Company Limited (Formerly Jindal Tracteble Power ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 10, 10A, 10B, 11, 12, 80HHC, 80HHC(3), 80HHF(3), 112, 113, 115A, 115AA, 115AB, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 119(2), 140A, 154, 161(1A), 164, 164A, 167B, 172(4), 174(2), 175, 176(2), 192, 207, 208 to 219, 234A, 234B and 234C; Finance Act, 2002 - Sections 115J, 115J(1), 115JA, 115JB(1) and 115JB; Finance Act, 1987; Finance (No. 2) Act, 1996; Finance Act, 2000 - Sections115B and 115JB; Finance (Amendment) Act, 2000; Finance (Amendment) Act, 2002; Companies Act, 1956 - Sections 210; Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3, 17(1), 32(2), 32A(3), 72(1), 73, 74, 74A(3), 139(1), 142(1) and 288(2); Finance Act, 2001 - Sections 2(8); Constitution of India - Articles 265 and 300A

Reported in : (2006)203CTR(Kar)381; [2006]286ITR182(KAR); [2006]286ITR182(Karn)

Matched in: Parties Jindal thermal Power Company Limited (Formerly Jindal Tracteble Power Co. Ltd.) Vs. the Deputy Commissioner of Income Tax and Union of India (Uoi) R/by Its Secretary, Ministry of Finance, Department of Revenue

Jackson and others (Appellants) Vs. Her Majesty's Attorney General (Re ...

Court : House of Lords

Subject : MRTP

or wrecked (Searle, op cit, p 409). Among these was the 1909 Finance Bill, introduced by Mr Lloyd George, which was passed by the Commons … no constitutional import (the War Crimes Act 1991, the European Parliamentary Elections Act 1999, the Sexual Offences (Amendment) Act 2000 and now the 2004 Act). There are issues here which merit serious and objective thought and study. But … bills for confirming a provisional order, which do not fall within the expression "public bill" by virtue of section 5. Subject to these exceptions, section 2(1) applies to "any" public bill. I cannot think of any broader expression

B.M. Gupta and Sons (Huf) Vs. Acit

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Sections 5(1), 25(B) and 260A; Finance Act, 2000; Code of Civil Procedure (CPC) - Order 23, Rule 1

Reported in : [2008]299ITR410(Delhi)

of Section 5(1)(a) of the Income Tax Act 1961. The insertion of Section 25(B) of the Act by Finance Act, 2000 is more clarificatory in nature. It only clarifies the position that if any arrears of rent are received

Malayala Manorama Co. Ltd. Vs. Asst. Commissioner

Court : Kerala

Subject : Sales Tax

Acts : Companies Act; Kerala General Sales Tax Act, 1963 - Sections 2, 5(3) and 45A; Central Sales Tax Act; Finance Act, 2000; Constitution of India - Articles 14, 32, 136 and 226

Reported in : 2006(3)KLT581; (2007)8VST587(Ker)

penalty on it. It was pointed out that Section 5(3) of the K.G.S.T. Act has been amended by Finance Act 2000, with effect from 01.04.2000, deleting the first proviso, which provided that the concessional rate of tax will be