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Commissioner of Central Excise, Vadodara-i Vs. Gujarat Carbon and Indu ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 70, 71, 71A, 73, 76, 77, 81 and 84; Finance Act, 2000 - Sections 117; Service Tax Rules, 1994 - Rules 1(1) and 2(1); Service Tax (Amendment) Rules, 1998

Reported in : 2008AIRSCW6803; (2008)218CTR(SC)537; 2008(11)SCALE537; (2008)9SCC518; 2008[3]STR12; [2008]16STT108; (2008)17VST55(SC);

orders were reviewed under Section 84 of the said Act on the ground that Section 117 of the Finance Act, 2000 validates retrospectively the provisions of Sub-clause (xii) of Clause (d) of Sub-rule (1) of Rule 1 of Service … Chapter V of the Finance Act, 1994 for alleged contravention of the provisions of Sections 70, 76 and 81 of the said Chapter and as to why interest should not be recovered from them for delayed payment

indodan Industries Ltd. Vs. State of U.P. and ors.

Court : Supreme Court of India

Subject : Sales Tax/Vat

Acts : Central Sales Tax Act, 1956 - Sections 9, 9(1), 9(2) and 9(2B); Finance Act, 2000 - Sections 119, 120 and 120(2); General Sales Tax Law

Reported in : 2009(13)SCALE421; 2009(10)LC4845(SC)

on 12th May, 2000 by the Finance Act of 2000 is retrospective? and(2) Whether Section 120 of the Finance Act, 2000 which was a validating Act was invalid inasmuch as it purports to validate a provision which had never

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 … in Assam Co-operative Apex Marketing Society Ltd. v. CIT 201 ITR 338 rendered under the corresponding earlier proviso, Section 81, held that the phrase "produce of its members" must refer to agricultural produce actually "produced by its members."

Uniworth Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

114A, which was inserted along with the provisos in Section 114A, by virtue of Section 81 of the Finance Act, 2000, did not apply and, therefore, penalty could not have been imposed under Section 114A.3. The learned counsel for

All Kerala Chartered Accountants Association Vs. Union of India (Uoi)

Court : Kerala

Subject : Service TaxConstitution

Acts : Finance Act, 1994; Finance (Amendment) Act, 1998; Constitution of India - Articles 14, 19, 19(1), 246, 246(1) and 248

Reported in : (2002)176CTR(Ker)268; [2002]258ITR679(Ker)

under Article 226 of the Constitution of India impugns the constitutional validity of Service Tax levied under the Finance Act, 1998 (2 of 1998) on taxable service rendered by practising Chartered Accountants.2. The petitioner is an Association of … service tax to any new category ofservices. Even in the Union Budget 2000-01, the Finance Minister declared that no change would be required at present … 75 deals with interest for delayed payment; Sections 75A, 76, 77, 78, 79 and 80 provide for penalties; Section 81 fixes the liability for offences by companies; Section 82 deals with power to search premises. Section 83 is

The Commissioner of Income-tax Vs. A.K. Khosla

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 14, 15, 16, 17, 17(1), 17(2), 17(3), 143(1), 143(3), 147 and 148; ;Indian Income Tax Act, 1922 - Section 7(1); ;Income Tax Rules - Rule 3; ;Finance Act, 1999 - Section 17(2); ;Finance Act, 2001; ;Finance Act, 2002 - Section 271; ;Securities Contracts (Regulation) Act, 1956 - Section 2; ;Constitution of India - Article 20(1)

is answered accordingly.Further, this Court also considered the new provision of Section 17(3)(ii), which was inserted by the Finance Act, 2002 and held that the amendment is only prospective in nature and not retrospective and in paragraph 22, … noted that the assessee retired from service on attaining the age of superannuation with effect from September 30, 2000, there was thus severance of master-servant relationship and no material is brought on record by the Revenue to

Voltas Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxLimitation

Acts : Indian Companies Act, 1913; Bihar Finance Act, 1981 - Sections 12, 13, 17(5), 18, 19(1), 21, 21(1), 24 and 58; Bihar Finance Rule, 1981 - Rule 13A; Rajasthan Sales Tax Act - Sections 5(3); Rajasthan Sales Tax Rule - Rule 29(2); 46th Amendment Constitution of India - Article 366(29A)

Reported in : [2006(3)JCR518(Jhr)]

one place to another and the sale of such air-conditioners is chargeable to sales tax under the Bihar Finance Act, 1981 under Entry No. 116 of the Schedule at the rate of 16%.6. One of the disputes in … the manner and to the extent prescribed.19. Rule 13A was also amended subsequently vide Notification dated 1st February, 2000, which reads as follows:Rule 13-A. Deducation in case of works contract on account of labour charges -[If the … the rate of 8%. Further, according to the respondents, the provision of Section 12 of the Bihar Finance Act is not applicable in these cases,

Geo Sea Foods Vs. Addl. Sales Tax Officer

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963; Kerala Finance Act, 1993 - Sections 17 and 17(6); Kerala Finance Act, 2000 - Sections 17, 17A and 18; Kerala General Sales Tax (Amendment) Act, 2005; Kerala General Sales Tax Act, 1963

Reported in : 2006(1)KLT72; [2006]144STC553(Ker)

While the matter was pending before the Supreme Court, the State introduced a further amendment to the Kerala Finance Act, 2000 inserting a new provision as Section 17A. The provision reads as follows :17A. Assessment or reassessment of certain … 6.3.2003 in State of Kerala v. C.M. Meerannan reported in 137 STC 304 = 2003 (3) KLT SN 81 P.60 that the only decision canvassed by the assessee was that of Evergreen Fragrances v. State of Kerala

T. Ramesh U. Pai and ors. Vs. the Canara Land Investments

Court : Company Law Board CLB

Subject : Company

Reported in : (2005)123CompCas869

including the first respondent-Company. Learned Counsel further elaborated the first petitioner's dedicated work embracing various fields like education, finance, medical care, community service etc. resulting in the betterment of Manipal and the Pai family, as borne out … capital to Rs. 5 lakhs which was reportedly to comply with the statutory requirement of the Companies (Amendment) Act, 2000. The allotment in favour of the respondents 8 & 9, being "Trusts" hit by the provisions of Section … Association of the Company, apart from passing a special resolution under Section 81(1A) of the Act, empowering the Board of Directors of the Company to

M/S Shivagrico Implements Ltd. Vs. Cce, Jaipur-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (2002)(149)ELT716TriDel

and final products on 17.3.1994. with effect from 1.8.1997 Section 3-A was inserted by Section 81 of the Finance Act, 1997 (26 of 1997), providing for charging excise duty on the basis of the capacity of production in … by was of purchase, or received on transfer on job work basis.Maruti Udyog Ltd. vs CCE, New Delhi, 2000 (118) ELT 43 (T-LB) - Retaining of raw material (Parts of car seats) by job worker for assembly