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Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.
Rajasthan
Dec-13-2001
Sales Tax
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)
[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 coupled
Tag this Judgment! AI Brief & Askindodan Industries Ltd. Vs. State of U.P. and ors.
Supreme Court of India
Oct-20-2009
Sales Tax/Vat
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
2009(13)SCALE421; 2009(10)LC4845(SC)
of Civil Appeals, the following issues arose for determination before the Allahabad High Court:(1) Whether Sub-section (2B) of Section 9 of the Central Sales Tax Act, 1956, inserted on 12th May, 2000 by the Finance Act of 2000 … 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
Tag this Judgment! AI Brief & AskO.K. Play (India) Ltd. Vs. Commissioner of Central Excise-ii, New Delh ...
Supreme Court of India
Feb-04-2005
Excise
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
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 … resulting in escapement of duty from assessment. Consequently, the department issued the above two show-cause notices under Rule 9 read with Section 11A of the 1944 Act.4. In reply, the assessee contended that conversion of granules into
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itw Signode India Ltd. Vs. Collector of Central Excise
Supreme Court of India
Nov-19-2003
Excise
Central Excise Tariff Act, 1985; Central Excise Rules, 1944 - Rules 9(2), 10, 12, 12A, 173, 173(1), 173(2), 173(4), 173B, 173B(2), 173B(5) and 173C; Central Excise Act, 1944 - Sections 2, 4 and 11A; Finance Act, 2000 - Sections 110; Validating Act
2003(90)ECC757; 2003LC783(SC); 2003(158)ELT403(SC); JT2004(6)SC456; (2004)2MLJ73(SC); 2003(9)SCALE720; (2004)3SCC48
10 has then no application.' The Parliament has amended Section 11A of the Central Excise Act, 1944 by Finance Act, 2000 (10 of 2000) with effect from November 17, 1980 with a view to change the basis of the … goods should be classified under chapter subheading 7308.90 of the Central Excise Tariff Act, 1985 upon invoking Rule 9(2) of the Central Excise Rules, 1944 read with the provisions of Section 11A of the Central Excise Rules.
Tag this Judgment! AI Brief & AskRiddhi Siddhi Starch and Chemicals Ltd. Vs. Additional Deputy Commissi ...
Karnataka
Aug-09-2004
Sales Tax
Karnataka Sales Tax Act, 1957 - Sections 12(3), 18, 18(2) and 18AA(2); Central Sales Tax Act, 1956 - Sections 8(5) and 9(2); Finance Act, 2000 - Sections 9; Karnataka Sales Tax (Amendment) Act, 1992; Constitution of India - Articles 14, 19(1), 226 and 227
[2006]146STC513(Kar)
stated in the 'Notes on clauses' that, the amendments would take effect from the date on which the Finance Act, 2000 receives the assent of the President. The said amendment Act received the assent of the President of India … passed for the assessment year 1996-97 Under Section 18-AA(2)(ii) of the Karnataka Sales Tax Act, 1957 read with Section 9(2) of the Central Sales Tax Act, 1956 and the accompanying demand notice in form 6 dated December 16,
Tag this Judgment! AI Brief & AskLeo Engineering (India) Vs. State of Kerala
Kerala
Apr-11-2003
Sales Tax
Central Sales Tax Act, 1956 - Sections 10; ;Central Excise Act, 1944 - Sections 12B, 12C and 12D; Kerala General Sales Tax Rules, 1963 - Rules 31C, 31D and 67; Finance Act, 2000 - Sections 9 and 9(2B)
[2006]146STC393(Ker)
the CST Act for belated payment of tax until amendment to Section 9 by inserting Section 9(2B) by Finance Act, 2000, there is specific provision for penalty Under Section 10(f) of the CST Act for collection of any amount
Tag this Judgment! AI Brief & AskEnglish Indian Clays Ltd. Vs. Union of India (Uoi) and ors.
Kerala
Sep-17-2004
Sales Tax/VAT
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
(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
Tag this Judgment! AI Brief & AskNava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)
Andhra Pradesh
Jan-27-2005
Service Tax
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
(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 … made in Section 7 fares and freights escaping assessment in Section 8, penalty for non-payment of tax in Section 9 indicate that the tax is on passengers and owners of goods and the operators collect the tax. It
Tag this Judgment! AI Brief & AskTata Iron and Steel Co. Ltd. Vs. State of Jharkhand and ors.
Supreme Court of India
Mar-30-2005
Sales TaxCivil
Companies Act, 1956; Central Sales Tax Act, 1956; Bihar Finance Act, 1981 - Sections 2, 3, 3(1), 3(9), 7, 7(3), 12, 13, 13(1), 13(2) and 16; Bihar Reorganisation Act, 2000; Central Sales Tax (Amendment) Act, 1957 - Sections 14, 22 and 23; First Schedule of the Industries (Development and Regulation) Act, 1951; Uttar Pradesh Trade Tax Act, 1948 - Sections 4A(6); General Clauses Act - Sections 4A; Income Tax Act, 1961 - Sections 15C
AIR2005SC2871; 2005(2)BLJR1168; 2005(99)ECC689; [2005(2)JCR235(SC)]; JT2005(3)SC582; (2005)4SCC272; [2005]140STC284(SC)
(HRM). It is registered as a dealer both under the Central Sales Tax Act, 1956 and the Bihar Finance Act, 1981 (1981 Act). It was granted an industrial licence for expansion of its existing industrial unit located at … of Bihar acknowledged that the Appellant was 'going to diversity its plant'. In terms of the Bihar Reorganisation Act, 2000, the State of Jharkhand was created with effect from. 15.11.2000, as a result whereof, inter alia, the 1981 … remanding the matter for further inquiry.'EXEMPTION CLAIMED FOR EXISTING INDUSTRIAL UNIT : 9. In the meanwhile the State of Jharkhand declared its Industrial Policy on … 478 and 479 dated 22.12.1995 granting exemption to dealers in terms of Section 7(3)(b) of the 1981 Act in respect of tax on purchase or
Tag this Judgment! AI Brief & AskSedco Forex International Drill. Inc. and ors. Vs. Commissioner of Inc ...
Supreme Court of India
Nov-17-2005
Direct Taxation
Income Tax Act, 1961 - Sections 4(1), 5(2), 9, 9(1) and 119; ;Finance Act, 1999 - Sections 9(1); ;Finance Act, 1983
AIR2006SC428; (2005)199CTR(SC)320; [2005]279ITR310(SC); JT2005(5)SC639; (2005)12SCC717
It was further submitted that the amendment to the Explanation to Section 9(1)(ii) was brought about by the Finance Act 1999 and was retrospective since it was clarificatory. It was also stated that the issue whether a statute … amended to include salary for 'Off periods' outside India for the first time with effect from 1st April, 2000. It was submitted that the impugned decision in fact purported to give retrospective effect to the provisions introduced
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