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H and R Johnson (India) Ltd. Vs. Central Board of Ex. and Cus.

Court : Karnataka

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4A; Central Excise Rules, 1944 - Rule 173C(2A); Finance Act, 2000 - Sections 95; Constitution of India - Article 226

Reported in : 2002(83)ECC393; 2002LC516(Karnataka); 2002(144)ELT506(Kar)

the new Explanation 2 to Section 4A which was substituted with effect from 12-5-2001 by Section 95 of Finance Act, 2000. New Explanation 2 reads thus :'Explanation 1: (a) Where on the package of any excisable goods more than

Shree Shyam Filaments Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2004)(176)ELT512TriDel

on HSD Oil under Rule 57 B of the Central Excise Rules, 1944; that Section 112 of the Finance Act, 2000 provided that credit is not admissible in respect of HSD Oil with retrospective effect; that the validity of

B.S. Enterprises Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Value Added Tax Act, 2005 - Sections 14, 16, 16(1), 24, 56(2), 93, 94 and 95; Bihar Finance Act, 1981; Bihar Finance Act, 2006; Central Sales Tax Act - Sections 8(4), 13(3), 13(4) and 15; Mysore Sales Tax Act - Sections 5(4); Bihar Value Added Tax Rules - Rules 13, 56, 56(1) and 56(2); Land Ceiling Act; High Denomination Bank Notes (Demonetisation) Act, 1978; Bihar Value Added Tax Ordinance, 2005 - Sections 1(3) and 2 to 99; Mysore Sales Tax Rules - Rule 39A(2) and 39A(3); Bihar Sales Tax Rules, 1983 - Rule 35; Prevention of Food Adulteration Rules - Rules 7(3) and 9; Central Sales Tax (Kerala) Rules - Rule 6(1)

VAT Ordinance came into force on 1.4.2005 and consequently the previous Act holding the field, namely, the Bihar Finance Act, 1981 was repealed by Section 94 of the Ordinance. On 23.06.2005, the State enacted the Bihar Value Added … Mcdowell & Company Ltd., Hathidah v. The State of Bihar and Ors. 2000 (3) PLJR 475. Unfortunately, I fail to see any application of that … correct position.6. In light of what is noted above, it would be appropriate to take a look at Section 95 of the Act before proceeding to examine the relevant rules. Section 95 is as follows:Declaration of stock of

Shree Rajasthan Texchem Ltd. and ors. Vs. Union of India (Uoi) and ors ...

Court : Rajasthan

Subject : Excise

Reported in : 2008(229)ELT50(Raj)

of the case, the Tribunal was right in coming to the conclusion that under Section 112(2)(b) of the Finance Act, 2000 interest can be levied even without there being adjudication of show cause notice, which are pending decision at

Poddar Pigments Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2003)(155)ELT484TriDel

by the assessee against the order of the lower appellate authority, they rely on the provisions of the Finance Act, 2000 and submit that they had no penal liability in the facts and circumstances of the case. Ld. Counsel … the penalty as well as the demand for interest. I have also heard ld. DR.5. Sub-section (1) of Section 112 of the Finance Act, 2000 placed a bar on availment of Modvat credit on HSD oil for

Tata Steel Ltd. and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(2), 7(3), 22, 46 and 46(4); Central Sales Tax Act, 1956 - Sections 8(5); Jharkhand Value Added Tax Act, 2005 - Sections 15, 16, 17, 18, 95, 95(3) and 96(3); Bihar Sales Tax Act, 1981; Bihar Reorganization Act, 2000 - Sections 84 and 85; Orissa Sales Tax Act - Sections 6; State General Sales Tax Act; General Clauses Act - Sections 21; Central Sales Tax (Bihar) Rules, 1956; Constitution of India - Articles 14, 19(1), 299, 301 and 304

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

challenge is made to Notification No. S.O.201 dated 30th March, 2006, issued under Section 7(3)(b) of' the Bihar Finance Act, 1981, whereby and whereunder, Notification Nos. S.O.478 dated 22nd December, 1995, S.O.57 dated 2nd March, 2000, S.O.479 dated … 22nd December, 2005 has been withdrawn. Apart from challenging the aforementioned notifications, constitutional validity of the provisions of Section 95(3)(ii) and Section 96(3) of the Jharkhand Value Added Tax Act, 2005 is also questioned. In view of the

The Commissioner of Income Tax-v Vs. Natraj Stationery Products (P) Lt ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80IA, 80IA(2), 80IB, 80IB(3), 143(1) and 260A; Finance Act, 1991; Finance Act, 1992; Finance Act, 1993; Finance Act, 1994; Finance Act, 1995; Finance Act, 1996; Finance Act, 1997; Income Tax (Amendment) Act, 1998; Finance Act, 1998; Finance Act, 1999

Reported in : (2009)222CTR(Del)430; [2009]312ITR22(Delhi); [2009]177TAXMAN168(Delhi)

certain stated cases as enumerated in the Section was brought on the statute book by virtue of the Finance Act (No. 2), 1991 by insertion of Section 80-IA with effect from 01.04.1991. This provision has undergone amendment several … scale undertaking and any other industrial undertaking. In the assessment year 1994- 95, relevant to the initial year, the assessee would have been entitled to … referred as the 'Tribunal') in ITA No. 313/Del/2006 and ITA No. 3509/Del/2003, in respect of the assessment years 2000-01 and 2001-02 respectively. These two appeals are being disposed of by this common judgment.2. The short issue which

The Tinplate Company of India Ltd. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 152; Constitution of India - Article 226

Reported in : 2003(51)BLJR1666; [2003(3)JCR317(Jhr)]; [2006]143STC560(Jharkh)

necessary action. Thereupon the Commissioner of Commercial Taxes, Jharkhand, Ranchi issued notice under Section 46(4) of the Bihar Finance Act, 1981 to the petitioner for hearing under Section 46(4) of the Bihar Finance Act, 1981 in his Court … petitioner for modification/ clarification of the order dated 10.5.2002 passed by this Court in CWJC No. 2857 of 2000 (R) and the petitioner by the said modification/clarification desires the addition of the word 'and other Cold Rolled

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

66 of the Finance Act; and(x) the Education Cess on taxable services leviable under Section 91 read with Section 95 of the Finance (No. 2) Act, 2004 (23 of 2004), paid on-(i) any input or capital goods received … Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, which clause has, by … an amount under Sub-rule (2) of Rule 16 of Central Excise Rules, 2000.Provided that while paying duty, the CENVAT credit shall be utilized only to

Janki Das Lachchmi NaraIn Vs. Commissioner of Income-tax and anr.

Court : Allahabad

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 86(2), 87, 88, 89, 95 and 154; Limitation Act - Sections 5, 23, 28, 30(1) and 30(2) - Schedule - Article 182; Income Tax Act, 1961 - Sections 245D(4), 264 and 297(2); Wealth-tax Act - Sections 22D(4); Appellate Tribunal Rules, 1963 - Rules 4A and 12; Code of Civil Procedure (CPC) - Sections 109; Constitution of India - Article 226

Reported in : (2005)196CTR(All)53; [2005]274ITR155(All)

petitioner has also filed an application for condonation of delay. In the meantime, by Chapter IV of the Finance (No. 2) Act of 1998 (hereinafter referred to as 'the Act'), the Central Government introduced the Kar Vivad … June 1, 1999, and subsequently dismissed on the merits on May 10, 2000, the declaration filed by the assessee under the scheme on January 28,1999, … also indirect taxes mentioned therein. Under the scheme, settlement of taxes was provided for under certain circumstances. However, Section 95 provided that the scheme shall not apply in certain cases. Sub-clause (c) of Clause (i) of Section 95