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Aditya Cement Staff Club Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17; Income Tax Rules, 1962 - Ruel 3; Finance Act, 2001 - Sections 17(2)

Reported in : RLW2004(1)Raj396; 2003(4)WLC663

is with reference to the insertion of Clause (vi) in Section 17(2) with effect from 1.4.2002 by the Finance Act, 2001 and amendment in Rule 3 of the Income Tax Rules, 1962 vide Notification dated 25.9.2001, which has been

Shivam Coke Industries and Rani Sati Coke Manufacturing Company Vs. St ...

Court : Jharkhand

Subject : Sales Tax/VATLimitation

Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)

(Admn.), Dhanbad Division, Dhanbad whereby he has initiated suo motu revision proceedings under Section 46(4) of the Bihar Finance Act, 1981 and further for a declaration that the impugned notice issued by the Joint Commissioner is bad in

S.C.i. India Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Indian Companies Act, 1956; Bihar Finance Act, 1981 - Sections 7, 7(3), 16(9), 46(2) and 46(3)

2001 before the Joint Commissioner (Appeal) by way of revision under Section 46(3) of the Bihar Finance Act, 1981 which was registered as Miscellaneous Case … 1995 issued by the Government of Bihar in the Commercial Taxes Department under Section 7(3)(b) of the Bihar Finance Act, 1981.4. It is relevant to mention here that under the Bihar Finance Act sales tax is payable on … letter No. 378 giving reference to the modified certificate sent by department's letter No. 3766 dated December 21, 2001 and enclosing a copy thereof. In the opinion of the Industries Department, the investment of 183.29 lakhs in

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

Court : Jharkhand

Subject : ConstitutionLabour and Industrial

Acts : Constitution of India - Articles 14 and 226; Bihar Finance Act, 1981 - Sections 46(2)

Reported in : [2003(4)JCR149(Jhr)]

Balasubramanyan, C.J.1. The Tata Iron, and Steel Company Limited (TISCO), an assessee to sale tax under the Bihar Finance Act and claimed the benefit of the Jharkhand Industrial Policy, 2001 and the notification issued pursuant thereto under Section … petition and directed the company to invoke the revisional jurisdiction of the Commissioner of Commercial Taxes, under Section 46(4) of the Bihar Finance Act. The Company thereafter filed a revision before the Commissioner of Commercial Taxes. By

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)

approximately Rs. 2000 Crores.In the meantime, petitioner received an order dated 22ndFebruary, 2000, issued under Sub-section (4) of Section 46 of the Bihar Finance Act, staying exemption certificate dated 21stDecember, 2000. This order became subject matter of challenge … 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 … of the petitioner-company for grant of exemption vide order dated 3rd April, 2001. This subsequent order also came to be challenged in C.W.J.C.No. 1426 of

Commissioners for Her Majesty's Revenue and Customs (Appellant) Vs. To ...

Court : UK Supreme Court

Subject : MRTP

took effect, for income tax and capital gains tax purposes, in 1996-97. Further amendments were made by the Finance Act 2001 ("FA 2001") intended to simplify and clarify the process of self-assessment. A limited liability partnership established under the … small enterprise, (c) it is expenditure on information and communications technology, and (d) it is not excluded by section 46 (general exclusions) or subsection (4) below. (2) 'Expenditure on information and communications technology' means expenditure on items within

Balwant Rai Saluja and anr Etc.Etc. Vs. Air India Ltd.and ors.

Court : Supreme Court of India

Subject : MRTP

Chef Air Flight Catering, hereinafter referred to as ‘Chef Air’, is one of the units of the Corporation. Section 46 of the Factories Act, inter alia, confers power on the State Government to make rules requiring a specified … with the power to issue such directions or instructions as it may think fit in regard to the finances and the conduct of the business and affairs of the Corporation. Duty has been cast upon the Corporation

Commissioner of Income-tax Vs. Smt. Premlata Jalani

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1), 143(2), 154, 215, 234B, 234C and 234C(1); Direct Tax Laws (Amendment) Act

Reported in : (2003)185CTR(Raj)601; [2003]264ITR744(Raj)

Section 154. The provisions of appeal against such intimation did not find place on the statute book until Section 46 was amended vide Finance Act of 1994, with effect from June 1, 1994.21. Under the provisions which came … subsequently amended from time to time, prior to its substitution (with effect from June 1, 1999), by the Finance Act, 1999, stood as under :'(1)(a) Where a return has been made under Section 139, or in response to … before the Assessing Officer which was dismissed by him on January 16, 2001. He held that there is no mistake apparent on the face of

State of Jharkhand and ors.Etc. Vs Ms Shivam Coke Industries, Dhanbad, ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Section 3(a); Bihar Finance Act, 1981 - Section 46(4); Bihar Finance (Amendment) Ordinance, 1989, - Section 7; Limitation Act, 1963. - Article 137

Shivam Coke Industries, Dhanbad is a manufacturer of coal and was registered under the provisions of the Bihar Finance Act, 1981 [now repealed - for short & BFT Act, 1981 ] and presently under the provisions of Jharkhand … Commissioner of Commercial Taxes (Administration), Dhanbad Division, Dhanbad [Appellant No. 4] then initiated the proceeding suo motu under Section 46(4) of the adopted Bihar Finance Act, 1981 [now repealed] and issued notice/Memo No. 744 dated 1.8.2007 directing the

Hindustan Lever Ltd. and anr. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Constitution of India; Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 - Sections 2 and 3; Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein (Amendment) Act, 2001; Bihar Finance Act, 1981 - Sections 12(1); Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Rules, 1993 - Rule 7

Act, 1993 (hereinafter referred to as 'the Act'), read with the provisions of Section 17(2) of the Bihar Finance Act, 1981.2. The period for which the liability has been determined under the Act is October 15, 1998 to … dated January 10, 2002 passed by the Commercial Taxes Tribunal, Bihar, Patna, in Revision Case No. 24 of 2001, dismissing the revision application against the order dated January 24, 2001, passed by the Commissioner of Commercial Taxes, … to the writ application).5. Against the said order, a revision under Section 46(4) of the Bihar Finance Act was filed before the learned Commissioner, Commercial