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M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Special Importance) Act, 1957( 58 of 1957);(v)(v) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001)(vi)(vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of … Sanchar Nigam Ltd., (2012)49 VST 98 (AP)) 46Collector of C.E. Vs. Jay Engineering Works Ltd., (1989(39) E.L.T. 169(S.C.) 47. M/s. Annapurna Carbon Industries Co. Vs. State of Andhra Pradesh, (1976) 2 Supreme Court Cases 273) 48. Commissioner

Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Un ...

Court : Chennai

Subject : Sales Tax/VATConstitution

Acts : Sale of Goods Act, 1930; Finance Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution of India (Eighty-eighth) (Amendment) Act, 2003; Constitution of India (Forty-sixth) (Amendment) Act; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : (2009)225CTR(Mad)289; (2009)5MLJ1137; [2009]18STJ235(Madras); 2009[16]STR3; (2009)25VST446(Mad)

Matched in: Parties Madras Hire Purchase Association Represented by Mr. NitIn Sagan Vs. Union of India (Uoi) Rep. by Its Secretary, Ministry of Finance, Government of India,

The Commissioner of Income Tax Vs. M/S Prakash Electric Company

Court : Karnataka

Subject : Direct Taxation

words “where a firm is succeeded” and ending with the words “intangible asset to the company” by the Finance Act, 2001, w.e.f.1-4-2002. Prior to its substitution, the quoted portion read as under: “Where a firm is succeeded by a … following two substantial questions of law: (1) Whether the firm is to be taxed when the provisions of Section 47(xiii)(b) are not satisfied?. (2) When any of the conditions mentioned in proviso to clause 47(xiii)(b) are not complied,

The Tata Iron and Steel Company Ltd. Vs. the State of Jharkhand and or ...

Court : Jharkhand

Subject : Direct TaxationCompany

Acts : Entry Tax Act, 1993 - Sections 2 and 3(1); Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Act, 1993 - Sections 3, 3(1) and 6; Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Ordinance, 1993; Bihar Finance Act, 1981 - Sections 12(1); Customs Act - Sections 47; Kerala Tax on Entry of Goods into Local Areas Act, 1994; Constitution of India - Articles 213, 255 286, 301, 302, 303, 303(1), 303(2), 304; Jharkhand Tax on Entry of Goods into Local Areas for Consumption, Use or Sale thereof (Amendment) Ordinance, 2001

Reported in : [2006(4)JCR37(Jhr)]

therein. ['Provided that in case of such goods which are liable to tax under Section-12(1) of the Bihar Finance Act, 1981, entry of goods shall mean entry of goods into local area from any place outside the State … Goods into Local Areas for Consumption, Use or Sale thereof (Amendment) Ordinance, 2001 (Jharkhand Ordinance 02 of 2002), published in the Extraordinary Gazette on 2nd … or custom duty and other charges, paid by the petitioner for clearing the goods for home consumption under Section 47 of the Customs Act, will be included in the import value of coal under the expression 'all other

State of Kerala and ors. Vs. Maharashtra Distilleries Ltd. and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Kerala Abkari Act - Sections 6, 7, 11, 12, 14, 17, 18, 18A, 21 and 29; Kerala Abkari Rules; Kerala Sales Tax Act; Kerala General Sales Tax Act, 1963 - Sections 2, 5, 5(1), 5(2C) and 35; Kerala Finance Act, 2001 - Sections 3A; Kerala Distillery and Warehouse Rules, 1968 - Rules 16(1), 47, 50 and 52; Foreign Liquor Storage in Bond Rules, 1961 - Rules 3, 3(1), 11 and 11(1); Foreign Liquor Rules, 1953 - Rules 3, 13(9) and 14; Cochin Abkari Act - Sections 10, 14, 24, 29 and 29(2); Kerala Abkari Shops (Disposal in Auction) Rules, 1974 - Rule 3(1A); Central Sales Tax Act, 1956; Finance Act, 2001; Constitution of India - Articles 301, 304, 304(1) and 311; Sea Customs Act, 1878 - Sections 20; Central Excise Act, 1944 - Sections 3

Reported in : AIR2005SC2594; JT2005(5)SC427; (2005)11SCC1; [2005]141STC358(SC)

validity of Section 5(2C) of the Kerala General Sales Tax Act read with Section 3A of the Kerala Finance Act 2001 as being unconstitutional, both in its retrospective and prospective operation. They also challenged the consequent actions initiated against … for regulating the issue and transport of spirits known as the Kerala Distillery and Warehouse Rules, 1968. Rule 47 which deals with removal of spirits from distilleries and warehouses provides as follows :-'47. Removal of spirits from

C.K. Jidheesh Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1994 - Sections 65(47), 65(48), 65(72), 66 and 67; Finance Act, 2001; Customs Act - Sections 2(22); Constitution of India - Articles 14, 19(1) and 366(29A)

Reported in : AIR2006SC444; (2005)199CTR(SC)212; 2005(103)ECC81; [2005]279ITR118(SC); JT2005(10)SC297; 2005(4)KLT770(SC); (2005)13SCC37; [2006]144STC322(SC)

and discriminatory being in violation of Articles 14 and 19(1)(g) of the Constitution, and also violative of the Finance Act, 1994 as amended by the Act 14 of 2001. The Petitioner also prays for an Order directing the … But the real challenge is to the amendment in the Finance Act. That letter is only clarifying what Section 67 of the Finance Act, 1994, as amended by Act 14 of 2001, provides. 6. Section 65(47) defines

CADD Centre Vs. Assistant Commissioner of Income-tax, City Circle -II ...

Court : Chennai

Subject : Direct Taxation

at the hands of the authorities." This decision is not applicable to the facts of this case. The Finance Act, 2001, has amended clause (xiii) of Section 47 of the Income Tax Act to provide that any transfer of

Jindal Steel and Power Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (2004)(96)ECC522

goods were still in the bonded warehouse, Section 61 (2)(ii) was amended as per Clause 106 of the Finance Act, 2001, whereby the above interest-free period was reduced from six months to thirty days.This amendment was made with effect … of 30 days, interest shall be payable at such rate or rates not exceeding the rate specified in Section 47, as may be fixed by the Board, on the amount of duty payable at the time of clearance

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

reported at [2009] UKHL 8, [2009] STC 452. For present purposes, however, it is sufficient to note that section 47 of the Finance Act 1997 curtailed the period for a claim for repayment of VAT from six to … such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … in Metallgesellschaft (Joined Cases C-397/98 and C-410/98) [2001] Ch 620on 8 March 2001 there was no general appreciation that the UK corporation tax regime was

Colorway Photo Lab Vs. Union of India (Uoi)

Court : Madhya Pradesh

Subject : Service Tax

Reported in : 2009[15]STR17; [2009]22STT123; (2009)25VST97(MP)

Cost of the petition.2. The submission of the petition in nutshell is that provisions of Section 67 of Finance Act, 2001 be declared ultra vires the Constitution, void and inoperative. According to the petitioner the circular dated 9-7-2001 issued … photography.4. According to the petitioner the term 'photography' and 'photography studio or agency' have been defined in clauses 47 and 48 respectively of Section 65 of the Act and as the work done by the petitioners does