Advanced Search Results

Varkisons Engineers Vs. State of Kerala and anr.

Court : Supreme Court of India

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 5, 5(1), 7, 7(1), 7(7) and 43; Central Sales Tax Act, 1956; Finance Act, 2001; Kerala Finance Act, 2001; Income Tax Act; Finance Act, 1946 - Sections 10(2); Surcharge Act; Kerala General Sales Tax Rules - Rule 30; Sales Tax Laws

Reported in : 2009(6)LC2577(SC); (2009)25VST1(SC)

dated 9th April, 2001 and seeking enhanced rate per machine with effect from 23rd July, 2001 by the Finance Act, 2001 (Act 7 of 2001). It may be noted that by Finance Act, 2001, the rate per machine stood … Section 5(1) of the KGST Act for the Assessment Year 2001-2002, appellant opted to pay turnover tax under Section 7 which provides for payment of tax at the compounded rate. In short, the appellant opted for an alternate

Suma Devi Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 5, 5(1) and 7(1); ;Kerala Finance Act, 2001 - Sections 1, 1(2) and 6; ;Kerala Finance Act, 2000 - Sections 7(1); ;Kerala Provisional Collection of Revenue Act, 1985; ;Constitution of India - Articles 14, 19(1) and 265

Reported in : 2005(2)KLT870; [2005]142STC170(Ker)

Section 7(1)(b) of the Kerala General Sales Tax Act, 1963 by Sections 1 and 6(c) of the Kerala Finance Act, 2001 (Act 7 of 2001) is under challenge in these cases. Writ petitioners are aggrieved by the introduction of

The Assistant Commissioner of Income-tax Vs. Apollo Hospitals Enterpri ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 32A, 33, 72A, 72A(7), 139, 142(1), 143(3), 147, 148 to 153 and 246A; Banking Regulation Act, 1949 - Sections 5; Industrial Disputes Act, 1947; Finance Act, 2001; Finance Act, 2002

Reported in : 2008(2)CTC1; (2008)215CTR(Mad)460; [2008]300ITR167(Mad); (2008)4MLJ222

regard, including that of their own case, are all the matters before 1.4.2000 i.e. prior to introduction of Finance Act, 2001 whereunder Clause (aa) to Sub-section (7) of Section 72A was inserted with retrospective effect from 1.4.2000 to the

Asstt. Cit, Range 10(1) Vs. Citicorp Finance (India Ltd.)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)108ITD457(Mum.)

Matched in: Parties Asstt. Cit, Range 10(1) Vs. Citicorp Finance (India Ltd.)

Dharampal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act - Sections 5A and 5A(1)

issued by the Government of Bihar dated 2.4,1994 in exercise of power under Section 7 of the Bihar Finance Act to the extent it indicates 'who has not availed of any facility or benefit under any industrial promotion … unit commenced commercial production with effect from 8.8.2000.The appellants in WA No. 222/2002 (petitioner in WP(C) No. 2854/ 2001) had stated in the writ petition that they have set up a plant for manufacturing flavoured chewing tobacco

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Subject : Sales Tax

Acts : Constitution of India - Article 301; Maharashtra Tax on Luxuries Act, 1987 - Sections 2(2), 3A, 3B and 3B(2); Maharashtra Tax Laws (Lavy and amendment) Act 2001; Central Sales Tax Act, 1956;

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

Matched in: Advocate G.S. Jetly, Senior Counsel and ;P.S. Jetly, Adv. i/b., ;A.S. Tungare, Adv. for the petitioners in W.P. Nos. 2748 and 5357 of 2001; ;S.G. Aney, Senior Counsel and ;V.B. Naik, Adv. i/b., Dipti Kale, A A.J. Rana and ;N.A. Deshpande, A.G.P.

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)

assessee will come within the definition of Section 17(3)(iii) of the Act. The said Section was introduced by Finance Act, 2001 with effect from 01.04.2002. The amended provision reads as follows:Any amount due to or received, whether in lump … India Limited, New Delhi. The assessee retired from the above Company on 31.01.2001 on attaining the age of 70. After his retirement, he took up the profession of consultancy. The relevant assessment year is 2001-2002 and the

Dy. Cit, Range-3(3) Vs. Stnita Conductors Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

year 2006-07. 7. Section 14A has been inserted in the Income Tax Act, by Section 11 of the Finance Act, 2001, with retrospective effect from 1-4-1962, i.e., for and from assessment year 1962-63. Section 14A has been amended by

Dhanvantari Botanicals Pvt. Ltd. Vs. State of Karnataka and ors.

Court : Karnataka

Subject : Sales Tax

Acts : Bihar Finance Act - Sections 7 and 7(3); Karnataka Tax on Entry of Goods Act, 1979 - Sections 11A

Reported in : (2007)10VST33(Karn)

the issuance of notification by the State Government in exercise of power under Section 7 of the Bihar Finance Act, it is true that issuance of such notifications entitles the industrial units to avail of the incentives and … being the 100% Export Oriented Unit, has sought for quashing the Notification dated 30.11.2001 bearing No.FD 161 CSL 2001 (II) vide Annexure-B' to the writ petition in so far as it relates to omission of the words

Dharampal Satyapal Limited Vs. the Commercial Tax Officer,

Court : Chennai

Subject : ExciseSales Tax/VAT

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 3, 3A, 3B, 3(2) and 8; Central Sales Tax Act, 1956 - Sections 14 and 15; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Finance Act, 1996; Central Excise Tariff Act, 1985; Central Administrative Act; Finance Act, 1995; Finance Act, 2001; Central Excise Act; Andhra Pradesh General Sales Tax Act; State Sales Tax Act - Sections 8; Delhi Sales Tax Act; Minimum Wages Act; Orissa Sales Tax Act; Uttar Pradesh Sales Tax Act; Prevention of Food Adulteration Act, 1954 - Sections 7; Constitution of India - Articles 246, 286 and 286(3)

Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)

... ... ... ... ...... ... ... ...2404.40 Chewing tobacco and 40%preparations containingchewing tobacco========================================'The relevant extracts from the Finance Act, 2001 read as follows:' THE FOURTH SCHEDULE[See Section 134 (a)]PART - IIn the First Schedule to the Central Excise … its essential character in relation to the dominant object of the user. The percentage of tobacco varies from 7% to 15%. They are aggrieved by the inclusion of the goods as 'Pan Masala' by whatever name called