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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)

Finance Act, 2001 (14 of 2001);(vi) the Education Cess on excisable goods leviable under Section 91 read with Section 93 of the Finance (No. 2) Act, 2004 (23 of 2004);(vii) the additional duty leviable under Section 3 of … 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 virtue

Tamil Nadu Kalyana Mandapmam Am Assn. Vs. Union of India (Uoi) and ors ...

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 17, 65, 65(19), 65(20), 65(22), 65(23), 65(41), 65(48), 66, 66(1), 67, 68, 85(2), 88 and 93; Service Tax Rules, 1994 - Rules 2(1) and 6(3); Finance Act, 1997 - Sections 84; Transfer of Property Act, 1882 - Sections 3; Finance Act, 1998; Finance (No.2) Act, 1996 - Sections 85; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 246(3) and 366(29A); Constitution of India (46th Amendment) Act - Article 366(29A); Central Excise Act, 1944 - Sections 11B; Sale of Goods Act, 1930

Reported in : AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

Matched in: Citation AIR2004SC3757; (2004)4CompLJ108(SC); 2004(3)CTC63; (2004)188CTR(SC)297; 2004(93)ECC353; 2004(167)ELT3(SC); [2004]267ITR9(SC); [2004(4)JCR66(SC)]; JT2004(4)SC568; (2004)3MLJ; (2004) 5 SCC 632

Jammu and Kashmir Bank Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2008)114TTJ(Asr.)728

the Act, in the light of Section 14A of the Act, which has been brought to statute by Finance Act, 2001 w.e.f. 1st April, 1962 and was applicable to the assessment year under reference. Thus, it was mentioned that

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)(208)ELT578AAR

(levied under First Schedule to the Tariff Act), National Calamity Contingent Duty (NCCD) @ 23% (levied under the Finance Act, 2001), Additional Duty (AED) @ 5.5% (levied under Finance Act, 2005) and Education Cess (EC) @ 2% of aggregate … force; so also a combined reading of Sub-section (1) of Section 91 and Sub-sections (1) and (2) of Section 93 of the Finance(No. 2) Act, 2004 shows that Education Cess, levied and collected on excisable goods, shall be

Mangesh Janardhan Mohite (President) and ors. Vs. State of Maharashtra ...

Court : Mumbai

Subject : CivilProperty

Acts : Maharashtra Housing and Area Development Act, 1976 - Sections 16, 41, 42, 76, 95B and 184; Greater Bombay Development Control Regulations, 1991 - Regulation 33(7); Maharashtra Regional and Town Planning Act, 1966 - Sections 44

Reported in : 2002(3)ALLMR660; 2002(5)BomCR653

Matched in: Advocate Shekhar Naphade, Sr. Adv., i/b. Sameer Tendulkar, in W.P. 1366/2001 and in C. S. No. of 2001 in W.P. No. 1288/2001, ;Mukesh Vashi, Adv., i/b., M.P. Vashi & Associates, in W.P. 1288/2001, in C.S. o Shekhar Naphade, Sr. Adv., i/b., Sameer Tendulkar, Adv. in W.P. No. 1288/2001 and in C. S. No. 171/2001 in W.P. No. 1288/2001, for respondent Nos. 13 to 15, ;P. Janardhanan, A.G. and R.M. Sawant, G.P.

Wimco Seedlings Ltd. Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2007)293ITR216(Delhi)

of the activity is exempt from taxation however, a new section i.e. Section 14A has been inserted by finance Act, 2001 retrospectively which provides as under: Section 14A : For the purpose of computing the total income under this … by assessee by its letter dated 26.3.97, copy of which is enclosed in the paper book on pages 93 to 106. The relevant contents of this letter will also be referred to as and when needed. On

Banswara Syntex Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Excise

Reported in : RLW2007(4)Raj2995

claim to rebate on exports of goods manufactured by the petitioner relating to education cess payable under the Finance Act, 1994 which came into effect w.e.f. 9/7/2004 in terms of Sections 91, 92 and 93 of the said … is provided under the Statute against the order of Central Government.9. Learned Counsel for the petitioner contends that Section 93 of the Finance Act makes it abundantly clear that With the commencement of the Finance Act, 1994, particularly

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

is associated with the aforesaid notification granting exemption from payment of excise duty.3) It so happened that vide Finance Act, 2004, the Education Cess and Higher Education Cess were also imposed, which are surcharge on the excise duty. … Act, 2004. As per Section 91 thereof, Education Cess is the surcharge which the assessee is to pay. Section 93 makes it clear that this Education Cess is payable on ‘excisable goods’ i.e. in respect of goods specified

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

as elucidated and relates to manner of computation or value which can be subjected to service tax. By Finance Act, 2001 with effect from 16th July, 2001, Section 67 was substituted by a new comprehensive section. The said section … applicable to column 4 of serial numbers 5, 7 and 10 of the 2006 notification. (vii) As per Section 93 of the Finance Act, 1994, the Central Government is empowered to grant exemption from levy of service tax

M/S. Jindal Poly Films Ltd. and Others Vs. the State of Maharashtra an ...

Court : Mumbai

Subject : Land Acquisition

a view to impose ceiling on the utilization of incentives by an eligible unit under different schemes, by Finance Act,2001 section 41BB has been inserted into the BST Act, thereby empowering the State Government to prescribe different ratios … scheme, benefits shall be availed of only in accordance with the Act, rules and notifications issued thereunder. 11. Section 93(1) of the Maharashtra Value Added Tax Act, 2002 as it originally stood, read as follows: “93. Proportionate incentives