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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)

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 … the word 'input' as defined in Rule 2(g) of CENVAT Credit Rules, 2002.3. M/s. Maruti Suzuki Ltd. (appellant) is engaged in the business of manufacturing

Manisha Construction Vs. the Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

proceedings as provided under the newly inserted Sub-clause (A) of Clause (c) of Section 158BB(1) inserted by the Finance Act, 2002 with retrospective effect from 1-7-1995.14. We have considered the rival contentions of both the parties and have carefully … 158NN (A)---------------------------------------------------------------------------- 91-92 55,366/- 55,366/- A---------------------------------------------------------------------------- 92-93 39,818/- 39,818/- A---------------------------------------------------------------------------- 93-94 7,464/- 7,464/- A---------------------------------------------------------------------------- 94-95 7,659/- 7,659/- A---------------------------------------------------------------------------- 95-96 73,898/- 73,898/- A---------------------------------------------------------------------------- 96-97 74,788/- 84,788/- A---------------------------------------------------------------------------- 97-98 (-) 14,59,426/- - ----------------------------------------------------------------------------- 98-99 36,05,229/- - ----------------------------------------------------------------------------- 99-00 (-)

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the gross amount charged by the service provider).19(ii). The term 'broadcasting' was re-defined under Section 65(14) of the Finance Act, 2002 as under:65. Definitions.- In this Chapter, unless the context otherwise requires,-(14). 'broadcasting' has the meaning assigned to it

Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

time limit. 3. An amendment to section 80(4) of VATA 1994 was enacted by section 47 of the Finance Act 1997 with effect from 18 July 1996. It reduced the six year time limit for the recovery of … ECJ’s Marks and Spencer decision had disclosed is to be found in the ECJ’s judgment on 24 September 2002 in the Grundig case [2000] ECR-1-8003, referred to by Lord Walker in paragraph 44 of his opinion. In … of 30 December 1982, was contrary to EU law as infringing article 95 of the Treaty, since it differentiated between home-produced and imported audiovisual and

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Declaration, or any other appropriate writ, order or direction under Article 226 declaring that Section 65(105)(zzzzt) of the Finance Act, 1994 as amended by Finance Act, 2010 unconstitutional and ultra vires, Article 246 of the Constitution of India … the other hand it is treated as providing services, which is ultra vires the Constitution of India. From 2002, Parliament has amended Central Sales Tax Act to widen definition of ".sale". to cover transfer of right to

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 … other product. Lastly it has been contended that the petitioner had filed Contempt (Civil) Case No. 999 of 2002 before this Court for initiating contempt proceeding for non-compliance of judgment dated 10.5.2002 passed in CWJC No. 2857/2000

Steel India Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 2 and 46(4)

Reported in : [2004]138STC121(Jharkh)

purchase of raw material was concerned. Exercising suo motu power of revision under Section 46(4) of the Bihar Finance Act, 1981 the Joint Commissioner of Commercial Taxes issued a notice dated February 26, 1998 upon the petitioner calling … the Commissioner exercising his revisional jurisdiction. It is in this background that the impugned order dated May 21, 2002 was passed by the Commissioner, Commercial Taxes, Jharkhand, whereby he having held that the petitioner had failed to … ORDER1. In terms of Notification No. S.O. 95 dated April 4, 1994 (which was based upon Industrial Policy Resolution of

Swan Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance (No. 2) Act, 1998 - Sections 89; Central Excise Act, 1944 - Sections 11AA; Customs Act, 1962 - Sections 142; Income Tax Act - Sections 87, 90, 92, 246, 260A and 264; Wealth Tax Act

Reported in : (2007)211CTR(SC)78; 2007(120)ECC140; 2007LC140(SC); 2007(214)ELT322(SC); JT2007(9)SC415; (2007)7SCC29; 2007(2)LC0907(SC)

operative from 1st September, 1998 to 31st January, 1999. The appellant filed declaration under Section 89 of the Finance Act, 1998 before the Commissioner of Central Excise on 31st December, 1998.The aforesaid declaration filed by the appellant came … 89 of the KVSS on 28th January, 1999.7. The Superintendent of Central Excise, Range II on 18th January, 2002 informed the appellant that the Application under Section 89 of the KVSS was re-examined by the Chief Commissioner's … therefore, it cannot be said that any appeal was pending under Section 95(ii)(c) of KVSS. The appeal dated 2nd September, 1998 in respect of order-in-original

Aquarius Travels (P) Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)111ITD53(Delhi)

it was submitted by the learned Counsel that the proviso to Section 14A which was introduced by the Finance Act, 2002 w.e.f. 11th May, 2001 provides that while completing the assessment relating to assessment year prior to asst.yr. 2001-02, … this submission he placed reliance on the decisions in the cases of. V. Uppalaiah v. Dy. CIT (2005) 95 TTJ (Hyd) 706 : (2005) 94 ITD 178 (Hyd); Narinder Singh Dhingra v. CIT ; CIT v.Rafiulla Tea

M/S Hb Stockholdings Ltd vs.the Asst. Commissioner of i.t.

Court : Delhi

Subject : Direct Taxation

expense, deduction or allowance claimed under this Act which is found to be false” was inserted by the Finance Act, 2002 with retrospective effect from 1.7.1995 and that in the circumstances of the case, the reassessment notices were justified.7. … years 1994-95 and 1995-96 (both dated 27.11.2002) are concerned, they are plainly outside the permissible time period under Sectionof the Income Tax Act, 1961. It is stated that since the notice was issued on 27.11.2002, i.e., well