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State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

Constitution; Cooley on Taxation - referred to.List of Acts Constitution of India; Finance Act, 1994; Finance Act, 2002; Finance Act, 2003; Finance Act, 2004; The Kerala Tax on Luxuries Act,1976; Uttarakhand (Uttar Pradesh Entertainment and Betting Tax Act, 1979; … entertainment tax under provisions of respective State enactments relatable to Entry 62 - List II of the Seventh Schedule of the Constitution and also liable to pay service tax under provisions of the Finance Act, 1994 as … India - Articles 246, 248 and Seventh Schedule, List I, II & III - Constitutional Scheme regarding distribution of Legislative Powers - Legislative competence to

Commissioner of Wealth Tax Vs. Mohan Exports India P. Ltd.

Court : Delhi

Subject : Direct Taxation

concerned, the AO passed an order on 17th March 1993 again determining the value of property as per Schedule III of WTA at Rs. 4,19,45,260/-. 9. The Assessee's appeals for both AYs 1989-90 and 1990-91 were disposed of … favour of the Assessee. Therefore it was not an 'asset' under Section 40 (3) of the WTA Nos. Finance Act 1983. The CIT (A) accepted the above plea and held that the value of the land at 8 … by the Revenue are directed against a common judgment dated 29th September 2003 passed by the Income Tax Appellate Tribunal ( ITAT ) in WTA

Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

Subject : Education

for review. (10.) Mr. Choudhury, did not dispute the plea of non applicability of Section 154 of the Finance Act,2003, Schedule IX thereto and the rendering of the Apex Court in R.C. Tobacco (Supra) to the issues relatable to … as sought for is warranted. The learned Addl. Advocate General to consolidate this contention heavily relied on Clause 3 of the Policy,2007 emphasizing as well on the plentitude of power of the Government as the framer of

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

by the Government of Sikkim and entered into agreements with the State - Pursuant to amendment by the Finance Act, 2003, inclusion of new category of taxable services-"Business Auxiliary Service" - Issuance of notices to the respondents by the … powers are traceable to any of the entries in List II and III to Seventh Schedule of Constitution of India. (v) Power to tax the … Etc. List of Keywords Paper lottery; Online lottery; Betting and Gambling; Service Tax; Principal-principal agreement; Principal-agent agreement; Seventh Schedule; Sole purchasers/distributors of lottery tickets; Taxable services; Actionable claim; Negative list; Noscitur a sociis; Res extra commercium; Residuary

Sterlite Industries (India) Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2006)102TTJ(Mum.)53

etc. and other concerning the payment with regard to provident fund, superannuation fund or gratuity fund, etc. The Finance Act, 2003, omitted second proviso and the 1st proviso is made applicable with regard to all the payments including the … was declared.This P&L a/c was duly prepared in accordance with the provisions of Parts II and III of Schedule VI to the Companies Act, 1956 (1 of 1956), which was as per the requirement laid down in

Commissioner of Income Tax Vs. A.M. Habeeb

Court : Kerala

Subject : Direct TaxationCivil

Acts : Income Tax Act, 1961 - Sections 249(1), 253(6), 260A, 260A(2) and 260A(7); Wealth-tax Act, 1957 - Sections 27A; Kerala Court Fees and Suits Valuation Act, 1959 - Sections 52A - Schedule - Article 3; Finance Act, 1999; Code of Civil Procedure (CPC) , 1908 - Sections 100; Kerala Court Fees and Suits Valuation (Amendment) Act, 2003

Reported in : (2004)188CTR(Ker)100; [2004]268ITR344(Ker); 2004(2)KLT202

Section 52A r/w sub-item (c) of item (iii) of Article 3 of Schedule II to the Act. The standing counsel for the IT Department filed … on which the fee for appeal provided under Section 260A of the IT Act was omitted by the Finance Act, 1999 is virtually resurrected in the Court Fees Act and that unlike under the very scheme of the … Act, 1959 (hereinafter referred to as 'the Act') inserted by the Kerala Court Fees & Suits Valuation (Amendment) Act, 2003 providing for Court fee payable on memorandum of appeal filed before the High Court against the orders of

K.A. Jose Vs. R.T.O. and anr.

Court : Kerala

Subject : Sales Tax/VATConstitution

Acts : Andhra Pradesh Rural Development Act, 1996 - Sections 7(1); Assam Taxation (On Goods Carried by Road or Inland Waterways) Act, 1954; Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Act, 1993; Bihar Taxes on Entry of Goods into Local Areas for consumption, Use or Sale thereof Ordinance, 1993; Cantonments Act, 1924; Constitution of India - Articles 14, 19, 19(1), 213, 245, 246, 255, 265, 286 and 301 to 304; Finance Act, 1996; Finance Act, 2003; Himachal Pradesh Taxation (on certain Goods Carried by Road) Act, 1991; Kerala Finance Act, 1996; Kerala General Sales Tax Act, 1963; Kerala Municipality Act, 1994; Kerala Panchayat Raj Act, 1994; Kerala Tax on Entry of Goods into Local Areas Act, 1994 - Sections 2(1), 3, 3(1), 4 and 9; Kerala Tax on En

Reported in : 2008(1)KLJ128

the time of entry into the local area. Charging Section 3 which stood prior to the amendment by Finance Act 2003 read as follows:(1) Subject to the provisions of this Act, there shall be levied and collected a tax … exercise of its powers under Articles 245 arid 246 read with Entry 52 List II of the VII Schedule to the Constitution of India. Two batches of cases have also come up for our consideration; some pertaining … to trade and commerce under Entry 26 of List II or List III. However, this limitation on the State Legislature is lifted in two cases,

Thressiamma L. Chirayil Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala Tax on Entry of Goods into Local Areas Act, 1994 - Sections 2(1), 3 and 4; Kerala Finance Act, 1996; Assam Taxation (On Goods Carried by Road or Inland Waterways) Act, 1954; Rajasthan Motor Vehicles Taxation Act, 1951; Andhra Pradesh Rural Development Act, 1996 - Sections 7(1) and 9; Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1991; Motor Vehicles Act, 1988; Kerala Panchayat Raj Act, 1994; Kerala Municipality Act, 1994; Cantonments Act, 1924; Finance (Amendment) Act 2003; Kerala General Sales Tax Act, 1963; Constitution of India - Articles 14, 19(1), 213, 245, 246, 255, 265, 286, 301, 302, 303 and 304

Reported in : 2007(1)KLT303; (2007)7VST293(Ker)

the time of entry into the local area. Charging Section 3 which stood prior to the amendment by Finance Act 2003 read as follows:(1) Subject to the provisions of this Act, there shall be levied and collected a tax … exercise of its powers under Articles 245 and 246 read with Entry 52 List II of the VII Schedule to the Constitution of India. Two batches of cases have also come up for our consideration; some pertaining … to trade and commerce under Entry 26 of List II or List III. However, this limitation on the State Legislatures is lifted in two cases,

Mather and Company Pvt. Ltd., Kochi, Rep. by Its Managing Director K.M ...

Court : Kerala

Subject : Sales Tax

Reported in : 2012(3)KLT41(SN)(C.No.43)

Section 8(a) (iiii) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as ‘Act’) by the Finance Act 2007 (Act 15/2007) published in the official gazette of the State of Kerala dated 28.07.2007, taking away the … from outside the State and for the purchase value of goods so deducted shall pay tax at the scheduled rate applicable to such goods. Xx xx xx xx Provided also that notwithstanding anything contained in this Act, … transactions, being ‘work contract’, is eligible to tax under both the enactments. 3. With regard to the tax liability, the petitioners had been paying compounded

Chottanikkara Saheerali, vs Union of India,

Court : Kerala

be in the form or forms as may be provided for different class or classes of companies in Schedule III: Provided that the items contained in such financial statements shall be in accordance with the accounting standards: Provided … 029. BY ADVS. NAVOD PRASANNAN PATTALI SRI.K.V.KRISHNAKUMAR RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO 46, NORTH BLOCK, NEW DELHI-110 001. 2 MINISTRY OF CORPORATE AFFAIRS, REPRESENTED BY … THAIKKATTUKARA P.O., MUTTAM, ERNAKULAM-683 106. 5 EXPERTZLAB TECHNOLOGIES PRIVATE LIMITED, SECOND FLOOR, ACT CHAMBERS, PALARIVATTOM, KOCHI, ERNAKULAM-682 025. BY ADV SMT.T.C.SOWMIAVATHY BY ADV SHRI.P.VIJAYAKUMAR, ASG … MR.JUSTICE N.NAGARESH WEDNESDAY,THE 16TH DAY OF JUNE 2021/26TH JYAISHTA, 1943 WP(C) NO. 20033 OF 2020 PETITIONERS: 1 KARERAT ARUNKUMAR, 1108, SUNNY PALACE, CHANGAMPUZHA, SAMADHI ROAD,