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

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

8.7.1999..The Union of India preferred SLP (c) No. 4131-34/2003 against the judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz. from 8.7.1999 to 28.2.2001 for … 1982 by which retrospective effect to the amendments of Rules 9 and 49 of Central Excise Rules, 1944 was brought about and which is pari … passed by the Commissioner of Central Excise (Appeals), Guwahati directing the petitioners to deposit the said amount under Section 35F of the Central Excise Act, 1944 as pre-condition for hearing the appeal filed by the petitioners against

R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1982 - Sections 51; Central Excise Act, 1944 - Sections 5A, 5A(1), 11A and 11B; Central Excise (Amendment) Act, 1985 - Sections 11A; Finance Act, 2003 - Sections 154, 154(1) and 154(4); Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3(3); Bombay Sales Tax Rules, 1959 - Rule 41E; ;Orissa Sales Tax Act, 1947 - Sections 6; Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 - Sections 26; ;Central Excise Rules, 1982 - Rules 9, 9(1) and 49; Bombay Sales Tax (Amendment) Rules, 1992 - Rule 41E; ;Constitution of India - Articles 13, 14, 16 and 19, 19(1), 31(1), 265, 276(2) and 286; ;Orissa Sales Tax Validation Act, 1

Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725

appeals. Immediately after the decision of the Division Bench of the Gauhati High Court, Section 154 of the Finance Act, 2003 was enacted by Parliament. The section reads as follows: "154.Amendment of notifications issued under Section 5-A of the … Supp. SCC 350 relied upon by the petitioners, by virtue of the retrospective amendment of Rules 9 and 49 of the Central Excise Rules in 1982, commodities obtained at an intermediate stage of manufacture in a continuous

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

the value. K.7 Section 3A(2) of the Customs Tariff Act, 1975 as it stood prior to amendment by Finance Act, 2003 with effect from 1-3-2002 reads as under: (2) For the purpose of calculating under this section special additional … 20"Fibre Drum : Outside varnished with paper pasted on to and bottom C.2 Even otherwise, page 474, - 492 of Vol. Ill are copies of packing lists accompanying the imported Ascorbic Acid. Bottom pages 247 - 248

Gujarat Ambuja Cements Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Subject : ConstitutionService Tax

Acts : Finance Act, 2000 - Sections 116 and 117; Finance Act, 2003 - Sections 158; Service Tax Rules, 1994 - Rules 2(1); Service Tax (Amendment) Rules, 1997; Finance Act, 1994 - Sections 64(3), 65, 65(5), 65(28), 65(41), 66, 66(3), 67, 68, 68(1), 69, 69(2), 69(5), 70, 70(1), 71, 71A, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Finance Act, 1997 - Sections 68(1A) and 84; Finance Act, 1998; Service Tax (Amendment) Rules, 1998; Motor Vehicles Act, 1988 - Sections 2; Constitution of India - Articles 14 and 246(1); Punjab Passengers and Goods Taxation Act, 1952 - Sections 3(3); Service Tax Act, 1994

Reported in : AIR2005SC3020; (2005)4CompLJ440(SC); (2005)194CTR(SC)428; 2005(99)ECC377; 2005(182)ELT33(SC); [2005]274ITR194(SC); JT2005(Suppl3)SC389; (2005)4SCC214; 2006[3]STR608; 200

the constitutional validity of Sections 116 and 117 of the Finance Act 2000 and Section 158 of the Finance Act, 2003 by which the decision of this Court in Laghu Udyog Bharati and Anr. v. Union of India and … present petitioners in Laghu Udyog Bharati During the pendency of writ petitions, on 2nd June 1998 notification No. 49/98 was issued exempting services provided by goods transport operators from the levy of service tax altogether and by

Assistant Commissioner of Income-tax Vs. Uttamchand V. Sethiya

Court : Gujarat

Subject : Direct Taxation

the category of assessees and for some years, there is no surcharge at all.... . . . (f) Finance Act, 2003, again makes the position clear that surcharge in respect of block assessment of undisclosed income was made prospective. … A search and seizure operation was carried out at the residential and business premises of the assessee under section 132 of the Act. The assessee filed return for the block period within 45 days of receipt of

L.H. Sugar Factories Ltd. and ors. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2004)(93)ECC224

But the appeals cannot be closed on the above basis in view of subsequent amendment brought under the Finance Act 2003 with retrospective affect. These provisions will have effect for the period from 16.7.97 to 16.10.98 Following are the … of refund already granted consequent to the judgment of the Supreme Court in Laghu Muddying Bart. Provisions of Section 115 of the Finance Act 2000 was made retrospective from 16.7.97. Thus, Service Tax became payable on services … view of Notification No. 41/97 ST dated 5.11.97. Subsequently by Notification No. 49/98 dated 2.6.98 which came into effect from 2.6.98 services of goods transport

Mcdowell and Co. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

on the date of issue of Show Cause Notices and also after its amendment (with retrospective effect) by Finance Act, 2003 will not cover such users availing services of Goods Transport Operators during the aforesaid period. The demands have … the Goods Transport Operators in relation to the carriage/transportation of goods was imposed in the Finance Act, 1977.vide Section 65(17) w.e.f. 16.11.1997. The levy of service tax on the textile services rendered by the Goods Transport Operators … services rendered by the Goods Transport Operators was withdrawn by Notification No. 49/98 dated 2.6.1998. In other words, the effective period for levy of service

The State of Karnataka vs M/S Vaswani Estates Developers

Court : Karnataka

REVISION PETITION No.2 OF 2022 IN STRP No. 181/2018 BETWEEN:1. THE STATE OF KARNATAKA, REPRESENTED BY THE SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU 560001. …PETITIONER (BY SRI ADITYA VIKRAM BHAT, AGA) AND:1. M/S VASWANI ESTATES DEVELOPERSPRIVATE LIMITED, … FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE) THIS STRP IS FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT., 2003 AGAINST THEJUDGMENT DATED 28.04.2017 PASSED IN STA.Nos.971 TOTRIBUNAL AT BENGALURU, PARTLY ALLOWING THE APPEALS AND UPHOLDING THE RECTIFICATION … ROAD, CHETPET, CHENNAI - 600031. -7-2. AVINASH PRABHU,S/O. PETER PRABHU, AGED ABOUT 49 YEARS, RESIDING AT No.880, CMC MAHADEVAPURA, BENNINGANAHALLI POPST, NEST TO RAILWAY FLYOVER,

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Further amendments to section 83 were introduced by section 170 and paragraph 2 of Schedule 33 to the Finance Act 2003. In Inland Revenue Commissioners v Joiner [1975] 1 WLR 1701, 1715-1716 Lord Diplock said that it was a … The process of demutualisation was achieved by a scheme of transfer approved by the Court of Session under section 49 of and Schedule 2C to the Insurance Companies Act 1982 ("ICA 1982"). Some of the provisions of the

Assistant Commissioner of Income Vs. Apsara Processors (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)645

by the assessee. Sub-clause (iii) of Section 271(1)(c) has been amended by Finance Act, 2002 w.e.f. 1st April, 2003, and by the amendment the words "in addition to tax payable" have been replaced by the words "in … is loss having regard to the amendment made by the Taxation Laws (Amendment) Act, 1975, and by the Finance Act, 2002 ?" 2. The facts which are common in all the cases are that all the assessees have … given retrospective effect : (iii) CIT v. S.R. Patton (1992) 193 ITR 49 (Ker) affirmed by Supreme Court in CIT v. S.R. Patton (1998) 233