Advanced Search Results

Hotel Asoka Vs. the Commercial Tax Officer-1, Dept of Comml. Taxes

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 1(2), 3, 5B, 5(2), 6(2), 7 and 30; Kerala Finance Act, 2006 - Sections 2(1); KVAT Act, 2003 - Sections 8; Kerala General Sales Tax (Amendment) Act, 2005; Karnataka Sales Tax Act, 1957 - Sections 17 and 17(6); Constitution of India - Articles 14, 19, 19(1), 226 and 265; Kerala General Sales Tax Rules - Rule 30

Reported in : 2008(1)KLJ419; (2009)25VST546(Ker)

the Kerala Finance Act, 2006 certain amendments were made in Section 7 of the KGST Act and in Section 8 of the KVAT Act, 2003 whereby certain changes were made in the provisions for payment of tax at … Commercial Taxes,Thiruvananthapuram.27th November 2006Circular No. 44/2006Sub: Kerala Finance Act, 2006 - Amendments under KGST Act, 1963 and KVAT Act, 2003 - Payment of tax at compounded rate - Dealers in foreign liquor and cooked food - Instructions - … at 10% on the sale turnover of alcohol by bar hotels. The KGST Act was amended by Kerala Finance Act, 2005 providing far payment of tax at compounded rate by bar licencees running hotels not being star hotels

Kwality Milk Foods Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (2006)100ITD199(Chennai)

has constituted this Special Bench to consider the following question: Whether amendment in proviso to Section 43B by Finance Act, 2003 could be construed to be curative, as such retrospective in nature? 2. We have heard the rival submissions … the case of Allied Motors (P.)Ltd v. CIT reversing Escorts Ltd. v. Union of India [l99l] 189 ITR 81 59 Taxman 160 (Delhi). In taking the above view, the Apex Court has approved the view taken in

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 … 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

Commissioner of Income Tax Vs. Heartland Delhi Transcription Services ...

Court : Delhi

Subject : Direct Taxation

begins.13. Sub-section (9) to Section 10B before it was deleted/omitted with effect from 1st April, 2004 by the Finance Act, 2003 used to read as under:―‖(9) Where during any previous year, the ownership or the beneficial interest in the … for deduction under Section 10B was setup by HICS after approval of Software Technology Park India (STPI) dated 8th July, 1999. Subsequently, this undertaking owned by HICS was transferred to the respondent assessee vide transfer agreement dated

Pawan Kumar and ors. Vs. Directorate of Revenue Intelligence

Court : Delhi

Subject : Criminal

Acts : Customs Act, 1962 - Sections 8, 11, 14, 27, 50(2), 111, 104, 113, 123, 132, 135, 135(1), 135(2), 136, 136(1) and 136(2); Finance Act, 2003; Income Tax Act, 1961 - Sections 43B; Finance Act, 1987; Indian Penal Code (IPC) - Sections 107; Foreign Exchange Regulation Act - Sections 18 and 67

Reported in : 2007(94)DRJ566; 2007(218)ELT331(Del)

135 of the Customs Act. This submission was based on the amendment in the Act made by the Finance Act, 2003, which had brought in the activities of fraudulent claim of duty drawback within the four corners of punishing … the other accused persons, namely, Pawan Kumar, Govind Jha, Radhey Lal and Gurcharan Singh in their statements under Section 8 of the Customs Act have also corroborated this fact. It is stated in the complaint that A.K. Saxena

Commr.of Income Tax-i,new Delhi Vs. Vatika Township P.Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

with amendments in Section 158BE, would be prospective i.e. it will take effect from 1st June, 2002. (f) Finance Act, 2003, again makes the position clear that surcharge in respect of block assessment of undisclosed income was made prospective. … 2008) CIVIL APPEAL NO.8769 OF2014(arising out of SLP (C) No.8901 of 2008) CIVIL APPEAL No.1160 OF2007CIVIL APPEAL NOS. 8766-8767 OF2014(arising out of SLP (C) Nos. 6767-6768 of 2014) JUDGMENT A.K. SIKRI, J.Delay condoned.2. Leave granted in all

Creative Infocity Ltd. Vs. Gujarat Informatics Ltd.

Court : Gujarat

Subject : Arbitration

Acts : Arbitration and Conciliation Act, 1996 - Sections 5, 8, 11 and 16; Gujarat Infrastructure Development Act, 1999 - Sections 2, 4 and 7; Companies Act, 1956; Evidence Act - Sections 91 and 92; Constitution of India - Articles 12 and 227; Gujarat Infrastructure Development Ordinance, 1999

Reported in : (2009)3GLR1877

It appears that the Concession Agreement contained various provisions with respect to the scope of arrangement namely design, finance, bill, market, lease, operate and transfer. The said Concession Agreement also contemplates lease in favour of the petitioner … Pvt. Ltd. v. Jayesh H. Pandya and Anr. reported in : AIR 2003 SC 2252, more particularly on Paras 12, 15 and 16,. has submitted … respondent - original defendant named the Gujarat Informatics Limited (hereinafter referred to as 'the respondent' for short) under Section 8 of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as 'the Act' for convenience) referring the parties

Sasi Vs. the Commercial Tax Officer

Court : Kerala

Subject : Sales Tax/Vat

Acts : Kerala Value Added Tax Act, 2003 - Sections 8 and 66(3); ;Finance Act, 2009; ;Kerala General Sales Tax Act, 1963 - Sections 7 and 43; ;Kerala Value Added Tax Rules - Rule 11(2)

Reported in : 2010(1)KLT661

the same ought to have been fixed at Rs. 1,50,000/-, in view of the provisions contained in the Finance Act, 2009. Being a mistake apparent on the face of record it was ought to be rectified. Through Ext.P6, … in this Writ Petition is against Ext.P6 notice issued under Section 66(3) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Through the said notice, the 1st respondent had intimated the petitioner about proposal to revise Ext.P5 … the petitioner about proposal to revise Ext.P5 permission already granted under Section 8(b) read with Rule 11(2)(i) of the KVAT Act and Rules. The petitioner

Assam Brook Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : ExciseCivil

Acts : Central Excise Tariff Act, 1985; Central Excise Act, 1944 - Sections 3 and 5A; Additional Duty of Excise (Goods of Special Importance) Act, 1957; Additional Duties of Excise (Textile and Textile Articles) Act, 1978; Finance Act, 1978 - Sections 32(4); Finance Act, 2002; Finance Act, 2003 - Sections 157 and 157(3); Central Excise Rules, 1944 - Rule 8 and 8(1); Punjab Sales Tax Act

way of surcharge, at the rate of Rs. 1 per kg. was introduced by Section 157 of the Finance Act, 2003. The duty imposed, thereafter, was included in the First Schedule to the Tariff Act of 1985. The demand … During the pendency of the aforesaid writ petitions, a Notification bearing No. 33 of 1999 was issued on 8.7.1999 exempting, amongst others, tea cleared from a unit located in any of the Northeastern States from the duty

J.K. Industries Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Act, 1975 - Sections 3, 8C, 9 and 9A to 9C; Customs Tariff (Amendment) Act, 1982; Customs Act, 1962 - Sections 12, 15, 46, 58, 68, 72 and 129; Indian Tariff Act, 1934; Finance Act, 2003 - Sections 8B, 8C, 8(8) and 15(1); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2000 - Sections 9AA; Income Tax Act, 1922 - Sections 34; Income Tax Act, 1961 - Sections 148; Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - Rules 2, 3, 4, 5 to 17, 18, 19 and 20; Constitution of India - Articles 12, 14, 136, 226, 227, 229 and 265

Reported in : 2005(103)ECC152; 2005(186)ELT3(Raj)

before competent authority before goods are cleared from warehouse under Section 68.35. Until Section 15(1)(b) was amended vide Finance Act, 2003, the rate of duty and valuation of tariff was to be done as per the date on which … judgment of the Gujarat High Court in Appollo Tyres Ltd. v. Union of India, Civil Special Application No. 8747/2004, decided on 20th July, 2004. The decision of the Gujarat High Court has been rendered in relation to