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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judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz.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 … means 'admit to consideration'. It would therefore appear that the direction to the court in the proviso to Section 9 is that the court shall not proceed to admit to consideration an appeal which is not accompanied by

Pabhojan Tea Estate Vs. The Union of India, Represented by the Secreta ...

Court : Guwahati

Subject : Excise

account of delayed payment made by the writ petitioner of (1) additional duty of excise payable under the Finance Act 2003, (2) cess payable under the Tea Act and (3) Education cess payable under the Finance Act on the … questions. One of the questions which was referred to the third judge for his decision was – Whether Section 9 ( 2 ) of the CST Act visualize any payment of interest The third judge answered the question

Union of India (Uoi) and ors. Vs. MartIn Lottery Agencies Ltd.

Court : Supreme Court of India

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 9(1), 65, 65(19), 65(50), 65(105), 66, 68 and 271; Finance Act, 2003 - Sections 65 and 65A; Finance Act, 2008; Finance Act, 1983; Lottery (Regulation) Act, 1998 - Sections 4; Sale of Goods Act, 1930 - Sections 2 and 2(7); Central Excise Act, 1944 - Sections 2; Income-tax Act - Sections 22; Constitution of India - Articles 19, 162, 245 and 246, 268A and 298

Reported in : (2009)223CTR(SC)321; JT2009(11)SC151; 2009(7)SCALE341(1); (2009)12SCC209; [2009]17STJ237(SC); 2009[14]STR593; [2009]20STT203; 2009(6)LC2739(SC); (2009)24VST1(SC); 2009AIRSCW5301; [2009] 7 SCR 946

marketing of service provided by the client; orThe term 'business auxiliary service' was inserted in the Act by Finance Act, 2003 which came into force on 01.07.2003. The term 'business auxiliary service' includes services as a commission agent, but … and marketing of lottery tickets would be exigible to `Service Tax' within the meaning of the provisions of Section 65(105) of the Finance Act, 1994 (hereinafter called and referred to for the sake of brevity as `the … and not Sub-clause (i) thereof.(ii) As United Nations-Central Product Classification (UN-CPC) Heading 96920 contains `gambling and betting' services and covers `organization of lotteries' and, thus,

Ambica Industries Vs. Commissioner of Central Excise

Court : Supreme Court of India

Subject : CivilExcise

Acts : Central Excise Act, 1944 - Sections 33, 35C, 35G, 35G(1), 35G(9), 35H, 36B, 66, 66(1), 66(2), 66(8) and 274(2); Finance Act, 2003 - Sections 144 and 145; Income Tax Act, 1961 - Sections 256(2); Code of Criminal Procedure (CrPC) ; Income Tax Act, 1922 - Sections 33, 66 and 66(1); Customs Act; Companies Act, 1956 - Sections 1A, 2(11), 10A and 10F; Code of Civil Procedure (CPC) - Sections 20, 100, 100(1), 141 - Order 2, Rule 2 - Order 23, Rule 1

Reported in : 2007(213)ELT323(SC); JT2007(8)SC467; 2007(8)SCALE488; (2007)6SCC769; [2007]9STT1; (2009)20VST1(SC)

on or before 1.7.2003. Final orders passed after the said date by reason of Section 144 of the Finance Act, 2003 were made appealable to the High Court under an entirely substituted Section 35G, whereas Section 145 of the … Tribunal.15. In a case of this nature, therefore, the cause of action doctrine may not be invoked.16. Sub-section 9 of Section 35G, whereupon Mr. C. Hari Shankar, learned Counsel places strong reliance, in our opinion, does not

Commissioner of Central Excise Vs. Mangalam Cement Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)7STR673

the constitutional validity of Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003 as well as Section 71A of the Finance Act, 1994, therefore, the matter was subjudice. The Hon'ble the … in J&K Industries Ltd. v. CCE Indore, reported in 2006(3) STR 14, more particularly on paragraphs 8 and 9 of the judgment and the decision in Indian Farmers Fertilizer Co-op. Ltd. v. CCE, Bareilly, reported in 2007(5)

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

Matched in: Parties Vodafone International Holdings B.V., a Company Incorporated Under the Provisions of the Companies Act Vs. Union of India (Uoi), Ministry of Finance and Asstt. Director of Income Tax (international Taxation)

Abrest Engineering Company Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Sales Tax Rules, 1983 - Rule 26A; Bihar Finance Act, 1981 - Sections 43

Reported in : [2003(3)JCR110(Jhr)]; [2004]138STC319(Jharkh)

Matched in: Citation [2003(3)JCR110(Jhr)]; [2004]138STC319(Jharkh)

Jagatdal Jute and Industries Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2004)1SOT210(Kol.)

the return of income for the year, is unsustainable in law particularly in view of amendments, introduced by Finance Act, 2003 in section 43B of Income Tax Act, 1961, which are to be treated as having retrospective effect covering

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 … v. The State of Orissa (1954) 1 SCR 1,11; RS Joshi v. Ajit Mills Ltd. (1977) 4 SCC 98,108). The justification put forward by the respondent for enacting Section 154 was therefore really unnecessary. Nevertheless, while we

Parbhudas Kishoredas Tobacco Products Ltd. and ors. Vs. Union of India ...

Court : Madhya Pradesh

Subject : Sales Tax/VAT

Reported in : (2009)20VST853(MP)

to them.3. In the year 1994, the Central Government imposed levy of service tax on various services by Finance Act of 1994. Provisions were made for levy, collection and other related matters of service tax. It is put … this common order. For the sake of clarity and convenience, the facts in Writ Petition No. 181 of 2003 are adumbrated herein.2. The petitioners Nos. 1, 2 and 4 are bidi manufacturers and hire the services of … Tribunal or other authority. By providing validation in the Finance Act, 2000, Section 116 of the said Act, the Government has also amended the definition … illegal and inasmuch as only a declaration has been made. Under Section 94, which enjoins power to make Rules, service tax cannot be made payable