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Vindhyachal Distilleries Pvt. Ltd. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Subject : Service Tax

Acts : Finance Act, 2005 - Sections 65(76), 68 and 69; Central Excise Act, 1944 - Sections 2; Madhya Pradesh Excise Act, 1915; Central Excise Tariff Act, 1985; Finance Act, 1994 - Sections 65, 66 and 68(1); Madhya Prades General Sales Tax Act, 1958 - Sections 2; Madhya Pradesh Country Spirit Rules, 1995; Madhya Pradesh Country Spirit Rules, 1995 - Rules 2A and 3(3); Service Tax Rules, 1994 - Rules 4A, 4A(1) and 6; Service Tax (Amendemnt), Rules 1997 - Rule 2; Service Tax Rules, 1944

Reported in : (2007)7VST197(MP)

Distilleries Pvt. Ltd. (in W.P. No. 2346/2006).3. It is further averred that on 16.6.2005 Section 65(76)(b) of the Finance Act, 2005 was amended and 'Packaging Activity' was also brought within the ambit of service tax. On 9th September, 2005, … means goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985. Chapter 22 of the Central Excise Tariff Act, 1985 covers Beverages, Spirits and Vinegar, however, as per Chapter Note … and sealing by pilfer proof cap of the glass bottles of volume 750 ml, 375 ml, 250 ml, and 180 ml are fixed at Rs.

Hm Treasury Vs. Ahmed and Others

Court : UK Supreme Court

Subject : Land Acquisition

the Security Council had decided that all States shall, among various other measures “ "(d) Prevent those who finance, plan, facilitate or commit terrorist acts from using their respective territories for those purposes against other States or … 2001. It received the Royal Assent on 14 December 2001. It was followed by the Prevention of Terrorism Act 2005, which received the Royal Assent on 11 March 2005, the Terrorism Act 2006 which received the Royal Assent … decisions of the Security Council in accordance with the present Charter." 10. Chapter VII sets out the action to be taken with respect to threats … time limited and must be approved by both Houses of Parliament: sections 7, 8 and 10. The systems that have been provided for in the

In Re: R and B Falcon (A) Pty Ltd.

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2007)289ITR369AAR

scope of FBT, it will be apposite to refer to the material provisions of the Act. By the Finance Act, 2005 Chapter XII-H which comprises of Sections 115W to 115WL, was inserted in the Act w.e.f. 1st April, 2006. 115WA. … they are not technical terms, they have to be given meaning as understood by English speaking people. [Para 7] The word |residence| takes its colour from the context in which it is used. Insofar as the said

Maa Sharda Wine Traders Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Excise

Reported in : AIR2009MP207; 2009(3)MPHT304; 2009[15]STR3; [2009]22STT105; (2009)22VST170(MP); 2009(5)AIRKarR498

constitutional validity of Section 65(76b) of the Finance Act, 1994 (for short, 'the Act') as amended by the Finance Act, 2005 was challenged primarily and principally on the ground that there is lack of legislative competence on the part … the retail contractor. The 1915 Act contains provisions with regard to the manufacture, supply and sale of liquor. Chapter IV of the 1915 Act deals with the manufacture, possession and sale of liquor. Section 13 of the … Division Bench in Vindhyachal Distellaries Pvt. Ltd. v. State of M.P. [2007] 7 VST 197 (MP) has not appropriately considered the decision rendered in Som

Nikesh Tarachand Shah Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

two Parts so that the provision of monetary threshold does not apply to the offences.” 23. By the Finance Act of 2015, by Section 145, the limit of Rs.30 lakhs in Section 2(y) was raised to Rs.1 crore … offences under the Act itself are concerned. When the Act was finally enacted in 2002 and notified in 2005, this scheme changed radically. Now, both the offence of money laundering and the predicate offence were to be … any proceedings relating to confiscation of such proceeds of crime under this Chapter, he may, by order in writing, provisionally attach such property for a … years” had been substituted. Section 5. Attachment of property involved in money-laundering. 7 (1) Where the Director or any other officer not below the rank

The Commissioner of Income-tax. Vs. Shri Bharat R. RuiA.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43(3), 43(5) ; Securities Contracts (Regulation) Act, 1956 - Sections 2(ac), 2(h), 18A ;

speculative business. 6) Mr. Gupta further submitted that clause (d) inserted to the proviso to Section 43(5) by Finance Act, 2005 specifically provides that with effect from 1/4/2006 exchange permitted derivative transaction shall not be deemed to be a … is, whether the derivative transactions fell outside the scope of main Section 43(5) of the IT Act. 25) Chapter IV of the Act contains provisions relating to the computation of profits and gains of business or profession. … of Davenport & Co. P. Ltd. V/s. CIT reported in 100 ITR 715 (S.C.), Mr. Mistri submitted that a transaction can be said to be

Eversmile Pre-fab Pvt. Ltd. Vs. Commissioner of Central Excise Thane-i ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

which was upheld by the Supreme Court [2005 (184) ELT 120 (SC)]. 7. With reference to the submissions made by the learned counsel on the … plaster, cement, asbestos, mica or other similar materials not elsewhere specified or included" underwent a change under the Finance Act, 1997 and, accordingly, three sub-headings came into existence from 1.4.1997, of which SH 6807.20 covered "blocks, slabs, concrete … (supra) as affirmed by the Supreme Court vide Excon Building Material Mfg. Co. Pvt. Ltd. vs. CCE, Bombay 2005 (186) ELT 263 (SC), the learned counsel submitted that the assessee in that case had never claimed that … relevant period. The entries at serial No.3 ibid. read as follows:- S.No. Chapter or Description of goods Rate of duty Heading No. ------ --------------- -------------------------

The Union of India and Another Vs. the Highland Produce Co. Ltd. and O ...

Court : Kerala

Subject : Service Tax

Supreme Court that is, conflict between the statute particularly Section 70 and the Rules, continued to exist until Finance Act, 2005 introducing Section 70(2) of the Act with effect from 13.5.2005 was passed and so much so, Rule providing … manner as may be prescribed at the rate specified in section 66 and all the provisions of this Chapter shall apply to such person as if he is the person liable for paying the service tax in … with effect from 13.5.2005 i.e. after sub-section (2) was introduced to Section 70 of the Finance Act, 1994 (hereinafter called “the Act”). We have heard

Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

Subject : Service Tax

1975, the Central Excise Act, 1944, the Central Sales Tax Act, 1956, the Finance Act, 2001 and the Finance Act, 2005 and to repeal certain enactments.31. By Taxation Laws (Amendment) Act, 2017, the Finance Act, 2010, Chapter VII has … have proceeded to hear the writ petition finally. Facts in the Writ Petition (C) No.7459 of 2017 4 7. Mohit Mineral Pvt. Ltd. (hereinafter referred to as the 'writ petitioner') is a Company incorporated under the Companies

In Re: the Population Council Inc.

Court : Authority for Advance Rulings

Subject : Direct Taxation

the applicant is liable to pay the FBT'.6. Here it will be of interest to note that by Finance Act, 2005, Chapter XII-H (containing Sections 115WA and 115WB) is inserted in the Act w.e.f. 1st April, 2006. The caption of … v. Smith (1836) 2M & W. 191; Steel Authority of India Ltd. v. National Union Waterfront Workers (2001) 7 SCC 1; CIT v. Justice R.M. Dutta (1989) 180 LTR 86 (Cal); Ganji Krishna Rao v. CIT (1996)