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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 … State entry under the entry 66 of the list second and entry 8 of the list second of the Schedule of Constitution. We are concerned

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 … orders as the Hon'ble Court may deem just and proper in the facts and circumstances of the case.” 8. The Division Bench of the Delhi High Court passed ad interim order on 25.08.2017. In the interim order

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 … the State entry under the entry 66 of the List II and 8 of the List II of the Schedule of the Constitution. We are

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. … also be said to have residence in the designated city in India, which is a transit city. [Para 8] The terms |conveyance| and |transport| are used many a times interchangeably. They are almost synonymous though there is

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)(208)ELT578AAR

Contingent Duty (NCCD) @ 23% (levied under the Finance Act, 2001), Additional Duty (AED) @ 5.5% (levied under Finance Act, 2005) and Education Cess (EC) @ 2% of aggregate of all duties (levied under Finance(No. 2) Act, 2004). Notification … regard to Question No. 1 it is stated that as per the supplementary note No. 1 of the Chapter 21 of the Central Excise Tariff Act, 1985 (for short "the Tariff Act"), "Pan Masala" means any preparation … question is in affirmative then whether all the duties discharged under Rule 8 of the Central Excise Rules, 2002 such as Basic Excise Duty [BED],

Gaurav Kumar Bansal Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

is mentioned in the memorandum dated 08.04.2015. It is submitted that, the XV-Finance Commission in para 8.11 of Chapter 8 of its report for the period 2021-22 to 2025-26, while making allocation under NDRF and SDRF inter alia, … deceased who have succumbed to the pandemic of Covid-19, in view of Section 12 of the Disaster Management Act, 2005 (hereinafter referred to as ‘DMA2005). It is also further prayed for an appropriate direction to the respondents -

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. … Court in the case of CIT V/s. Nirmal Trading Co. reported in 82 ITR 782 has held that letters of renunciation conferring on the renouncee

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 … Finance Act, 2005 Warburton v. Loveland (1832) 2D. & Cl. 480; The Duke of Buccleuch (1889) 15 P.D. 86; Becke v. Smith (1836) 2M & W. 191; Steel Authority of India Ltd. v. National Union Waterfront Workers

M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

entries in Chapter 24 of the 1985 Act, pan masala may or may not contain tobacco. 32. The Finance Act, 2005 (18 of 2005) substituted the First Schedule to the ADE Act with a new First Schedule that did … February, 2006, the petitioners have discharged ADE at 18% on the sale of such pan masala containing tobacco. 8. For the period 1st April, 2005 to 28th February, 2006, therefore, the petitioners have claimed exemption from payment

Commissioner of Income Tax vs.m. S. Aggarwal

Court : Delhi

Subject : Direct Taxation

-B of the Income-tax Act. Chapter XIV-B consisting of sections 158B to section 158BH was introduced by the Finance Act, 1995 with effect from 1.7.1995 to make procedure of assessment of search cases more effective. The chapter is … Order were set aside by the Tribunal vide order dated 19th January, 2003.4. By order dated 23rd May, 2005 ITA1692005 was admitted and the following substantial question of law was framed:-"―Whether the Income Tax Appellate Tribunal was … not procured. The gifts were given by way of two cheques dated 8th May, 1999 and 12th May, 1999 of Rs.25,00,000/- each, drawn on Hong