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Ms.Advait Steel Rolling Mills Vs. Union of India and ors.

Court : Chennai

Subject : Custom

Acts : Finance Act, 2008 ; Customs Act, 1962 - Section 12, 76F, 2, 2(18), Clause 27; Special Economic Zones Act, 2005 - Sections 1, 7, 26, 30, 2(c), 2(g), 3, 4, 51, 26(2); Special Economic Zones Rules, 2006 - Rule 27, 30; Constitution of India. - Articles 19(1)(g), 265, 269(2), 269(1)(g), 266, 245, 246, Entry 83 of List 1 of Schedule 7

was being levied, in respect of several iron and steel items, in accordance with the provisions of the Finance Act, 2008. However, vide Notification No.66/2008-Customs, dated 10.5.2008, the effective rate of duty, leviable on goods exported out of … of India.4. It had been further stated that, even according to the provisions of the Special Economic Zones Act, 2005, there is no scope for the levying of duties of customs, in respect of goods, which are received … Articles 245 and 246 read with Entry 83 of List I of Schedule VII of the Constitution of India. The said Entry reads as `Duties … Trade and Warehousing Zone) and includes an existing Special Economic Zone;. Section 7 of the Act deals with the exemption from the taxes duties and

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, … that as per Section 2(d) of the Central Excise Act, excisable goods 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 … 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.

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

but does not include road, airport, railway, transport terminal, bridge, tunnel, long distance pipeline and dam;‖ 4. By Finance Act 2005 service tax was imposed under Section 65(105)(zzq) on any service provided or to be provided, to any person … have any power under the residual entry to impose tax on entries under List II of the Seventh Schedule of the Constitution. (iii) The Parliament cannot impose service tax on material or goods used in execution of … Explanation to Notification No.15/2004-ST dated 10th September, 2004 and Notification No.18/2005-ST dated 7th June, 2005 and in Notification No.1/2006-ST dated 1st March, 2006, the challenge

Commnr. of Income Tax, Jalandhar-i Vs. Shri Rajiv Bhatara

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 4(1), 113, 154, 158B, 158BA(2), 158BB, 158BC and 260(A); Finance Act, 2000; Finance Act, 2002 - Sections 113; Finance Act, 2001 - Sections 2(1) and 2(3); Constitution of India - Article 271

Reported in : (2009)222CTR(SC)209; [2009]310ITR105(SC); JT2009(4)SC39; 2009(3)SCALE16; (2009)13SCC315; [2009]178TAXMAN285(SC)

that the surcharge was levied as per the provisions of Part I of the Ist Schedule appended to Finance Act, 2000. On the ground that there was no mistake apparent on the record, the application under Section 154 … surcharge on income tax is traceable to Article 271 read with Entry 82 of List I of Schedule VII to the Constitution of India, 1950 (in short the `Constitution'). That power is not traceable to Section 4

Cit Vs. Rajiv Bhatara

Court : Supreme Court of India

Subject : Direct Taxation

that the surcharge was levied as per the provisions of Part I of the 1st Schedule appended to Finance Act, 2000. On the ground that there was no mistake apparent on the record, the application under Section 154 … levy a surcharge on income-tax is traceable to Article 271 r/w Entry 82 of List I of Schedule VII to the Constitution of India, 1950 (in short the Constitution). That power is not traceable to Section 4

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

Subject : Company

Acts : Companies Act, 1956; ; Indian Telegraph Act, 1885 - Section 4; ; Indian Wireless Telegraphy Act, 1933; ; Uttar Pradesh Entertainment and Betting Tax Act, 1979 - Sections 2, 3, 4, 4A, 4A(4), 4B and 4C; ; Bombay Entertainments Duty Act, 1923; ; Uttar Pradesh Entertainment and Betting Tax (Amendment) Act, 2009; ; Finance Act, 2001 - Sections 65, 65(5), 65(13), 65(63), 65(72) and 137; ; Prasar Bharti (Broadcasting Corporation of India) Act, 1990 - Section 2; ; Finance Act, 2002 - Sections 65, 66(5), 65(14), 65(15), 65(80) and 65(90); ; Finance Act, 2003 - Section 65, 65(16), 65(95), 65(105) and 66(1); ; Finance Act, 2004; ; Finance Act, 2005 - Section 65(16) and 65(105); ; Government of India Act, 1935; ; Cable Television Networks (Regulation) Act, 1995; ; Bengal Amusements Tax Act, 1922; ; We

the relevant provisions of the Finance Act, 2004 are not being reproduced here.19(v). In so far as the Finance Act, 2005 is concerned, it re-defined the term 'broadcasting' under Section 65(16). Section 65(16) of the Finance Act, 2005 is … could be levied by the Uttarakhand Legislature under entry 62 of the State List, contained in the Seventh Schedule of the Constitution of India. It was sought to be submitted, that the petitioner company was providing entertainment … and Ors. v. Mcdowell & Co. and Ors. : (1996) 3 SCC 709, wherefrom learned Counsel for the respondents has invited the pointed attention of

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

Subject : Service Tax

Declaration declaring the imposition of Service Tax under Section 66 or Section 65(105)(zk) of Chapter -V of the Finance Act, 1994 on the "Direct To Home broadcasting services" by the first petitioner as void and infringing Article 14 … Article 14 and violative of Articles 245, 246, 265, 300A, 301 and Entry 62 List II of Seventh Schedule to the Constitution of India of List-II of the Seventh Schedule to the Constitution of India, 1950, and … for the issue of a Writ declaring Sections 3(3-B), 3(4), 3(9), 4-I, 7-A(1) & (3), 7-B(1) & (2) and S.10(1) ["impugned provisions"] of the Tamil

Punj Lloyd Ltd. Vs. Bharat Petroleum Corporation Ltd.

Court : Mumbai

Subject : Land Acquisition

conduitâ? from such date as the Central Government may, by notification in the Official Gazette, appoint. The said Finance Act 2005 came into force on 13th May, 2005. 4. The respondent introduced the Commercial Addendum No.1 in the tender … other levies payable by the Contractor under the Contract or for any other cause, shall be/included in the Schedule of Rates. However, statutory variations on excise duty/sales tax, works contract tax, educational cess on finished goods, during … The last date for submission of the bids by the bidders was 7th June, 2005 and the bids were to be opened on the same

Tata Steel Limited and ors. Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Reported in : [2008(3)JCR365(Jhr)]

2007. Immediately thereafter, in order to give effect to the amended provisions, a notification was issued by the Finance Department vide S.O. No. 48 dated 29.8.2008 describing the procedure for levy and collection of tax on import … these writ petitions, the petitioners have challenged the vires of Section 11 of the Jharkhand Value Added Tax Act, 2005 as ultra vires and violative of Article 301 read with Article 304(a) of the Constitution of India since … Tax is liable to be collected on entry of goods mentioned in Schedule III of the said Act. The petitioners further sought a declaration that … Supreme Court in the case of Jlndal Stainless Ltd. reported in (2006) 7 SCC 241, the burden therefore lies upon the State to place materials

Bank Mellat Vs. Her Majesty's Treasury

Court : UK Supreme Court

Subject : Land Acquisition

powers on the Treasury to act against terrorist financing, money laundering and certain other activities" in accordance with Schedule 7. 10. Paragraphs 1(4), 3(1) and 4(1) of Schedule 7 to the 2008 Act permit the Treasury to "give … provisions and procedural rules of the Supreme Court 30. The Supreme Court was created by the Constitutional Reform Act 2005 ("the 2005 Act"). Section 40(2) of the 2005 Act states that "[a]n appeal lies to the Court from … suggests, is concerned with enabling steps to be taken to prevent terrorist financing and the proliferation of nuclear weapons, and thereby to improve the security