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Great Galleon Limited and ors. Vs. the Union of India (Uoi) and anr.

Court : Madhya Pradesh

Subject : Civil

Reported in : 2009(3)MPHT356

manufacturing activity and is not covered by 'packaging activity' as defined in Section 65 (76 g) of the Finance Act, 2005 read with definition of 'taxable service' in Section 65 (105) (zzzf) of the Service Tax Act.(2) Whether the … (zzzf) of the Service Tax Act.(2) Whether the decision in the case of Som Distilleries (supra), in Para 11, that bottling is a part of manufacturing process. No liquor can be supplied without bottling and, therefore, it

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

Finance Act, 2003 (32 of 2003); xxxxxxxxxxxx (xi) the additional duty of excise leviable under section 85 of Finance Act, 2005 (18 of 2005 ) paid on- (i) any input or capital goods received in the factory of manufacture … export directly from the registered factory in which such goods are produced, accompanied by an invoice under rule 11 of the Central Excise Rules, 2002: Provided that the manufacturer or processor may procure materials from dealers registered

Dhanvantari Botanicals Pvt. Ltd. Vs. State of Karnataka and ors.

Court : Karnataka

Subject : Sales Tax

Acts : Bihar Finance Act - Sections 7 and 7(3); Karnataka Tax on Entry of Goods Act, 1979 - Sections 11A

Reported in : (2007)10VST33(Karn)

the issuance of notification by the State Government in exercise of power under Section 7 of the Bihar Finance Act, it is true that issuance of such notifications entitles the industrial units to avail of the incentives and … Apex Court in the case of State of Bihar and Ors. v. Subrabhat Steel Ltd. and Ors. VOL. 112 Sales Tax Cases 258 wherein it is observed thus.Para 7:- Coming to the second question, namely, the issuance

Krishna Lifestyle Technologies Ltd. Vs. Union of India (Uoi) Through t ...

Court : Mumbai

Subject : Excise

Acts : Customs Act, 1962 - Sections 142; Central Excise Act, 1944 - Sections 11; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2005 - Sections 13(6) and 35; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Finance Act, 2004 - Sections 11; Central Boards of Revenue Act, 1963 - Sections 11D; Customs Act, 1862; Karnataka Land Revenue Act - Sections 158 and 190; Contract Act - Sections 176; Central Sales Tax Act - Sections 9; Transfer of Property Act, 1882 - Sections 100; State Financial Corporation Act, 1951 - Sections 29 and 29(2); Karnataka Sales Tax Act - Sections 15; State Corporation Act, 1951 - Sections 25; Income Tax Act - Sections 2(13); Bombay Sales Tax Act, 1959 - Se

Reported in : (2008)110BOMLR456; 2008BusLR314(Bom); 2008(125)ECC208; 2008(151)LC208(Bombay); 2008(229)ELT173(Bom); 2009[16]STR669

issues, it would be necessary to reproduce Section 11 along with the proviso which was inserted by the Finance Act No. 2 of 2004 to the Central Excise Act, 1944 and which reads as under:11. Recovery of sums … secured creditors under the provisions of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2005 (in short 'SARFAESI Act')?2. What is the effect of a prior attachment by revenue of the property of

Piu Ghosh Vs. Deputy Commissioner of Income Tax, Circle52 and Ors.

Court : Kolkata

Subject : Direct Taxation

Act, 1961 in the present case pertaining to Assessment Year 2005-06 when the provisions were substituted by the Finance Act, 2004 with effect from April 1,2005 ?.” The Finance (No.2) Act,2004, No.23 of 2004 got Presidential assent on … to 65 shall be deemed to have come into force on the 1st day of April, 2004.” By section 11 of the aforesaid Act, Clause (ia) was added to Section 40 of the Income Tax Act. Section 40

Gmr Ambala Chandigarh Expressways Pvt Ltd vs.national Highway Authorit ...

Court : Delhi

Subject : Land Acquisition

9. The Calcutta High Court following the decision of the Supreme Court in Datar Switchgears Ltd. v. Tata Finance Ltd. and Anr.: (2002) 8 SCC151 held that once an application under Section 11 was made, the right … It is submitted by learned counsel for the petitioner that in May, 2005 respondent No.1 invited bids from interested parties for Improvement Operation and Maintenance … Advs. for R-2 &3. CORAM: HON'BLE MR. JUSTICE YOGESH KHANNA YOGESH KHANNA, J.1. This is a petition under Section 11 (6) read with Section 15 (2) of the Arbitration and Conciliation Act, 1996.2. It is submitted by learned

M/s.L and T Geostructure LLP, Vs The Union of India,

Court : Chennai

time when these Writ Petitions were filed. Section 37(1) of the respective GST Acts after its amendment vide Finance Act, 2022 (Act 6 of 2022) in the year 2022 with effect from 01.10.2022 vide S.O. 4569(E) dated 28.09.2022 … the respective GST enactments but in the context of VAT regime. Former case dealt with the Karnataka VAT Act, 2005 while the latter case dealt with TNVAT Act, 2006. They highlight the bitter experience faced by the tax … 36(4) of the Rules wasfirst inserted by Notification No. SRO A-39(a)/2019 dated 11.10.2019 with effect from 09.10.2019 vide TNGST (6th Amendment) Rules, 2019. The impugned

Dr.(Smt) P.K.Vasanthi Rangarajan. Vs. the Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 2(47)(5), 54F, 2(47)(7), 45(1), 54E(1)

of the exemption provision contained in Section 54F, as it then stood prior to the amendment under the Finance Act of 2000, effective from 1.4.2001. Learned senior counsel submitted that irrespective of the amendment, the assessee would be … claim of exemption, learned senior counsel placed reliance on the unreported decision of this Court in T.C.No.656 of 2005 dated 4.1.2012, which, in turn, followed the decision of the Karnataka High Court reported in [2011] 331 ITR … sold under four sale deeds viz., sale deed dated 19.11.2000 registered on 11.1.2000 in favour of R.Ramesh and R.Bhaskar, sale deed dated 10.2.2000, registered on

G. Venkat Reddy and Co., Engineers and Contractors Vs. Vice-chairman a ...

Court : Andhra Pradesh

Subject : Arbitration

Acts : Arbitration and Conciliation Act, 1996 - Sections 9, 11, 11(2), 11(4), 11(5), 11(6) and 11(8); Sale of Goods Act - Sections 64(A)

Reported in : 2008(4)ALD130

the right of the opposite party ceases. Learned Counsel would rely on Datar Switch Gears Ltd. v. Tata Finance Ltd. : (2000)8SCC151 ; Shin Satellite Public Co. Ltd. v. Jain Studios Ltd. : AIR2006SC963 , Punj Lloyd … ORDERRamesh Ranganathan, J.1. This application is filed, under Section 11 of the Arbitration and Conciliation Act, 1996, for appointment of an Arbitrator to resolve the disputes, referred to

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 … For UOI. CORAM: HON’BLE MR. JUSTICE SANJIV KHANNA SANJIV KHANNA, J.This common judgment will dispose of the aforementioned 11 writ petitions in which identical and similar issues arise for consideration. The petitioners herein have challenged and prayed