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Indian Oil Corporation Ltd. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Companies Act, 1956; Bihar Finance Act, 1981 - Sections 48; Central Excise Rules, 1944 - Rule 13(2); Constitution of India - Article 226

oil products, for the year 1995-96. The Sales Tax Officer, placing reliance under the provisions of the Bihar Finance Act, 1981 made an assessment order levying sales tax on export sales of oil product by IOC to NOC … procedure to be followed in terms of the notification issued by the competent authority under Sub-section (2) of Section 13 of the Central Excise Rules, 1944, as the Assessing authority has only insisted upon and relied on only

Mahim Patram Private Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxConstitution

Acts : Central Sales Tax Act, 1956 - Sections 2, 3, 3AAA, 3D, 4, 4A, 5, 6, 6(1), 6(2), 8, 8A, 9, 9(2), 9(3), 13, 13(1), 13(3), 14 and 15; Finance Act, 2002; Uttar Pradesh Trade Tax Act, 1948 - Sections 3F and 3F(2); Uttar Pradesh Trade Tax Rules, 1948 - Rule 44B and 44C; Constitution (Forty-sixth Amendment) Act; Finance Act, 2005 - Sections 89; Motor Vehicles Act; Wealth Tax Act - Sections 7(1); State Sales Tax Act; Tenancy Act; Central Sales Tax (Amendment) Act, 1962 - Sections 8; Central Sales Tax (U.P.) Rules, 1957 - Rule 9; Constitution of India - Articles 286, 286(3) and 366

Reported in : JT2007(4)SC50; 2007(3)SCALE584; (2007)3SCC668; 2007[7]STR110; [2007]7STT136

corresponding amendments in other provisions of the 1956 Act were made. By reason of Section 89 of the Finance Act, 2005, Section 2 of the 1956 Act was amended incorporating Clause (ja) defining 'works contract' in the following terms:(ja) 'works … building, altering, manufacturing, processing, fabricating, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property.Section 13 of the 1956 Act was also amended. The amended provision reads thus:92.-Amendment of Section 13,-In Section 13 of

Tata Steel Ltd. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : ConstitutionCivil

Acts : Bihar Finance Act, 1981 - Sections 3, 3(1), 4, 12, 12(2), 13, 13(1), 13(2), 13(3) and 49; Bihar Electricity Act, 1948; Bihar Finance Rules - Rule 13; Constitution of India - Articles 14, 301 and 304

Reported in : 2009(57)BLJR2763

to Section 13(1) as inserted vide the notification No. SG 12/2001/AJ-01 dated 2.1.2002 (Annexure 4) of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act') as adopted by the State of Jharkhand is violative of Article … in the nature of certiorari for quashing the order of assessment made in respect of the assessment year 2005-06 (Annexure-4) being wholly illegal, invalid and arbitrary being violative of Article 301 of the Constitution of India as

Hukumchand Mills Ltd. Vs. the State of M.P. and anr.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Indore Industrial Tax Rules, 1927 - Rules 17 and 19; Indore Industrial Tax (Amendment) Rules, 1949; Madhya Bharat Regulation of Government Act, Sm. 2005; Madhya Bharat Taxes on Income (Validation) Act, 1954 - Sections 2 and 3; Finance Act, 1950 - Sections 13; General Clauses Act, 1897 - Sections 6A; Constitution of India - Articles 14, 226 and 246

Reported in : AIR1959MP195

to the High Court.Later, when Madhya Bharat became a Part B State, these taxes were abolished by the Finance Act of 1950 except for assessment, levy and collection of the tax under a liability already incurred but Section … was subsequently replaced by an Act called Regulation of Government Act, Samvat 2005. Ry the Ordinance and the Act, the existing laws in the merged … Act of 1950 except for assessment, levy and collection of the tax under a liability already incurred but Section 13(1) thereof provided for the completion of the assessment proceedings by the Income-tax Authorities. In spite of this, the

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 … a transfer by the owner of the property. The language of Section 13(6) of the SARFAESI Act would have had the same effect. Any transfer

Commissioner Of Central Excise Raipur Vs. M/s Sepco Electric Power Con ...

Court : Supreme Court of India

Subject : Service Tax

Central Excise, Raipur to the respondent under Section 73 read with Sections 65, 66 and 68 of the Finance Act, 1994 demanding the service tax along with interest under Section 75 and for imposition of penalty under Sections … demand of service tax by holding that during the relevant period of dispute, namely, August, 2003 to November, 2005, the respondent being a body corporate was not covered under the definition of “Consulting Engineer”. Solely on the … Explanation. CGST Act, 2017, mentions these terms separately in sections 90, 94, 137 Explanation and 159. In Companies Act, 2013, sections 2(49(, 7, 25, 215

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, … Act, 2005 the service tax was imposed w.e.f. 16.6.2005. The Excise Commissioner directed as per letter (P-5), dated 13.9.2005 all the distillers/service providers to get themselves registered with department of Excise and to pay the service tax

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 … Section 66(5) is being reproduced hereunder:66. Charge of service tax.-(5) With effect from the date notified under Section 137 of the Finance Act, 2001, there shall be levied a service tax at the rate of five per

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 … sale of liquor. Chapter IV of the 1915 Act deals with the manufacture, possession and sale of liquor. Section 13 of the Act creates a bar on manufacture and collection of intoxicant except under the authority and subject

Asset. Reconstruction Company Vs. Paharpur Cooling Towers Ltd. and anr ...

Court : Madhya Pradesh

Subject : Company

Reported in : AIR2008MP79

and bottling of liquor whether amounts to manufacture within meaning of Section 2(f) of Central Excise Act 1944? Finance Act 932 of 1994), Section 65 (76 b) (as amended on 16.6.2005) - Held, The first limb of the … Judge was apprised by the appellant that the Company was entitled to take resort to the provisions of Section 13, without any fetters, for enforcement of security interest and to issue notice in accordance with Sub-section (2) of