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B.S. Enterprises Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Value Added Tax Act, 2005 - Sections 14, 16, 16(1), 24, 56(2), 93, 94 and 95; Bihar Finance Act, 1981; Bihar Finance Act, 2006; Central Sales Tax Act - Sections 8(4), 13(3), 13(4) and 15; Mysore Sales Tax Act - Sections 5(4); Bihar Value Added Tax Rules - Rules 13, 56, 56(1) and 56(2); Land Ceiling Act; High Denomination Bank Notes (Demonetisation) Act, 1978; Bihar Value Added Tax Ordinance, 2005 - Sections 1(3) and 2 to 99; Mysore Sales Tax Rules - Rule 39A(2) and 39A(3); Bihar Sales Tax Rules, 1983 - Rule 35; Prevention of Food Adulteration Rules - Rules 7(3) and 9; Central Sales Tax (Kerala) Rules - Rule 6(1)

Matched in: Advocate S.D. Sanjay and Suraj Samdarshi, Advs. in C.W.J.C. No. 14725/05, Ramesh Kumar Agrawal, Anupanand Jha and Gopi Krishna, Advs. in C.W.J.C. Nos. 12390 & 12397 of 2005 and Prakash Sahay, Adv. in C.W.J.C. P.K. Shahi, Adv. General, Rai Shivaji Nath, A.A.G., Raj Nandan Prasad, Vikash Kumar and Purnendu Singh, Advs.

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt. ...

Court : Delhi

Subject : Direct Taxation

Finance Act, 2004, that came into operation with effect from 1st April, 2005, substituted/added sub-clauses (i), (ia) and (ib) to Section 40 (a) of the … the expenses towards purchases made on the ground of non-deduction of TDS was not sustainable. Amendments to the Finance Act, 16. The Herbalife (supra) decision was rendered in the context of AY2001 02 and the present case relates … No.180/2014 Page 27 of 83 be paid may be income out of different heads of income provided under Section 14 of the Act, that is to say, income from salaries, income from house property, profits and gains of

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 … Appeal No. 21 of 2009, the State of Uttarakhand preferred Petition for Special Leave to Appeal (Civil) No. 14605 of 2009 State of Uttarakhand and Ors. v. Tata Sky Limited before the Supreme Court. The aforesaid Petition

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 … a legislation and further, assuming the legislation meets the test of legislative competence, it is violative of Article 14 of the Constitution of India. The aforesaid writ petitions were listed along with W. A. No. 1524 of

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

to enforce its rights in any other manner under any other law for the time being in force.15. Section 14 of the Act of 1974 vests a right with a bank to acquire and dispose of immovable property … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks

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 … contract does not in any way affect the applicability of the Sections 3, 4 and 5 and Sections 14 and 15 of the Central Sales Tax Act to such transfers.4. It was, however, held while laying down

Coen Company Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

the discipline of engineering. Hence, they are not covered under the term "Consulting Engineer", as defined in the Finance Act 1994. They rely on the judgment rendered by the Tribunal in the case of M/s. Navinon Ltd. v. … investigation, proceedings were initiated for recovery of Service Tax under the category of "Consulting Engineer" as defined in Section 65 of the Act.2. The appellant's contention was that they have not contravened with any provisions of the … 1. This appeal arises from Order-in-Appeal No. 136/05 dated 14.6.2005 confirming demands of Service Tax on the appellant. The order in Original

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 … indicated by the fact that pan masala containing tobacco was not one of the tobacco products enumerated in Section 14 of the Central Sales Tax Act, 1956 as goods of special importance in inter-State trade or commerce. The

Sudha Tiwari Vs. Union of India and Other

Court : Allahabad

Subject : Constitution

Acts : Constitution of India - Clause-5 in Article 15 in Part 3, Article 141, 19 (1) (g), 14, 15 (5), 16 (4A) (4B), 17, 21, 30 (1), 46 and Part XVI; Amendment Act, 2005; Constitution (Ninety-Third Amendment) Act 2005; UP Admission to Educational Institutions (Reservation for Scheduled Castes, Scheduled Tribes and Other Backward Classes) Act, 2006 - Section 4

reliefs:- "(i) issue a writ, order or direction in the nature of certiorari quashing the 93rd Constitutional Amendment Act, 2005 whereby a new clause has been inserted/added to the Article 15 as 15 (5) in Part III of … Lucknow High Court had also issued notices and had passed interim orders. 14. Let replies be filed by the Central Government; State Government and the … 2006 (U.P. Act No. 23 of 2006), to the extent it relates to the private unaided and self financed educational institutions, by declaring the same to be invalid, ultra vires to the provisions of the Constitution of … decision of the University proceeded on the basis, and in compliance of Section 4 of the U.P. Admissions to Educational Institutions (Reservation for Scheduled Castes,

Indian Oil Corporation Ltd. Vs. The State of Bihar

Court : Supreme Court of India

Subject : Land Acquisition

of Scheduled goods liable to pay tax under the Act, incurs tax liability, at the rate specified under Section 14 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), by virtue of sale of imported … payment of entry tax under the Entry Tax Act, 4 by virtue of the provisions of the Bihar Finance Act, and, with the aid of Section 8 of the Entry Tax Act?. (iii) Whether entry tax is liable … by the Appellant by reason of a notification dated 4th May, 2006 under the Bihar Value Added Tax Act, 2005 (VAT Act), where, in case of petroleum products sold by the Appellant to OMCs, the levy itself is