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Geo Sea Foods Vs. Addl. Sales Tax Officer

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963; Kerala Finance Act, 1993 - Sections 17 and 17(6); Kerala Finance Act, 2000 - Sections 17, 17A and 18; Kerala General Sales Tax (Amendment) Act, 2005; Kerala General Sales Tax Act, 1963

Reported in : 2006(1)KLT72; [2006]144STC553(Ker)

an assessment. The assessments were to be completed within a reasonable time. For the first time, the Kerala Finance Act, 1993 introduced an amendment to Section 17 prescribing a period of 4 years. In the case of assessments … are to be deemed pending. The above provision has been deleted by the Kerala General Sales Tax (Amendment) Act, 2005 since the provision became obsolete and the object sought to be achieved by the amendment served its purpose.

State of Kerala Vs. George Jacob

Court : Kerala

Subject : Civil

Acts : Kerala Finance Act, 2005; ;Kerala Stamp Act, 1959 - Sections 2, 2(12), 3, 9, 17, 27, 33, 35, 40, 60 and 64 ;Registration Act, 1908 - Sections 23, 25, 31, 32, 35, 47, 49, 61, 74, 88 and 89; ;Transfer of Property Act, 1882 - Sections 53A, 54 and 59; ;Code of Civil Procedure (CPC) - Sections 64 - Order 38, Rule 10; ;Transfer of Property (Amendment) Supplementary Act, 1929 - Sections 10; ;Theft Act, 1968 - Sections 20(2); ;Indian Stamp Act, 1899 - Sections 2(14) and 2(17); ;Government of India Act, 1935 - Sections 175(3)

Reported in : AIR2006Ker111; 2005(4)KLT709

Matched in: Citation AIR2006Ker111; 2005(4)KLT709

Commissioner of C. Ex. Vs. United Plastomers

Court : Punjab and Haryana

Subject : Service Tax

Reported in : (2008)217CTR(P& H)129; 2008[10]STR229; [2007]13STT67; (2009)19VST382(P& H)

and public relations servicesand includes services as a commission agent, but does not include any information technology service.Vide Finance Act, 2005 the definition of Business Auxiliary Service has been amended and reads as under:Business Auxiliary Service' means any service … the Del Credre Agent Agreement, Clauses 5 to 8, 10 to 15, 17 to 29 and 31 of the Distributor, Agreement have been made applicable … ORDERRakesh Kumar Garg, J.1. The revenue has filed the present appeal under Section 35G of the Central Excise Act, 1944 challenging the order dated 20-6-2005 passed by the Customs Excise and

Mohammed Kunju K.M. Vs. Asstt. Commissioner of Comml. Taxes

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 17, 17(6) to 17(9), 17A, 17A(8), 18 and 34(1); Revenue Recovery Act; Kerala General Sales Tax (Amendment) Act, 1993; Kerala Finance Act, 1993; Kerala General Sales Tax (Amendment) Act, 2005

Reported in : 2008(3)KLJ369; 2008(4)KLT157

proceedings and conclusion of the same should be within a reasonable time. It was in that background, the Finance Act, 1993 introduced amendments to Section 17 providing that the assessments should be completed within a period of 4 … been received and such reassessment has not been completed.Section 17A came to be substituted by Act 10 of 2005. According to the learned Government Pleader in view of the provisions contained in Section 17A, as far as

All Kerala Document Writers and Scribes Association Vs. State of Keral ...

Court : Kerala

Subject : Civil

Acts : Kerala Finance Act, 2005; Kerala Stamp Act, 1959 - Sections 2 and 17; Registration Act, 1908 - Sections 23, 24, 25, 26 and 45B; Transfer of Property Act, 1882 - Sections 54

Reported in : 2005(3)KLT234

Matched in: Citation 2005(3)KLT234

George Jacob and ors. Vs. State of Kerala and anr.

Court : Kerala

Subject : Civil

Acts : Kerala Finance Act, 2005; Kerala Stamp Act, 1959 - Sections 2 and 17; Registration Act, 1908 - Sections 17, 23 and 45B; Transfer of Property Act, 1882 - Sections 54

Reported in : AIR2005Ker298

Association. The brief facts necessary for the disposal of the writ petitions are the following :2. The Kerala Finance Act, 2005 (Act 10 of 2005) amended the schedule to the Kerala Stamp Act, providing for higher rate of stamp … at the revised rate, prevailing on the date of presentation of the documents. So, the petitioners, relying on Section 17 of the Kerala Stamp Act, 1959 and Section 23 of the Registration Act, 1908, have approached this Court,

State of Kerala vs the Malayala Manorama Company Ltd.,

Court : Kerala

v. Dr.George Jacob [(2009) 26 VST 304] wherein it washeld as follows :-“3. It is seen that the Finance Act, 2002 introduced an amendment to Section 17(6), whereby the limitation provided forassessment was five years instead of the

M/S T T K Prestige Ltd Vs. The Union of India Reptd by Its Finance Sec ...

Court : Karnataka

Subject : MRTP

PRAYING TO STRIKE DOWN THE PROVISIONS OF CHAPTER XII-H INSERTED IN THE INCOME TAX ACT, 1961 BY THE FINANCE ACT, 2005 WITH EFFECT FROM14.2005 AS OFFENDING THE PROVISIONS OF ARTICLE14OF THE CONSTITUTION OF INDIA AND AS BEING BEYOND THE … to the employees will continue to be taxed in their hands in accordance with the existing provisions of Section 17(2) of the Income Tax Act and subject to the method of valuation outlined in rule 3 of the

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

Court : Jharkhand

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7, 7(2), 7(3), 22, 46 and 46(4); Central Sales Tax Act, 1956 - Sections 8(5); Jharkhand Value Added Tax Act, 2005 - Sections 15, 16, 17, 18, 95, 95(3) and 96(3); Bihar Sales Tax Act, 1981; Bihar Reorganization Act, 2000 - Sections 84 and 85; Orissa Sales Tax Act - Sections 6; State General Sales Tax Act; General Clauses Act - Sections 21; Central Sales Tax (Bihar) Rules, 1956; Constitution of India - Articles 14, 19(1), 299, 301 and 304

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

challenge is made to Notification No. S.O.201 dated 30th March, 2006, issued under Section 7(3)(b) of' the Bihar Finance Act, 1981, whereby and whereunder, Notification Nos. S.O.478 dated 22nd December, 1995, S.O.57 dated 2nd March, 2000, S.O.479 dated … notifications, constitutional validity of the provisions of Section 95(3)(ii) and Section 96(3) of the Jharkhand Value Added Tax Act, 2005 is also questioned. In view of the commonality of the grounds of challenge, all these writ petitions were … Chaha, Ramgarh Cantt., District- Hazaribagh. The unit was granted exemption certificates dated 17th July, 2002 under S.Os. 478 and 479, valid for the period from

Hotel Asoka Vs. the Commercial Tax Officer-1, Dept of Comml. Taxes

Court : Kerala

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 1(2), 3, 5B, 5(2), 6(2), 7 and 30; Kerala Finance Act, 2006 - Sections 2(1); KVAT Act, 2003 - Sections 8; Kerala General Sales Tax (Amendment) Act, 2005; Karnataka Sales Tax Act, 1957 - Sections 17 and 17(6); Constitution of India - Articles 14, 19, 19(1), 226 and 265; Kerala General Sales Tax Rules - Rule 30

Reported in : 2008(1)KLJ419; (2009)25VST546(Ker)

at 10% on the sale turnover of alcohol by bar hotels. The KGST Act was amended by Kerala Finance Act, 2005 providing far payment of tax at compounded rate by bar licencees running hotels not being star hotels of … been argued in the instant appeals. The questions that came up for consideration was whether Sub-section (6) of Section 17 of Karnataka Sales Tax Act, 1957 as amended by Act No. 5 of 1996 is unconstitutional and secondly