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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, … Packaging Activity is covered by and part of process of manufacture within the meaning of Clause (f) of Section 2 of the Central Excise Act, 1944, hence service tax cannot be levied on such an activity of packaging.

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

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.

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 … available, under section 76F of the Customs Act, 1962, it had been omitted in the Special Economic Zones Act, 2005. Section 30 of the present Special Economic Zones Act, 2005, which is equivalent to the erstwhile section 76F of … `Export , under Clause 18, `Export Goods , under Clause 19 and `India , under Clause 27 of Section 2 of the Customs Act, 1962, would make it clear that duties of customs would be applicable only in

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 … control of the excise authorities.8. It is contended that if Section 65 (76b) of the Finance Act and Section 2(f) of the Central Excise Act, 1944 (for short, 'the 1944 Act') are read in a purposive manner, it

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'

Girnar Industries Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10A, 10A(1) and 10AA; Special Economic Zones Act, 2005 - Sections 2; Finance Act, 2000

Reported in : [2010]187TAXMAN136(Ker)

included by application of the provisions of this section as it stood immediately before its substitution by the Finance Act, 2000, the undertaking shall be entitled to deduction referred to in this sub-section only for the unexpired period … manufacturing activity only after the definition Clause of 'manufacture' contained in Section 2(r) of the Special Economic Zones Act, 2005 is incorporated in the provisions of Section 10AA of the Income-tax Act with effect from 10-2-2006. Even though

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 … India were dismissed. The question which arises for determination in these appeals is whether the amended provisions of Section 7(a) and (b) of the Kerala General Sales Tax Act, 1963 can be applied to those dealers who … Dattu, C.J.1. This judgment would dispose of Writ Appeal No. 1877 of 2007 and connected appeals, which have been filed against the common judgment passed

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 … No. 2562 of 2007 and Writ Petition (M/S) No. 353 of 2008, the term 'entertainment' was defined in Section 2(g) of the Entertainment Act, 1979, as under:2. Definitions.- In this Act,-(g) 'entertainment' includes any exhibition, performance, amusement, game,

The Bidar District Central Co-op Bank Limited Represented by Its Manag ...

Court : Karnataka

Subject : Right to Information

Acts : Right to Information Act (RTI), 2005 - Sections 2, 5(1), 5(2), 18(1) and 19(1); Co-operative Societies Act

Reported in : ILR2008KAR3830; 2009(1)KarLJ231:2009(1)AIRKarR481

under:The respondent No. 2 filed a complaint dated 26.4.2006 (Annexure-A) under Section 18(1) of the Right to Information Act, 2005 (in short, 'the Act') before the Karnataka Information Commission/respondent No. 1 seeking information regarding:(a) the names of the … of Rs. 71,00,000/- was remitted back in favour of the Government and thus the petitioner/Bank is not substantially financed by the Government. It is contended that the Notification dated 22.9.2005 issued by the registrar of Co-operative Societies