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State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

Finance Act, 2004 are not being reproduced here.2282 [2025] 5 S.C.R. Supreme Court Reports 7.3.18 Insofar 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 … SC 1796; Navinchandra Mafatlal v. Commissioner of Income-Tax, Bombay City [1955] 1 SCR 829 : AIR 1955 SC 58; Chhotabhai Jethabhai Patel and Co. v. Union of India [1962] Supp. 2 SCR 1 : AIR 1962 SC

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

this form of sales tax throughout all the member states of the EU: see Part I of the Finance Act 1972, which brought the then Directives into force in the UK following its accession to the EEC. It … due to the Crown. These provisions must now be read together with the Commissioners for Revenue and Customs Act 2005, which provides for the appointment of the Commissioners to exercise the functions previously vested in the Commissioners of … with “the duty of collecting and accounting for, and otherwise managing, the revenues of customs and excise". (In 2005, section 6 of the 1979 Act was repealed by the Commissioners for Revenue and Customs Act 2005 (“the 2005 … under section 26. 14. Part IV VATA 1994, which is headed “Administration, Collection and Enforcement", is introduced by section 58, which provides that Schedule 11 shall have effect with respect to the administration, collection and enforcement of VAT.

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Declaration, or any other appropriate writ, order or direction under Article 226 declaring that Section 65(105)(zzzzt) of the Finance Act, 1994 as amended by Finance Act, 2010 unconstitutional and ultra vires, Article 246 of the Constitution of India … land and buildings under Entry 49 of List II, or a tax on animals and boats under Entry 58 List II or on a taxable event such as manufacture of goods under Entry 84 of List I,

Voltas Limited Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales TaxLimitation

Acts : Indian Companies Act, 1913; Bihar Finance Act, 1981 - Sections 12, 13, 17(5), 18, 19(1), 21, 21(1), 24 and 58; Bihar Finance Rule, 1981 - Rule 13A; Rajasthan Sales Tax Act - Sections 5(3); Rajasthan Sales Tax Rule - Rule 29(2); 46th Amendment Constitution of India - Article 366(29A)

Reported in : [2006(3)JCR518(Jhr)]

charges either in Section 21 itself or in the rules framed in exercise of the powers conferred by Section 58 of the Bihar Finance Act xx xx xx xx31. In our considered opinion Sub-clause (i) of Clause (a) … one place to another and the sale of such air-conditioners is chargeable to sales tax under the Bihar Finance Act, 1981 under Entry No. 116 of the Schedule at the rate of 16%.6. One of the disputes in … annexed by the petitioner as Annexure 1 to W.P.(T) No. 358 of 2005.7. The fact that installation and commissioning of the air-conditioning plant and system

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

in life insurance under the life insurance service, whereas this service was introduced in the year 2002. The Finance Act, 2005 brought 9 new services under the service tax net. The Finance Act, 2006 brought 15 new services under … of 2012 and other connected matters 51. Delay condoned. Leave is granted. 58 52. By an order dated 13th December, 2017 by a Division Bench … therefore, no sales tax could be levied.4. The Tribunal referred to Article 366(29-A) of the Constitution of India, Section 2(30) of the Act, its earlier decision in Hindustan Club Ltd. v. CCT [Hindustan Club Ltd. v. CCT,

Centre for Public Interest Litigation Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

made by the learned counsel for the parties. Chapter IX of the Disaster Management Act, 2005 deals with Finance, Accounts and Audit. Section 46 provides for National Disaster Response Fund. Section 46 reads:51. “46. National Disaster Response … disasters and for undertaking a holistic, coordinated and prompt response to any disaster situation.” 4. The Disaster Management Act, 2005 (hereinafter referred to as “Act, 2005”) was enacted to provide for the effective management of disasters and matters … degrees, to a large number of natural as well as man-made disasters. 58.6 per cent of the landmass is prone to earthquakes of moderate to

Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

time limit. 3. An amendment to section 80(4) of VATA 1994 was enacted by section 47 of the Finance Act 1997 with effect from 18 July 1996. It reduced the six year time limit for the recovery of … [1997] QB 499. That litigation is still going on, since in July 2005 your Lordships’ House reluctantly made a second reference to the ECJ (Marks … been suggested that it was not within the Commissioners’ general powers of care and management of VAT under section 58 of and Schedule 11 to VATA 1994. 41. The “transitional regime” announced by the Commissioners was a period

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)(208)ELT578AAR

Contingent Duty (NCCD) @ 23% (levied under the Finance Act, 2001), Additional Duty (AED) @ 5.5% (levied under Finance Act, 2005) and Education Cess (EC) @ 2% of aggregate of all duties (levied under Finance(No. 2) Act, 2004). Notification … 1. In this application under Section 23C of the Central Excise Act, 1944 (for short "the CE Act"), the applicant, M/s Surbhi Industries, a

Swastik Roadways and anr. Vs. Commercial Tax Officer and ors.

Court : Madhya Pradesh

Subject : Other Taxes

Acts : Madhya Pradesh Vanijyik Kar Adhiniyam, 1995 - Sections 2, 57, 57(2), 58 and 59; Madhya Pradesh Vanijyik Kar Niyam - Rule 75; Constitution of India - Article 366; Carriers Act, 1865 - Sections 2; Constitution of India (46th Amendment) Act, 1982

Reported in : 1996(0)MPLJ939

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 … times the amount of tax payable in respect of the goods involved in the transaction referred to above. Section 58 of the Act, speaks of control on clearing and forwarding agents to prevent or check evasion of tax.

M/s. DXC Technology India Private Limited Vs The Joint Commissioner of ...

Court : Chennai

2003-04 to 2005-06 should not be demanded from them under the extended proviso to Section 73 of the Finance Act, 1994:(ii) a penalty should not be imposed on them under Section 76, 77 and 78 for contravening the