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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 … the purview of sale. Wherever the said words have been used, the new definition, therefore, would be applied. Section 8 provides for rates of tax on sales in the course of inter-State trade or commerce. Section 8A provides

R.K. JaIn Vs. Union of India and Another

Court : Supreme Court of India

Subject : Right to Information

furnishing of information is exempted under Section 9 (1) (j) of the R.T.I. Act. 5. The provision of Section 8 (1) (j) of the RTI Act, 2005 under which the information has been denied by the CPIO is … as follows:- “R-20011-68/2009 - ADIC - CESTAT Government of India Ministry of Finance Department of Revenue New Delhi, the 15.10.09 To Shri R.K. Jain 1512-B, … Central Public Information Officer (hereinafter referred to as the ‘CPIO’) under Section 6 of the Right to Information Act, 2005 (hereinafter referred to as the ‘RTI Act’) on 7th October, 2009 seeking the copies of all note sheets

R.K.JaIn Vs. Union of India and anr

Court : Supreme Court of India

Subject : Right to Information

Balasundaram, furnishing of information is exempted under Section 9 (1) (j) of the R.T.I. Act.5. The provision of Section 8 (1) (j) of the RTI Act, 2005 under which the information has been denied by the CPIO is … as follows:- “R-20011-68/2009 - ADIC - CESTAT Government of India Ministry of Finance Department of Revenue New Delhi, the 15.10.09 To Shri R.K. Jain 1512-B, … Central Public Information Officer (hereinafter referred to as the ‘CPIO’) under Section 6 of the Right to Information Act, 2005 (hereinafter referred to as the ‘RTI Act’) on 7th October, 2009 seeking the copies of all note sheets

In Re: R and B Falcon (A) Pty Ltd.

Court : Authority for Advance Rulings

Subject : Direct Taxation

Reported in : (2007)289ITR369AAR

same manner. They are not paid any The fringe benefit tax (for short 'FBT') was introduced by the Finance Act, 2005. To clarify the provisions relating to FBT, the CBDT issued Circular No. 8 of 2005 on 29th Aug., … |conveyance| or |tour and travel (including foreign travel)| in clauses (F) and (Q) respectively of sub-section (2) of section 115WB of the Act. To resolve this controversy it is necessary to comprehend the connotation of terms, |residence|,

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 … - (i) who has been liable immediately before the appointed day to pay tax under section 4 or section 8 of the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), and who 17 (ii) would

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 … to another Notification No. S.O.202 dated 30th March, 2006, issued under Section 8(5)(a) of the Central Sales Tax Act, 1956, whereby, Notification No. S.O.481 dated

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 … the Kerala Finance Act, 2006 certain amendments were made in Section 7 of the KGST Act and in Section 8 of the KVAT Act, 2003 whereby certain changes were made in the provisions for payment of tax at

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter. … to 30.9.2005. The notice also proposed to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance Act, 1994 for evasion of service … ‘erection, installation and commissioning service’. The Commissioner also ordered adjustment of Rs. 8,55,15,594/- already paid against its service tax liability. The Commissioner also ordered adjustment

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 … between an individual proprietor and a company which owns estates or tenures. 83.11 Relying upon the decision of this Court in the case of Vanguard

James Hotels Ltd. Vs. Union Territory and ors.

Court : Punjab and Haryana

Subject : Property

Reported in : (2009)154PLR454

had completed construction of the property but could not utilise the same in yielding income so as to finance the payment of instalment because of lack of timely completion of infrastructural facilities like approach roads and parking … Hotels, who raised the construction and became functional only in the year 2005. In this manner, the ground of discrimination has been raised by the … consideration is the norms and parameters prescribed for cancellation of the lease of the site. In that regard, Section 8-A of the 1952 Act deserves to be noticed, which reads thus:8-A. Resumption and forfeiture for breach of conditions