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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.

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

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

State of Jharkhand and Ors. Vs. Tata Steel Ltd and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

and 31.08.2000. The said policy was issued in exercise of power conferred by Section 23A of the Bihar Finance Act, 1981 (for short, “the 1981 Act”) and the purpose of framing the policy was industrial growth of the … respondent company availed the benefit of exemption. As the facts would unveil, on 01.04.2006, Jharkhand Value Added Tax Act, 2005 (for brevity, “JVAT Act”) came into force. Prior to that, through a notification SO No.202 dated 30.03.2006 issued … Act, 1956 was issued withdrawing notification No.481 dated 22.12.1995.7. At this juncture, it is relevant to refer to Section 95(3) (ii) of the JVAT Act which reads as under:- “95. Transitional Provisions - (3)(ii) Where a registered dealer

Wipro Limited Vs. Union of India

Court : Delhi

Subject : Service Tax

the appellant, it was liable to pay service tax under the relevant provisions of Chapter V of the Finance Act, 1994. The Export of Service Rules, 2005 were framed by notification No.9/2005-ST on 03.03.2005. Rule 5 of the … of the Finance Act, 1994; and (b) education cess on taxable service levied under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004). Explanation 2. duty for the purposes of this notification

Ms. Mina Fusade, Legal Heir of the Late Prince Sayajirao Gaekwar Vs. M ...

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18(1); Finance Act, 1998 - Sections 87, 88, 90(1) and 95; Arbitration Act - Sections 17, 30 and 39(1); Limitation Act - Sections 5; Income Tax Act, 1961 - Sections 143(3) and 264; Constitution of India - Article 226; Code of Civil Procedure (CPC) , 1908 - Order 9, Rule 13

Reported in : (2005)107BOMLR1160; (2006)201CTR(Bom)207; [2006]285ITR229(Bom)

Matched in: Citation (2005)107BOMLR1160; (2006)201CTR(Bom)207; [2006]285ITR229(Bom)

Swan Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance (No. 2) Act, 1998 - Sections 89; Central Excise Act, 1944 - Sections 11AA; Customs Act, 1962 - Sections 142; Income Tax Act - Sections 87, 90, 92, 246, 260A and 264; Wealth Tax Act

Reported in : (2007)211CTR(SC)78; 2007(120)ECC140; 2007LC140(SC); 2007(214)ELT322(SC); JT2007(9)SC415; (2007)7SCC29; 2007(2)LC0907(SC)

operative from 1st September, 1998 to 31st January, 1999. The appellant filed declaration under Section 89 of the Finance Act, 1998 before the Commissioner of Central Excise on 31st December, 1998.The aforesaid declaration filed by the appellant came … appellant failed to pay interest amount of Rs.11,58,647/-, the Superintendent of Central Excise vide letter dated 29th September, 2005 again called upon the appellant to pay the interest (Government dues) immediately. It was thereafter that the appellant … therefore, it cannot be said that any appeal was pending under Section 95(ii)(c) of KVSS. The appeal dated 2nd September, 1998 in respect of order-in-original

Ms Vithal Sugar Manufacturing Ltd. Vs. State of MaharashtrA.

Court : Mumbai

Subject : Constitution

Acts : Constitution of India - Article 226,; Maharashtra Value Added Tax (Levy and Amendment) Act, 2005 - Section 55; Maharashtra Purchase Tax on Sugarcane Act, 1962 - Section 12B, 95(1)(c), 6(1), 3, 12(2); Companies Act 1956 - Section 6(4); Maharashtra Value Added Tax Act of 2002 - Section 95; Principal Act - Section 1(3); Value Added Tax Act

called into question an order passed by the State Government in the Finance Department, rejecting the application made by the Petitioner for exemption under Section … Purchase Tax on Sugarcane Act 1962. The State Legislature enacted the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005. Section 2 of the Amending Act provides that for the existing provisions of Section 1(3) of the Principal Act, … come into force on such date as may be notified by the State Government in the Official Gazette. Section 95 stipulated that several Acts would stand repealed. Among others in clause (c) was the Maharashtra Purchase Tax on

Eversmile Pre-fab Pvt. Ltd. Vs. Commissioner of Central Excise Thane-i ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

plaster, cement, asbestos, mica or other similar materials not elsewhere specified or included" underwent a change under the Finance Act, 1997 and, accordingly, three sub-headings came into existence from 1.4.1997, of which SH 6807.20 covered "blocks, slabs, concrete … (supra) as affirmed by the Supreme Court vide Excon Building Material Mfg. Co. Pvt. Ltd. vs. CCE, Bombay 2005 (186) ELT 263 (SC), the learned counsel submitted that the assessee in that case had never claimed that … duty of over Rs.3 crores against the appellant under the proviso to Section 11A(1) of the Central Excise Act. He also imposed a penalty of

Reserve Bank of India Vs. Jayantilal N. Mistry

Court : Supreme Court of India

Subject : Right to Information

|Information Sought |Reply | |No.| | | |1. | As mentioned at 2(a) what |Pursuant to the then Finance | | |is RBI doing about |Minister’s Budget Speech made | | |uploading the entire list |in Parliament … in these transferred cases is as to whether all the information sought for under the Right to Information Act, 2005 can be denied by the Reserve Bank of India and other Banks to the public at large on … Bhushan, learned counsel appearing for the respondents in Transfer Case Nos.94 & 95 of 2015, began his arguments by referring the Preamble of the Constitution … Rules and |RBI is conducting inspections | | |Regulations of Inspection |under Section 35 of the B.R. | | |being carried out on |Act 1949