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Neolite Polymer Industries Pvt. Ltd. a Company Incorporated Under the ...

Court : Mumbai

Subject : Civil

Acts : Indian Stamps Act, 1899 - Sections 2(3), 2(14), 2(15), 3, 4, 33, 35, 36, 40, 42(1) and 42(2) - Schedule - Articles 13 and 45; Bills of Exchange Act, 1882 - Sections 51, 51(1), 52, 52(3) and 57; Negotiable Instruments Act, 1881 - Sections 80, 104 and 134; Finance Act, 2006; Code of Civil Procedure (CPC) , 1908 - Order 37

Reported in : 2007(6)BomCR539; (2007)109BOMLR1930

evidence, unless such instrument is duly stamped. Clause (a) of the proviso prior to its amendment by the Finance Act of 2006 was to the following effect:(a) any such instrument not being an instrument chargeable with a duty … stamp duty inter alia on every Bill of Exchange payable otherwise than on demand. Article 13 of the Schedule to the Stamp Act provides for various rates of stamp duty in respect of Bills of Exchange which … drawer or indorse. An inland Bill of Exchange is defined by Section 4 inter alia as one which is both drawn and payable within the

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

ORDERDipak Misra, J.1. In this batch of writ petitions, the 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 … to two circulars, issued by the Central Board of Excise and Customs one bearing No. 249/1/2006 dated November, 2006 and another being Circular F-No. 249/1/2006 - CX.4, dated October 27, 2008. The Board was dealing with the … Central Excise Act 'excisable goods' means those goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 … provisions with regard to the manufacture, supply and sale of liquor. Chapter IV of the 1915 Act deals with the manufacture, possession and sale of

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Entry 54 of List II of Seventh Schedule of the Constitution, State enacted Tamil Nadu Value Added Tax Act, 2006. It was further submitted that as per section 2(33) of Tamil Nadu Value Added Tax Act and section … 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 … Block, New Delhi. 3.The Commissioner of Service Tax, Commissionerate of Service Tax, IV Floor, Newry Buildings, No.2054-1, Second Avenue, 12th Main Road, Anna Nagar, Chennai-600

Indian Oil Corporation Limited and anr. and Harinagar Sugar Mills Limi ...

Court : Patna

Subject : Sales Tax/VAT

the previous sanction of the President.15. The Act underwent yet another amendment on April 19, 2006 by Bihar Finance Act, 2006 (Act 7 of 2006). By the amending Act, it was stipulated that the facility of adjustment towards sales … value' and 'local areas' respectively. Section 3(1) provided for levy and collection of tax on entry of the Scheduled goods into a local area for consumption, use or sale therein at such rate, not exceeding five per … caused to be brought the Scheduled goods into the local areas. Section 4 provided that in case of motor vehicle the payment of entry tax

Sudha Tiwari Vs. Union of India and Other

Court : Allahabad

Subject : Constitution

Acts : Constitution of India - Clause-5 in Article 15 in Part 3, Article 141, 19 (1) (g), 14, 15 (5), 16 (4A) (4B), 17, 21, 30 (1), 46 and Part XVI; Amendment Act, 2005; Constitution (Ninety-Third Amendment) Act 2005; UP Admission to Educational Institutions (Reservation for Scheduled Castes, Scheduled Tribes and Other Backward Classes) Act, 2006 - Section 4

4 of the U.P. Admissions to Educational Institutions (Reservation for Scheduled Castes, Scheduled Tribes and Other Backward Classes) Act, 2006 including the State run educational institutions and private unaided and self-finance educational institutions. Section 4 of the Act … will be applicable, clarifying that vertical reservations of 27% for Other Backward Classes (excluding creamy layer); 21% for Scheduled Castes and 2% for Scheduled Tribes will be provided in the entrance examination to be held on 27.6.2008. … of the University proceeded on the basis, and in compliance of Section 4 of the U.P. Admissions to Educational Institutions (Reservation for Scheduled Castes, Scheduled

G.D. Builders Vs. Uoi and anr.

Court : Delhi

Subject : Service Tax

further amendments from time to time and prior to its reenactment with effect from 18th April, 2006 vide Finance Act 2006. As on 17th April, 2006, explanation 1 of Section 67 for the purpose of removal of doubt, was … have any power under the residual entry to impose tax on entries under List II of the Seventh Schedule of the Constitution. (iii) The Parliament cannot impose service tax on material or goods used in execution of … No.1/2006-ST dated 1st March, 2006, the challenge is with respect to column 4 entries at S. No.5, 7 and 10. In some writ petitions, assessment

Confederation of Real Estate Developers' Association of India (Karnata ...

Court : Karnataka

Subject : Service Tax

filed under Articles 226 and 227 of the Constitution of India praying to declare that the provisions of finance Act, 1994 as amended by finance Act, 2010 introducing an explanation to Section 65(105) (zzq) and 65(105) (zzzh) and … subject matter will fall within the ambit of Entry 49 of List II (State list) of the Seventh Schedule of the Constitution of India. 5.1 He further submitted that the impugned explanations are discriminatory inasmuch as no … advantage which attracts extra payment over and above the basic sale price." 4. Before referring to the contentions urged, a brief survey of the relevant

M/s. Parle Agro Pvt Ltd. Vs. Commissioner Commercial Taxes Trivandrum

Court : Kerala

Subject : Service Tax

note that Section 6(1)(a), as it stood prior to the amendment brought about by the Finance Act of 2006, did not contain any reference to aerated soft drinks. By the Finance Act of 2007, Section 6(1)(a) was … of more than 10% and that it had been assessed as a 'Fruit Juice Based Drink' till the Finance Act of 2007 amended Section 6(1)(a) of the Act by specifying that aerated branded soft drinks excluding soda would … not mentioned under any other entry in the list or any other schedules and would therefore be chargeable to VAT @ 14.5%. Clarification was also … Tax Act (hereinafter referred to as 'the Act') is directed against Annexure 4 order of the authority issued under Section 94 of the Act. The

The Pr. Commissioner of Income Tax, Hubballi and Another Vs. The Totag ...

Court : Karnataka Dharwad

Subject : Direct Taxation

difference because sub-section (4) inserted in Section 80P(2)(d) of the Act with effect from 01st April 2007 by Finance Act, 2006 excludes Co-operative Banks other than Primary Agricultural Credit Society or a Primary Co-Operative Agricultural and Rural Development Bank … and investments of surplus funds of the respondent-assessee not immediately required for business purposes, is made with the Scheduled Banks or Nationalised Banks or whether Co-operative Banks does not make a difference, as far as the character … or the marketing of the agricultural produces grown by its members, etc. 4. The relevant portion of the judgment of the Hon'ble Supreme Court is

The Pr. Commissioner of Income Tax, Vs. The Totagars Co-Operative Sale ...

Court : Karnataka Dharwad

Subject : Direct Taxation

Anr. Vs. The Totagars Co-Operative Sale Society, Sirsi. of the Act with effect from 01st April 2007 by Finance Act, 2006 excludes Co-operative Banks other than Primary Agricultural Credit Society or a Primary Co-Operative Agricultural and Rural Development Bank … investments of surplus funds of the respondent- assessee not immediately required for business purposes, is made with the Scheduled Banks or Nationalised Banks or whether Co-operative Banks does not make a difference, as far as the character