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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 … AND OTHERS v. UNION OF INDIA AND OTHERS, (2007) 7 SCC527= [(2007) 9 VST126(SC)]..20. During 1994-95, a new concept of Service Tax was introduced by

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 … Areas for Consumption, Use or Sale Therein (Amendment) Act, 2003 (Bihar Act 9 of 2003) that came into force on August 22, 2003. It amended

Gkw Limited and anr. Vs. State of Rajasthan

Court : Rajasthan

Subject : Constitution

Reported in : AIR2008Raj90; RLW2008(2)Raj1627

Bhandari, J.1. In all these writ petitions, a challenge has been made to the Chapter VII to Rajasthan Finance Act, 2006 (hereinafter referred to as 'the Act of 2006') and Rules framed thereunder, as well as consequential notification issued. … that the State Government can legislate Act and Rules on the subject-matters falling under their competence as per Schedule VII of the Indian Constitution. However, State of Rajasthan came up with enactments beyond their legislative competence, inasmuch

M/S.Tata Sky Ltd. Rep. Through Its M.D. and Ceo, S Vs. State of Orissa ...

Court : Orissa

Subject : Service Tax

DTH services were brought within the purview of service tax with effect from 16th June, 2005 by the Finance Act, 2005. Under Section 65 (105) (zk) of the Finance Act, as amended, DTH service is covered under the … 04.2012 B.N.MAHAPATRA,J.provisions In this writ petition, challenge has been made to certain of The “Entertainment Tax Orissa Entertainment Act, 2006”.), The Tax Act, 2006 Orissa (for Entertainment short, Tax (Amendment) Act, 2010 (for short, “E.T. Amendment Act, 2010”.) … Entry 92C/97 of List I and Entry 62 of List II, Seventh Schedule of the Constitution of India, to the extent entertainment tax is sought … purpose of liability to pay Entertainment Tax and procedural provisions under Sections 9 and 15 of the said Act. Thus, by virtue of the said

Ms. the Windsor Castle, Kodimatha, Kottayam, Represented by M.O. Asram ...

Court : Kerala

Subject : Service Tax

revised assessment notice was issued on 20.06.2006. The above ‘proviso’ was brought into force as per the Kerala Finance Act, 2006, granting time for completing the assessments, even in cases pending as on 31.03.2006, to be completed on or … the introduction of a new entry vide entry 92C ‘tax on services’, in List I of the 7th Schedule of the Constitution of India, the legislation made by the State with reference to Entry 62 of List … ‘service tax’ under Entry 92C of List I of the 7th Schedule. 9. The concerned respondents have filed counter affidavits pointing out that the challenge

M/s. Raj Shipping and Another Vs. The State of Maharashtra, Through th ...

Court : Mumbai

Subject : Miscellaneous

of Section 41 of the Maharashtra Value Added Tax Act 2002 (Mah. IX of 2005) and in supersession of the Government Notification Finance Department No. … Finance Minister. The relevant paragraph of the judgment is as follows: â˜11. In the year 1967, through the Finance Act No. 2, the words beginning from word 'which to 1967' were omitted. Thus exemption from income-tax was allowed … (b) of section 41(4) for sales of high speed diesel read with the above Notification dated 30th November, 2006. The contention of the investigating officers under the MVAT Act, each sale is liable to tax at every … within Maharashtra): â6.Levy of Sales tax on the goods specified in the schedules 1. There shall be levied a sales tax on the turnover of

Dcit, Spl. Range-i Vs. Jindal Photo Films Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Eleventh Schedule at serial 9 & 10 are as below: 8. Entry 9 was later (w.e.f. 1-4-89 by Finance Act 1988) substituted by the words "projectors" i.e. to say Cinematographic films were taken out of the purview of … films had been excluded from the list of articles at point No. 9 of XI^th Schedule. Hence the definition of photographic apparatus and goods would … filed by the Revenue is dismissed.Decisron pronounced in the open Court on conclusion of hearing on 9^th August, 2006.1. The following point of difference has been referred to me Under Section 255(4) of the Income-tax Act: Whether,

Cit Vs. Rajiv Bhatara

Court : Supreme Court of India

Subject : Direct Taxation

that the surcharge was levied as per the provisions of Part I of the 1st Schedule appended to Finance Act, 2000. On the ground that there was no mistake apparent on the record, the application under Section 154 … be allowed, which we direct. The impugned order of the High Court in Tax Appeal No. 587 of 2006 is set aside and the departmental civil appeal is allowed with no order as to costs. - Sections

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 … under any other entry in this list or in any other Schedules." 9. It is seen that with the substitution, the sub entry 'Fruit Juice

Commissioner of Income Tax, Delhi Vs. M.M. Aqua Technologies Ltd.

Court : Delhi

Subject : Direct Taxation

actual payment. Learned counsel relied on the ITA1102005 Page 6 amendments made to Section 43B by virtue of Finance Act, 2006 with retrospective effect from 01.04.1989 by insertion of Explanation 3C and Explanation 3D meant that actual payment had … borrowing, or (e) any sum payable by the assessee as interest on any loan or advances from a scheduled bank in accordance with the terms and conditions of the agreement governing such loan or advances, or *************** … the assessee‟s contention that interest which has been converted into ITA1102005 Page 9 a loan is deemed to be „actually paid‟. In light of the