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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)

the 1st day of April, 2005. Later, a number of amendments were introduced in the Act by Bihar Finance Act, 2006 (Act 7 of 2006). The amendment Act received the assent of the President of India on 19.04.2006 and … to extend, in appropriate cases, the period for furnishing details of stocks for claiming input tax credit under Section 16(1)(d) of the Bihar Value Added Tax Act, 2005? This is the common question arising in all the

Reckitt Benckiser (India) Ltd. Vs. Commissioner, Commercial Taxes

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax (Amendment) Act, 2005; Kerala Value Added Tax Act, 2003 - Sections 6, 6(1), 62(1), 43, 67, 74 and 94; Central Excise Tariff Act; Customs Tariff Act, 1975; Kerala General Sales Tax Act; Finance Act, 2006; Kerala Value Added Tax Rules, 2003 - Rule 80(1)

Reported in : (2007)6VST390(Ker)

and tax has been levied on that basis. Further, HSN Code appearing in entry 44(5) was deleted by Finance Act, 2006 to overcome the confusion created with reference to that HSN Code. Referring to the decision of the division … O.T.A. No. 6 of 2006 is the petitioner in W.P.C. No. 16721 of 2006. Appeal was preferred under Section 62(1) of the Kerala Value Added Tax Act, 2003 read with Rule 80(1) of the Rules challenging the

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)

in other places.6. The Kerala Finance Bill, 2006 was passed by the Kerala State Legislature as 'The Kerala Finance Act, 2006, (Act 22 of 2006) on 19-10-2006. The Act received the assent of the Governor on 24-10-2006 and was … India were dismissed. The question which arises for determination in these appeals is whether the amended provisions of Section 7(a) and (b) of the Kerala General Sales Tax Act, 1963 can be applied to those dealers who … H.L. Dattu, C.J.1. This judgment would dispose of Writ Appeal No. 1877 of 2007 and connected appeals, which have been filed against the common

Areva T and D India Ltd. Vs. Assistant Commissioner of Income Tax and ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 50B, 54EC, 54EC(1) and 119(2); Companies Act, 1956 - Sections 391 and 394; Finance Act, 2006; Finance Act, 2007; Finance Act, 2001; National Bank for Agriculture and Rural Development Act, 1981 - Sections 3; National Highways Authority of India Act, 1988 - Sections 3; National Housing Bank Act, 1987 - Sections 3(1); Small Industries Development Bank of India Act, 1989 - Sections 3(1); Constitution of India - Articles 14 and 265; Securities and Exchange Board of India Regulations

Reported in : (2008)220CTR(Mad)156; [2009]177TAXMAN192(Mad)

capital gains on sale of long-term capital assets in specified assets to be eligible to claim exemption. The Finance Act, 2006 restricted the scope and limited the meaning of 'long-term specified asset' to bonds notified by the Government of … that the conditions occurring in the Notification No. 380 of 2006, F.No. 142/9/2006-TPL, dt. 22nd Dec, 2006 [(2007) 207 CTR (St) 8] along with the … 8] along with the words 'subject to the following conditions, namely,' issued by the CBDT are ultra vires Section 54EC of the IT Act, 1961 and arbitrary and violative of Articles 14 and 265 of the Constitution

Commissioner of Income Tax Vs. Jindal Exports Ltd. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1), 2(43), 16(3), 24(2), 90, 90A, 91, 115J, 115JA, 115JA(1), 115JAA, 115JAA(1), 115JAA(2), 115JAA(4), 115JAA(5), 119, 139, 140A, 140A(1), 142, 143, 143(1), 144, 147, 148, 154, 155, 158BC, 207, 208, 209, 209(1), 210, 215(2), 234A, 234B, 234B(1), 234B(2), 234C, 234C(1), 245D(4), 245D(6), 250, 254, 260, 262, 263 and 264; Finance Act, 2006; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1997; Finance (No. 2) Act, 1996

Reported in : (2009)221CTR(Del)8; [2009]314ITR137(Delhi); [2009]179TAXMAN391(Delhi)

Section 234C(1) of the IT Act, 1961 (hereinafter referred to as 'the said Act') by virtue of the Finance Act, 2006, w.e.f. 1st April, 2007. According to the learned Counsel for the appellant/Revenue, after the said amendments, there is

M/s.Shree Ganesh Ventures Vs The Assistant Commissioner (ST),

Court : Chennai

Tamilnadu, Rep by its Secretary, Commercial Taxes Department, Chennai Vs. M/s.Everest Industries Limited, rep by its Senior Manager- Finance, Podanur Post, Coimbatore - 641 023.8. The petitioner also did not file a Statutory Appeal under Section 51 … further direct the respondent to consider the application filed by the petitioner under Section 84 of the TNVAT Act, 2006 on its own merits and in accordance with law.For Petitioner : Mr.P.Rajkumar For Respondent : Mr.C.Harsharaj Additional Government … IN THE HIGH COURT OF JUDICATURE AT MADRASReserved On 18.11.2024Pronounced On 24.01.2025CORAM :THE HONOURABLE MR. JUSTICE C.SARAVANAN and W.M.P.No.12854 of 2022 M/s.Shree

Jose Vs. Assistant Commissioner (Assessment)

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax Act, 2003 - Sections 2, 2(43), 3(1), 6, 6(1), 15 and 30; ;Finance Act; ;Central Sales Tax Act - Sections 14 and 15; ;Kerala Finance Act, 2006; ;Central Excises Act, 1944 - Section 15; ;Constitution of India - Articles 14, 19(1), 199, 200, 207, 207(1), 255, 286, 286(3), 304, 366 and 366(29A); ;Kerala Value Added Tax (Amendment) Act, 2006

Reported in : 2010(1)KLT816

brought out to Section 6(1)(f) of the Kerala Value Added Tax Act, 2003 as amended by the Kerala Finance Act, 2006 (Act 22/2006). Though the amended Act was passed and assent of the Governor was obtained on 24.10.2006, it

Director of Income Tax Vs. Aparna Ashram

Court : Delhi

Subject : Direct Taxation

dissolution, and all the provisions of this Act shall, so far as may be apply accordingly. Explanation.--Omitted by Finance Act, 1992, wef 1-4-1993. (The amendment to the subsection 1 inserted w.e.f. 01.04.1989 has been underlined for the sake … Act, (2) Where any business or profession carried on by an association of persons referred to in sub- section (1) has been discontinued or where such association of persons is dissolved, the Assessing Officer shall make an assessment

The Commissioner of Income Tax Vs. Chemplast Sanmar Limited

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 50, 90, 90A, 115JA(1), 115JAA, 115JAA(4), 115JAA(5), 115JB, 139(1), 140A, 143(1), 208, 209, 210, 234A, 234B, 234B(1), 234B(2), 234C, 234C(1), 295 and 295(2); Finance Act, 2006; General Clauses Act, 1897 - Sections 20; Land Reforms Act; Income Tax (19th Amendment) Rules, 2001; Income Tax Rules, 1962 - Rules 5 and 12(1)

Reported in : (2009)224CTR(Mad)211; [2009]314ITR231(Mad); [2009]180TAXMAN335(Mad)

Matched in: Advocate Pushya Sitaraman, Sr. Standing Counsel assisted by J. Narayanasamy, Adv. Venkatnarayanan, Adv. in T.C. Nos. 887/04, 2246, 2277, 2323, 2606, 2615 and 2656 of 2006, 10, 410, 717 and 1006 to 1008 of 2007 and 81 to 84, 245, 356, 543 and 578 of 2008, ;N. Quadin Hoseyn, Adv. in

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 … (Prayer: This Appeal is filed under Section 260a of the Income-Tax Act, 1961 praying to: I. Formulate the Substantial Questions of Law Stated Above. II. Allow the appeal and set aside