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Cc Vs. Hindalco Inds. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2007)(120)ECC105

bond, binding himself in a sum equal to twice the amount of the excess duty. Subsequently, in the Finance Act, 2006, following sub-sections were inserted w.e.f. 14/7/2006. 3. The importer or exporter shall be liable to pay interest, on … Provisional assessment of duty-(1) Notwithstanding anything contained in this Act but without prejudge to the provisions contained in Section 46- a) where the proper officer is satisfied that an importer or exporter is unable to produce any document

Shivam Coke Industries and Rani Sati Coke Manufacturing Company Vs. St ...

Court : Jharkhand

Subject : Sales Tax/VATLimitation

Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)

(Admn.), Dhanbad Division, Dhanbad whereby he has initiated suo motu revision proceedings under Section 46(4) of the Bihar Finance Act, 1981 and further for a declaration that the impugned notice issued by the Joint Commissioner is bad in

Prof. V.S.S. Sastry Vs. the Ministry of Human Resource Development, Go ...

Court : Andhra Pradesh

Subject : Constitution

Acts : English and Foreign Languages University Act, 2006 - Sections 2, 3(2), 3(3), 4, 6, 9, 10, 11, 12(1), 12(2), 13, 13A, 21, 29(1), 46 and 47; Hyderabad Societies Registration Act, 1350 Fasli; University Grants Commission Act, 1956 - Sections 3, 3(1) and 3(3); Rajiv Gandhi University Act, 2006; General Clauses Act, 1897 - Sections 3, 4 and 22; Osmania University Act, 1959; Osmania University (Amendment) Act, 1966; Preventive Detention Act, 1950; Preventive Detention (Amendment) Act 1952; Preventive Detention (Second Amendment) Act, 1952; Rajasthan General Clauses Act, 1955 - Sections 24; Rajasthan Service Rules, 1951 - Rule 56; Constitution of India - Articles 14, 16, 19, 19(1), 21 and 371(E)

Reported in : 2008(4)ALD315; 2008(4)ALT240

Central Government to represent the Ministry of Education; Nominee of the Central Government to represent the Ministry of Finance; Representative of the Central Advisory Board of Education nominated by the Central Government; Vice-Chancellor of Osmania University, Hyderabad … this Writ Petition, the petitioner sought for invalidation of Section 46(a) of the English and Foreign Languages University Act, 2006 (for short 'the Act') as being arbitrary, illegal and ultra vires of Sections 4(v) and 13 of the

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 … approximately Rs. 2000 Crores.In the meantime, petitioner received an order dated 22ndFebruary, 2000, issued under Sub-section (4) of Section 46 of the Bihar Finance Act, staying exemption certificate dated 21stDecember, 2000. This order became subject matter of challenge

Shree Jagdamba Coke Industries (P) Ltd. Vs. the State of Jharkhand and ...

Court : Jharkhand

Subject : Sales Tax/VAT

Reported in : [2008(1)JCR572(Jhr)]

Commercial Taxes (Administration), Dhanbad Division, Dhanbad initiating a suo motu revision proceeding under Section 46(4) of the Bihar Finance Act, 1981 for revising the revised assessment orders passed under the Central Sales Tax Act for the years 1981-82

State of Jharkhand and ors.Etc. Vs Ms Shivam Coke Industries, Dhanbad, ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Section 3(a); Bihar Finance Act, 1981 - Section 46(4); Bihar Finance (Amendment) Ordinance, 1989, - Section 7; Limitation Act, 1963. - Article 137

Shivam Coke Industries, Dhanbad is a manufacturer of coal and was registered under the provisions of the Bihar Finance Act, 1981 [now repealed - for short & BFT Act, 1981 ] and presently under the provisions of Jharkhand … refundable to the Respondent is above Rs. 25,000/-. Thereafter in the year 2006, as is alleged by the respondent, the Deputy Commissioner of the Dhanbad … Commissioner of Commercial Taxes (Administration), Dhanbad Division, Dhanbad [Appellant No. 4] then initiated the proceeding suo motu under Section 46(4) of the adopted Bihar Finance Act, 1981 [now repealed] and issued notice/Memo No. 744 dated 1.8.2007 directing the

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 … Anand and Mr. Ashish Virmani for UOI/R-1. Ms. Sonia Sharma, Sr. Standing Counsel for respondent No.2. + W.P.(C) 4658/2008 VIPUL LIMITED ..... Petitioner Through Mr. J.K. Mittal, Mr. Varun Prabhakar & Mr. Varun Gaba, Advocates. versus UOI

Commissioners for Her Majesty's Revenue and Customs (Appellant) Vs. To ...

Court : UK Supreme Court

Subject : MRTP

as "the most fundamental reform of personal tax administration for 50 years"). The changes were introduced by the Finance Act 1994 ("FA 1994") and took effect, for income tax and capital gains tax purposes, in 1996-97. Further amendments … procedural issue concerns the effect of two closure notices dated 20 June 2006 signed by Mr Peter Frost, an officer in the Anti-Avoidance Group (Investigation) … small enterprise, (c) it is expenditure on information and communications technology, and (d) it is not excluded by section 46 (general exclusions) or subsection (4) below. (2) 'Expenditure on information and communications technology' means expenditure on items within

Ms. Shanti Logistics (P) Limited Vs. the Assistant Commissioner of Inc ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Section 40(a)(ia), 200(1)

in not considering the issue raised by the Revenue in its grounds of appeal that the provisions of Finance Act, 2010 in Section 40(a)(ia) is retrospective or not?2. Whether the Tribunal is right in law in holding that … one, as such, the question of granting relief, particularly, for the TDS liability pertaining to the period April 2006 and February 2007, did not arise.6. On its part, the assessee took the contention that the Commissioner of

Mrp Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

procedure in detail can be had from the Customs Manual - a compilation of instructions of CBEC/Ministry of Finance, followed in all Customs Houses. For our purpose, we need only mention that, ultimately, the importer would receive … days from the date of such advance presentation of Bill of Entry. These are the relevant provisions of Section 46 of the Customs Act. As we are concerned with Modvat credit of CVD paid on imported inputs cleared … apex Court in the case of Ispat Industries Ltd. v. CC, Mumbai 2006-TIOL-127-SC-CUS., wherein their Lordships, following the Gunapradhan axiom of the Mimansa Principles of