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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 had

Core Minerals Vs. the Commissioner of Service Tax

Court : Chennai

Subject : Service Tax

Value) Rules, 2006 will come into play only in a case that falls under Section 67(1)(iii) of the Finance Act, 1994, whereas the transaction in the present case falls under Section 67(1)(i) of the Finance Act, 1994. 4.7.

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 … is leviable.28. In Sudhir Chandra Nawn v. WTO [AIR1969SC59: (1969) 1 SCR108 this Court rejected the contention that Section 7(1) of the Wealth Tax Act was unconstitutional as no Rules had been framed to value the asset for

Godrej and Boyce Mfg.Co.Ltd. Mumbai. Vs. Commissioner of Income Tax,

Court : Mumbai

Subject : Income Tax

Acts : Income Tax Act, 1961 - Section 14A(1)(2)(3); Income Tax Act, 1922 - Section 8; Finance Act of 2001 - Section 14A; Finance Act 1997 - Section 10(33)

form part of the total income under the Act. Section 14A was introduced by an amendment to the Finance Act of 2001 with retrospective effect from 1 April 1962. Subsections (2) and (3) were inserted by the Finance … correctness of the claim of the assessee having regard to the accounts of the assessee.11 Circular 14 of 2006 Section 115-O :27. The submission which has been urged on behalf of the assessee is that Section 14A has … of the Wealth Tax Rules 1967 came up for consideration. Prior to its amendment on 1 April 1989 Section 7(1) of the Wealth Tax Act provided that subject to any rules made in this behalf, the value of

M/s. Total Environment Building Systems Pvt Ltd. Vs. The Deputy Commis ...

Court : Supreme Court of India

Subject : Service Tax

appeals is, “whether, service tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce Section 65(105)(zzzza) pertaining to Works … the impugned judgment and order dated 10.03.2010 passed by the CESTAT, West Zonal Bench in Appeal No.ST/275 of 2006, the Revenue has preferred the present Civil Appeal No.6792 of 2010. 3.8 Feeling aggrieved and dissatisfied with the … Mumbai in ST/Stay/3022/12-Mum in S.T. Appeal No.873 of 2012, the assessee - 7 M/s. L&T, Hydrocarbon Engineering Ltd. (previously known as Larsen & Toubro Ltd.)

Madras Hire Purchase Association Vs. Union of India (Uoi)

Court : Chennai

Subject : Service Tax

Acts : Finance (Amendment) Act, 1994 - Sections 65, 65(12), 65(14), 65(105) and 66; Companies Act, 1956 - Sections 2; Constitution (Eighty-eighth Amendment) Act, 2003; Finance Act, 2000 - Sections 116 and 117; Finance Act, 2001 - Sections 137; Sale of Goods Act, 1930; Constitution of India - Articles 14, 19, 19(1), 246, 246(1), 265, 268A and 366(29A)

Reported in : [2009]21STT355

268A are introduced giving authority of the Parliament to legislate on service tax; that Section 65(12) of the Finance Act, 1994 defines 'Banking and other financial services' as 'financial leasing services including equipment leasing and hire-purchases'. The learned … for supply of labour and services....' (p. 395)18. In Bharat Sanchar Nigam Ltd.'s case (supra), in para Nos. 76, 77 and 78, it was held thus:76.... No one denies the legislative competence of the States to levy

Kmp Timbers Vs. Commercial Tax Inspector and anr.

Court : Kerala

Subject : Sales Tax/Vat

Acts : Kerala Value Added Tax Act, 2003 - Sections 2, 3, 3(2), 6, 19A, 21, 24, 25, 45, 47(2) and 47(16A); Tax on Entry of Goods into Local Areas Act; Income Tax Act - Sections 119; Kerala Finance Act, 2006; Kerala General Sales Tax Act, 1963; Central Sales Tax Act, 1956; Kerala Value Added Tax Rules, 2005 - Rules 21A, 21A(1), 21A(2) and 67(7); Constitution of India

Reported in : (2010)27VST536(Ker)

note that Section 47(16A), which was brought into effect from July 1, 2006 by virtue of the Kerala Finance Act, 2006, starts with a 'non obstante clause'. By virtue of the terminology used in the provision, paramount importance is … of Section 47(16A), as per the decision in Fantacy Sales Corporation v. Sales Tax Inspector, Walayar : [2007] 7 VST 323 (Ker), the said decision is not enough to hold that the Commissioner is having power to

State of Kerala & Another versus Asianet Satellite Communications ...

Court : Supreme Court of India

Reported in : [2025] 5 S.C.R. 2215

concerned with recovery of arrears of luxury tax for the period 2006-2010. 15.3 By way of the Kerala Finance Act, 2006, the State legislature amended the Kerala Act of 1976 and introduced luxury tax on cable TV operators @ … 1 read with Section 3C and Betting Tax 3C with S.2(4) Act, 1939 S.3C(4) Delhi Entertainments Section 2 Section 7 Section 7 Section 7 and Betting Tax 7 Act, 1996 Gujarat Section Section Section 3 Entertainments Section 6E(1)

Indian National Shipowners Association Vs. Union of India (Uoi)

Court : Mumbai

Subject : Service Tax

Acts : Finance Act, 1994 - Sections 5(2), 64, 65, 65(105), 66, 66A, 68, 68(2), 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79 and 94; Companies Act, 1956 - Sections 25; Merchant Shipping Act, 1958; Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976 - Sections 6(6) and 7(7); Factories Act, 1948; Societies Registration Act, 1860; Central Excise Act, 1944; Finance Act, 2005; Finance Act, 2006; Service Tax Rules, 1994 - Rule 2 and 2(1); Central Excise Rules; Constitution of India - Article 265

Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235

It appears that it is first time when the Act was amended and Section 66A was inserted by Finance Act, 2006 w.e.f. 18-4-2006, the Respondents got legal authority to levy service tax on the recipients of the taxable service. … exercise of the powers conferred by Clause (a) of Sub-section (6) of Section 6, and Clause (a) of Sub-section (7) of Section 7, of the Territorial Waters, Continental Shelf, Exclusive Economic Zone, and other Maritime Zones Act, 1976

The Sahrdaya College of Engineering and Technology Vs. the University ...

Court : Kerala

Subject : Constitution

Acts : Indian Medical Council of India Act, 1956 - Sections 10A, 10(2), 10A(1), 10A(2), 11, 11(2) and 19; Kerala Professional Colleges or Institutions (Prohibition of Capitation Fee, Regulation of Admission, Fixation of Non-Exploitative Fee and Other Measures to Ensure Equity and Excellence in Professional Education) Act, 2006 - Sections 20; Calicut University Act - Sections 2(7), 2(16) and 68A; Calicut University Ordinances; Calicut University Regulations; Calicut University Rules; University Laws (Amendment) Act; Kerala Self-Financing Professional Colleges (Prohibition of Capitation Fees and Procedure for Admission and Fixation of Fees) Act, 2004 - Sections 3, 3(1), 3(2) to (6) and 4; University/Government/Medical Council of India Rules; Constitution of India - Articles 19(1) and 226;

Reported in : 2009(3)KLJ185

Regulation of Admission, Fixation of Non-Exploitative Fee and Other Measures to Ensure Equity and Excellence in Professional Education) Act, 2006, (hereinafter referred to as the Professional Colleges Act) was enacted to take over 50% of the seats in … affiliation of the petitioners herein have been challenged in these writ petitions. All the petitioners are Private Self Financing Colleges. Petitioners in W.P. (C). 19599/2009 & 19600/2009 are the Managers of Self Financing Engineering Colleges and the … and the regulations framed the reunder. It is apposite to refer to Section 10A and Section 11 of the Indian Medical Council Act, 1956, in