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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)

the Kerala Finance Act, 2006 certain amendments were made in Section 7 of the KGST Act and in Section 8 of the KVAT Act, 2003 whereby certain changes were made in the provisions for payment of tax at … 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

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 … two decisions, the Supreme Court explained that notwithstanding the amendment of order 8, Rule 1, and the proviso thereto by the amendment Act 22 of … 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

M/S. Suzlon Infrastructure Vs. Commissioner of Central Excise, Pune.ii ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of service tax under the category of ‘Erection, Commissioning or Installation service’ as defined in Sec,65(39a) of the Finance Act, 1994, the officers of Directorate General of Central Excise Intelligence (DGCEI), New Delhi conducted investigation into the matter. … to impose penalty on it under Sec.76 for contravention of provisions of Section 68 and penalty under Section 78 of Chapter V of the Finance … judgments of the Hon’ble Apex Court in the case of (1) Nicco Corporation Ltd. vs. CCE, Calcutta - 2006(203)ELT 362(S.C) and (2) Skytone Electricals (India) Ltd. vs. Commissioner - 2008 (225) ELT A 97 (S.C) . 10.3 … ‘erection, installation and commissioning service’. The Commissioner also ordered adjustment of Rs. 8,55,15,594/- already paid against its service tax liability. The Commissioner also ordered adjustment

Assistant Commissioner of Income Vs. Asea Brown Boveri Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2007)11TTJ(Mum.)502

inflating their claims in respect of head office expenses. With a view to getting over these difficulties, the Finance Act has inserted a new Section 44C in the IT Act laying down certain ceiling limits for the deduction … this Tribunal in Vanaz Engineers Ltd. v. ITO 20 BCAJ 232 and a recent order dt. 24th Feb., 2006 of the Mumbai Bench of this Tribunal in Wockhardt Ltd. v. Asstt. CIT ITA No. 3991/Mum/2005 wherein the … sanction the claim could the income be said to have ' accrued." 8. We have heard the parties and considered their submissions including the authorities

M/s.L and T Geostructure LLP, Vs The Union of India,

Court : Chennai

time when these Writ Petitions were filed. Section 37(1) of the respective GST Acts after its amendment vide Finance Act, 2022 (Act 6 of 2022) in the year 2022 with effect from 01.10.2022 vide S.O. 4569(E) dated 28.09.2022 … VAT regime. Former case dealt with the Karnataka VAT Act, 2005 while the latter case dealt with TNVAT Act, 2006. They highlight the bitter experience faced by the tax administration by the State in its attempt to modernize … Gheru Lal Bal Chand's case (cited supra), relied by the Petitioner, where the constitutional validity of a similar Section 8 of the Haryana VAT Act, 2003 was being considered, the Court held that law cannot envisage an almost

A.Ayyasamy Vs. 1. a.Paramasivam

Court : Chennai

Subject : Education

Against which the plaintiff preferred a Civil Revision Petition in C.R.P.(PD)No.906 of 2006 and by order dated 31.01.2007, this Court confirmed the order of the … routine day-to-day work.10. The defendant filed two applications viz., (i) I.A.No.210 of 2013 in I.A.No.1172 of 2012 under Section 8 of the Arbitration and Conciliation Act, 1996 and (ii) I.A.No.656 of 2013 in O.S.No.588 of 2012 under Section … made serious allegations against the respondents alleging them to commit malpractices in the account books and manipulate the finances of the partnership firm, which, in our opinion, cannot be properly dealt with by the arbitrator. As such,

Maxopp Investment Ltd and ors. Vs. Commissioner of Income Tax and ors.

Court : Delhi

Subject : Income Tax

Acts : Income Tax Act, 1961 - Sections 260A, 14A; Income Tax Rules, 1962 - Rule 8D; Finance Act, 2002

154, for any assessment year beginning on or before the 1st day of April, 2001."9. Then, by the Finance Act, 2006, Section 14A was numbered as sub-section (1) thereof and after sub-section (1) as so numbered, the following sub-sections were … were addressed. All these appeals are concerned with section 14A of the Income Tax Act, 1961 and Rule 8D of the Income Tax Rules, 1962. In particular, we are called upon to examine as to whether interest

Enercon (India) Ltd. and Others Vs. Enercon Gmbh and Another

Court : Mumbai

Subject : Arbitration

buttress the said submission by referring to the clauses mentioned in the IPLA, regarding the grant of licences, finance, tenure of the IPLA; iv] That the patents in respect of which the licences were to be given … The said fact is borne out by the letter dated 3rd November 2006 of the Petitioners and it is only thereafter that the Petitioners started … view, however, this is an inescapable inference from an ex visceribus interpretation of the statute. Sub-section (3) of Section 8 in Part I of the Act envisages that even in a situation where an application to the court

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

reconditioning on restoration, or servicing of any goods, excluding a motor vehicle and also substituted it by the Finance Act, 2006 with effect from 1st May, 2006. It also substituted the Explanation below section 65(64) with effect from 15th … Headquarters, Nagpur, in connection with the alleged non-payment of service tax on the services rendered by the petitioners. 8. Following correspondences were exchanged between the department and the petitioners:- (i) The Superintendent, Service Tax, Headquarters, Nagpur, by

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

in the year 2002. The Finance Act, 2005 brought 9 new services under the service tax net. The Finance Act, 2006 brought 15 new services under the service tax net. The Finance Act, 2007 brought 7 new services under … - (i) who has been liable immediately before the appointed day to pay tax under section 4 or section 8 of the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), and who 17 (ii) would