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Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Finance Act, 2007 - Sections 99 and 114; Customs Act, 1962 - Sections 7, 12, 22, 25, 28(1), 30 and 76A to 76N; Sea Customs Act; Special Economic Zones Act, 2005 - Sections 1, 2, 2(1), 3, 3(1), 4, 4(1), 4(2), 4(4), 5, 7, 12, 15(9), 26, 26(1), 26(2), 30, 51, 53, 53(1), 53(2) and 55; Motor Vehicles Act - Sections 38 and 38(1); Taxation Act - Sections 3, 3(1) and 4A; Trade Marks Act - Sections 28; Uttar Pradesh Trade Tax Act, 1948 - Sections 3; Central Excise Act, 1944 - Sections 4 and 4(1); Factories Act, 1948; Sea Customs (Amendment) Act, 1955; Land Customs Act; Indian Aircrafts Act, 1911; Customs Tariff Act, 1975 - Sections 2, 2(15), 2(18), 2(19), 2(20), 2(22), 2(23), 2(25), 2(26), 2(27), 12, 14, 14(1), 17, 18, 46 and 50; Industries (Development and Regulation) Act, 1951; Income

Reported in : [2010]24STT121

permitted the goods into the zone. By virtue of Section 114(n) read with the 3rd Schedule to the Finance Act, 2007, Heading No. 11 of the Second Schedule - Export Tariff to the Customs Tariff Act, 1975 was substituted … of Section 4. The term 'authorized operations' to mean operations which may be authorized under Section 4(2) and Section 15(9) of the Act of 2005. Section 2(i) defines 'Domestic Tariff Area' to mean the whole of India (including

Mather and Company Pvt. Ltd., Kochi, Rep. by Its Managing Director K.M ...

Court : Kerala

Subject : Sales Tax

Reported in : 2012(3)KLT41(SN)(C.No.43)

Section 8(a) (iiii) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as ‘Act’) by the Finance Act 2007 (Act 15/2007) published in the official gazette of the State of Kerala dated 28.07.2007, taking away the benefit

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

Court : Kerala

Subject : Service Tax

and the scope of the statute was clarified by introducing a ‘proviso’ to Section 4(2) as per the Finance Act, 2007 w.e.f. 01.04.2007, making it clear that no luxury tax shall be payable for such charges received in respect … Kerala Tax on Luxuries Act 1976 (herein after referred to as the ‘KTL Act’), particularly Sections 4, 10, 15 and 16 forms the majo0r challenge involved in these writ petitions. In W.P.(C) Nos.33681 of 2006 and 18545

M/S Ruchi Soya Industries Vs. Union of India and Others

Court : Karnataka

Subject : Land Acquisition

be termed as violative of Article-14 of the Constitution of India. Section 14(2) which was amended by the Finance Act, 2007, specifically contemplates the actual price of the commodities at any given point of time. Therefore, Chapter-15 of the

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007);(vii)(vii) the additional duty leviable under section 3 of Customs Tariff Act, equivalent to the duty … Rules, read with Section 73 of the Act; (ii) penalty should not be imposed under provisions of Rule 15(1) of the Credit Rules on account of Cenvat Credit wrongly taken and utilized; (iii) penalty should not be

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)

1962. Subsections (2) and (3) were inserted by the Finance Act of 2006 with effect from 1 April 2007. Rule 8D of the Income Tax Rules prescribes the method for determining the expenditure incurred in relation to … 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 … now widened under Section 14A. Reading Section 14 in juxtaposition with Sections 15 to 59, it is clear that the words "expenditure incurred" in Section

State of West Bengal Vs. Calcutta Club Limited

Court : Supreme Court of India

Subject : Service Tax

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 the service tax net and six telecom related services were omitted and merged … carries on the business of selling or purchasing goods in West Bengal or any person making sales under section 15, and includes- (a)an occupier of a jute-mill or shipper of jute; (b)Government, a local authority, a statutory body,

The State of Karnataka vs Sri.Ravindranath S/O Pampahashwar

Court : Karnataka Dharwad

questions of law in the said writ appeals:(i) Whether Section 15(5)(e) of the KVAT Act, inserted by the Finance Act, 2007 is ultra vires Constitution?(ii) If the answer to the above question is in the negative, will it have

The Assistant Commissioner vs Shadaxarayya Rajshekarayya Navali

Court : Karnataka Dharwad

questions of law in the said writ appeals:(i) Whether Section 15(5)(e) of the KVAT Act, inserted by the Finance Act, 2007 is ultra vires Constitution?(ii) If the answer to the above question is in the negative, will it have

The State of Karnataka vs G K Bhutali

Court : Karnataka Dharwad

questions of law in the said writ appeals:(i) Whether Section 15(5)(e) of the KVAT Act, inserted by the Finance Act, 2007 is ultra vires Constitution?(ii) If the answer to the above question is in the negative, will it have