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Larsen and Toubro Limited Vs. State of Jharkhand and ors.

Court : Jharkhand

Subject : Sales Tax/VAT

Acts : Bihar Finance Act, 1981 - Sections 2, 13, 17(2), 17(3), 19, 19(1), 19(2), 21, 21(1), 47 and 58; Central Sales Tax Act; Rajasthan Sales Tax Act - Sections 5; Bihar Sales Tax Rules, 1983 - Rules 13, 13A, 15(3) and 18; Rajasthan Sales Tax Rules - Rule 29(2); Sales Tax (Amendment) Rules, 2000 - Rule 13A; Sales Tax (Amendment) Rules, 2006 - Rule 13A

Reported in : 2008(56)BLJR2126; [2008(3)JCR698(Jhr)]; (2009)24VST233(Jharkh)

On account of certain error apparent on the face of the record, the petitioner filed review application under Section 47 of the Bihar Finance Act and accordingly, order of review was passed. However, after expiry of two years, … the petitioner challenging the order of re-assessment dated 5/5/2006 passed under Sections 17(3) and 19 of the Bihar Finance Act. The writ petition was dismissed by this Bench on 27/11/2006 holding that the petitioner may avail the statutory … back by the Supreme Court in terms of order dated 23rd July, 2007 passed in Civil Appeal No. 3188 of 2007.2. The writ petition was

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 … Sanchar Nigam Ltd., (2012)49 VST 98 (AP)) 46Collector of C.E. Vs. Jay Engineering Works Ltd., (1989(39) E.L.T. 169(S.C.) 47. M/s. Annapurna Carbon Industries Co. Vs. State of Andhra Pradesh, (1976) 2 Supreme Court Cases 273) 48. Commissioner

G.V.Matheswaran Vs. the Union of India

Court : Chennai

Subject : Service Tax

the provisions of Section 65(90a) read with Section 65(105)(zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007 and Finance Act, 2010 (b) levying or attempting to levy, collect or recover from the petitioner, any service … and buildings generally fall also in the jurisdiction of the State. Reference is made to Entries 45, 46, 47 and 48 of the State List in which certain taxes are to be imposed on land and agricultural

Tube Investments of India Limited Represented by Its Vice President, T ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 5, 9(1), 10A, 10A(1A), 10B, 28 to 43C, 43D, 44AC, 64, 72, 80, 80(IA), 80(IE), 143C, 145, 153, 192, 193, 194, 194A, 194C, 194C(1), 194D, 194G, 194H, 194I, 194J, 194LA, 195, 195(5), 195A, 197, 198, 199, 200, 200(1), 201, 201(1), 201(1A), 205, 206C, 221, 271C, 276B and 276BB; Hindu Women's Right to Property Act; Companies Act; Finance Act, 1983; Finance Act, 2007; Central Excises and Salt Act, 1944 - Sections 11D; Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 - Sections 11(4); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 13(4), 17 and 17(2); Andhra Pradesh Shops and Establishments Act, 1966 - Sections 47(3); Payment of Gratuity Act, 1972; Partnership Act, 1932 -

Reported in : (2009)226CTR(Mad)313; [2009]185TAXMAN438(Mad)

submission.87. The contention comparing Section 40(a)(ia) with the proviso to Section 40A(3)(b) of the Act as introduced through Finance Act, 2007, can have no relevance, in as much as in the first place, the two substantive provisions are not … ITR 41 (Mad) (CIT v. Bosotto).30. Mr. N. Devanathan, learned Counsel appearing for the petitioner in W.P. No. 4782 of 2008, in his submissions contended that applying the maxim 'Nemo Debet Bis Vexari Eadem Causa' i.e. no

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to exclude DMG mistake claims, as these provisions purported to curtail the extended limitation period … reported at [2009] UKHL 8, [2009] STC 452. For present purposes, however, it is sufficient to note that section 47 of the Finance Act 1997 curtailed the period for a claim for repayment of VAT from six to

The Commissioner of Income Tax Vs. M/S Prakash Electric Company

Court : Karnataka

Subject : Direct Taxation

Vs. M/s Prakash Electric Company 13/30 of Section 47 of the Act is a beneficial provision introduced by Finance Act, 1998 with effect from 01.04.1999 to encourage corporatisation in the business world and to avoid levy of taxation … applicable for invoking the provisions. The Special Bench in the case of ITO Vs. Ms. Susheela M Javeri, 2007 14 SOT394had an occasion to consider the meaning of the word ‘a’ and ‘any’ as appearing in section

Scottish Widows plc (Appellant) Vs. Commissioners for Her Majesty's Re ...

Court : UK Supreme Court

Subject : MRTP

Revell v Edinburgh Life Insurance Co (1906) 5 TC 221, 227. The Crown option was abolished by the Finance Act 2007 and replaced by mandatory provisions. With a mutual life office the Revenue never had a choice, since mutual … para 31 of Schedule 18 to the Finance Act 1998: [2010] CSIH 47, 2010 SLT 885, 2010 STC 2133. The question that was referred to … in line 15 of the Company's form 40 must be taken as falling within the scope of either section 83(2) or section 83(3) of the Finance Act 1989, as substituted by paragraph 16 of Schedule 8 to

Indian Oil Corp. Ltd. and anr. Vs. Prasanna Welding Industries and ors ...

Court : Guwahati

Subject : Sales Tax

the review applicants, Mr. S. Nath, learned Counsel for the petitioner and Mr. D. Saikia, learned Standing Counsel, Finance Department.3. To appreciate the rival submissions the writ petitioner's case, in short, needs narration at the outset. The … Department in Barman Enterprise v. State of Assam [W.P.(C) No. 3 of 2007]. Therein, resisting the challenge to the deduction of tax at source by … payment. The IOC, however, deducted tax under the Assam Value Added Tax Act, 2003 (hereafter referred to as, 'the Act') on the total value of … and, therefore, no tax was payable thereunder. They maintained that they were entitled to tax relief envisaged under section 47(1)(b)(i) of the aforementioned statute and, therefore, they had on June 5, 2006 submitted an application to the concerned

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

this form of sales tax throughout all the member states of the EU: see Part I of the Finance Act 1972, which brought the then Directives into force in the UK following its accession to the EEC. It … where the unlawful means alleged was the common law offence of cheating the public revenue. On 31 January 2007 the Court of Appeal allowed Total’s appeal against that order. The Commissioners were granted permission to appeal to … the section as originally enacted and now three as substituted by section 47(10) of the Finance Act 1997, on the making of assessments, including assessments … in another member state is exempted from VAT. In the words of section 30 of the Value Added Tax Act 1994 (“VATA 1994”), it is

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

Subject : Service Tax

service tax for the fiRs.time was introduced in India in the year 1994 under Chapter V of the Finance Act, 1994. It has been amended from time to time, inter alia, by introducing more categories of services within … the Hon’ble Supreme Court in the case of State of Punjab-vs.-Bhatinda District Co-op. Milk P Union LTD.reported in 2007 (11) SCC363 In that case, at paragraphs 18 and 19 of the judgment the Hon’ble Supreme Court observed … civil engineering construction and was not ‘consulting engineer’ within the meaning of Section 65(11) of the Finance Act, 1994. (as amended by Finance Act, 1997).(6)