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Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

unregistered dealers. This error of the draftsman has been corrected by deleting the words 'or sub-section 2' by Finance Act 2007 which is purely clarificatory in nature. Accordingly, it is contended that since the object of 2002 amendment is … of the Apex Court in the case of Excise Commissioner V/s. Ram Kumar reported in (1976) 3 SCC 540 and JitRam Vs. State of Haryana reported in (1981) 1 SCC 11. 36. It is further contended on

Prism Cement Limited, (Formerly Known as H and R Johnson (India) Limit ...

Court : Mumbai

Subject : Sales Tax

unregistered dealers. This error of the draftsman has been corrected by deleting the words 'or sub-section 2' by Finance Act 2007 which is purely clarificatory in nature. Accordingly, it is contended that since the object of 2002 amendment is … of the Apex Court in the case of Excise Commissioner V/s. Ram Kumar reported in (1976) 3 SCC 540 and JitRam Vs. State of Haryana reported in (1981) 1 SCC 11. 36. It is further contended on

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 … on tower, shelter, prefabricated building and other for the period in dispute:-YearsTowerShelterOthersTotal2004-05174368801478938Chair - 298,738Printer - 1,224,53720,439,1002005-0644142943 441429432006-071591920315384719 313039222007-082658803428174029 54762063Total104087060450376861523282150648028 16. Mr. Sridharan, learned Senior Counsel on behalf of the Appellant has made the following submission in assailing

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

to both Education Cess leviable under Finance (No.2) Act, 2004 and Secondary and Higher Education Cess leviable under Finance Act, 2007), under notifications where 'whole of service tax' stands.exempted. Apparently the doubt arises in the Civil Appeal Nos. 2781-2790 … duties of excise levied under the Central Excise Act, 1944 (hereinafter referred to as the ‘Act’) read with Section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and Section 3(3) of the

Kerala Builders Forum and ors. Vs. State of Kerala and ors.

Court : Kerala

Subject : CivilTrusts and Societies

Acts : Kerala Stamp Act, 1959 - Sections 2 and 3 - Schedule: Articles 5, 5(3), 21, 22 and 44; Travancore Cochin Literary, Scientific and Charitable Societies Registration Act, 1955; Kerala Finance (Amendment) Act, 2007 - Sections 2; Indian Contract Act; Transfer of Property Act - Sections 54; Bombay Stamp Act, 1958; Companies Act - Sections 359; West Bengal Sales Tax Act; Kerala Value Added Tax Act - Sections 47(16A); Kerala Municipality Building Rules, 1999; Constitution of India - Articles 14, 19(1), 38, 39, 42, 43, 43A and 366

Reported in : 2009(3)KLJ228

certain provisions of the Kerala Stamp Act, 1959, which were introduced by way of an amendment by the Finance Act, 2007 (Act No. 15 of 2007).W.P. (C) No. 17794/07: This writ petition is treated as the main case, for … no provision for adjustment of stamp duty already paid, if no construction or development takes place. Relying on Section 54 of the Transfer of Property Act, it is submitted that agreement for conveyance does not transfer any interest

M/S. Shivas Industrial Caterers India Pvt. Ltd. Vs. Cce, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

towards such liability along with interest as applicable and also proposing imposition of penalty Section 76 of the Finance Act, 1994. On adjudication, tax amount of Rs.1,57,21,912/- was confirmed and Rs.1,57,17,055/- paid by them was appropriated towards the … was engaged in providing outdoor catering service in and around Chennai, during the period April, 2006 to September, 2007. The applicant was not discharging the service tax liability promptly but they were paying service tax along with

Commissioner of Income Tax Vs. Jindal Exports Ltd. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1), 2(43), 16(3), 24(2), 90, 90A, 91, 115J, 115JA, 115JA(1), 115JAA, 115JAA(1), 115JAA(2), 115JAA(4), 115JAA(5), 119, 139, 140A, 140A(1), 142, 143, 143(1), 144, 147, 148, 154, 155, 158BC, 207, 208, 209, 209(1), 210, 215(2), 234A, 234B, 234B(1), 234B(2), 234C, 234C(1), 245D(4), 245D(6), 250, 254, 260, 262, 263 and 264; Finance Act, 2006; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1997; Finance (No. 2) Act, 1996

Reported in : (2009)221CTR(Del)8; [2009]314ITR137(Delhi); [2009]179TAXMAN391(Delhi)

Section 234C(1) of the IT Act, 1961 (hereinafter referred to as 'the said Act') by virtue of the Finance Act, 2006, w.e.f. 1st April, 2007. According to the learned Counsel for the appellant/Revenue, after the said amendments, there … 407 of 2007, 907 of 2007, 914 of 2007, 969 of 2007, 989 of 2007, 1350 of 2007, 546 of 2008, 701 of 2008, and 893 of 2008. Question B has been framed in IT Appeal Nos.

M/S. Bharti Airtel Ltd., Rep by Its Head-legal and Regulatory, S. Naga ...

Court : Karnataka

Subject : Service Tax

tax net. Thus, in all, as of today 120 services are brought within the tax net. By the Finance Act 2007 which came into force from 01.06.2007, telecommunication services was specifically inserted in the Finance Act, 1994. 45. Section … conditions of sale under law, attracting levy of Sales Tax/VAT falling within the legislative powers conferred under Entry 54 of List II of the Seventh Schedule of the Constitution on the States. This energy is taxable at

Indian Hotels and Restaurant Association Represented by Its Treasurer ...

Court : Mumbai

Subject : Service Tax

India, the Petitioners are claiming a writ, order or direction declaring clause (zzzzv) of Section 65(105) of the Finance Act, 2010 as ultravires the Constitution of India, null, void and of no legal affect. It is prayed that … meaning of the term œsale? as found in œAdvanced Law Lexicon, by P. Ramanatha Aiyar, 3rd Edition, Reprint 2007? , is as under:- œA sale, in its broadest sense, may be defined as the transfer of the … exigible to tax under the said Acts which exclusively fall under Entry 54 of the List II of the Seventh Schedule to the Constitution of

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 … to 23 were concerned with remedy. The Court of Appeal was divided as to the meaning of para 54 of the judgment of the ECJ with respect to one of the test claimants' submissions on liability, so