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M/S.Kandan Hardware Mart vs the Assistant Commissioner (St) (Fac)

Court : Chennai

a casual taxable person(v) a non-resident taxable person70. Section 44(2) of the respective GST Enactments, was inserted by Finance Act, 2023 (No.8 of 2023) dated 31.03.2023, with effect from 01.10.2023 vide Notification No.28/2023-Central Tax, dated 31.07.2023.71. Under Sub-Section … to grant the benefit of statutory notification declared by the Government in Notification No.7/2023 dated 31.03.2023 issued under Section 128 of the GST Act by granting waiver of late fee recoverable under Section 47 of the Act. For

R. Gowrishankar Vs. The Commissioner of Service Tax (Appeals)-I, Chenn ...

Court : Chennai

Subject : Land Acquisition

Act cannot be applied, beyond the condonable period. 37. Section 85 of the Finance Act, is similar to Section 128 of the Customs Act, 1962; Section 34(3) of the Arbitration and Conciliation Act, 1996; Section 125 of the … No.23/2009, dated 28.07.2009 respectively, under Rule 14 of the CENVAT Credit Rules, 2004, r/w. Section 73(1) of the Finance Act, 1994. He also demanded interest, applicable at the rate payable on the above mentioned demands, under Rule 14 … placed on the decisions in Singh Enterprises v. CCE, Jamshedpur reported in 2008 (221) ELT 163 (SC), Commissioner of Customs and Central Excise v. Hongo

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

the words “that Assessing Officer shall proceed” the words “under Section 158BC” was inserted w.e.f. 01.06.2002 by the Finance Act, 2002. It was contended that the amendment was specifically brought to cure the anomaly and the fact that … of tax was rephrased in CIT v. B.C. Srinivasa Setty [(1981) 2 SCC460:1981. SCC (Tax) 119 : (1981) 128 ITR294, in the following manner: (SCC p. 465, para10) :27. : “10. … The character of computation of

M/S.Cheerans Structurals Engineers & Contractors vs the Commercial ...

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with … tax on the works contract being executed by them.6. Special Government Pleader Mr. Mohammed Rafiq1 1976 (1) SCC 128 2 2004 (6) SCC 672 3 2003 (11) SCC 632 4 AIR 1963 SC 1083 5 (1985) 1

P.C.Shaji vs Commercial Tax Officer(Wc)

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with … tax on the works contract being executed by them.6. Special Government Pleader Mr. Mohammed Rafiq1 1976 (1) SCC 128 2 2004 (6) SCC 672 3 2003 (11) SCC 632 4 AIR 1963 SC 1083 5 (1985) 1

Jilmon John vs Commercial Tax Officer (Works Contract)

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with … tax on the works contract being executed by them.6. Special Government Pleader Mr. Mohammed Rafiq1 1976 (1) SCC 128 2 2004 (6) SCC 672 3 2003 (11) SCC 632 4 AIR 1963 SC 1083 5 (1985) 1

The Commercial Tax Officer (Works Contract) vs Raju Joseph

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with … tax on the works contract being executed by them.6. Special Government Pleader Mr. Mohammed Rafiq1 1976 (1) SCC 128 2 2004 (6) SCC 672 3 2003 (11) SCC 632 4 AIR 1963 SC 1083 5 (1985) 1

Agi Abraham vs Commercial Tax Officer (Works Contract and Luxury Tax)

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with … tax on the works contract being executed by them.6. Special Government Pleader Mr. Mohammed Rafiq1 1976 (1) SCC 128 2 2004 (6) SCC 672 3 2003 (11) SCC 632 4 AIR 1963 SC 1083 5 (1985) 1

M/S. Biju Augustine vs Commercial Tax Officer (Wc)

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with … tax on the works contract being executed by them.6. Special Government Pleader Mr. Mohammed Rafiq1 1976 (1) SCC 128 2 2004 (6) SCC 672 3 2003 (11) SCC 632 4 AIR 1963 SC 1083 5 (1985) 1

M/S.Cheerans Structurals Engineers & Contractors vs the Commercial ...

Court : Kerala

rates by a few specified classes of dealers registered under the KVAT Act, 2003. The State Legislature through Finance Act, 2008 in Section 5 thereof, introduced a few amendments to KVAT Act 2003 and Sub- section (4) deals with … tax on the works contract being executed by them.6. Special Government Pleader Mr. Mohammed Rafiq1 1976 (1) SCC 128 2 2004 (6) SCC 672 3 2003 (11) SCC 632 4 AIR 1963 SC 1083 5 (1985) 1