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Balaji Distilleries Ltd. Vs. the Secretary to Government, State of Tam ...

Court : Chennai

Subject : Sales Tax/VAT

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1), 5(1), 13(4), 13A, 15 to 22, 22(1), 22(5), 22A and 25; Andhra Pradesh General Sales Tax Act, 1957 - Sections 17; Sick Industrial Companies (Special Provisions) Regulations - Regulation 19 and 19(5); Tamil Nadu General Sales Tax Act, 1959; Tamil Nadu Value Added Tax Act, 2006; Sick Industrial Companies (Special Provisions) Act, 1989; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 5 and 13(4); Companies Act, 1956; Orissa Sales Tax Act, 1947; Gujarat Sales Tax Act; Central Sales Tax Act, 1956; Uttar Pradesh Trade Tax Act, 1948; Uttar Pradesh Revenue Recovery Act, 1890; Andhra Pradesh Revenue Recovery Act, 1864

Reported in : (2008)17VST59(Mad)

above distillery and brewery units to the State exchequer by way of excise duty, sales tax, etc. During the financial year 2000-01 onwards, the company … 2004. Based on the audited accounts for the year ending March 31, 2005, a third reference was filed on August 24, 2005 and the BIFR … 580 (, Deputy Commercial Tax Officer v. Corromandal Pharmaceuticals : [1997]2SCR1026 and Tata Davy Ltd. v. State of Orissa [1998] 111 STC 462 is entitled to collect Rs. 53.07 crores, without any sacrifice whatsoever and even without … it is specifically stated that the petitioner is not in a position to work out a scheme under Section 17(2) of the Act and therefore, Section 18 has to be explored in public interest.9. According to the petitioner,

PrawIn Kumar Vs. State of Orissa and ors.

Court : Orissa

Subject : Excise

Reported in : 107(2009)CLT385

transparency and making safe the huge Govt, revenue involved.As per provisions under Section-23 of the Bihar and Orissa Excise Act 1915(1) a grantee of an exclusive privilege under Section 22 shall not let or assign the same or … licence Nos. 18/04/05 to 27/04-05 which had been renewed from 1st April, 2005 to 31st March, 2006 on deposit of consideration amount fixed by the … Sri Prawin Kumar entered into a partnership deed with one Sri Rajesh Kumar Sahu of Titilagarh, Dist: Bolangir, Orissa on 1.5.05 declaring therein that he has already applied for addition of the name of Sri Rajesh Kumar … Kumar. It is also revealed from the copy of the affidavit dt. 17.09.04 furnished by Sri Rajesh Ku. Sahoo that he was solvent enough to

industrial Development Bank of India Ltd. and Others Vs. the Deputy Co ...

Court : Andhra Pradesh

Subject : Land Acquisition

is not aware of the dues of IDBI and the auction was conducted in accordance with the Central Excise Act. The counter affidavit of the first respondent is silent on material facts. The Central Government Standing Counsel however … For better appreciation, we may sum up the pleadings in W.P.No.17742 of 2005 before noticing the short facts in each of the cases. Writ Petition … obtained the recovery certificate from the DRT. It was also held that at the stage of adjudication under Section 17 and execution of certificate under Section 25 of the Act; the DRT and Recovery Officer shall have exclusive … and C.E., Hyderabad 1999 (106) ELT 296 (AP),S.K. Pattanaik v State of Orissa (2000) 1 SCC 413 : AIR 2000 SC 612,Allahabad Bank v Canara

Swaraj Abhiyan Vs. Union of India and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

and drought management. The Disaster Management Act, 2005 17. The Disaster Management Act, 2005 (hereinafter referred to … States that is Uttar Pradesh, Madhya Pradesh, Karnataka, Andhra Pradesh, Telangana, Maharashtra, Odisha, Jharkhand and Chhattisgarh. Drought or “semi-scarcity” has since been declared very recently … of the NDRF are drawn from the National Calamity Contingency Duty imposed on specified goods under the Central Excise Act and the Customs Act. In addition to this, the Government of India also releases funds for the NDRF.31. … under the Mahatma Gandhi National Rural Employment Generation Scheme framed under the Mahatma Gandhi National Rural Employment Guarantee Act, 2005 (for short “the NREGA Act”). It has also prayed that food grains be made available as specified under … affected by a possible drought-like situation usually belong to the most vulnerable sections of society. The sound of silence coming from these States subjects the

Present:- Mr. J.S. Brar Advocate Vs. State of Punjab and anr.

Court : Punjab and Haryana

Subject : Land Acquisition

the basis of confessional statement made by the accused to Superintendent of Excise under provisions of Bihar and Orissa Excise Act. It was held to be inadmissible in evidence. It was not a confession of a co-accused … basis of confessional statement made by the accused to Superintendent of Excise under provisions of Bihar and Orissa Excise Act. It was held to be inadmissible in evidence. It was not a confession of a co-accused but confession … Monish H. Bhalla v. Satya Parkash Bahl alias S.P.Bahl alias S.P.And others 2005(3) RCR (Criminal) 766 where it is laid down that the accused cannot … Gurpreet Singh, the petitioners have brought this petition under the provisions of section 482 Cr.P.C.for quashing of FIR No.14 dated 12.01.2012 registered at Police Station … 1985 and section 120-B IPC qua the petitioneRs.May 17,2013 (VIJENDER SINGH MALIK ) dinesh JUDGE

Knight Queen Industries (P) Ltd. Through Its Authorised Signatory Sh. ...

Court : Allahabad

Subject : Sales Tax

Acts : Uttar Pradesh Trade Tax Act, 1948 - Sections 3A, 3A(1), 3D, 4, 21 and 21(2); Central Sales Tax Act, 1956 - Sections 7, 8A and 15; Uttar Pradesh Trdde Tax (Second Amendment) Act, 2000; Uttar Pradesh General Clauses Act, 1904 - Sections 21 and 21(2); Insecticides Act, 1968 - Sections 9(4); Uttar Pradesh Sales Tax Act; Gujarat Sales Act, 1969; Orissa Sales Tax Act, 1947 - Sections 6; Central Provinces and Berar Sales Tax (Amendment) Act; Central Excise Act; Kerala General Sales Tax Act, 1963; Constitution of India - Article 136; Insecticides Rules, 1971 - Rule 19(3) and 19(4); Uttar Pradesh Trade Tax Rules, 1948 - Rule 41(1) and 41(7); Customs Act; Allahabad High Court Rules, 1952 - Rule 2; Sales Tax Law

Reported in : [2006]145STC226(All)

Exercise Nagpur : 1996(83)ELT492(SC) the Supreme Court observed-The Tribunal rightly points out that in interpreting statues like the Excise Act the primary object of which is to raise revenue and for which purpose various products are differently classified, … Trade Tax U.P. v. Priya Distributor, Ghaziabad vide judgment and order dated 20-2-2003 following the decision of the Orissa High Court in the case of Sonic Electrochem (P) Ltd. v. State of Orissa andOrs. 1992 STC 117, … to the facts of the case of Writ Petition No. 1214 of 2005Knight Queen Industries (P) Ltd. v. State of U.P. through Institutional Finance Secretary, … fall under entry titled 'Pesticides and Insecticides' in the notifications issued under Section 3-A of the U.P. Trade Tax Act. 1948 (for short 'the Act').2. … is pleased to declare that with effect from 17th January, 2000, the turnover in respect of the

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

be a police officer. Then, the PMLA is distinguished from the 1962 Act, Sea Customs Act, 187826, Central Excise Act, 194427 and the CGST Act. The dissenting opinion of Subba Rao, J.in Barkat Ram28 is also relied upon. … to Sections 5 and 17, which have diluted certain safeguards. Further, it is submitted that the safeguard under Section 17(1) has been totally done away with in the amendment made in 2019. To further this argument, it has … of the then Finance Minister on the Prevention of Money-Laundering (Amendment) Bill, 200534 in the Lok Sabha on 06.05.2005. However, it was also conceded that

Government of Andhra Pradesh and ors. Vs. A. Hanumantha Rao and ors.

Court : Andhra Pradesh

Subject : Excise

Acts : Andhra Pradesh Excise Act, 1968 - Sections 9, 11, 12, 15, 17, 28, 29 and 72; Andhra Pradesh Prohibition Act, 1995; Indian Stamp Act, 1899; Bengal Excise Act, 1909 - Sections 42 and 43; Bihar and Orissa Excise Act, 1915; Bihar and Orissa Excise Rules; Tamil Nadu Prohibition Act, 1937 - Sections 17C, 17D, 21 and 54; Tamil Nadu Liquor (Retail Vending) Rules, 1989; Bar Rules; Tamil Nadu Minor Mineral Concession Rules, 1959 - Rules 8C and 9; Andhra Pradesh Indian Liquor and Foreign Liquor Rules, 1970 - Rules 3, 23, 24, 26A, 26A(2), 28, 30, 31, 65(2) and 70; Andhra Pradesh Excise (Lease of Right to Sell Indian Liquor and Foreign Liquor in Retail) Rules, 1993 - Rule 3; Tamil Nadu Liquor (Retail Vending) Rules, 1989 - Rule 14 and 14(3); Tripura Excise Rules, 1962 - Rule 164A; Consti

Reported in : 2005(2)ALD780; 2005(2)ALT653

Matched in: Citation 2005(2)ALD780; 2005(2)ALT653

M/s. Larsen and Toubro Ltd. Vs. State of Andhra Pradesh rep. by its Pr ...

Court : Andhra Pradesh

Subject : Land Acquisition

v. State of Orissa [(2008) 15 VST 401 (Orissa HC) (DB)]; G.E.T. Power Pvt. Ltd. v. State of Odisha [(2012) 50 VST 363 (Orissa HC) (DB)]).The conditions discernible from Section 6(2) are that, while the first sale … ((1999) 3 SCC 5); C.A. Abraham v. ITO (AIR 1961 SC 609); Titaghur Paper Mills Co. Ltd. (Supra); Excise and Taxation Officer-cum-Assessing Authority v. Gopi Nath and Sons ((1999) Supp (2) SCC 312); Whirlpool Corpn. v. Registrar … Deccan Cigarette Factory v. State of A.P. [(1966) 17 STC 624 (SC)]; and, as held in TELCO … were subsequent sales exempt from tax under Section 6(2) of the CST Act, import sales under Section 5(2) of the CST Act, and the respondents … noted that the petitioner (Larson and Toubro) had, during the financial year 2005-06, entered into six supply contracts, two of which were with Konaseema and

National Mineral Development Corporation Ltd Vs. State of Karnataka by ...

Court : Karnataka

Subject : Education

scope of Entry 84 in List I which provides for levy of excise duty by Parliament, but within the scope of the expression 'tax on … 98-A of the Act is analogous to registered dealers under Section 9 of the Karnataka Value Added Tax Act, 2005. Therefore, there is no substance in the contention of the State that the petitioners, who are lessees have … words in which it is found. (xi) In Jage Ram vs. State Of Haryana [(1971) 1 SCC671= AIR1971SC1033, Section 17 of the Land Acquisition Act, 1894, (LA Act) came up for consideration. Sub-section (2) of Section 17 of … the said contention. As observed by the Supreme Court in State of Orissa v.-.:174. :- M.A.Tulloch, AIR1964SC1284by making a declaration under Section 2 and enacting