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M/s. Ghodawat Energy Pvt. Ltd. Vs. The State of Maharashtra, Through t ...

Court : Mumbai

Subject : Land Acquisition

Finance Act, 2005, additional duty of excise paid on p;an masala is by way of a surcharge under section 85. Notably, Article 270 clarifies that it does not apply to any surcharge covered by Article 271 of the … However, the duty levied under the ADE Act is over and above the duty levied under the Central Excise Act and to distinguish it from duties levied under the Central Excise Act popularly, known as additional duties of … in Chapter 24 of the 1985 Act, pan masala may or may not contain tobacco. 32. The Finance Act, 2005 (18 of 2005) substituted the First Schedule to the ADE Act with a new First Schedule that did … 367 (Mad.) (11) K.C. Gajapati Narayan Deo and Ors. v. State of Orissa 1954 SCR 1. (12) P. Vajravelu Mudaliar v. Spl. Deputy Collector for

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 … Ku. Sahoo that he was solvent enough to the extent of Rs. 85.00 lakh as per solvency certificate issued by the Addl. District Magistrate, Bolangir.

National Mineral Development Corporation Limited, rep. by its Regional ...

Court : Karnataka

Subject : Land Acquisition

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 … the Rules. The methods of selling forest produce are given in Rule 85 and related provisions which read as under:- 85. Methods of selling forest … We find it difficult to accept the said contention. As observed by the Supreme Court in State of Orissa v. M.A. Tulloch, AIR 1964 SC 1284 by making a declaration under Section 2 and enacting Section 18

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 … the Rules. The methods of selling forest produce are given in Rule 85 and related provisions which read as under:- “85. Methods of selling forest … We find it difficult to accept 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 Section 18 of the Central Act,

M/S. Visa Steel Limited, Bhubaneswar Vs. Commissioner, Central Excise, ...

Court : Orissa

Subject : Land Acquisition

HIGH COURT OF ORISSA: CUTTACK OTAPL No.02 of 2013 From order No.A-431/KOL/2012 dated 05.07.2012 passed by the learned Customs, Excise & Service … Date of Judgment:24. 07.2013 B.N. MAHAPATRA, J.The present appeal has been directed under Section 130 of the Customs Act, 1962 (in short, “the Act, 1962”.) against the order dated 05.07.2012 passed by the Customs, Excise & Service … any, leviable on such goods shall, save as otherwise provided in Sec. 85 be assessed. Sub-section (3) empowers the proper officer to require the importer,

Commr. of C. Ex. Vs. Illpea Paramount Pvt. Ltd.

Court : Punjab and Haryana

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A(2), 11AB and 11AC; Finance Act, 2000; Essential Commodities Act, 1955; Andhra Pradesh Excise Act; PFA Act, 1954; Indian Penal Code (IPC) - Sections 304B and 376; Madhya Pradesh Entry Tax Law; Constitution of India - Articles 14, 19, 19(1) and 21; Central Excise Rules, 1944 - Rules 96ZQ(5) and 173Q

Reported in : 2006(204)ELT22(P& H); 2006[4]STR416

E.L.T. 85 (Guj.)(iii) Navrang Dyeing & Printing Mills v. Union of India 2005 (192) E.L.T. 41 (Guj.).8. Concept of 'penalty' has been considered by the … the penalty amount which was imposed as an equivalent amount of duty under Section 11AC of the Central Excise Act, 1944?(b) Whether without reducing the duty amount and without legal sanctity of any rule or section CESTAT is … 'penalty' has been considered by the Apex Court in several decisions. In Hindustan Steel Ltd. v. State of Orissa : [1972]83ITR26(SC) , was held that penalty could not be imposed merely on account of failure to comply

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

Subject : Land Acquisition

Income Tax Act 1961 on the payment of bottling fees made to the State Government under the Rajasthan Excise Act 1950. Section 43-B(a) allowed a deduction in respect of any sum payable by the assessee by way of … 2002 With Civil Appeal No.5332 of 2002 With Civil Appeal No.1352 of 2005 With Civil Appeal No.1883 of 2006 With T.P. (Civil) No.722 of 2006 … 35 PART E to incorporation regulation and winding up of corporations. Entry 85 provides separately for Corporation tax. Turning to List II, Entries 1 to … are spatially located in a few mineral rich states, namely, Andhra Pradesh, Chhattisgarh, Gujarat, Jharkhand, Karnataka, Madhya Pradesh, Orissa, Rajasthan, and West Bengal.11 Since mineral resources are a shared inheritance of the people, it has always been

Chumber Textiles Vs. State of Punjab and anr.

Court : Punjab and Haryana

Subject : Sales Tax/VAT

Reported in : (2008)13VST282(P& H)

against the said order, the assessee-appellant filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals) stating therein that the said purchases were not … Garg, J.1. The assessee has filed the present appeal under Section 68 of the Punjab Value Added Tax Act, 2005 against the order of the Tribunal in Appeal No. 59 of 2007-08 (VAT) decided on October 30, 2007 … Sections 80 (2) & 89 & Punjab Motor Vehicles Rules, 1989, Rules 85 & 80: [T.S. Thakur, CJ, Jasbir Singh & Surya Kant, JJ] Appeal … Supreme Court as 118 ITR 236 (sic) and [1970] 25 STC 211 Hindustan Steel Ltd. v. State of Orissa?(x) Whether the first appellate authority is, in the facts and circumstances of the case, under legal duty to

National Aluminium Company Limited and ors. Vs. State of Orissa and or ...

Court : Orissa

Subject : Other Taxes

Reported in : 2008(1)OLR443; (2008)15VST296(Orissa)

means the value of the scheduled goods as ascertained from original invoice or bill and includes insurance charges, excise duties, countervailing charges, sales tax, value added tax or, as the case may be, turnover tax, transport charges, … levy and collection of tax on the entry of goods into the local areas of the State of Orissa for consumption, use or sale therein and matters incidental thereto and connected therewith, Orissa State Legislature promulgated the … thereto and connected therewith, Orissa State Legislature promulgated the Orissa Entry Tax Act, 1999 (Orissa Act 11 of 1999) on 20th of September, 1999. Validity … list of statement showing major works of the year 2001 -2002 to 2005-2006 is annexed hereto and marked as Annexure-B1.18. The Urban Local bodies are … tax; and(3) Every manufacturer of scheduled goods under Section 26 of the Orissa Entry Tax act shall … ||72843 | | | | | ||--------|--------------|-----------|--------------|-------------|----------------||72428 | 85.00 | 1.16 | | | ||--------|--------------|-----------|--------------|-------------|----------------||56966 | 95.00

Odisha State Financial Corporation versus Vigyan Chemical Industries a ...

Court : Supreme Court of India

Subject : MRTP

Reported in : [2025]9S.C.R.1

the Supreme Court Judgment R. Mahadevan, J. 1. Leave granted. 2. The present appeal has been filed by the Odisha State Financial Corporation, a government corporation in the State of Odisha, against the final judgment and order dated … of sub-section (2) of Section 25, additional excise duty is levied. Excise duty in terms of the Central Excise Act, it is trite, can not only be levied on finished products but also the products at intermediary stages. … of India [2005] 1 SCR 913 : (2005) 4 SCC 649 : 2005 SCC OnLine SC 213; Delhi Airtech Services (P) Ltd v. State of … SCC 12 : 1989 Supp (1) SCR 692 : AIR 1990 SC 85] as also Kannadasan [(1996) 5 SCC 670]. Effect of the expression “immovable