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Radhey Biscuits Pvt. Ltd. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : Commercial

Acts : Bihar Excise Act - Sections 22, 30 to 35, 40, 42, 44, 44(1), 89 and 90; Bihar Excise Act, 1915 - Sections 20; Bihar and Orissa Excise Act

Reported in : 2007(2)BLJR1921; [2007(3)JCR85(Jhr)]

power to the Board to make Rules. The Board of Revenue has notified instructions under the Bihar & Orissa Excise Act. Chapter-III deals with the settlement and licenses. Rule 74 provides the term of license as one … Group-I vide application dated 27th February, 2006 in accordance with the provisions of Section 44 of the Bihar Excise Act. The surrender of license was sought on the ground indicated in its application, wherein, it was stated that … Group-II for the period commencing from 15th December, 2004 to 31st March, 2005. These licenses were granted pursuant to acceptance of bid of the petitioner.

Xcell Automation Vs. Government of Punjab and anr.

Court : Punjab and Haryana

Subject : Sales Tax

Reported in : (2007)146PLR685; (2007)5VST308(P& H)

This petition seeks quashing of order dated February 28, 2005 (annexure P 6), passed by respondent No. 2, Excise and Taxation Officer, Information Collection Centre, Balongi District, Ropar.2. By the said order, penalty has been imposed on … v. Leukoplast (India) Ltd. [1997] 105 STC 318 (SC) and Titaghur Paper Mills Co. Ltd. v. State of Orissa : [1983]142ITR663(SC) .12. In Transport Corporation of India Ltd. [1985] 60 STC 14 (AP), the Andhra Pradesh High … last stage while as per provisions of the Punjab General Sales Tax Act, 1948 (for short, 'the Act'), the goods were liable to tax at … liable to tax at last stage and though Schedule 'D' read with Section 5(3) of the Act, dealing with the declared goods mentioned one of … Foundry v. Union of India [1995] 99 STC 87.7. The petitioner later on learnt that an order

M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

* * * (j) 'indirect tax enactment' means the Customs Act, 1962 (52 of 1962) or the Central Excise Act, 1944 (1 of 1944) or the Customs Tariff Act, 1975 (51 of 1975) or the Central Excise Tariff … the High Court has dismissed the Criminal Revision Case No. 538 of 2005 and Criminal O.P. No. 21636 of 2005 filed by the appellant herein.3. … The basic object of the Scheme, undoubtedly, is to recover the taxes both direct as well as indirect. Section 87 (j) specifically brings into the fold of the Scheme the Customs Act, 1962, which is the concerned Act … good law because of the decision of this Court in State of Orissa v. Debendra Nath Padhi : AIR2005SC359 . It is also suggested by

Kayal Coal Enterprises, Zenith Steels Vs. State of Orissa Represented ...

Court : Orissa

Subject : Sales Tax/VAT

Reported in : 106(2008)CLT627

: 2004(178)ELT55(SC) ; Sarabhai M. Chemicals v. Commissioner of Central Excise AIR 2005 SC 1126; and Commissioner of Trade Tax, U.P. v. DSM Group of … prints and Ors. v. Union of India and Ors.; Decorative Laminates (India) Pvt. Ltd. v. Collector of Central Excise : 1996(86)ELT186(SC) ; and Gramophone Co. India Ltd. v. Collector of Customs : 1999(114)ELT770(SC) .18. In Laminated packings … composition of any finished products and hence the petitioner violated the fifth proviso to Section 5(1) of the Orissa Sales Tax Act, 1947 (hereinafter called the 'OST Act') and a demand of tax to the tune of

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 … the extent hereinafter provided.”87 The declaration indicates that Parliament intends to take 87 Section 2, MMDR Act. 48 PART F the regulation of mines and … 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

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 … Ltd. v. State of Mysore [AIR 1972 SC 87], held that unascertained goods are distinct from specific … 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

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 … Ltd. [1991] 3 SCR 64 : (1991) 4 SCC 139 : (1992) 87 STC 289 : 1991 SCC OnLine SC 17; In Most Rev. P.M.A.

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 … 88.32 | 0.00 | 0.00 | 0.00 | 87.27 ||_______|________|________|________|_______|_______|_______|_______|_______||_(RE)__|________|________|________|_______|_______|_______|_______|_______||2006-07| 547.89 | 373.88 | 921.77 |240.26 |18.75

Union of India Vs. Association of Unified Telecom Service Providers of ...

Court : Supreme Court of India

Subject : Land Acquisition

price for its valuable rights. ….” v. Bhimsen Walaiti Ram (emphasis supplied) 87. Similar is the case law laid down in Har Shankar v. Excise … (P) Ltd. [(1988) 2 SCC25:1988. SCC (Tax) 147]., Excise Commr. v. Issac Peter [(1994) 4 SCC104, State of Orissa v. Narain Prasad [(1996) 5 SCC740, State of M.P. v. KCT Drinks Ltd. [(2003) 4 SCC748, State of … (2016) 10 SCC56 the question of turnover discount came up for consideration under section 11­B of the Central Excise Act, 1944. It was held that trade discounts should not be disallowed because they are not payable at the … it after that to achieve a teledensity of 7 by the year 2005 and 15 by the year 2010.      Encourage

Shri Dharanidhar Jena Vs. Union of India (Uoi) Represented Through Sec ...

Court : Orissa

Subject : Service

Reported in : 107(2009)CLT845

be available to the Respondent or which may have been raised by him.10. In Secretary Government. Prohibition & Excise to Department v. L. Srinivasan : (1996)IILLJ245SC , the Supreme Court set- aside the order of the Tribunal … Madras is in question before us. The Respondent while working as Assistant Section Officer, Home, Prohibition and Excise Department had been placed under suspension. Departmental … M.V. Bijiani v. Union of India and Ors. : (2006)IILLJ800SC ).18. In Prafulla Chandra Mohapatra v. State of Orissa and Ors. : (1993)ILLJ171SC , the Apex Court held that initiation of departmental proceedings after acquittal of the … awarded. The amount misappropriated may be small or large; it is the act of misappropriation that is relevant. Any sympathy shown in such cases is