Advanced Search Results

Gammon India Ltd. Vs. the Special Chief Secretary, Government of Andhr ...

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 5B; ;Andhra Pradesh Value Added Tax Act, 2005 - Sections 80, 80(2) and 80(3); ;Andhra Pradesh General Clauses Act, 1891 - Sections 6, 8, 8A, 9 and 18; ;Haryana General Sales Tax Act, 1973; ;Haryana Value Added Tax Act, 2003 - Sections 61, 61(1), 61(2); ;Punjab General Clauses Act - Sections 4

Reported in : [2005]142STC370(AP)

1 VST 105, the Haryana General Sales Tax Act, 1973 was repealed under Section 61(1) of the Haryana Value Added Tax Act, 2003 (See [2003] 130 STC Statutes (Suppl. B) 227.). While Section 61(2)(a) of the Haryana VAT Act, 2003 is

Khazan Chand Nathi Ram Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 25, 39(5); Haryana Value Added Tax Act, 2003 - Sections 33, 61, 61(2); Punjab General Clauses Act, 1898 - Sections 4

Reported in : [2004]136STC261(P& H)

certified copy of the order shall be excluded in computing the period of sixty days.(6) and (7) ........................'Haryana Value Added Tax Act, 2003 :'Section 33. Appeal.--(1) Any assessee considering himself aggrieved by an original order may prefer an appeal and the said … the petitioner could be entertained by the learned Appellate Authority, the HGST Act was repealed by virtue of Section 61(1) of the Haryana Value Added Tax Act, 2003 (for short 'the HVAT Act'). It was then alleged that

Sainsons Paper Industries Ltd. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Constitution of India - Article 14; Haryana General Sales Tax Act, 1973 - Sections 13A, 13B and 25A; Haryana General Sales Tax Rules, 1975 - Rule 28A and 28A(1); Haryana Value Added Tax Act, 2003 - Sections 61(1); Haryana Value Added Tax Rules, 2003 - Rule 68

Reported in : [2004]136STC359(P& H)

petitioner is that during the currency of the period of exemption State of Haryana has enacted the Haryana Value Added Tax Act, 2003 (for short, 'the 2003 Act') under which the benefit of exemption has been indirectly withdrawn. It has challenged … following substantive prayers :'(i) issue a writ in the nature of certiorari quashing the offending provisions contained under Section 61(1)(d)(i) and Rule 68 of the Haryana Value Added Tax Rules, 2003 whereby concessions/exemptions granted under Sections 13-B

Hindustan Construction Company Ltd. Vs. the State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 4, 4(10), 25, 39, 39(S), 40, 40(2) and 42(2); Central Sales Tax Act, 1956; Haryana Value Added Tax Act, 2003 - Sections 34, 55(1), 61, 61(1) and 62; Punjab General Clauses Act, 1898 - Sections 3(1), 4, 6 and 297(2); Delhi Rent Control Act, 1958 - Sections 57(2); Delhi and Ajmer Rent Control Act, 1952 - Sections 35 and 35(1); Code of Civil Procedure (CPC) - Sections 96, 100 and 115; Provincial Small Cause Courts Act - Sections 25 and 125; Motor Vehicles Act; Constitution of India - Article 226; Haryana General Sales Tax Rules - Rules 24 and 60

Reported in : (2005)140PLR313; [2005]141STC119(P& H)

any person unless such person has been given a reasonable opportunity of being heard. (See. Rule 60).'The Haryana Value Added Tax Act, 20032. (1) In this Act unless the context otherwise requires.(a) xx xx xx xx(b) xx xx xx xx(c) … In view of various judgments referred to above and on the reading of Section 61(2) of the HVAT Act, 2003 it is concluded that Section 61(2) of the HVAT Act does not give any retrospective effect to the

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

a trader in another member state is exempted from VAT. In the words of section 30 of the Value Added Tax Act 1994 (“VATA 1994”), it is zero-rated. B then sells the goods to another VAT-registered trader, C, in its … the scheme of VATA 1994. First, section 77A was added by section 18(1) and (4) of the Finance Act 2003 with effect from 10 April 2003. It enables the Commissioners, where a taxable supply of goods to which … recovered in cases of dishonest evasion of VAT or the making of false input tax or repayment claims. Section 61 extends liability to a civil penalty to the director or managing officer where the person liable under section

Reliance Industries Limited and Others Vs. State of U.P. and Others

Court : Allahabad

Subject : Land Acquisition

the Constitution of India feeling aggrieved with the impugned order passed under Section 25 of the Uttar Pradesh Value Added Tax Act, 2008 (in short VAT Act) after remand of the matter by the Trade Tax Tribunal, Lucknow. The impugned … and development thereof. It also empowers the appellate Tribunal for Electricity established under Section 110 of the Electricity Act, 2003 to function as the Appellate Tribunal for the proposed legislation. 144. Under Sections 60, 61 and 62 of

The Sales Tax Practitioners' Association of Maharashtra and Tushar P. ...

Court : Mumbai

Subject : Sales Tax/VATConstitution

Acts : Maharashtra Value Added Tax Act - Sections 22, 22(1), 33, 61, 61(1), 82, 82(1) and 82(2); Societies Registration Act, 1960; Cost and Works Accountants Act, 1959; Chartered Accountants Act, 1949; Indian Railways Act, 1989; Road Transport Corporation Act, 1950; VAT Act, 2002; Companies Act - Sections 211, 226 and 226(2); Advocates Act, 1961 - Sections 29, 33 and 49; Income Tax Act - Sections 44AB, 44AE, 44AF, 44BB, 44BBA, 288 and 288(2); Bombay Sales Tax Act - Sections 71; Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966 - Rule 65; Maharashtra Manufacture of Beer and Wine Rules, 1966; Special Permits and Licence Rules, 1952; Bombay Foreign Liquor Rules, 1953; Maharashtra Country Liquor Rules, 1973; Andhra Pradesh General Sales Tax Rules, 1957 -

Reported in : 2008(5)BomCR396; [2008]14STT348; (2008)14VST69(Bom)

all the petitions is to the constitutional validity of Section 61(1) and the explanation thereto, of the Maharashtra Value Added Tax Act (hereinafter referred to as the 'Act') on the ground that it infringes the equality clause as enshrined in

Nokia India Sales Private Limited rep. by its Authorized Signatory Vs. ...

Court : Chennai

Subject : Sales Tax

appellant, questioning the orders of assessment relating to the assessment years 2012-13 and 2013-14 under the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the TNVAT Act, 2006). 2. We have heard Mr.Arvind P.Datar and Mr.P.S.Raman, learned … 1983; (h) exemption from the tax payable under the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 for electricity sold or consumed in a Special Economic Zone. (2) The Government may prescribe the manner in … as arrived at by the Gujarat High Court in Torrent Energy Ltd. 61. However, Mr.AL.Somayaji, learned Advocate General contended that the very object of levy … assessment were riddled with discrepancies, the appellant filed petitions for rectification under Section 84 of the TNVAT Act, 2006. The said petitions were dismissed by

M/s Modi Naturals Ltd Vs. The Commissioner Of Commercial Tax Up

Court : Supreme Court of India

Subject : Service Tax

Court in case of M.K. Agro Tech (supra). He would argue that the statutory provisions under the Karnataka Value Added Tax Act, 2003 and UP VAT Act are distinct and different in all respects. He pointed out that the UP Page … be referred to as the revenue.3. These appeals are at the instance of an assessee, duly registered under Section 17 of the Uttar Pradesh Value Added Tax Act, 2008 (for short, ‘the UP VAT Act’) and are

Present: Mr. Rajiv Agnihotri Advocate Vs. State of Haryana and Others

Court : Punjab and Haryana

Subject : Sales Tax

“(i)What is the amount of 'deferred tax' within the meaning of Section 61(2) (d) (iii) of the Haryana Value Added Tax Act, 2003 and how will the amount of one half of the amount of deferred tax payable upfront along with