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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 … (1980)2 SCC 684 Bachan Singh versus State of Punjab, 1981 Suppl. SCC 87 S.P. Gupta versus Union of India, (1993)4 SCC 119 R.K. Jain versus

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

Court : Andhra Pradesh

Subject : Land Acquisition

366 State of Travancore-Cochin v. Shanmugha Vilas Cashew-nut Factory A.I.R. 1953 S.C. 333 ABB Limited v. Commissioner, Delhi Value Added Tax (2012) 55 VST 1 (Delhi HC) Swastik Rubber Products (P) Ltd. v. Commissioner of Sales Tax, UP [1989] … M.P. v. Purshottam Premji [(1970) 2 SCC 287]).The word 'goods' in the definition of 'sale' in a Sales Tax Act must be interpreted according to its definition therein, and not according to the definition in Section 2(7) of … authority. (Gurnam Kaur [Supra]; Bengal Club Ltd. v. Susanta Kumar Chowdhury [AIR 2003 Calcutta 96]). The conclusion of the Division bench, in Larson and Toubro … Salar Jung Sugar Mills Ltd. v. State of Mysore [AIR 1972 SC 87], held that unascertained goods are distinct from specific or ascertained goods, in

National Highways Authority of India vs.m/s Gayatri- Eci (Joint Ventur ...

Court : Delhi

Subject : Land Acquisition

fixed as 14th April 2009. Disputes arose between the parties, inter alia relating to: a) Reimbursement of enhanced Value Added Tax (hereinafter referred to as VAT) under Sub-Clause 70.6 of Conditions of Particular Application (hereinafter referred to as 'COPA') … November 2005, the applicable VAT was 12.5% as per entry 2 of schedule V to the Assam VAT Act, 2003. This remained the same throughout the contract period. The statutory provisions relating to the Composition Scheme for Works … India (hereinafter referred to as „NHAI‟) has filed the present petition under Section 34 of the Arbitration and Conciliation Act (hereinafter referred to as 'the … 1st January 2017 to the date of award was awarded as Rs. 87,86,027/-.Future interest on the total amount of award (Rs. 1,94,65,2941- +Rs.87.86,027 = Rs.

M/S.Josco Fashion Jewellers vs State of Kerala

Court : Kerala

Subject : Land Acquisition

WPC No.11335/2018 & conn.cases 53 Act, on and from the date of commencement of this Act,-(i) the Kerala Value Added Tax Act, 2003 (30 of 2004) except inrespect of goods included in entry 54 of the State List of the Seventh … 16.09.2016, the State’s legislative power to tax on those items now removed from that Entry. They insist that Section 19 of the CA Act allows “interim or temporary continuation” of all the Acts made earlier under the … principal among the Entries concerning taxes are Articles 41, 42, 83, 84, 87 to 92, 92A, 92B, 92C, 97; and in List II are Entries

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

Court : Supreme Court of India

Subject : Land Acquisition

upon where the question of computation of taxable turnover came up for consideration in the context of Karnataka Value Added Tax Act, 2003, with respect to all regular trade discounts and they are allowable as permissible deductions, if proper proof is … price for its valuable rights. ….” v. Bhimsen Walaiti Ram (emphasis supplied) 87. Similar is the case law laid down in Har Shankar v. Excise … telecom sector was liberalized under the National Telecom Policy, 1994 and various licenses were issued to companies under Section 4 of the Indian Telegraph Act, 1885. The licences granted to the service providers 4 stipulated a fixed

State of Kerala and ors. Vs. Kurian Abraham Pvt. Ltd. and anr.

Court : Supreme Court of India

Subject : Sales Tax/VAT

Acts : Kerala General Sales Tax Act, 1963 - Sections 3(1), 3(1A), 5, 5(1), 5(2), 5(7), 10, 19, 19(1) and 60; Central Sales Tax Act, 1956; Constitution of India - Article 226; Kerala Value Added Tax Act, 2003 - Sections 98 and 98(5); Central Excise Act, 1944 - Sections 37B; Income Tax Act, 1961 - Sections 119, 119(1) and 119(2)

Reported in : 2008(224)ELT354(SC); [2008]303ITR284(SC); JT2008(2)SC350; 2008(2)SCALE341; (2008)3SCC582; 2009[16]STR210; (2008)13VST1(SC); 2008AIRSCW1290

Sales Tax Act, 1963 (Act 15 of 1963), read with Sub-section (5) of Section 98 of the Kerala Value Added Tax Act, 2003 (30 of 2004), the Government of Kerala, having considered it necessary in the public interest so to do

Mysore Construction Co. (Prop. Mycon Construction Ltd. Represented by ...

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 1[4], 2(27), 2[34], 2[36], 2(37), 3, 3(1), 3(2), 3(24), 4, 4(3), 9, 10, 11, 12, 13, 14, 15, 15(1), 15(2), 15(3), 15(4), 15(5), 36, 39(1) and 72(2); Karnataka Value Added Tax (Amendment) Act, 2007 - Sections 4(3); Punjab General Sales Tax Act, 1948; Sale of Goods Act; Constitution of India - Articles 14, 19, 19(1), 20, 21 and 366(29A); Karnataka Value Added Tax Rules - Rules 135, 136, 138, 139, 142, 143 and 144

Reported in : ILR2009KAR2657; (2009)24VST250(Karn); 2009(3)KCCRSN123; 2009(6)AIRKarR141

in the nature of sale of goods. Petitioners are all registered dealers under the provisions of the Karnataka Value Added Tax Act, 2003 [for short 'the Act'], within the definition of a 'registered dealer' as it occurs in Sub-section 27 of … 8801 of 2008, 8803 of 2008, 8802 of 2008, 14034 of 2007, 2976 of 2008, 5685 of 2008, 8788 of 2008, 8790 of 2008, 8792 of 2008, 8794 of 2008, 8795 of 2008, 8796 of 2008, 13489

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

Sushil Kumar Vs. V.

Court : Punjab and Haryana

Subject : Direct Taxation

the bank accounts. It is further averred that the method of market value of the sold rice adopted by the Assessing Officer was wrong as … shown by the assessee and as a result, difference of Rs.6,03,708/- was added to the income of the assessee on account of low selling rate … the appellant. Dr. Bharat Bhushan Parsoon, J. These two income tax appeals under Section 260A of the Income Tax Act, 1961 (for short, the 1961 Act) are directed against order of the Income Tax Appellate Tribunal, Chandigarh Bench-A, … integrity of this document Chandigarh ITA No.86 of 2012 -:11. :- number as a dealer under Haryana VAT Act 2003 and Rules thereof. The revenue, on the other hand, has asserted validity and legality of the impugned order

Fleming (T/a Bodycraft) (Respondent) Vs. Her Majestyand#8217;s Revenue ...

Court : House of Lords

Subject : Land Acquisition

of output tax and previously unclaimed deduction of input tax are provided for by section 80 of the Value Added Tax Act 1994 and regulation 29 of the Value Added Tax Regulations 1995 (SI 1995/2518). As originally enacted, section 80 … the amendment to section 80 was enacted to 31 March 1997, and taxpayers were given until 31 March 2003 to submit claims. Then, following the decision in the Grundig case, the transitional period was extended by three … paying lip service to the important principles of effectiveness and legitimate expectation. 87. There is another point about the Commissioners’ primary case. Even if the