Judgment Search Results Home > Cases Phrase: central sales tax amendment act 2005 Page 1 of about 54,673 results (0.182 seconds)

Ramco Industries Ltd. Vs. Asstt. Commissioner of Taxes-2

Court : Sales Tax Tribunal STT Delhi

Reported in : (2007)9VST60NULL

..... the order dated march 2, 2006 reads as follows: by virtue of section 25 of the act [substituted by section 7 of the central sales tax (amendment) act, 2005], all appeals (except appeals against orders of the highest appellate authority of the state) pending before the authority, shall stand transferred together with the records thereof to the highest appellate authority of the ..... - (1) on and from the commencement of the central sales tax (amendment) act, 2005, all appeals (except appeals against orders of the highest appellate authority of the state) pending before the authority notified under sub-section (1) of section 24 shall stand transferred together with the records thereof to ..... when chapter vi was first introduced by the central sales tax (amendment) act (act 41 of 2001), the parliament in its wisdom thought it desirable to provide a direct appeal to the central sales tax appellate authority (for short, "the cstaa") even against an order of assessing officer made under the substantive provisions of the cst act.this measure was conceived apparently to remove the uncertainty and to find a speedy legal solution to the conflicting claims by the sales tax authorities of different states as regards the nature of transactions involving ..... the central government by its notification dated march 17, 2005 brought into force the provisions of chapter vi of the central sales tax act, 1956 which bears the heading "authority to settle disputes in course of inter-state trade or commerce .....

itc Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... from the discussions held above, as a whole, is that the tax sought to be levied, under section 3 of the impugned act, on the goods specified in the schedule as modified by the impugned notifications, issued under sub-section (4) of section 3 of the aet act, 2001, the impugned ordinance, 2005, the assam entry tax (amendment) act, 2005, are all ultra vires, unconstitutional, null and void to the extent that the same impose entry tax on those specified goods, which form the subject-matter ..... amendment of article 286, and the central sales tax act, 1956, were all intended to serve a dual purpose to maintain the source of revenue from sales-tax to the states and at the same time to prevent the states from subjecting transactions in the course of inter-state trade so as to obstruct the free flow of trade by making commodities unduly expensive.59. ..... whether the assam entry tax act, 2001 (hereinafter referred to as 'the aet act, 2001'), notifications, issued under section 3(4) thereof, imposing entry tax on goods, such as, biscuits, textiles and fabrics, crude oil, tobacco including cigarette, cheroots, cigar, biri, zarda khaini, sada and smoking mixture, the assam entry tax (amendment) ordinance, 2005 (hereinafter referred to as 'the aet (amendment) ordinance, 2005') or the assam entry tax (amendment) act 2005 (hereinafter referred to as 'the aet (amendment) act, 2005') are compensatory in nature? .....

Ms India Exports Vs. State of U.P. and ors.

Court : Allahabad

..... he submits that even deemed import are covered under section 5 (2) of the central sales tax act, 1956 and thus the court would not readily interpret the provisions of sez act, 2005 for giving deeming effect to the sales from sez to dta. ..... in section 27 of sez act, 2005 the provisions of income tax act, 1961 are to apply with certain modifications in relation to developers and enterprenuers for carrying out authorised operations in sez subject to modifications specified in the second schedule, and section 57 amends certain enactments from such date as the central government may by notification appoint. ..... it was held in modification to the view expressed in united motor's case, air 1953 sc 252 that the explanation to article 286 (1) (a) of the constitution (as it stood before the constitution sixth amendment act) could not be extended to article 286 (2) either as an exception or as a proviso thereto so as to convert inter-state transactions into intra-state transactions qua the delivery state. .....

Gas Authority of India Ltd. Vs. the State of Gujarat and ors.

Court : Sales Tax Tribunal STT Gujarat

..... so this second notification clearly shows that the authority for advance ruling constituted under section 24c of the income tax act will also worked has central sales tax appellate authority the date on which central sales tax (amendment) act 2001 come into force 17/03/2005.32. ..... out of which one notification relates to the date of which central sales tax (amendment) act, 2001 came into force, in another notification central government has declared that authority for advance ruling constituted under section 245c of income tax act, 1961, shall also be the central sales tax appellate authority to settled inter state dispute following under section 6a read with section 9 of the central sales tax act, 1956. ..... discussed law and submission of both(sic) sides reveals that by notification issued by the government of india dated 17/03/2005, no central sales tax appellate authority is constituted as provided under section 19 of the central sales tax act but by that notification authority for advance ruling was empower to settled issue arising out of section 6a and section 9 of the central sales tax act.when central sales tax appellate authority has provided under section 19 of the central sales tax act is not constituted by the government of india till than, section 25 had no application whatsoever to pending matters. .....

Union of India Vs. Mohit Mineral Pvt Ltd

Court : Supreme Court of India

..... taxation laws (amendment) act, 2017 dated 04.05.2017 to amend the customs act, 1962, the customs tariff act, 1975, the central excise act, 1944, the central sales tax act, 1956, the finance act, 2001 and the finance act, 2005 and to ..... (other than the tax levied by the local bodies), central sales tax (levied by the centre and collected by the states), octroi and entry tax, purchase tax, luxury tax, taxes on lottery, betting ..... amend the constitution, inter alia, provides for (a) subsuming of various central indirect taxes and levies such as central excise duty, additional excise duties, excise duty levied under the medicinal and toilet preparations (excise duties) act, 1955, service tax, additional customs duty commonly known as countervailing duty, special additional duty of customs, and central surcharges and cesses so far as they relate to the supply of goods and services; (b) subsuming of state value added tax/sales tax, entertainment tax ..... is contended that the 35 clear objective of constitution (one hundred and first amendment) act, 2016 was to subsume various central and states taxes, central and states surcharges and cesses, so far as, they relate to supply of goods .....

Ms Express Infratech Pvt Limited Through One of Its Directors Sri Pank ...

Court : Jharkhand

..... it is submitted that the certificate of registration granted under section 8(3) of the central sales tax act, 1956 cannot be amended with retrospective effect and hence, no error has been committed by the deputy commissioner, commercial taxes, east circle, ranchi, while passing the order dated 03.09.2013 (annexure-5) and similarly, no error has been committed by the joint commissioner of commercial taxes (administration), ranchi division, ranchi while passing the order dated 10.10.2013 (annexure-6) ..... now once capital goods are purchased for mining purposes and there is a provision of amendment in the certificate of registration under section 25(4) of the jharkhand valued added tax act, 2005 to be read with rules 7 and 12 of the central sales (registration & turnover) rules, 1957, we hereby, direct the respondents to carry out that amendment and capital goods as mentioned herein above shall be included in the certificate of registration with retrospective effect from 21.4.2011 and we hereby, ..... quash and set aside the impugned order of the deputy commissioner of commercial taxes, east circle, ranchi, dated 03.09.2013 ( .....

State of Jammu and Kashmir and ors. Vs. Caltex India (Ltd.)

Court : Supreme Court of India

Reported in : AIR1966SC1350; [1966]3SCR149; [1966]17STC612(SC)

..... the parliament enacted,in exercise of that power, the central sales tax act 74 of 1956 to formulateprinciples for determining when a sale or purchase of goods takes place in thecourse of inter-state trade or commerce or outside a state or in the course ofimport into or export from india, and to provide for the levy, collection anddistribution of taxes on sales of goods in the course of inter-state trade orcommerce and to declare certain goods to be of special importance ininter-state trade or commerce etc. ..... the question,therefore, arises whether the jammu & kashmir motor spirit (taxation of sales) act, 2005 (hereinafter called the act) applies to the sale of petrolmade by the respondent between january 1, 1955 to september 6, 1955 and whetherthe appellants can validly assess the respondent to sales tax with regard tothese transactions. 14. ..... 286(2)of the constitution as it stood before its amendment, (2) whether sales taxcould be validly levied on sales taking place between january 1, 1955 toseptember 6, 1955 in view of the provisions of sales tax validation act, 1956(act 7 of 1956). 10. ..... the petrol taxation officer at srinagarconsidered that the sales of petrol to nandpur farm were liable to be taxedunder the jammu & kashmir motor spirit (taxation of sales) act, 2005 andcalled upon the respondent to furnish returns of sales between 1952 to 1959.the respondent, however, furnished returns only for the period january, 1955 tomay, 1959. .....

The India Cements Limited dhun Building Vs. the State of Tamil Nadu Re ...

Court : Chennai

..... . thus, as evident from the amendment inserting sub section 4 of section 5 of the central sales tax act, with effect from 13th may 2005, we agree with the assessee's contention that the claim under section 5(3) of the act as it stood at the material time cannot be rejected solely on the ground that form h ..... the absence of any amendment having been made in the central sales tax act (after the forty sixth amendment) expressly including transfers of property in goods involved in the execution of a works contract, the provisions contained in sections 3, 4 and 5 would be applicable to such transfers and the legislative power of the state to impose tax on such transfers under entry 54 of the state list will have to be exercised keeping in view the provisions contained in sections 3, 4 and 5 of the central sales tax act ..... . going by the definition of sale in the course of export and import given under the central sales tax act, and the explanation given under the definition of sale under the tamil nadu general sales tax act and relevance of the provisions of the central sales tax act, learned counsel for the assessee submitted that being ascertained goods sold in the execution of the works contract, the claim of the assessee has to be sustained ..... . a reading of the amended rule 12(10)(a) of the central sales tax (registration and turnover) rules, 1957, shows the mandatory character of the furnishing of form h by the dealer to the prescribed authority upto the time of assessment before the .....

Commercial Tax Officer Vs. C.P.D. Computer Peripheral Devices Private ...

Court : Chennai

Reported in : (2009)21VST581(Mad)

..... 38 of 2000 dated june 12, 20061, it is held as follows:after the amendment by act 42 of 1992, the tamil nadu general sales tax act does not permit the revision of orders passed in relation to the matters arising under the central sales tax act. ..... while dismissing the case, the division bench observed that after amendment by 1992 act, the tngst act does not permit the revision of order passed in relation to the matters arising under the central sales tax act. ..... even though the orders sought to be challenged in those matters arose under the central sales tax act and here, the order sought to be challenged arises under the tamil nadu general sales tax act, the issues raised are one and the same, namely, the effect of abolition of the special tribunal. ..... 34 of 2004, all the matters and proceedings pending before the special tribunal as on july 13, 2005 shall stand transferred to the high court and the high court shall proceed with such matters or proceedings from the stage at which they are transferred. ..... the special tribunal so constituted lived for a short period and the 1992 act was repealed by act 34 of 2004 in toto from july 13, 2005.10. ..... 1320 of 2002 dated october 21, 2005 confirming the order of the lower authorities.2. ..... , had been repealed with effect from july 13, 2005. ..... 4 of 2005). ..... 11 of 2005 (ordinance no. ..... 34 of 2004 on and from july 13, 2005. .....

Kone Elevator India Pvt. Ltd. Vs. the Commercial Tax Officer

Court : Chennai

Reported in : (2008)18VST394(Mad)

..... regards the decision in india carbon's case, he submitted that the above judgment rendered in central sales tax act has no relevance to the case on hand, as there are sufficient provisions both in the tnast act and the rules framed thereunder and in view of the amendment, any action taken by any authority or officer or person in connection with the penal ..... have introduced an amendment to the tamil nadu additional sales tax act, (act 14 of 2005), by which, section 2(1)(aaa) has been inserted enabling the levy of penal interest, as specified in sub-section 3 of section 24 of the tngst act, in addition to such amount of additional sales tax or penalty ..... the amendment act 14 of 2005, enabling the assessing authority to levy interest on any amount remaining unpaid after the specified date in addition to such amount of additional tax or ..... that apart, the above amendment in act 14 of 2005, giving retrospective effect, for the levy of penal interest on the remaining amount unpaid after the specified date, and the validation provision are squarely applicable to ..... act 14 of 2005, section 2 of the tamil nadu general sales tax act, 1970, was amended and after clause 2(1)(aa), following clause shall be inserted:(aaa) on any amount of additional tax or penalty imposed by the assessing authority remaining unpaid under this act, the dealer referred to in clause (aa) shall pay interest as specified in sub-section (3) of section 24 of the said act, in addition to such amount of additional tax .....