Court : Rajasthan Jodhpur
..... the impugnedpetitioner binani cement limited challengingrectification order and consequential demand notices issued against it for assessment year 2005-2006 and 2006-2007 in which demand of approximately rs.64.30 lacs has been raised against the said company manufacturing cement, as a consequence of amendment brought in section 8 of the cst act, 1956 including section 8(5) of the said act by finance act no.20/2002 with effect from 11.5.2002 prohibiting the state government to dispense with requirement of furnishing declaration in form c/d for the ..... department of the government of rajasthan, a copy of which is placed on record as annex.7 and which is reproduced hereunder, is that since the inter-state tax liability under the said act for the period between 13.5.2002 to 25.9.2005 was written off by the state government, therefore, the central sales tax recovered from the petitioner assessee for such inter-state sales made by him but not supported by the declaration form c/d deserves to be refunded back ..... to him and notwithstanding no challenge to the order of the tax board, the said tax recovered from the petitioner assessee deserves to be refunded back to him.4.the learned counsel for .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... the clarification in the form of circulardtd.22.5.2008 was issued by the finance department in exercise of its power under clause 11 of the rips,2003 that no benefit of amendment dtd.2.12.2005 can be granted after 28.4.2006, the respondents deserve to be directed to release over due amount of subsidy to the petitioner with interest along with litigation expenses.19.elaborating further the aforesaid brief contentions ..... be subject to a maximum limit of 75% of the additional tax (calculated by taking the average of last 3 years) payable or deposited under rajasthan sales tax act, 1994 or value added tax act ( as and when introduced in the state) and central sales tax act, 1956 for a period of 7 years from the date of commencement of production, subject to the following conditions, namely- s.b. ..... amount of 50% of subsidy was made available in case of investment made in modernization/expansion/ diversification though provided that maximum limit of 50% may beraised by bidi (board of infrastructure development and investment promotion, government of rajasthan) to 60% in such cases were the investments exceed rs.100 crores but are less than or equal to ..... proviso to clause 7 (i)(b) further provided that the maximum limit of 50% prescribed under clause 7((i)(a) and clause 7(i)(b) may be raised by the bidi (board of infrastructure development and investment promotion, government ofrajasthan) to 60% in such cases where the investment exceed rs.100 crores but are less than or equal to .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... note of air reports is quoted below for ready reference: - the sales in the instant cases having been made by the millers before the coming into force of rice (andhra pradesh) price control order (third amendment) order, 1964, and the property in the goods having passed to the government of andhra pradesh on the dates the supplies were made, the millers had to be paid only at the controlled price obtaining on the dates ..... agreement between the petitioner and the state, which agreement was agreed to be binding on the state of kerala when it was formed on 01.11.1956 under the provisions of state re-organization act, 1956, the hon'ble supreme court held in para 25 of the judgment that the board was not entitled to enhance the charges in derogation of stipulations as the charges contained in the agreements with the appellant company and the notification dated 28th november, 1969 ..... the respondents have filed a reply to the writ petition and have justified the impugned demand against the petitioner- company in view of statutory rules being enforced in the year 2006 and later on in the year 2007; and have contended that the said demand is in consonance with these statutory rules and annual lease-rent fixed in the lease-deed would stand revised and enhanced s.b.c.w.p. ..... it cannot also be said that the controlled prices fixed by the central government for sale of rice are seasonable prices not being based upon any cogent material.18. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... stage, the relevant aspects of the matter are that the petitioner took up the matter for grant of 90% benefit as new very prestigious unit .an appeal taken before the rajasthan tax board, being appeal no.703/99/st/pali was decided on 29.03.2000 where the matter was remanded for consideration to the state level screening committee ('the slsc').the slsc in its meeting dated 09.10. ..... for the benefit available at entry no.5 of annexure-c, since in that entry no.5, the cement units are excluded, hence as per amendment made on 10.12.96, very prestigious cement units are entitled for benefit only available at entry no.1e of annexure-c as par as other new ..... to be availed under the sales tax new incentive scheme for industries 1989 issued under the central sales tax act, shall be reduced for the purposes of determination of the quantum of benefit under this ..... . ambuja cements ltd.versus state & ors.14 (a) in relation to cwp nos.3243/2014, 3233/2014 and 3236/2014 relating to the years 2006-07, 2007-08 and 2008-09, coercive recovery proceedings of the demand in question shall remain stayed until final decision is taken by the authorities on the representation made by ..... . as regards the prayer for interim relief, at this juncture, so far the demand pertaining to the years 2006-07, 2007-08 and 2008-09 is concerned, when it appears that as against the demand pertaining to this period, the petitioner had indeed deposited an amount of rs.69,55,95,015/- seeking benefit of preponment notification dated .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... the judgment of the rajasthan high court by the supreme court in the matter of m/s binani cements, was reduced to 25% and thus, the legal entitlement of the petitioner for deferment under the notification dated 31.3.2006 was also reduced to 25% and therefore, for these three years, the petitioner had availed additional deferment of 50%, which ought to have been paid to the department in the relevant years by making monthly/quarterly 26 ..... payment of any amount of (a) tax leviable or payable; or (b) any amount of tax, fee, penalty or interest assessed or determined; or (c) any other amount payable by him, within the specified time under the provisions of this act or the rules made or notifications issued thereunder, he shall be liable to pay interest on such amount at such rate, as may be notified by the state government from time to time, for the period commencing from the day ..... 24.2.2014, notices were issued by the assistant commissioner, commercial taxes demanding the differential amount under rst act for the years 2001-2002 to 2005- 2006 and under the vat act for the years 2006-07 to 2008-09, on which the writ petitions no.1563/2014 and 1564/2014 were filed challenging the ..... government vide notification dated 6.7.1989, providing for grant of partial exemption of rajasthan sales tax (rst) and also central sales tax (cst) to the new industrial undertakings, subject to fulfilment of stipulated conditions. ..... also recommended for issuance of this amendment by the board. . 11. ..... central .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... he submits that this requirement of mentioning the best before date in capital letters was introduced for the first time by an amendment in the prevention of food adulteration rules introduced through a notification dated 13.6.2000, whereby rule 32 (i) was inserted in the prevention of food adulteration rules. ..... - (1) no person shall be convicted of any offence except for violation of a law in force at the time of the commission of the act charged as an offence, nor be subjected to a penalty greater than that which might have been inflicted under the law in force at the time of the commission of the offence ..... he further contends that the central government issued another notification in exercise of its power under section 22-a of the act, whereby the notification dated 13.6.2000 was made effective from s.b. ..... the thrust of rule 32(i) of the notification/clarification issued by the government under section 22-a of the act is that the manufacturer is caste with a burden of complying with the requirement of mentioning the best before date in bold letters on the prepackaged article of food ..... the guidelines issued by the central government in this regard are reproduced hereinunder:- similarly, we have also introduced through notification gsr no ..... 1330/2006 ( prakash chand vs ..... 1330/2006 ( prakash chand vs ..... 1330/2006 ( prakash chand vs ..... 1330/2006 ( prakash chand vs. ..... 1330/2006 ( prakash chand vs. ..... 1330/2006 ( prakash chand vs. ..... 1330/2006 ( prakash chand vs. ..... 1330/2006 ( prakash chand vs. ..... 1330/2006... .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... produce (establishment and regulation of saw mills) (amendment) rules, 2005 (hereinafter referred to as the amended rules of 2005) and the amendment was notified vide notification dated 4.2.2006. ..... representation was submitted on behalf of the state government before the central empowered committee constituted by the apex court in the aforesaid case and on the recommendation of the central empowered committee, the state government in exercise of the powers conferred by sections 41 and 42 read with section 76 of the rajasthan forest act, 1953 (rajasthan act not xiii of 1953) (hereinafter referred to as the forest act), has made amendment in the rules of 1983 by way of making rajasthan forest ..... 4 in the return filed by the respondents, it is contended that the action taken is as per forest act and the rules of 1983; the central empowered committee has been consulted; there is no restriction put on the right of the members of the petitioner-association to carry on their trade or business by amending the rules vide notification annex.9 dated 13.1.2010; revision of application fee, fee for grant of license and permit and security deposit for grant of license cannot .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... , clause 8(p) of the said circular provides that scheme shall be applicable to teachers and other equivalent cadres of library and physical education in all the central university and colleges thereunder and the institutions deemed to be university whose maintenance expenditure is made by the ugc. ..... there is no reason for us to have any disagreement with the decision of this court in all india railway recruitment board case regarding the right to appointment even of selected candidates, but this is not a case of the respondent having acquired ..... , (i) assistant professor (senior scale), (ii) assistant professor (selection scale) (who have not completed 3 years as on 01.01.2006), (iii) assistant professor (selection scale) (who have completed 3 years as on 01.01.2006), and (iv) designated as associate professor under cas; meaning thereby, the petitioners and like candidates are not selected as associate professor on merit ..... forwarded to the finance department of the government of rajasthan for its clarification and finance department of the government has advised to act as per the guidelines issued by the university grants commission, therefore, the respondent university through the registrar is directed to act, as per the advice of the finance department, as per the guidelines contained in the ugc regulations 2010. ..... sentiments as set out in para 35 of the judgment but we are only considering a situation where amendments are introduced to a recruitment process after the same has begun. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... , clause 8(p) of the said circular provides that scheme shall be applicable to teachers and other equivalent cadres of library and physical education in all the central university and colleges thereunder and the institutions deemed to be university whose maintenance expenditure is made by the ugc. ..... there is no reason for us to have any disagreement with the decision of this court in all india railway recruitment board case regarding the right to appointment even of selected candidates, but this is not a case of the respondent having acquired ..... , (i) assistant professor (senior scale), (ii) assistant professor (selection scale) (who have not completed 3 years as on 01.01.2006), (iii) assistant professor (selection scale) (who have completed 3 years as on 01.01.2006), and (iv) designated as associate professor under cas; meaning thereby, the petitioners and like candidates are not selected as associate professor on merit ..... forwarded to the finance department of the government of rajasthan for its clarification and finance department of the government has advised to act as per the guidelines issued by the university grants commission, therefore, the respondent university through the registrar is directed to act, as per the advice of the finance department, as per the guidelines contained in the ugc regulations 2010. ..... sentiments as set out in para 35 of the judgment but we are only considering a situation where amendments are introduced to a recruitment process after the same has begun. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... , clause 8(p) of the said circular provides that scheme shall be applicable to teachers and other equivalent cadres of library and physical education in all the central university and colleges thereunder and the institutions deemed to be university whose maintenance expenditure is made by the ugc. ..... there is no reason for us to have any disagreement with the decision of this court in all india railway recruitment board case regarding the right to appointment even of selected candidates, but this is not a case of the respondent having acquired ..... , (i) assistant professor (senior scale), (ii) assistant professor (selection scale) (who have not completed 3 years as on 01.01.2006), (iii) assistant professor (selection scale) (who have completed 3 years as on 01.01.2006), and (iv) designated as associate professor under cas; meaning thereby, the petitioners and like candidates are not selected as associate professor on merit ..... forwarded to the finance department of the government of rajasthan for its clarification and finance department of the government has advised to act as per the guidelines issued by the university grants commission, therefore, the respondent university through the registrar is directed to act, as per the advice of the finance department, as per the guidelines contained in the ugc regulations 2010. ..... sentiments as set out in para 35 of the judgment but we are only considering a situation where amendments are introduced to a recruitment process after the same has begun. .....
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