Court : Supreme Court of India
..... the amended definition is set out hereinbelow: (s) "governmental authority" means an authority or a board or any other body; (i) set up by an act of parliament or a state legislature; or (ii) established by government, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243w of the ..... contended is right, it was incumbent for the appellants to bring to our notice, if not by way of pleading, but at least with reference to the relevant statutes, which of the particular authorities/boards/bodies are created by legislation - central or state with 90% or more participation by way of equity or control by government . ..... b) spcl, in accordance with the letter of award, duly registered itself with the central excise and service tax ( cest , hereafter) and discharged its service tax obligations amounting to rs.9,73,25,398.23 (rupees nine crore seventy-three lakh twenty-five thousand three hundred ninety-eight and twenty ..... the supreme court of india civil appellate jurisdiction civil appeal no.3991/2023 commissioner, customs central excise and service tax, patna appellant vs. ..... commissioner of central excise, kolkata10 in support of the contention that the order of self-assessment being an assessment order under the customs act, 1962 is appealable and a refund claim is not sustainable unless the assessment itself is set ..... ) alternatively for a direction to the [commissioner, customs central excise and service tax]. .....
Tag this Judgment!Court : Supreme Court of India
..... counsel further placed reliance on statement of reasons dated 10.07.2013 issued by the central commission regarding the second amendment to contend that rec contracts cannot be fixed price contracts as they would affect the viability of rec projects as the price band (floor price / forbearance price) are subject to periodic revision. ..... on 29.01.2010, the central electricity regulatory commission (terms and conditions for recognition and issuance of renewable energy certificate 8 kerala state electricity board & anr v. ..... therefore, in our view, if we keep the above discussion in mind, it becomes clear that the word order in section 111 of the 2003 act cannot include the impugned 2006 regulations made under section 178 of the 2003 act.63. ..... such regulatory intervention into the existing contracts across the board could have been done only by making regulations under section 178 and not bypassing an order under section 79(1)(j) of the 2003 act. ..... legislation can even override the existing contracts including power purchase agreements which have got to be aligned with the regulations under section 178 and which could not have been done across the board by an order of the central commission under section 79(1)(j). ********* 43. [..]. ..... assam state electricity board & ors.33, the position was articulated in this manner: 39. [..]. ..... the agreement also had a renewal clause empowering transco/ aptransco/board to revise the tariff. .....
Tag this Judgment!Court : Karnataka
..... . the extended definition of sale found in article 366(29a) of the constitution of india following the 46th amendment and what is popularly called deemed sale can come into play, in the instant case, when the revenue authorities can prove that there is a transfer of right to use the goods and that possession ..... therefore, the impugned orders seeking to tax the petitioner under the provision of the tamil nadu general sales tax act, 1959 and under the provisions of the central sales tax act, 1956 are quashed with consequential relief to the petitioner ..... of the goods based on agreed price; when there are goods, acceptance of goods, consideration for the said goods and also a transfer of the title in such goods, the same would be taxable under kvat act and not under the finance act, 1994 (service tax); service tax is payable only in respect of services and there is a clear demarcation in the ..... the commissioner of service tax (under erstwhile finance act, 1994 and presently under central goods & service tax, act, 2017) 16th floo, satra plaza, palm beach road, sector -19d vashi, navi mumbai 400 ..... central board of indirect taxes and customs department of revenue, ministry of finance, government of india north block, new delhi - 110 ..... . union of india and other (2006) 3 scc1; 2006 (2) str2 these writ petitions deserve to be allowed by quashing the impugned ..... the central board of customs and indirect taxes department of revenue ministry of finance, government of india north block, new delhi 110 .....
Tag this Judgment!Court : Karnataka
..... . the extended definition of sale found in article 366(29a) of the constitution of india following the 46th amendment and what is popularly called deemed sale can come into play, in the instant case, when the revenue authorities can prove that there is a transfer of right to use the goods and that possession ..... therefore, the impugned orders seeking to tax the petitioner under the provision of the tamil nadu general sales tax act, 1959 and under the provisions of the central sales tax act, 1956 are quashed with consequential relief to the petitioner ..... of the goods based on agreed price; when there are goods, acceptance of goods, consideration for the said goods and also a transfer of the title in such goods, the same would be taxable under kvat act and not under the finance act, 1994 (service tax); service tax is payable only in respect of services and there is a clear demarcation in the ..... the commissioner of service tax (under erstwhile finance act, 1994 and presently under central goods & service tax, act, 2017) 16th floo, satra plaza, palm beach road, sector -19d vashi, navi mumbai 400 ..... central board of indirect taxes and customs department of revenue, ministry of finance, government of india north block, new delhi - 110 ..... . union of india and other (2006) 3 scc1; 2006 (2) str2 these writ petitions deserve to be allowed by quashing the impugned ..... the central board of customs and indirect taxes department of revenue ministry of finance, government of india north block, new delhi 110 .....
Tag this Judgment!Court : Supreme Court of India
..... based on the average cost of supply of energy; (f) the electricity generation, transmission, distribution and supply are conducted on commercial principles (g) national and state power plans formulated by the central or state government, as the case may be : provided that the contracts concluded by the government of karnataka and/or the board with generation and transmission companies prior to commencement of the act shall be deemed to have been approved by the commission under the provisions of this ..... gok gave its consent under section 43a(1)(c) and 161 paragraph-3.2 of the goi tariff notification dated 13.03.1992 as amended for sale of power by the first respondent directly to any customer at rates to be mutually negotiated by ..... a transfer scheme framed by the state government, the kptc1[or a licensee as the case may be].1 is required to vest any part of its undertaking in another company or body corporate or person, the commission shall amend the licence granted to enable the transferee to carry out the functions and activities assigned to the transferee.41. ..... the other provisions of 68 part vii deals with amendment of licenses and revoking of licenses apart from the general restrictions ..... 87 consequent on the amendments made by the government of india to the india electricity act 1990, and the electricity (supply) sector participation in power generation and to sign mous with private or foreign companies to set up thermal power plants at mysore, hospet, raichur, mangalore and .....
Tag this Judgment!Court : Supreme Court of India
..... commencement of the-indian income-tax (amendment) act, 1953 (xxv of 1953), and the income therefrom is applied to such purposes without the taxable territories; and (ii) where the property is held under trust or other legal obligation created after such commencement, and the income therefrom is applied without the taxable territories to charitable purposes which tend to promote international welfare in which india is interested, the central board of revenue may, by general or ..... that the words trade, commerce or business in the proviso to section 2(15) of the it act cannot be read in isolation and have to be seen in context of charitable purpose and, even after a series of amendments - from the finance act, 2008 to finance act, 2015 there is essentially, no change in the basis of determination of what amounts to a trade, commerce or business and therefore the tests as laid down in surat art silk (supra) still holds the field to interpret these words.56. ..... the submission of the assessees, that one has to look only at the objects to determine if it constitutes charitable purpose for section 100 (2006) 5 scc10055 2(15) of the act, is to be rejected because exemptions or exclusions are not based on mere objects of trust but on whether the purpose of the trust is advancement of any other object ..... that the primary or dominant object of the company was promotion and development of trade in silk, silk cloth, yarn and other such items and that the other objects were subsidiary to this primary .....
Tag this Judgment!Court : Supreme Court of India
..... notwithstanding anything contained in any judgement, decree or order of any court, for the period commencing on and from the 3rd day of april, 1997 and ending on the day on which the payment of gratuity (amendment) act, 2009, receives the assent of the president, the gratuity shall be payable to an employee in pursuance of the notification of the government of india in the ministry of labour and employment vide number s.o. ..... 1080, dated the 3rd day of april, 1997 and the said notification shall be valid and shall be deemed always to have been valid as if the payment of gratuity (amendment) act, 2009 had been in force at all material times and the gratuity shall be payable accordingly: provided that nothing contained in this section shall extend, or be construed to extend, to affect any person with any punishment or penalty ..... where any central act or regulation made after the commencement of this act repeals any enactment by which the text of any central act or regulation was amended by the express omission, insertion or substitution of any matter, then, unless a different intention appears, the repeal shall not affect the continuance of any such amendment made by the enactment so repealed and in operation at the time of such repeal. ..... administrative officer, ahmedabad municipal school board, special civil application no.5272 of 1987. ..... assam state electricity board and others26 refers to earlier case law and elucidates: 64. ..... 6 the secretary, board of secondary education and others v. .....
Tag this Judgment!Court : Karnataka
..... for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016 ..... mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is ..... the aforesaid issues raised, petitioners have relied on the following propositions: i) the introduction of the constitution (101st amendment) act, 2016 and consequent enactment of the four gst acts with effect from 01.07.2017 was to avoid cascading effect of taxes and providing for a common national market ..... the bombay high court gave short shrift to it in western india theatres (cantonment board poona v ..... . secretary, board of revenue, trivandrum ..... . secretary, board of revenue, trivandrum and another reported in (1964) 4 scr28032 draws a distinction between the expression subject to and not withstanding and .....
Tag this Judgment!Court : Karnataka
..... for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016 ..... mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is ..... the aforesaid issues raised, petitioners have relied on the following propositions: i) the introduction of the constitution (101st amendment) act, 2016 and consequent enactment of the four gst acts with effect from 01.07.2017 was to avoid cascading effect of taxes and providing for a common national market ..... the bombay high court gave short shrift to it in western india theatres (cantonment board poona v ..... . secretary, board of revenue, trivandrum ..... . secretary, board of revenue, trivandrum and another reported in (1964) 4 scr28032 draws a distinction between the expression subject to and not withstanding and .....
Tag this Judgment!Court : Karnataka
..... for the following reliefs:- .d) declaring continued existence/non-deletion of sko from the fourth scheduled of central excise tariff act, 1944, after 1.7.17, to be violative of section 174 of central goods and service tax act 2017 and also violative of entry no.84 of list i (union list) of the seventh schedule to constitution of india, which has been amended by the constitution (one hundred and first) amendment act, 2016 ..... mentioned in the concurrent or state list stands curtailed, as the same has been amended by 101st constitutional 18 amendment whereby article 248 has been amended and begins with the phrase subject to article 246-a, vi) the levy of basic excise duty by virtue of amended section 3 of the central excise act at the rates set forth in the fourth schedule to the central excise act, 1944 despite being subjected to various indirect taxes under the gst regime is ..... the aforesaid issues raised, petitioners have relied on the following propositions: i) the introduction of the constitution (101st amendment) act, 2016 and consequent enactment of the four gst acts with effect from 01.07.2017 was to avoid cascading effect of taxes and providing for a common national market ..... the bombay high court gave short shrift to it in western india theatres (cantonment board poona v ..... . secretary, board of revenue, trivandrum ..... . secretary, board of revenue, trivandrum and another reported in (1964) 4 scr28032 draws a distinction between the expression subject to and not withstanding and .....
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