Court : Kolkata
..... admission of this appeal formulated the following substantial questions of law: 1) whether on a true and proper interpretation of clause (b) of sub section (2) of section 80hhc of the it act, 1961 prior to its amendment with effect from april 01, 1991, the export of fabricated mica products, namely, fabricated mica electronic components was not eligible for deduction under section 80hhc and the tribunal was justified in ..... establishment situate in india, not involving clearance at any customs station as defined in the customs act, 1962 (52 of 1962); (b) export turnover means the sale proceeds, received in, or brought into, india by the assessee in convertible foreign exchange in accordance with clause (a) of sub-section (2) of any goods or ..... this section,- (a) convertible foreign exchange means foreign exchange which is for the time being treated by the reserve bank of india as convertible foreign exchange for the purposes of the foreign exchange regulation act, 19j73 (46 of 1973), and any rules made thereunder; (aa) export out of india shall not include any transaction by way of sale or otherwise, in a shop, emporium or any other ..... 3) whether and in any event the circular dated july 27, 1994 issued by the central board of direct taxes was applicable for the assessment year 1990-91 and the tribunal was justified in law in not holding that commissioner .....
Tag this Judgment!Court : Supreme Court of India
..... whether section 110 of the karnataka land reforms act, 1961, as amended by the karnataka land reforms amendment act, 1973, (act 1 of 1974), which came into effect from 01.03.1974, read with section 79 b of the said act, introduced by amending act 1 of 1974, violates the basic structure of the constitution, in so far as it confers power on the executive government, a delegatee of the legislature, of withdrawal of exemption of linaloe ..... lands used for cultivation of linaloe is discernible from the language used in sub-section (2) of section 107, which says that no person shall after the commencement of the amendment act acquire in any manner for the cultivation of linaloe, land of an extent which together with the land cultivated by linaloe, if any, already held by him exceeds ten ..... further sub- section (2) of section 79b states that the company which holds lands on the date of the commencement of the amendment act and which is disentitled to hold lands under sub-section (1), shall within ninety days from the said date furnish to the tahsildar within whose jurisdiction the greater part ..... ) 6 scc 1 while examining the validity of the central educational institutions (reservation in admission) act, 2006 held as follows: 219 ..... court upholding the validity of the acquisition act as well as section 110 of the land reforms act and the notification issued thereunder except in relation to the inclusion of certain members in the board of directors constituted under the acquisition act. ..... ..... silk .....
Tag this Judgment!Court : US Supreme Court
..... district court concluded that the act violated the first amendment and permanently enjoined its enforcement. ..... the system, implemented by the entertainment software rating board (esrb), assigns age-specific ratings to each video game submitted: ec (early childhood); e (everyone); e10+ (everyone 10 and older); t (teens); m (17 and older); and ao (adults only 18 and ..... gudjonsson, bragason, kristjansdottir, & sigfusdottir, the role of violent cognition in the relationship between personality and the involvement in violent films and computer games, 41 personality & individual differences 381 (2006) ..... weber, toward brain correlates of natural behavior: fmri during violent video games, 27 human brain mapping 948 (2006) ..... bushman, the appeal of violent video games to lower educated aggressive adolescent boys from two countries, 9 cyberpsychology & behavior 638 (2006) ..... video game violence and the female game player: self- and opponent gender effects on presence and aggressive thoughts, 32 human communication research 351 (2006) ..... hamby, panee, & nivens, repeated exposure to video game play results in decreased blood pressure responding, 8 media psychology 323 (2006) ..... esteves, carneiro, & monteiro, violent computer games and their effects on state hostility and physiological arousal, 32 aggressive behavior 358 (2006) ..... (detailing a course of reading and exercise, and asking for monthly progress reports describing in what manner you employ every hour in the day ); see also 3 dictionary of virginia biography 29 (2006) .....
Tag this Judgment!Court : Kerala
..... "(viaa) "brand name" means a name or trade mark whether registered or not registered under the trade mark act, 1999 (central act 47 ofas1999) and includes monogram,a label, signature or intended words or name or mark such symbol, any writing which is used in relation to a product for the purpose of indicating or so as to indicate, a connection in the course of trade between ..... , we extract hereunder the term "brand name" introduced to section 2 of the act under clause (vi aa) by the amendment made by finance act, 2004 with effect from 01/04/2004. ..... not able to uphold the order of the tribunal that with the amendment of the definition clause introducing section 2 (vi aa) by finance act, 2004 the assessee is liable for tax under section 5(2) of the act only from 2004-05 onwards. ..... first appeal was dismissed, the tribunal on second appeal held that since the amendment by kerala finance act, 2004 adding the term "brand name" under clause (vi aa) to section 2 of the act came into force only in the next year (i.e. ..... this order of the tribunal, the state has filed this revision case contending that assessment for 2003-04 is sustainable under sub section (2) of section 5 of the act as originally introduced in 1998 and the amendment made by finance act, 2004 is only clarificatory. ..... we therefore hold that the amendment to section 2 introducing "brand name" under clause (vi aa) is only explanatory or clarificatory to the term "brand name" contained in section 5(2) which was there in the statute .....
Tag this Judgment!Court : Orissa
..... while the matter stood thus, the finance bill, 2010 was placed in the parliament on 26.02.2010 introducing an amendment to section 37 of the central excise act authorizing to make rules to provide for withdrawal of facilities or imposition of restrictions in case of evasion of duty or misuse of cenvat credit. ..... in view of insertion of clause (xiiia) in sub-section (2) of section 37 of the act by the finance bill, 2010 assented to by the president on 08.05.2010, we should not detain ourselves any further to find out the intention of the legislature from sub-section (1) of section 37 of the act authorizing the central government to make rule 12 cc of the ce rules, 2002 and rule 12 aa of the cc rules, 2004 and notification no.32/2006-ce(nt) dated 30.12.2006 prior to insertion of clause (xiiia) in sub-section (2) of section 37 of the act. ..... in view of the above, we are of the considered view that the central government has made the rules 12cc of the ce rules, 2002 and rule 12aa of the cc rules, 2004 in the year 2006 without any authority of law which power was vested in the central government in the year 2010 by inserting clause (xiiia) in sub-section 2 of section 37 and therefore, the two rules are ultra vires the central excise act, 1944. ..... personal hearing was conducted on 18.02.2010 by the learned chief commissioner, central excise, bhubaneswar, who made some recommendation to the board for imposing restrictions in terms of notification no.32/2006-c.e.(nt). 4. .....
Tag this Judgment!Court : Kerala
..... act were further amended with effect from 2-10-2001 by amending act 9 of 2011 which rationalised the structure of punishment under the act by providing graded sentences linked to the quantity of narcotic drug or psychotropic substances in relation ..... as follows: "32 b - factors to be taken into account for imposing higher than the minimum punishment - where a minimum term of imprisonment or amount of fine is prescribed for any offence committed under this act, the court may, in addition to such factors as it may deem fit, take into account the following factors imposing a punishment higher than the minimum term of imprisonment or amount of fine, namely;- a) the ..... act underwent drastic amendment in the year 1989 as per central act 2 ..... central government can also be changed through notification without any formal amendment of the act ..... principal central enactments, namely, the opium act, 1857, the opium act, 1878 and the dangerous drugs act, 1930 ..... schedule to the act and note - 2 as well as note-4 to the notification dated 19-10-2001 as amended by ext.p3 ..... if note 4 to the notification dated 19-10-2001 as inserted by ext.p3 amendment is interpreted to mean that the entire weight of the contents of one ampule is to be reckoned for deciding the small quantity or commercial quantity, then even one ampule containing 2ml.of buprenorphine injection ..... under 2 (xi) of the act the central government is given the power to declare by notification in the official gazette any other narcotic substance or .....
Tag this Judgment!Court : Allahabad
..... , if any, should be nominal of a lac or two?4- whether the trade tax tribunal was no justified in confirming the imposition of tax on the notional excise duty which under the statutory provisions of the central excise act and rules was payable by the purchasing oil company only?5- whether in view of the facts and circumstances of the case the order passed by the trade tax tribunal was justified?5 (a) whether the assessable tax ..... trade tax act (hereinafter referred to as the act) for the assessment year 1992-93 under the central sales tax act (hereinafter referred to as the (central act) arising from the order of the tribunal ..... a perusal of the order of the tribunal reveals that the issue relating to the interest under section 8(1) of the act was only arose where the forms have not been filed or forms have been found defective and the claim of exemption/concession has been refused and the tax has been ..... the tribunal held that interest under section 8(1) of the act has rightly been demanded on the tax which was levied on account of non-furnishing of forms or furnishing of defective forms treating such tax ..... have been added subsequently by the amendment, relate to interest under section 8 (1) of the act. ..... inter parties has held that central excise duty paid by the ..... it relates to the question whether the central excise duty paid by the ex-u.p. ..... of the goods manufactured by the applicant, from their warehouse would form part of the turnover of the applicant and liable to central sales tax. .....
Tag this Judgment!Court : Chennai
..... in the counter affidavit that there has been exemption in respect of maintenance of computer software prior to 2006, it is not even their case that in 2007, when the amendment was brought in the finance act, it was given retrospective effect and even the altered definition of the term, goods in the amendment of 2007 in the finance act, 1994 under section 65(105)(zzg) also was not given retrospective effect and hence, it cannot be ..... scc 1] was in the context of the circular issued in violation of section 119 of the income-tax act relating to the residence nature of a company which was sought to be assessed and it was held that the powers of central board of direct taxes in issuing directions in the form of circular under section 119 of the income-tax act to set things on course by eliminating avoidable wastage of time, talent and energy of the assessing officers ..... scc 127] on which reliance was placed by the learned counsel for the respondents, wherein it was held that the circular issued by the central board of excise and customs giving different interpretation for some of the words, would bind the revenue has no application to the facts of the ..... petition is for declaration to declare the circular dated 7.10.2005 issued by the second respondent, the central board of excise and customs as ultra vires section 83 of finance act, 1994 read with sections 37b and 65(19) of the central excise act, 1944 and is in violation of articles 14, 19(1)(g) and 265 of the constitution of india .....
Tag this Judgment!Court : Allahabad
..... act-15-48- (07)-2006 dated may 05, 2006:- amendment in the aforesaid notification for the words "with effect from may 05, 2006 the provisions of the uttar pradesh trade tax act, 1948 shall apply with the modification that the transactions of sale from domestic tariff area to authorised units in special economic zone, and the transactions of sale from authorised units in special economic zone to domestic ..... a statutory appeal against the assessment order has preferred this writ petition challenging the notification no.up 2542 dated 17.1.2007, to the extent it records that sales made from sez to dta are not exempt from central sales tax and further to set aside the circular no.708052 dated 17.7.2007, and circular no.789 dated 9.8.2007 as well as the impugned assessment order dated 30.3.3009 passed by the respondent no.3. ..... units; (iii) the fiscal regime for developers of special economic zones and units set up therein; (iv) single window clearance mechanism at the zone level; (v) establishment of an authority for each special economic zone set up by the central government to impart greater administrative autonomy; and (vi) designation of special courts and single enforcement agency to ensure speedy trial and investigation of notified offences committed in special economic zones. 4. .....
Tag this Judgment!Court : Allahabad
..... sales of motor spirit, diesel oil and alcohol taxation (amendment) act, 2001 (to be called as the '2001 act' for short) and the applicant has paid the tax under the aforesaid 2001 act. ..... as ena or by any other name fit for human consumption or not fit for human consumption, wherein it has been stated that the alcohol not fit for human consumption if subjected to tax under the 1939 act and in this regard a certificate obtained from the excise department is furnished to the assessing authority, there is a provision for rebate. ..... it is registered under the act and under the central sales tax act (herein after referred to as the 'central act') and is carrying on the business of manufacture and sales of sugar, molasses, rectified spirit, denatured spirit, extra neutral alcohol, country liquor and indian made foreign liquor. 3 ..... 15 of 1948), the governor is pleased to allow a rebate of full amount of tax levied under the said act, on the sale of spirits and spirituous liquors of all kinds, including methyle alcohol in uttar pradesh by manufacturer of importer in any assessment year subject to the condition that such manufacturer or importer shall submit a declaration to assessing ..... trade tax act (called the 'act' for short) against the order of the tribunal dated 22.11.2006 relating to the assessment year 2002-03. 2 ..... the order of the tribunal dated 22.11.2006 is set aside and the matter is remanded back to the tribunal to decide the appeal afresh in the light of the observations made above .....
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