Judgment Search Results Home > Cases Phrase: central silk board amendment act 2006 Sorted by: recent Page 15 of about 37,288 results (0.235 seconds)

Neoluxe India Private Limited, a Company Registered Under the Companie ...

Court : Mumbai

Reported in : (2008)110BOMLR137; (2008)13VST157(Bom)

..... relying on various decisions delivered by the commissioner of sales tax, and also a decision of the apex court in the case of arya vaidya pharmacy (supra), it is contended that even after the retrospective amendment if laminated file board are held classifiable under entry c-ii-9 attracting 6% tax, there is no reason as to why the paper based decorative laminated sheets should be made taxable under entry c-ii-61 attracting 12% tax. ..... paper (excluding cello phone or plasticfilm and sheets), straw-board and pulp board, corrugated board, duplex andtriplex boards, mill board, paste board, and card board.6%6%1.5.82to 31.3.84(iii)printing and writing paper, waste paper, wrapping paper (excl-ding cello phonesor plastic film and sheets, paper made from non-cellulose synthetic material)straw-board, and pulp board including gray board corrugated board, duplex andtriplex boards, mill board, pasteboard, and cardboard.6%6%1.4.84to-date(iv)wall paper12%12%1.7.82to-date ..... it is only when the petitioners and other manufacturers sought to argue to the contrary based on the decision of cegat in the case of melamine fibre limited (supra), the legislature with a view to put an end to the controversy sought to amend the entries retrospectively, although the said decision rendered under the central excise act had no relevance while interpreting the provisions of the b.s.t. .....

D. Rathinam Vs. the Secretary to Government, Government of Tamil Nadu, ...

Court : Chennai

Reported in : (2008)2MLJ530

..... file this writ petition; that after making payment of the compensation awarded by the lower authority and also by the court, the entire lands have been developed by the tamil nadu housing board and also allotted to the general public; that at no point of time, neither the state nor the tnhb has declared that those lands were not required for the housing project; that ..... that necessary awards were passed for the lands including the land to an extent of 0.54 acres as mentioned in the petition; that the possession of the land was taken over by tamil nadu housing board (tnhb) from the land acquisition officer in the year 1986 itself; that the lands stood registered in the name of one duraisamy naicker as per the revenue records; that he died; that his ..... items in part a of the acquisition proceedings; that the lands which belonged to the family of the petitioner, have got to be re-conveyed by the state in exercise of its powers under section 48-b of the land acquisition act, since the lands in question also fell in part a of the acquisition proceedings; that though number of representations were made, at no point of time, they were considered properly; that on every occasion, the petitioner has ..... at this juncture, section 16-b of the tamil nadu amendment act 1996, speaking of the land to be forfeited in ..... the central act in order to enable the government to hand over possession of the land so acquired to the tamil nadu housing board. ..... 485 to 487 of 2006 and reported in 2006 (4) ctc 290 .....

Pepsico India Holdings Pvt. Ltd. Vs. State of Kerala and ors.

Court : Kerala

Reported in : (2009)20VST433(Ker)

..... be issued by the corporation which render assistance and in other cases by the director of industries and commerce, on application by such units and orders of exemption will be issued by the secretary, board of revenue (taxes), thiruvananthapuram..10(d) the eligibility certificate referred to in sub-clause (b) above shall contain the date of commencement of commercial production and the monetary limit of exemption the unit is eligible for ..... activity involved in the manufacture of soft drinks is treated as manufacture for the purpose of the central excise act and is made exigible to levy of central excise ..... apparently, it is to obviate such challenge that the amendment notification provided that the exemption will continue to be available to units which have commenced commercial production or set up prior to january 1, 2000 and also to units which have taken effective steps to ..... ., exhibit p14 on june 30, 2005, exhibit p22 dated september 29, 2006 and thereafter exhibit p23 written submissions was made on december 1, 2006 after the personal hearing, it was not the case of the petitioner at any point of time that firm orders had been placed by them for other ..... issued to the fourth respondent in exhibit p2 see [2006] 144 stc 409 (ker) judgment to consider ..... . by a notice dated september 20, 2006 the third respondent-deputy commissioner informed the petitioner that on further scrutiny it is also revealed that activities carried out by the petitioner's unit will not tantamount to ' .....

Navrojee and Company Vs. Magnolia Soda FountaIn P. Ltd., Sutton and So ...

Court : Kolkata

Reported in : [2008]143CompCas44(Cal),[2009]96SCL233(Cal)

..... the division bench judgment of this court and the supreme court judgment would show that, at the highest, the mistake of the kind sought to be removed by the amendment was in the nature of misdescription that would be a procedural irregularity and not a substantive defect that would rob the opponent of any vital right that may have vested in such party. ..... if the company in each case were successful in having it recorded that the date of the amendment or the date of filing of the amendment application were to be reckoned as the date of institution of each petition, it could claim that the petition was filed after a lapse of three years from the last date of payment made by the company in each case.14. ..... in one of the matters, the concerned company preferred the appeal which was dismissed with the observation that the amendment was permitted subject to the concerned company being permitted to carry all objections to the hearing stage.4. ..... the widow also obtained registration in her name from the commercial tax officer, west bengal and registration under the provisions of the central sales tax (registration and turnover) rules, 1957. ..... the admitted failure of the firm to pay rent to the plaintiff is an act within the meaning of section 25 of the indian partnership act, 1932, read along with section 2(a) thereof which reads as follows:2. .....

V.K. Industries Vs. Commissioner, Trade Tax

Court : Allahabad

Reported in : (2009)20VST691(All)

..... , diodes and other activecomponents, transistors integrated circuits, large-scaleintegration, very large-scale integration chips, black-and-whitepicture tubes, colour picture tubes, power semi-conductors, audiotapes and video tapes, printed circuit boards, connectors, relay,auto electronic components, precision, electronic components,magnetic media, micro-wave tube, television components, televisionglass shells, electronic transducers, actuators, display devices,that is, light emitting diods, liquid crystal diodes, micro ..... , transistors, integrated circuits, large scale inte- | |gration, very large scale integration chips, black-and-white | |picture tubes, colour picture tubes, power semi-conductors, | |audio tapes and video tapes, printed circuit boards, connectors, | |relay, auto electronic components, precision electronic compo- | |nents, magnetic media, micro-wave tube, television compo- | |nents, television glass shells, electronic transducers, actuators, | |display devices, that is, light emitting diodes, liquid ..... for the assessment year under the central sales tax act the tribunal is directed to consider the notification no. ..... 1 of 1904), the governor is pleased to make with effect from january 17, 2000, the following amendment in government notification no. ka. ..... trade tax act, 1948 (hereinafter referred to as 'the act') are directed against the order of the tribunal dated june 21, 2006 relating to the assessment year 1999-2000 both under the u.p. .....

Sugalabai Vs. Gundappa A. Maradi and ors.

Court : Karnataka

Reported in : ILR2007KAR4790; 2008(2)KarLJ406

..... giving the daughter equal right as that of a son at partition in respect of co-parcenary property, and further, this court having taken the view that section 6-a(d) of the state act being repugnant to the central act of 2005 the disability that a daughter married prior to coming into force the karnataka amendment act, 1990, being ineligible, ceases to have any effect and consequently the view taken by the lower appellate court in reducing the share of the appellant from ..... .2. referring to the decisions of the apex court reported in 2006(8) scc 581 and : air2006sc3332 , learned senior counsel shri ram bhat submitted that in the aforesaid decisions, the apex court has held that provisions of the amendment act, 2005, would have no application and it is the law that was prevailing under the old act, ..... .24. as far as the use of the words 'on' and 'from' in the central act, 2005 is concerned, the submission of the learned counsel shri balakrishna shastry has sufficient force behind it inasmuch as the use of the word 'on' means immediately and the word 'from' has been explained by a division bench of this court in the case of srinivasa silk mills .....

Assistant Commercial Taxes Officer Vs. Rajasthan Gramodyog Sansthan

Court : Rajasthan

Reported in : RLW2008(2)Raj1337

..... (central act 61 of 1956) or rajasthan khadi and village industries board constituted under the rajasthan khadi and village industries board act, 1955 (rajasthan act 5 of 1955), in respect of the sale by him from any such place of business in the course of inter- state trade or commerce of the goods specified in the list appended hereto:(1) hand-spun and hand woven khadi and yarns made of cotton, wool, silk or any other natural fibres of animal hair or of mixture of any two or all ..... , however, will not apply in the following cases:(a) where the subsequent act and the previous act are supplemental to each other;(b) where the two acts are in pari materia;(c) where the amendment in the previous act, if not imported into the subsequent act wholly unworkable and ineffectual; and(d) where the amendment of the previous act, either expressly or by necessary intendment, applies the said provisions to the subsequent act.applying the above principles to the facts of the present case ..... , the high court in its judgment on a reference made to it under the 1963 act (and reported in 41 stc 1): (1978) tax .....

State of Assam and ors. Vs. Chhotabhai Jethabhai Patel Tobacco Product ...

Court : Guwahati

..... and fabrics are articles of special importance under section 14 of the central sales tax act, the president did not give sanction to the proposed levy on those goods and, therefore, the inclusion of tobacco, which is also an article of special importance, in the schedule, by issuing notification under section 3(4) of the act and subsequently by second amendment act, is violative of article 304(b) of the constitution, the ..... 26, 2003, september 29, 2004 and february 28, 2005 issued under sub-section (4) of section 3 and by declaring the said notifications as well as the 2005 ordinance, and the second amendment act, 2005 as ultra vires, unconstitutional and null and void, to the extent the same impose entry tax on the specified goods, which formed subject-matter of the writ petitions, by upholding ..... on goods does not offend article 301 unless it directly impedes the free movement of transport is inappropriate, in view of the decision in jindal stainless : [2006]283itr1(sc) in which case it has been held that non-discriminatory tax even though it impedes the movement part of the trade, cannot be construed as violative ..... (4) of section 3 published various notifications in the official gazette subjecting biscuits, all varieties of textiles namely, cotton, woollen, silken including rayon, artificial silk, nylon textile, crude oil, tobacco including cigarettes, cigar, biri, khaini, sada, smoking mixture, marble tiles, marble, decorative slabs, etc. ..... ..... kerala state electricity board v .....

Aipita Marketing Pvt. Ltd. Vs. the Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... continuation of the above observation, the court has considered the scope and effect of section 147 as substituted with effect from april 1, 1989 by the direct tax laws (amendment) act, 1987, and subrquently amended by the direct tax laws (amendment) act, 1989, with effect from april 1, 1989, as also of section 148 to 152 have been elaborated in circular no 549 [182 itr (st. ..... ultimately, the court held that it is evident that even according to the central board of direct taxes a mere change of opinion cannot form the basis for reopening a ..... ) 1] dated october 31, 1989.the court referred to clause 7.2 of the said circular, which made it clear that the amendments had been carried out only with a view to allay fears that the omission of the expression reason to believe" from section 147 would give arbitrary powers to the assessing officer to reopen past assessments on ..... that is why the court has reiterated that section 147 of the income-tax act does not postulate conferment of power upon the assessing officer to initiate reassessment proceedings upon a mere change of ..... (a) ought to have held that the said notice under section 148 dated 12.8.2002 and the assessment order passed under section 143(3) r.w.s.147 of the act dated 14,10.2002 are bad in law and void ab initio.3. ..... income-tax officer attempts to reopen a assessment because the opinion formed earlier by him was in his opinion incorrect, the reopening could not be done.15.the gujarat high court in the case of garden silk mills pvt. .....

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 concerned state with effect from march 1, 2006. ..... 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 ..... - (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 ..... certain provisions of chapter vi were amended by the cst (amendment) act, 2005 (act 3 of 2006). .....