Court : Allahabad
Reported in : (2007)8VST280(All)
..... at such rate not exceeding twenty-six); (b) of first purchases of such other goods, at such rate not exceeding(i) the maximum rate for the time being specified in section 15 of the central sales tax act, 1956 (act 74 of 1956), in respect of goods declared by section 14 of that act to be special importance in inter-state trade or commerce, and(ii) (fifteen percent) in respect of other goods,and with effect from such date, as the state government may, by notification ..... schedule and may, in the like manner, restore any entry so omitted, and upon the issue of any such notification or restoring any entry, the said schedule shall subject to the provisions of sub-section (2), be deemed to be amended accordingly;(e) on the turnover in respect of goods other than those [referred to in clauses (a), (b), (c), (c-1) and (d) at the point of sales by the manufacturer or importer at the rate of eight percent:provided that the state government ..... diods/liquid crystal diods, micro motors, crystals, tape deck mechanism, etched and framed foils, electronic turners, deflection yokes, line output transformers, electro deposited copper foils, printed circuit board laminate, populated printed circuit boards, power supply devices, cabinet and plastic components.______________________________________________________________________________________ (ii) vcr, vcp, colour television, satellite mor i 6% receiver, video cassette, cordless phone, microwave oven and video games. .....
Tag this Judgment!Court : Kerala
Reported in : 2006(2)KLT687; (2007)5VST241(Ker)
..... that law in respect of the sale or purchase inside the state of any declared goods and such goods are sold in the course of inter-state trade or commerce, and tax has been paid under this act in respect of the sale of such goods in the course of inter-state trade or commerce, the tax levied under such law shall be reimbursed to the person making such sale in the course of inter-state trade ..... therefore, the tribunal had come to the finding that 'having regard to the language of section 15(a) of the central sales tax act and the ratio of the decisions of the supreme court discussed above, we are of the view that the state legislature has no power to impose both sales tax and purchase tax on the same declared goods ..... while a plain reading of sections 14 and 15 of the cst act imposes a restriction on the rate and stage the impugned amendment, in spite of the said restriction makes it clear that the tax is leviable at all points of sale in ..... 1991 filed by royal steel traders, madras following its earlier judgment in the case of vasu general traders has held that a sale has reference to taxable sale for the purpose of tngst act and not sales, which are exempted, and that since the tamil nadu electricity board was exempted, the first taxable sale was made only by the assessee. ..... an amendment of the writ petition was allowed during the pendency of the appeal by which a prayer was added as follows:declare that the state cannot enact a provision under its power under entry 54 of state list .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (2006)100ITD142(Ahd.)
..... provision will come into force with effect from 1-4-1977 and will apply in relation to the assessment year 1977-78, and subsequent years.8.1 this circular while explaining the provisions states in paragraph 19.1 that the amending act has added an explanation to section 73 to provide that the business of purchase and sale of shares by companies which are not investment or banking companies or companies carrying on business of granting loans or advances will be treated on the same footing ..... the other circumstance which strongly reinforces the view taken by it was the issuance of the circular by the board explaining the scope and object of section 52(2) was introduced with a view to countering evasion of tax on capital gains through the device of an understatement of the full value of the consideration received or receivable on the transfer of a capital asset. ..... 672 : 92 taxman 52 while dealing with a case of section 5(1)(iii) of the wealth-tax act, 1957 exempting any one building in the occupation of the ruler declared as his official residence, held that a fair reading of this section would reveal that only the building or the part of the building in the occupation of the ruler which had been declared by the central government to be the official residence under the merged states (taxation concession) order .....
Tag this Judgment!Court : Karnataka
Reported in : 2006(4)KarLJ363
..... medicine included in any bona fide ayurvedic (including sidha) or unani (tibb) systems of medicines;(ii) any medicine included in the homeopathic system of medicine; and(iii) any substance to which the provisions of the drugs and cosmetics act, 1940 c23 of 1940) do not apply;as could be seen from the definition of 'formation', an 'imported formulation' is not excluded from it if it otherwise falls within the definition of 'formulation' and an 'importer' is also not excluded from the definition ..... learned counsel appearing for the respondents brought to my notice the order passed by this court dated 17.1.2006 dismissing a similar writ petition in w.p. no. .....
Tag this Judgment!Court : Gujarat
Reported in : [2006(111)FLR164]
..... shri sudhanshu patel appearing for the panchayat, has relied upon certain decisions in support of his submission that it was a periodical appointment covered by definition under section 2(oo)(bb) of the act and if the case falls under this definition, section 25f will not be applicable, because it does not amount to retrenchment and therefore, the labour court has committed gross ..... the allahabad high court observed that sub-clause (bb) is in the nature of an exception to section 2(oo) and has to be construed strictly and in favour of the workmen, as the entire object of the act is to secure a just and fair deal to them, while adjudicating the termination of service of a workman for non-renewal of the contract of employment on expiry of the time stipulated in the contract of employment ..... therefore, when such extraordinary circumstances are brought out in the matter of employment and termination is resorted to by taking umbrage under section 2(oo)(bb) of the industrial disputes act, in the interest of justice, we are of the view that a close scrutiny of the real position will have to be necessarily made to rule out the possibility of any injustice ..... subsequent position, that workman was reinstated in service and now he will reach the age of superannuation on 31.3.2006, further question of implementation of order of reinstatement looking to the facts, does not arise. 16. ..... by amendment in the act, section 2(oo)(bb) came ..... manager central bank of ..... (2) punjab state electricity board v. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2006SC1383; (2006)4CompLJ330(SC); (2006)201CTR(SC)346; [2006]282ITR273(SC); JT2006(3)SC114; 2006(2)SCALE752; (2006)3SCC1; [2006]145STC91(SC); 2006[2]STR161; [2006]152
..... constitution (46th amendment) bill 1981, which was subsequently enacted as the constitution 46th amendment act 1982 set out the background in which the amendment to article 366(29a) of the constitution was amended. ..... all other transactions would have to qualify as sales within the meaning of sales of goods act 1930 for the purpose of levy of sales tax.of all the different kinds of composite transactions the drafters of the 46th amendment chose three specific situations, a works contract, a hire purchase contract and a catering contract to bring within the fiction of a deemed ..... following the ratio in gannon dunkerley, that 'sale' in entry 48 must be construed as having the same meaning which it has in the sale of goods act, 1930, this court as well as the high courts held that several composite transactions in which there was an element of sale were not liable to sales tax ..... not only this position flows from the terms of contract, this also flows from section 4 of the indian telegraph act which provides for grant of licence on such conditions and in consideration of such payments as it thinks fit, to any person 'to establish, maintain or work at ..... at the same time the central government sought to include the cost of the sim card in the service tax which was also admittedly payable and had been paid by the service provider for the service of activation of the sim ..... commissioner of commercial taxes, board of revenue, madras and ..... electricity board : [1969]2scr939 and state of a.p. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2006(109)FLR1180]; (2006)IILLJ1027MP; 2006(1)MPHT551; 2006(2)MPLJ289
..... was, obviously, the reason why act 22 of 1972 amended section 3 of act xlvi of 1957 to omit the words 'on the date of the notification' retrospectively, the provisions of section 3 of act xlvi of 1957 should, in the circumstances be construed so as to achieve this purpose and as enabling the central government to issue notifications from time to time and not as exhausted by a single invocation as in the case of the statute considered in the delhi laws act case air 1951 sc 332 (supra ..... union or the representative union for any industry under the acts so repealed shall be deemed to be recognised as the representative union for the industry and the local area concerned under section 13 of this act.it will appear from the provisions of section 112 of the act quoted above that the central provinces & berar industrial disputes settlement act, 1947 and the madhya bharat industrial relations (adaptation) act samvat, 2006 (31 of 1949) were in force before the ..... -section (3) of section 1 of the act bringing all the remaining provisions of the act in respect of the industries and undertakings specified therein, the provisions of the central provinces & berar industrial disputes settlement act, 1947, and the madhya bharat industrial relations (adaptation) act samvat, 2006 (31 of 1949) were no longer be applicable to such industries and undertakings specified in the said notification dated 31-12-1960 and instead the provisions of the act became applicable to such industries and .....
Tag this Judgment!Court : Chennai
Reported in : (2006)205CTR(Mad)360; 2006[4]STR14
..... the service tax in contravention of sections 65, 66, 68, and 70 of finance act without being aware of the subsequent amendments made to the said section namely section 71a; that the provider of service as assessee under section ..... 65 of the finance act is to collect service tax from the user of service as contemplated under sections 12a and 12b of the central excise act, hence, the action of the second respondent is legally correct and prayed for dismissal ..... association regarding the definitions for sections 65, 66 and 68 of finance act 1994 as amended are not legally correct; that the provider of service only assesses according to section 65 of finance act and as such the provider is to collect service tax from the customer as contemplated under section 12a and 12b of the central excise act; that the petitioners laid their case without taking note of section 83 of finance act, 1944 and presented the case as if the second respondent is collecting .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2006(196)ELT135(SC); JT2006(2)SC599; 2006(2)SCALE487; (2006)3SCC338; [2006]145STC176(SC)
..... the aforesaid decision, therefore, is confined to the validity of the amended provision which itself postulates that but for such amendment the penultimate sale would have remained outside the sweep of section 5 sub-section (i) of the central sales tax act and such penultimate sale could not have been treated as sale in the course of ..... while upholding the said amendment it was held that section 5(3) of the central sales tax act has been enacted to extend the exemption from lax liability under the act not to any kind of penultimate sale but only to such penultimate sale as satisfies the two conditions specified therein, namely, (a) that such penultimate sale must take place ..... for the bench had to consider the constitutional validity of section 5 sub-section (3) of the central sales tax act which was brought on the statute book in the light of the earlier coffee board case judgment of the constitution bench in coffee board, bangalore (supra) and the decision in serajuddin's case (supra). ..... behalf of the assessee, on the other hand, it has been contended that the reason behind the amendment of section 5, after the judgment of this court in the case of mohd. ..... according to the department, the word 'sale' as defined under section 2(g) of the said act makes it clear that the word 'sale' indicates transfer of property in goods by one person to another for cash or deferred ..... board, bangalore : [1980]3scr625 , which is called the second coffee board case ..... coffee board reported in : [1980]3scr625 .....
Tag this Judgment!Court : Karnataka
Reported in : 2006(4)KarLJ470
..... it is seen that the l.rs of janab abdul sattar shaikh usman have filed the petition under section 21(1)(a) and (h) of the karnataka rent control act 1961 for eviction with a prayer to pass a decree in favour of them against the respondent to deliver vacant possession of the premises, payment of all rents due, ..... submitted by the learned counsel for the petitioner that if it was a case of repeal under the karnataka rent act 1999, none of the provisions of section 70 of 1999 act can govern such situation, but one will have to look into the provision of section 198 itself. ..... is contended that the order passed by the district judge holding that the revision petition is abated in view of the enactment of the karnataka rent act is incorrect and therefore prays to allow the writ petition by setting aside the order passed by the trial court.5. ..... ), ankola, allowed the eviction petition filed by the respondents under section 21(1)(a) and (h) of the karnataka rent control act on 27.11.1997 directing the l.rs of the deceased respondent to handover the vacant possession of the petition schedule premises and to pay the ..... passed by the learned district judge on the eviction petition filed by the respondents stands abated, in view of the provisions of the karnataka rent act and the order of the district judge that the revision petition filed by the petitioners abated is erroneous and contrary to the provisions of the karnataka rent act and even the order passed by the trial court is not correct. .....
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