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 .....
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 .....
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 : Supreme Court of India
..... cus dated185.2001 in exercise of the powers conferred by sub section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the government of india in the ministry of finance (department of revenue), specified in 24 column (2) of the table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said ..... with the production, manufacture or packaging of the said articles specified in annexure ii for export out of india (hereinafter referred to as the specified purpose) by hundred per cent export oriented undertakings approved by the board of approval for hundred per cent export oriented undertakings, appointed by the notification of government of india in the former ministry of industry and civil supplies, (department no.s.0.163(e)/rliu/10(2)76, dated the 3rd march, 1976 or ..... to buttress this submission, the appellant had placed reliance on circular no.31/2001 cus dated 24.5.2001 issued by central board of excise and customs, new delhi10, which noted that the charge of customs duty on the inputs equal to the duty ..... it has been brought to notice of the board that in some commissionerates, the floriculture units under the eou scheme are being asked to pay duty equivalent to the customs duty leviable on finished goods as if imported as such, for clearance of .....
Tag this Judgment!Court : Supreme Court of India
..... after the amendment under act 10 of 2000, the central government issued a new set of rules called the central excise valuation (determination of price of excisable goods) rules, ..... dayanandan, (ii) computer print outs containing overdue bills statements, (iii) the price lists containing the actual rate per square feet of plywood/block 6 boards of different thicknesses, (iv) certain slips containing the details of the sales made during the relevant period, (v) copies of statements of expenses, (vi) copies of periodical cash statements and the statement of cash sent through ..... after the receipt of the replies from the assessee, the commissioner of central excise, mangalore, held an enquiry and passed an order in original no.10/2006 dated 29.05.2006, in and by which, he (i) confirmed the demand of duty in a sum of ..... the order in original no.06/cce/2006 dated 05.10.2006, three appeals were filed, one by the assessee, another by its resident director and the third by the commissioner of central excise, mysore, before the cestat.46 ..... aggrieved by the order in original no.10/2006 dated 29.05.2006, the assessee, its managing director and the commissioner of central excise, mangalore filed three appeals before the cestat. ..... receipt of the replies from the assessee to the two show cause notices, the commissioner of central excise and customs, calicut, held an enquiry and passed an order in original no.10/2006 dated 27.03.2006, by which, he (i) confirmed the demand of duty to the extent of rs. .....
Tag this Judgment!Court : Supreme Court of India
..... the decision of slsc dated 17.03.2011 where it had proceeded beyond the ambit of its power and authority in the following words:- as regards the contention that amendment made in clause 7(iii) of rips-2003 vide notification dated 30.09.2008 protected investments made under mou signed during resurgent rajasthan summit, provided commercial production started ..... tax under agenda no.18 of in next meeting dated 17.10.2011 of state level screening committee (slsc) is erroneous and prejudicial to the interest of the state revenue therefore amendment in decision dated 17.3.2011 of the state level screening committee (slsc) under clause 13 of the rajasthan investment promotion scheme, 2003 (rips-2003) in revision proceeding by the finance department ..... subsidy (wage component) would be subject to a maximum limit of fifty percent of the tax payable and deposited under the rajasthan sales tax act, 1994, the central sales tax act, 1956 and rajasthan value added tax act, 2003 (b) in case of investment made in modernization/ expansion, the amount of capital investment subsidy shall be subject to maximum of fifty percent ..... availed by it under the rajasthan investment promotion scheme-2003 only in terms of and pursuant to: (a) the decision taken by the high-powered board of infrastructure development and investment institution8 on 01.04.2006; (b) the memorandum of understanding9 entered with the state government on 30.11.2007; and (c) the entitlement certificates issued by slsc on 29.04.2011 and 24.11.2011. .....
Tag this Judgment!