Court : Rajasthan Jodhpur
..... simply because of the delay in processing. the essence of the judgment is not relevant to the issues raised in the case at hand. 42. the second judgment quoted by the applicant company i.e. hossein kasam dada (india) ltd. vs. the state of madhya pradesh delivered on 25.2.1953 quoted in sales tax cases, vol. ..... w.e.f. 1.4.06 because of the promulgation of the rajasthan value added tax act and the determination of the basic tax rate on cement at 12.5%. the applicant company cannot retain tax subsidy in excess of the provisions of the amended rips 2003. accordingly, i hold that the principle estoppel has not been violated by the ..... of the tax exemption, the benefit thereunder could be claimed only for such period as the exemption was in force before being withdrawn by the subsequent notification. the second notification providing for a period of five years operation of the exemption was prospective in operation. that notification was, therefore, to apply only to those new industries which .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... be credited to the respective pension fund. hence, this benefit is extended to the retirees of the scheme of 2004 by second amendment of 2005 scheme framed under section 17-a of the act of 1972 by the central government. with this assertion, it is averred in the reply that the special retirees under the ..... insurance (rationalization and revision of pay scale and other terms and conditions of service of supervisory, clerical and subordinate staff) amendment scheme 2005 and similar scheme vis-a-vis officers of the insurance companies (hereinafter referred to as 'revised pay scale scheme of 2005'), which was made effective from 1.8.2002, the ..... facts necessary for appreciation of the lis involved in these petitions are recapitulated as under: members of the petitioner society were employed in the respondent insurance companies in the ministerial cadre employees and the officers cadre. in the year 2004, when they were in employment, schemes known as general insurance employees special voluntary .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... or of any other person. (3).the central government may, keeping in view the cost of living by notification in the official gazette, from time to time amend the second schedule. . a bare reading of the said provision would reveal that in a case where death or permanent disablement occurs due to accident arising out of the ..... principle the convers.has also to be established i.e.whether a claim raised thereunder can be defeated by the party concerned (the owner or the insurance company) by pleading and proving wrongful act ., neglect . or default .33. from the preceding paras (commencing from para 22).we have no hesitation in concluding that it is open to the ..... 2 scc356 while considering the issue as to whether in a claim raised under section 163a of the act neglect, wrongful act and default can be established by the owner or the insurance company to defeat a claim under section 163a of the act held as under:- 31. at the instant juncture it is also necessary to reiterate a conclusion already .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... or of any other person. (3).the central government may, keeping in view the cost of living by notification in the official gazette, from time to time amend the second schedule. . a bare reading of the said provision would reveal that in a case where death or permanent disablement occurs due to accident arising out of the ..... principle the convers.has also to be established i.e.whether a claim raised thereunder can be defeated by the party concerned (the owner or the insurance company) by pleading and proving wrongful act ., neglect . or default .33. from the preceding paras (commencing from para 22).we have no hesitation in concluding that it is open to the ..... 2 scc356 while considering the issue as to whether in a claim raised under section 163a of the act neglect, wrongful act and default can be established by the owner or the insurance company to defeat a claim under section 163a of the act held as under:- 31. at the instant juncture it is also necessary to reiterate a conclusion already .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... certain corrections and disposing of the contentions raised by the petitioner in its application for rectification of the original assessment order dated 7.4.2014. amendment applications were filed by the petitioner-company challenging the legality and validity of the rectified assessment orders dated 13.6.2014, which were allowed on 25.6.2014.24. in the ..... is independent and must be readily wielded, otherwise it will be allowing the court's own process, along with time delay, to do injustice.163. for this second stage (post-suit), the need for restitution in relation to court proceedings, gives full jurisdiction to the court, to pass appropriate orders that levelise. only the court ..... of 50%, which ought to have been paid to the department in the relevant years by making monthly/quarterly 26 payments under section 20(1) of the act of 2003. since the amount was not paid, the differential 50%, availed by the petitioner, was required to be refunded by the petitioner alongwith interest as .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... of rice are seasonable prices not being based upon any cogent material.18. in the case indian aluminum company (supra), where the petitioner-company challenged the issuance of the notification by the kerala state electricity board enhancing the tariff rate for high ..... instant cases having been made by the millers before the coming into force of rice (andhra pradesh) price control order (third amendment) order, 1964, and the property in the goods having passed to the government of andhra pradesh on the dates the supplies ..... , more so when they are statutory in nature. no decision has been brought to our notice supporting the said proposition. secondly, in view of the scarcity that had developed during the last two months of the previous excise year (i.e., ..... etc.) in such violation of the regulations, in which event cancellation of the transfer is inevitable. if the transferee had acted bona fide and was blameless, it may be possible to save the transfer but that again would depend upon the answer .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... their respective shareholders, secured and unsecured creditors, pursuant to sections 391 to 394 and other applicable provisions, if any of the companies act, 1956; (as amended upto date) and as placed before the meeting and duly initiated by the chairman of the meeting for the purpose of identification, to be effective from april 1, 2011 be ..... allot at par 3 (three) equity shares of the face value of rs.10 each, credited as fully paid up in the share capital of the transferee company, to the shareholder of the 2nd transferor company i.e. greenfield securities pvt. ltd. for every 2 (two) equity shares of the face value of rs.10/- each fully paid held by the said share ..... holders in the 2nd transferor company. (9)(a)(iii) issue and allot at par 28(twenty eight) equity shares of the face value of rs. 10 each, credited as fully paid up in the share capital .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... cannot be accepted for more than one reason; firstly, the notification s.o.377 has been issued under section 8(3) of the act, which does not amend schedule-i to include the said goods under exempted category; secondly, s.o.371, which is 13 very specific in terms and issued under section 8(2).takes out the goods a.c.sheets ..... the sales of its goods are exempt from tax, which squarely fall under the definition of exempted goods. therefore the a.c.sheets manufactured and sold by the appellate company are exempted goods and thus not eligible for availing itc. we agree with the view taken by the appellate authority on the issues of the case and find no ..... v. m/s suncity 3 trade agency : (2006) 147 stc405 also dismissed the appeals observing and holding thus:- this bench confirms the finding of dc (appeals) that the appellant company, a manufacture of a.c.sheets, which has not charged vat on their sales is exempt from tax on sale of its manufacture product, as per notification, meaning thereby that .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... cannot be accepted for more than one reason; firstly, the notification s.o.377 has been issued under section 8(3) of the act, which does not amend schedule-i to include the said goods under exempted category; secondly, s.o.371, which is 13 very specific in terms and issued under section 8(2).takes out the goods a.c.sheets ..... the sales of its goods are exempt from tax, which squarely fall under the definition of exempted goods. therefore the a.c.sheets manufactured and sold by the appellate company are exempted goods and thus not eligible for availing itc. we agree with the view taken by the appellate authority on the issues of the case and find no ..... v. m/s suncity 3 trade agency : (2006) 147 stc405 also dismissed the appeals observing and holding thus:- this bench confirms the finding of dc (appeals) that the appellant company, a manufacture of a.c.sheets, which has not charged vat on their sales is exempt from tax on sale of its manufacture product, as per notification, meaning thereby that .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... concurrent list, of the viith schedule read with article 254 of the constitution empowers the state legislature to amend the indian stamp act, 1899. in exercise thereof all the state legislatures including the legislature of a.p. amended the act and enacted section 47-a empowering the registering officer to levy stamp duty on instruments of conveyance, ..... following legal precedents:- 1. bharat coking coal ltd. vs. l.k.ahuja, (2004) 5 scc1092. associate builders vs. delhi development authority, (2015) 3 scc493. ravindra kumar gupta and company vs. union of india, (2010) 1 scc4094. p.r.shah, shares and stock broker (p) ltd. vs. b.h.h.securities (p) ltd. & ors., jt201112) ..... made. but in 2009 in subh ram case, this court restricted deductions on account of the first component of development, as also, on account of the second component of development to 331/3% each. the aforesaid deductions would roughly amount to 67% of the component of the sale consideration of the exemplar sale transaction .....
Tag this Judgment!