Entry - Year 2016 - Judgments

May 02 2016 (SC)

Modern Dental College and Res.Cen. and Ors. Vs. State of Madhya Prades ...

Court: Supreme Court of India

Decided on: May-02-2016

..... adhiniyam etc were established by the state government in exercise of power under entry 25 of concurrent list similarly the central government has also enacted various legislations ..... relating to higher education under entry 25 of concurrent list pertaining to centrally funded universities such as babasaheb bhimrao .....

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Dec 16 2016 (SC)

State Bank of India Vs. Santosh Gupta and Anr. Etc.

Court: Supreme Court of India

Decided on: Dec-16-2016

..... banks and financial institutions are concerned would clearly fall under entry 45 of list i giving parliament specific power to legislate ..... parliament stepped in by enacting such a law traceable to entry 45 and dealing exclusively with activities relating to sale of ..... topic covers all matters incidental to the topic a legislative entry being expressed in a broad designation indicating the contour of .....

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Mar 22 2016 (HC)

M/S. Kanjirappilly Amusement Park and Hotels Pvt. Ltd. Vs. Union of In ...

Court: Kerala

Decided on: Mar-22-2016

..... was held to have power to levy tax under the residuary entry entry 97 which is not an item enumerated either in list i ..... legislative competence of the parliament can be traced to the residuary entry the legislative incompetence of the state legislature has to be ..... clearly established the submission is that entry 62 list ii having covered amusements the amusement parks set .....

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Nov 22 2016 (HC)

Meera Metal Industries Vs. Commissioner of Sales Tax, Mumbai

Court: Mumbai

Decided on: Nov-22-2016

..... or other non ferrous metals and treated with stick resistant coatings would fall within this entry these entries related to a period upto 30th september 1995 and which would govern the applicant ..... utensils made of non ferrous metals excluding those covered elsewhere would fall within this schedule entry schedule entry c ii 26 provides for cookware serveware and kitchenware coated with any material to .....

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Nov 11 2016 (SC)

Jindal Stainless Ltd. and Anr. Vs. State of Haryana and Ors.

Court: Supreme Court of India

Decided on: Nov-11-2016

..... of legislation separately from taxing heads in the union list taxing entries are contained from entries 82 to 92c the residual entry entry 97 deals with matters not enumerated in the state or concurrent ..... and immediately on the trade commerce and intercourse violates article 301 he contended that entry tax under entry 52 of list ii of viith schedule of the constitution is one subject which .....

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May 20 2016 (HC)

Indian Oil Corporation Limited Vs. Senior Joint Commissioner, Commerci ...

Court: Kolkata

Decided on: May-20-2016

..... substantially used for like purposes as the original product 18 the petitioners have placed several entries from the schedules to the act of 2003 including tea the petitioners suggest that since ..... said act between similar products having similar use but commercially known by different names the entries covering vanaspati and vegetable oil are placed in such context the petitioners also refer to .....

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Sep 02 2016 (SC)

Hindustan Lever Ltd. Vs. State of Karnataka

Court: Supreme Court of India

Decided on: Sep-02-2016

..... stated that the high court was absolutely correct in interpreting the entry tax act and the two notifications in the manner that it ..... the said tea which is separately provided for by the aforesaid entry 66 10 the notification dated 23 9 1998 issued under ..... materials and that therefore by parity of reasoning inputs under the entry tax act should also include packing material this argument has therefore .....

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Sep 06 2016 (SC)

Commissioner of Commercial Tax U.P. Vs. M/S a.R. Thermosets (Pvt.) Ltd ...

Court: Supreme Court of India

Decided on: Sep-06-2016

..... classification table is important matching of the good with the entry or entries in the schedules is tested on the basis of identity ..... there was no reason for such qualification and limit the entry to a particular kind of cash registering machine however computers ..... had been specifically excluded and were separately dealt with in entry 97 a the assessee who was manufacturing electronic cash registers .....

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Apr 27 2016 (HC)

M/S Rasna Private Limited Vs. The Commissioner of Commercial Taxes

Court: Karnataka

Decided on: Apr-27-2016

..... appropriate stage to the extent found relevant but the principal contention on interpretation of the entry is the same as mentioned by us hereinabove learned counsel appearing for the respondent supported ..... form therefore the submission was that concentrated powder form would also get included in the entry it was also contended in furtherance thereto that the definition is an inclusive definition and .....

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Jan 29 2016 (HC)

K. Vijayakumar Vs. State of Kerala Rep. by the Deputy Superintendent o ...

Court: Kerala

Decided on: Jan-29-2016

..... which were later substituted by certified copy showing the relevant entries during the course of trial as per supported inventories ..... the present accused alone was responsible for making the false entries and created false vouchers and misappropriated the amount entrusted to ..... holding that the accused had created false documents making false entries with a fraudulent intention to use the same as .....

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