Judgment Search Results Home > Cases Phrase: finance act 1978 section 36 amendment of act 1 of 1944 Page 1 of about 60,442 results (0.573 seconds)

Orient Paper and Industries Ltd. Vs. Orissa State Electricity Board

Court : Orissa

Reported in : 67(1989)CLT601; 1989(42)ELT552(Ori)

..... 226 of the constitution of india, levy of duty on electricity under central excises & salt act, 1944 (hereinafter referred to as 'the act') as amended by section 36 of finance act 1978 is assailed by the petitioner, a company registered under the indian companies act, 1913.2. petitioner carries on the business of manufacture of paper and paper board, ..... there can be no doubt that electricity is an excisable goods liable to be taxed under the act.5. mr. mohanti submitted that electricity is not goods and accordingly by section 36 of the act 19 of 1978 inclusion of item he to the first schedule to the providing for levy of duty on electricity ..... regard to manufacture and production since parliament is well aware of the meaning of the phrase 'manufacture and production'. in the state financial corporation act 1951, while defining 'industrial concern' in section 2(c) parliament used the word 'manufacture' in respect of goods and 'generation' in respect of electricity. same is the phrase in .....

Indian Aluminium Co. Etc. Etc. Vs. State of Kerala and Others

Court : Supreme Court of India

Reported in : 1996IIAD(SC)137; AIR1996SC1431; JT1996(2)SC85; 1996(1)SCALE780; (1996)7SCC637; [1996]2SCR23

..... judgment dated november 22,1994 of the kerala high court made in o.p. no. 5957 of 1987 and batch.3. by section 36 of finance act 1978, the central excise and salt act, 1944 [for short the 'excise act) was amended to impose central excise duty on electricity under item 11-e in the 1st schedule to the excise ..... act and fixed 2 paise per kilo watt of electricity unit. consequently, the kerala state electricity board (kseb) was liable to pay excise duty ..... does not alter the position.28. in citv. k. srinivasan : [1972]83itr346(sc) , the question arose whether the term 'income-tax' as defined in section 2 of the finance after act, 1964 would include surcharge and additional charge, wherever provided. this court had held that the word surcharge includes additional tax. the whole proceeds of any such charge .....

Hyderabad Allwyn Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1987)(31)ELT721Tri(Chennai)

..... office on 30.11.1973 i.e. after a period of 3 months as against the provisions of section 35 of the central excises and salt act, 1944 [as it stood before amendment by finance act (no. 2) of 1980]. the board dismissed the appeal on the ground that it had no powers to entertain an appeal received ..... after 3 months from the date of receipt of the order appealed against. the applicants preferred a revision application against the above order under section 36 of the central excises and salt act 1944, ibid, ..... an appeal to the central board of excise and customs on 30.11.1973. the central board of excise and customs in their order no. 128/78, dated 28.4.1978 (annexure b) observed that the applicants had received the order of the collector on 23.8.1973 whereas their appeal dated 28.11.1973 was received in the board's .....

A. Manjula Bhashini and Ors. Vs. the Managing Director, A.P. Women's C ...

Court : Supreme Court of India

Reported in : 2009(5)ALT1(SC); JT2009(9)SC229; (2009)IVLLJ57SC; 2009(9)SCALE99; (2009)8SCC431; 2009(7)LC3037(SC):669458

..... . v. state of kerala : [1996]2scr23 , this court examined the validity of the kerala electricity surcharge (levy and collection) act, 1989 and upheld the same. it is borne out from the judgment that by section 36 of the finance act, 1978, the central excise and salt act, 1944 was amended for imposition of central excise duty on electricity under item 11-e in the first schedule ..... to the excise act and fixed 2 paisa per kilo watt electricity unit. to recoup the loss caused to the kerala .....

Indian Aluminum Company Ltd. and anr. Vs. Union of India (Uoi) and ors ...

Court : Delhi

Reported in : 1993(12)ELT349(Del)

..... paid by him under the relevant notification relating to auxiliary duty read with this notification.explanation.-in this clause, 'auxiliary duty' means the duty livable under section 36 of the finance act, 1976 (66 of 1976).'inbuilt guidance is available in the main notification which makes it clear that when the central government issued the main notification, it ..... loaded with post-manufacturing cost or profit arising from post-manufacturing operation. in atic industries ltd. v. h.h. dave, assistant collector of central excise and ors - : 1978(2)elt444(sc) their lordships of the supreme court held :'in the first place, as pointed out by mathew j. in voltas' case (supra), 'excise is a ..... before a division bench of this court in cm. petition no. 411 of 1977, modi rubber ltd. v. board of central excise & customs and ors. - : 1978(2)elt127(del) . the submission of mr. charanjit talwar learned counsel for the respondent is that if the petitioners do not pass on the benefit of the duty exemption .....

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1993)LC218Tri(Delhi)

..... excise duty and additional excise duty leviable under the additional duties of excise (textiles and textile articles) act, 1978, only the provisions of central excises & salt act, 1944 and rules made thereunder are applicable. the provisions of section 51 of finance act, 1982, being an independent provision, is not therefore, available for levy and collection of aed, ..... the above, we hold that in view of section 3(3) of the additional duties of excise (textiles and textile articles) act, 1978 and the relevant provision of the finance act, 1982, viz., section 50(4) of the finance act, 1982, all the provisions of the central excises and salt act, 1944 and the rules made thereunder are ..... covers the effect of incorporation of the provisions of an earlier act in a later one by reference as has been done in section 3(3) of the additional duties of excise (textiles and textile articles) act, 1978 and also in the relevant finance act. this being a later judgment, should be deemed to prevail .....

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... of india praying to issue a writ of declaration, or any other appropriate writ, order or direction under article 226 declaring that section 65(105)(zzzzt) of the finance act, 1994 as amended by finance act, 2010 unconstitutional and ultra vires, article 246 of the constitution of india read with entry 54 of list ii of schedule vii ..... of india praying to issue a writ of declaration, or any other appropriate writ, order or direction under article 226 declaring that section 65(105)(zzzzt) of the finance act, 1994 as amended by finance act, 2010 unconstitutional and ultra vires, article 246 of the constitution of india read with entry 54 of list ii of schedule vii ..... of india praying to issue a writ of declaration, or any other appropriate writ, order or direction under article 226 declaring that section 65(105)(zzzzt) of the finance act, 1994 as amended by finance act, 2010 unconstitutional and ultra vires, article 246 of the constitution of india read with entry 54 of list ii of schedule vii .....

G.V.Matheswaran Vs. the Union of India

Court : Chennai

..... ultra vires the provisions of the finance act, 1994 as amended by the finance act, 2007 and finance act, 2008. 36 in view of paragraph no.30 above, upholding the validity of section 65(105)(zzzz) and 65(90-a) of the finance act, 1994, as amended by the finance act, 2010 and section 77 of the finance act, 2010, w.p.nos.24586 ..... are filed seeking a writ of prohibition prohibiting the respondents from (a) giving effect to the provisions of section 65(90a) read with section 65(105)(zzzz) of the finance act, 1994 as amended by the finance act, 2007 and finance act, 2010 (b) levying or attempting to levy, collect or recover from the petitioner, any service tax under ..... sathyanarayanan, j. in this batch of writ petitions, challenge is made broadly to the provisions of section 65 (105)(zzzz) and 65(90a) of the finance act, 1994, as amended by the finance act, 2010 and section 77 of the finance act, 2010 on the ground that the said provisions are illegal, arbitrary and ultra vires the constitution .....

Commissioner of Income-tax, Kerala Vs. K. Srinivasan

Court : Supreme Court of India

Reported in : AIR1972SC491; [1972]83ITR346(SC); (1972)4SCC526; [1972]2SCR309

..... tax payable by the assessee on the salary portion of the total income shall be the proportionate amount payable according to the rates provided in the finance act 1963. under section 2 of the finance act 1963 income tax was to be charged at the rates specified in part i of the first schedule-and super tax at the rates specified in ..... contained the rates etc. relating to the surcharge. similar state of affairs existed with regard to finance acts of 1953, 1954, 1957. section 2 of the finance act 1971 is to the effect that the provisions of section 2 and of the first schedule to the finance act 1970 shall apply in relation to income tax for the assessment year or as the case may ..... the super tax was, however, to be increased by a surcharge for the purpose of the union and a special surcharge. it will be noticed that section 2(2) of the finance act 1964 did not contain mention of any of the surcharges. this, led to the controversy which resulted in the reference.4. before the high court the .....

Kanoria Industries Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Reported in : 2005(190)ELT295(Kar)

..... to persons like the petitioners in the earlier existing valid notifications. it is therefore the submission of the learned counsel for the petitioners that section 112 of the finance act, 2000 is unconstitutional.10. one other contention urged on behalf of the petitioners is that the statutory provision also has the effect of ..... legislation by the parliament?8. the main contention urged by sri pramod kathavi learned counsel for the petitioners is that a validating legislation as section 112 of the finance act, 2000 is being described as one, is essentially legislated for the purpose of validating an earlier levy through a statute, a statute ..... could have continued to reap the benefit of modvat credit and the petitioner therefore feeling aggrieved by this endorsement as also the provision of section 112 of the finance act, 2000, has challenged the constitutional validity of this statutory provision and for quashing the consequential endorsement and further direction for restoration of the .....