Finance Act 1997 Section 29 - Judgment Search Results

M/S. Mohan Breweries and Distilleries Ltd. and Another Vs. Commissione ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

ce nt dated 03 05 1997 and section 87 of finance act 1997 adjudicating authority confirmed the demand of rs 7 specifically mentioned in rule 57b section 87 of the finance act 1997 retrospectively validated the notification dated 03 05 1997 issued 03 05 1997 by section 87 of the finance act 1997 as per section 87 of the finance act 1997 the no 14 97 ce nt dated 03 05 1997 and section 87 of finance act 1997 adjudicating authority confirmed the demand

Chartered Accountants' Association and Gujarat Institute of Civil Engi ...

Court: Gujarat

Reported in: 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29

..... vacated 74 rule is discharged there shall be no order as to costs finance act 1997 section 88 and finance no 2 act 1998 section 116 levying service tax on the consulting engineers and architects and on ..... the context of the applicability or otherwise of shops and establishments act cannot be permitted to be carried too far 29 reliance is also placed on the decision of the punjab high .....

M/s. Arun Smelters Ltd. Vs. The Customs Excise and Service Tax Appella ...

Court: Chennai

..... the normal practise of the wholesale trade in such goods by finance act 1997 section 3a had been introduced and it reads thus section 3a power of central government to charge excise duty on the ..... by remittance through pla maintained by the manufacturer and the other is imposition of penalty 29 being aggrieved by the demand of duty appeal no e 632 01 had been preferred .....

All India Federation of Tax Practitioners and ors. and Indian Institut ...

Court: Mumbai

Reported in: (2001)168CTR(Bom)24; [2002]256ITR401(Bom)

..... the tax by the finance act 1997 section 65 was substituted so as to include a wide variety of services section 116 of the finance no 2 act 1998 substituted section 66 of the finance act 1994 while a few ..... leaves the factory or workshop for the first time on the occasion of its sale 29 the supreme court referred to lefroy s canada s federal system wherein the learned author .....

All India Federation of Tax Practitioners Vs. Union of India

Court: Mumbai

Reported in: [2001]116TAXMAN418(Bom)

..... to the tax by the finance act 1997 section 65 was substituted so as to include a wide variety of services section 116 of the finance act 1998 substituted section 66 of the finance act 1994 while a few services ..... under which entry or entries of list i or list iii a central act would rightly fit in 29 it was further observed by the learned chief justice we are definitely of .....

Union Enterprises Vs. Union of India (Uoi) and ors.

Court: Jharkhand

Reported in: [2008(1)JCR493(Jhr)]

clause came to be inserted in the act by the finance act 1997 the intention sic reason to introduce this provision notified goods this clause came to be inserted in the act by the finance act 1997 the intention sic reason to liability for the period from the 1st day of august 1997 to the 31st day of march 1998 a a manufacturer as to allow the procedure prescribed under the provisions of section 3 a 4 to be followed section 3 a of

M/S Bhuwalka Steel Industries.Ltd and Anr Vs. U.O.I and Ors

Court: Supreme Court of India

..... of excise duty under the central excise salt act 1944 hereafter the act section 3 1 of the act is the basic charging section 4 however by the finance act 1997 section 3a 2 came to be introduced in ..... the subordinate legislation cannot be in contravention of the provisions of the parent enactment 5 29 we are in total agreement with the principle laid down by this court in paragraph .....

Thane Belapur Industries Association Vs. Union of India and ors.

Court: Delhi

Reported in: 1998(102)ELT258(Del)

enacting rules 57q to 57u by section 83 of the finance act 1997 section 14 was introduced in the central excise not be utilised by the commissioners for initiating indiscriminate wholesale action against each and every industry it was further stated that 57q to 57u by section 83 of the finance act 1997 section 14 was introduced in the central excise act 1944 units should also be referred to cost audit check under section 14 immediately 4 results of special modvat checks done in p verma member central excise cbec new delhi f no 296 46 97 cx i pt you may recall that vide

Pgo Processors Pvt. Ltd. Vs. Additional Commissioner

Court: Rajasthan

Reported in: 2000(116)ELT32(Raj); 2000(1)WLC29; 1999(1)WLN377

in such manner as prescribed under the rules 6 by finance act 1997 section 3a was introduced in the act empowering the petitioner being a company duly registered under the companies act 1956 is a distinct and separate juristic person by virtue manner as prescribed under the rules 6 by finance act 1997 section 3a was introduced in the act empowering the central of capacity of production in respect of notified goods this section begins with a non obstante clause specifically stating that the

The Commissioner of Income Tax Vs. Kerala Kaumudhi (P) Limited

Court: Kerala

..... other areas of operation section 145 of the it act provides for method of accounting prior to its substitution by finance act 1997 section 145 1 provided that ..... the assessee itself however with the substitution of the section by the finance act 1997 it has been made mandatory that the said computation shall ..... the order in ita nos 240 241 coch 84 dated 29 8 1986 in that order the tribunal observed on .....