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Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

..... excise specified in the second schedule to the excise tariff act, leviable under the excise act;(iii) the additional duty of excise leviable under section 3 of the additional duties of excise (textile and textile articles) act,1978 ( 40 of 1978);(iv) the additional duty of excise leviable under section 3 of the additional duties of excise (goods of special importance) act, 1957 ( 58 of 1957);(v) the national calamity contingent duty leviable under section 136 of the finance act, 2001 (14 of 2001);(vi) the education cess on excisable goods leviable under section 91 read with section 93 of the finance (no ..... . the national calamity contingent duty leviable under section 136 of the finance act, 2001 (14 of 2001), as amended by clause 161 of the finance bill, 2003, which clause has, by virtue of the declaration made in the said finance bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law; andiii ..... utilised only towards payment of duty of excise leviable under the said additional duties of excise (textiles and textile articles) act, or the national calamity contingent duty leviable under section 136 of the finance act, 2001 as amended by clause 161 of the finance bill, 2003, which clause has, by virtue of the declaration made in the said finance bill under the provisional collection of taxes act, 1931 (16 of 1931), the force of law; respectively, on any final products manufactured by the manufacturer or for payment of .....

Hindustan Lever Ltd. and anr. Vs. State of Bihar and ors.

Court : Patna

..... the only amendment, which is of relevance, is proviso to section 2(c) of the act, according to which, if the scheduled goods are liable to tax under section 12(1) of the bihar finance act, in that case the entry of the goods into a local area for the purposes mentioned therein will be liable to tax only when they are brought into local area from outside the state. ..... the second proviso to section 3(2) of the act is as follows : 'provided further that where an importer of scheduled goods liable to pay tax under the act, becomes liable to pay tax under the bihar finance act, 1981 (bihar act no. ..... the amendment to the definition of entry of goods as introduced in 2001, as stated above applies to the scheduled goods liable to tax under the bihar finance act. ..... against the said order, a revision under section 46(4) of the bihar finance act was filed before the learned commissioner, commercial taxes, bihar, patna, who dismissed the same by order dated january 24, 2001. ..... the act has been amended by amendment act of 2001, by which a proviso was added to definition of entry of goods as defined under section 2(c) of the act and second proviso was added to sub-section (2) of section 3 and sub-section (3) of section 3 was substituted. ..... section 3 of the act is the charging section, which prior to amendment in 2001, was as follows : '3. .....

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

..... " further, the contention of the petitioner is that no state can levy entertainment tax on services covered under section 65(15) of the finance act, 1994 and 2001, as amended from time to time in respect of the same taxable event, i.e. ..... w.p.no.25927 of 2011 is filed under article 226 of the constitution of india for issue of a writ of declaration declaring section 4-i of the tamil nadu entertainments tax act, 1939 as amended by tamil nadu entertainments tax (second amendment) act 2011 insofar as it provides for levy of tax on provision of dth service providers as ultravires entry 62 of list ii and entry 97 of list i of the seventh schedule, article 14, 19(1)(g), 245 and 265 of the constitution of india. ..... filed under article 226 of the constitution of india for the issue of a writ of declaration declaring sections 3(3-b), 3(4), 3(9), 4-i, 7-a(1), 7-a(3), 7-b(1), 7-b(2) and 10(1) of the tamil nadu entertainments tax rules, 1939 [as amended by tamil nadu entertainments tax (second amendment) act, 2011] in so far as it relates to the provision of direct-to-home service as being ultra vires and violative of, among others, articles 14, 19, 246 (read with entries 31 and 97 of list i of schedule vii) and 265 of the constitution of india, and thereby as being null and void insofar ..... secondly, entry 62 list ii of vii schedule to the constitution of india is concerned about the entertainments offered in public places, for which a fee is charged. .....

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Reported in : [2010]24STT121

..... whether such duty can be imposed under the provisions of the customs act, 1962?35.1 export duty is a duty of customs leviable under the customs act, 1962 on goods exported from india, under section 12 read with section 51 of the said act and section 2 read with second schedule of the customs tariff act, 1975. ..... whether export duty can be levied under the provisions of the special economic zones act, 2005?36.1 the department has demanded export duty on the subject goods by invoking the provisions of section 12 of the customs act, 1962 read with section 2 and second schedule-export tariff (heading no. ..... by virtue of section 114(n) read with the 3rd schedule to the finance act, 2007, heading ..... absence of a similar provision regarding export duty, levy thereof is wholly unjustified.36.12 as stated above, chapter x-a in the customs act, 1962 containing sections 76a to 76n being special provision relating to special economic zone including the charging provision (section 76f) providing for levy of export duty on goods supplied from the domestic tariff area to the special economic zone has been omitted by the finance act, 2007 with effect from 11-5-2007 arid no corresponding provision akin ..... 11 in the second schedule to the customs tariff act, 1975 was amended with effect from 1-3-2007, the are-l's bills of export for supply of iron ore pellets by the petitioner to the sez unit continued to be assessed and the subject goods were permitted for acceptance by the sez ..... 42/2001-ce, dated 26-6-2001. .....

Ramjilal Vs. Income-tax Officer, Mohindargarh

Court : Supreme Court of India

Reported in : AIR1951SC97; [1951]19ITR174(SC); (1951)IMLJ384(SC); [1951]2SCR127

..... 2006, that is to say, in respect of the accounting the income, profits and gains of the previous year ending on the last day of chet, 2005, - (a) income-tax shall be charged at the rates specified in part i of the second schedule to this ordinance, and (b) rates of super tax shall, for the purposes of section 55 of the patiala income tax act, 2001, be specified in part ii of the second schedule to this ordinance.' 7. ..... appearing in support of the petition next contends that the administration of nabha state having been taken over by the raj pramukh only on august 20, 1948, and the patiala laws including the patiala income-tax act, 2001, having been brought into operation on and from august 20, 1948, the assessment of tax on the petitioner's income which accrued prior to august 20, 1948, was wholly illegal and not authorised by the ..... kapurthala which is included in pepsu have been asked to pay income-tax for the period prior to august 20, 1948, at the old rate fixed by the kapurthala income tax act which was lower than the rate fixed by the patiala income tax act, 2001, the people of nabha who had not to pay any income-tax prior to august 20, 1948, at all have been made liable to pay at the higher patiala rate ..... section 5 of that ordinance introduced several amendments to the patiala income tax act, 2001 ..... 1 of 2006 called the finance ordinance promulgated on april 13, 1949, which came into force on ..... to be made to article 265 which is in part xii, chapter i, dealing with 'finance'. .....

Indian Oil Corporation Limited and anr. and Harinagar Sugar Mills Limi ...

Court : Patna

..... . it was further submitted that both the amendment of section 2(c) and the expansion of the schedule were made without the previous sanction of the president and, therefore, the amending act (act 10 of 2001) was also in violation of the proviso to article 304(b) of the constitution.10 ..... . by the amending act, it was stipulated that the facility of adjustment towards sales tax would not be available on goods that were exempted from payment of sales tax in terms of any notification issued under section 7(3) of the bihar finance act, 1981 ..... section 3(2) provided that the tax would be paid by every dealer liable to pay tax under the bihar finance act or any other person who brought or caused to be brought the scheduled goods into the local areas. ..... . in reply, the learned advocate-general submitted that the petitioners' contention was quite fallacious and overlooked the fact that simultaneously with the amendment in the definition of 'entry of goods' a provision was introduced [vide second proviso to sub-section (2) of section 3] for giving credit for entry tax levied and collected towards the sales tax payable on the sale of goods ..... . the amending act changed the definition of 'entry of goods' by inserting the following proviso in section 2(c):provided that in case of such goods which arc liable to tax under section 12(1) of the bihar finance act, 1981, entry of goods shall mean entry of goods into local area from any place outside the state for consumption, use or sale therein.8 .....

Ghodawat Pan Masala Products (i) Ltd. Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : ILR2002KAR4170; [2003]130STC276(Kar)

..... even though the schedule to the central tariff act, 1985 has under-gone change and as a result of finance bill of 2001, entry 2404.04 (pan masala and gutka) were inserted, such amendments to the central excise tariff act, 1985 do not affect the provisions of section 14(ix) of the cst act which continued to remain as they were in 1988 ..... 9-a of part 't' of the second schedule to the kst act, is con-cerned, the learned advocate general fairly submitted that in the light of the judgment of the honourable supreme court, state is not collecting sales tax ..... 9-a of part 't' of the second schedule to the act in spite of the judgment of the honourable supreme court in the case of kothari products : (2000)9scc263 is bad in law ..... 9-a of part 't' of the second schedule to the act provides for levy of sales tax on tobacco ..... of part 't' of the second schedule to the kst act, with effect from april 1, 1997 by means of karnataka act no. ..... 9-a of part 't' of the second schedule is concerned, in the light of the statement made by the learned advocate-general that the state is not collecting sales tax, i find it unnecessary to strike down the said ..... i find no merit in the second contention of the learned counsel appearing for the petitioners that act no, 5 of 2001 to the extent it is made retrospective in operation empowering to collect luxury tax with effect from 1st april, 2000, is liable to be struck down on the ground that it seriously invades the right guaranteed to the petitioners under articles 14 .....

Tapan Purohit and Etc. Etc. Vs. State of Rajasthan

Court : Rajasthan

Reported in : AIR2003Raj124; 2003(1)WLC645; 2003(1)WLN537

..... second respondent asked the petitioner to deposit the fifty percent of the ott for transfer of vehicle in view of the second proviso to section 4(1)(b) of the act, inserted by the finance act, 2001 ..... ' in view of the insertion of proviso to section 4(1)(b) by the finance act, 2001, the state government vide notification dated 18-1-2000 substituted another proviso for the additional tax as follows : 'provided that on every transfer of ownership of the motor ..... a view to check the frequent transfers of the vehicles, a proviso was added to section 4(1)(b) by making a provision for payment of additional one time tax, which is evident from reading of para d of the statement of objects and reasons for insertion of the said provision by rajasthan finance act, 2000: 'as per existing provision of clause (b) of sub-section (1) of section 4, all non-transport vehicle owners pay one time tax at the time of registration ..... has challenged the validity of the said provision mainly on the ground of lack of legislative competence insuch as entry 57 of list ii of seventh schedule of the constitution of india permits the state government to impose a tax on vehicle only, where as the impugned provision provides levy to tax on ..... the relevant part of section 4, as amended by the rajasthan finance act, 2000 is extracted ..... ' the said proviso was further amended vide notification dated 31-3-2000 with effect from 1-4-2000, which is extracted as follows : 'provided that on every transfer of ownership of the motor .....

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2007)288ITR226(Hyd.)

..... dcit 83 itd 398 had occasion to consider the applicability of the amended provisions of section 254(2a) inserted by the finance act, 2001 with effect from 1.6.2001, to the matters where stay had already been granted prior to that ..... second proviso to 10% 10%1999 section 2(8)____________________________________________________________________________________________finance act, first proviso to 10% 10% second proviso to 10% 10%/2000 section 2(3) refers section 2(8) 15% to rate in part i refers to rate in part iii____________________________________________________________________________________________finance act, first proviso to 13% 12% second proviso to 2% 2%2001 section 2(3) refers / section 2(8) to rate in part i 17% refers to rate in part iii_____________________________________________________________________________________________ from the above, it will be noticed that as per proviso to section 2(3) of the finance act, surcharge is to be levied at the rates specified in part i of the first ..... there is no distinct and independent charge whereby surcharge can be said to have been levied on undisclosed income determined for a block period under chapter xivb.12.72 even otherwise, we find that the finance act(s), prior to amendment in section 113 of the act, did not satisfy the four components which enter into the concept of tax and some of these components are not clearly and definitely ascertainable, in order to be treated as an independent and distinct levy/charge which .....

Harinagar Sugar Mills Ltd. and anr. Vs. the State of Bihar and ors.

Court : Patna

..... second proviso was added to sub-section (2) of section 3 of the act, according to which when an importer of scheduled goods liable to pay tax under the act, becomes liable to pay tax under the bihar finance act by virtue ofsale of such scheduled goods, his liability to pay tax under the bihar finance act shall stand reduced to the extent of the tax paid under the act. ..... later on, twelve items including the goods purchased by the petitioners have been included in the schedule by the amending act and a notification under section 3 (1) of the act has also been issued prescribing rates of entry tax, restrictions and conditions regarding the same. 3. ..... thus, total items became 18 and with regard to the same a notification was issued under section 3 (1) of the act on 25-7-2001 prescribing rate of entry tax and the conditions for payment of entry tax, with regard to items no. ..... the scheduled of the act was also amended on 25-7-2001 (annexure-2) and in place of six scheduled goods, as mentioned above, 18 items were included in the schedule. ..... in the light of the aforesaid amendment in section 2 (c) of the act, a notification dated 25-7-2001 has been issued describing the conditions for levy of entry tax. ..... later on, they challenged the vires of the amended provisions of the said act brought by bihar act 10 of 2001. .....