Judgment Search Results Home > Cases Phrase: finance act 2007 section 47 amendment of section 143 Court: kerala Page 9 of about 645 results (0.163 seconds)

Sree Balaji Pipes and Accessories Vs. State of Kerala

Court : Kerala

Reported in : [2006]143STC578(Ker)

..... namely, steel tubes, etc., was brought under the second schedule in si. no. 2 after sub-item (i) only by the finance act 5 of 1995, after it had been omitted by the kerala finance act, 1994. therefore, for the relevant assessment year 1994-95, this particular item was not included in the second schedule. thus, the ..... state of punjab v. raja ram : [1981]2scr712 as follows :a government department has to be an organisation which is not only completely controlled and financed by the government but has also no identity of its own. the money earned by such a department goes to the exchequer of the government and losses ..... government of any other state located in karnataka. the contention that zilla parishads established under the karnataka zilla panchayat, taluk panchayat samithies, mandal panchayat and nyaya panchayat act, 1985 and the nationalised banks would come within the term 'department of government', was rejected by the karnataka high court. it was observed as follows :consistently, .....

Deputy Commissioner (Law), Commercial Taxes Vs. Parekh Brothers

Court : Kerala

Reported in : [2000]119STC166(Ker)

..... be noted that sale of tarpaulin was exempted by virtue of a notification issued under section 10 of the act (sro no. 342 of 1963). that was withdrawn with effect from june 1, 1974. first schedule to the act was substituted with effect from july 1, 1987 by finance act 18 of 1987. prior to that, with effect from april 1, 1986, ..... c was introduced to the schedule. same reads as follows :'100-c : pvc cloth, waterproof cloth, rexine and their 8%' products and tarpaulin thereafter, first schedule was substituted by finance act 18 of 1987 with effect from july 1, 1987, as stated above. in substituted schedule, item 152 reads as follows :'152 : pvc cloth, waterproof cloth, rexine and their 8 ..... august 1, 1991. no change in any other item, rate, point of levy was made. this was the position till march 31, 1992, as amended by the kerala finance act, 1992. new item 106 reads as 'rain coat, tarpaulin and products of waterproof cloth, rexine and pvc cloth'. rate of tax has been increased to 10 per cent, .....

R.T.O. Vs. Bhaskar Salian

Court : Kerala

Reported in : II(2006)ACC746; 2006(2)KLT194

..... with more than twelve passengers, the rate of tax to be paid quarterly is rs. 2,000/-. provisions were made in the finance act 1993 with effect from 1.4.1993 to levy tax on standing passengers in stage carriages irrespective of ordinary/fast passenger/express service at ..... rate of rs. 50/- per passenger per quarter. the rate was enhanced to rs. 100/- with effect from 1.4.1995 by the finance act, 1995. later it was enhanced to rs. 150/- and so on. rule 267(2) of the kerala motor vehicles rules 1989 empowers ..... petitioner ino.p. no. 23838 of 2000 stipulates that any other condition could be imposed as per rules. sub-section (3) of section 88 of the motor vehicles act 1988 states that when a regional transport authority countersigning the permit may attach to the permit any condition which it ..... ii of the vii schedule of the constitution of india and impose tax on motor vehicles. section 3 of the act dealing with levy of tax reads as follows:3. levy of tax.-(1) subject to the provisions of this .....

J and S Granites Company Vs. State of Kerala and ors.

Court : Kerala

Reported in : (2009)25VST424(Ker)

..... reckoned for the purpose of computation of the quantum of compounded tax.13. later, that explanation was substituted with effect from april 1, 2004 as per the kerala finance act, 2004 as follows:explanation;- for the purpose of this clause primary crusher shall also be reckoned for computation of the quantum of compounded tax and the rate of ..... and the rate of compounded tax applicable to primary crusher shall be 50 per cent of the rates mentioned in items (i), (ii) and (iii) above.kvat act-section 8(b)-explanation,-for the purposes of this clause, primary crusher shall also be reckoned for the purpose of computation of the quantum of compounded tax and the rate ..... be applied. that argument of the department is left open.21. in the result, these writ petitions are allowed, quashing circular no. 11/ 07 dated february 28, 2007 issued by the commissioner of commercial taxes and it is declared that the compounded rate of tax on primary crusher is 50 per cent of the respective rates mentioned in .....

Commissioner of Income-tax Vs. Kerala Nut Food Co.,

Court : Kerala

Reported in : [1991]192ITR585(Ker)

..... , 1979-80 and 1980-81. section 35b(1)(a) and section 35b(1)(b) of the act were inserted by the finance act, 1968, with effect from april 1, 1968. the proviso to sub-section (1)(a) was inserted by the direct taxes (amendment) act,' 1974. section 35b(1)(b)(iii) was amended by the finance act, 1970. the finance act, 1978, made certain amendments with ..... there were certain additional conditions that had to be complied with by the assessees. for the assessment years 1978-79 and 1979-80, the provisions introduced by the finance act of 1978 and deleted with effect from april 1, 1980, will have their impact and a different look with regard to the provisions may be possible. but, ..... consideration. the appellate tribunal was not invited to make a different approach for the two years (1978-79 and 1979-80), the difference brought about by the finance act is not seen mentioned at all and the appellate tribunal had no occasion to consider the same in its appellate order ; nor was any such distinction for .....

Deputy Commissioner (Law), Commercial Taxes Vs. C.P. Rajarathinam

Court : Kerala

Reported in : (2008)11VST53(Ker)

..... , 1992 and further substituted by the finance act, 1993, published in the kerala gazette no. 767 dated july 29, 1993, reads as follows:(4 ..... and that if the provisions of section 17(4) of the act are satisfied the assessing authority is bound to complete the assessment accordingly.4. in order to appreciate the rival contentions, we have to consider the relevant provisions of the act. section 17(4) of the act, as substituted by finance act, 1992 with effect from april 1 ..... ) notwithstanding anything to the contrary contained in sub-sections (3) and (4a) the assessing authority shall accept the return for any year the assessment relating .....

Guruvayur Devaswom Committee Vs. Income-tax Officer, Trichur.

Court : Kerala

Reported in : (1976)5CTR(Ker)0206A

..... of the constitution.5. it may be necessary to refer to the scheme in relation to the amendment of the term income by the finance act, 1972. section 11 of the income-tax act provided for exclusion of certain items of income form the total income of the previous year of the person in receipt if such income ..... hands of the trust or institution receiving the contribution, be deemed to be income derived from property for the purposes of that section and the provisions of that section shall apply accordingly.'s. 12 as amended by finance act, 1972 reads as follows :'12. income of trusts or institutions from contributions :- any voluntary contributions received by a trust ..... purposes and there were all those safeguards in regard to accumulated income envisaged in sub-section (2) of s. 11 of the act. the consequence of the amendment to s. 2(24) of the income-tax act and s. 12 thereof by finance act 1972 was that while voluntary contributions received by trusts created wholly or partly for charitable .....

M/S.Medical Land, Trichur Vs. Commissioner of Income Tax,kochi

Court : Kerala

..... also was concerned, the tribunal took note of the words "or any expense, deduction or allowance claimed under this act which is found to be false" added to the definition of the undisclosed income vide section 158b(b) of the act by the finance act, 2002 with effect from 01/7/1995 which clinched the issue against the assessee. the tribunal found that chapter 14b ..... is also no doubt true that in govind impex (p) ltd. v. incometax deptt.[(2011) 1 scc529 the court took the view that a penal statute which makes an act a penal offence or imposes a penalty is to be strictly construed and if ..... must be a deliberate act of omission on the part of the assessee. it has also i.t.a.no.221 of201247 been held that the order imposing penalty is quasi criminal in nature and thus the burden lies on the department to establish that the assessee has concealed its income (see t.ashok pai v. cit [(2007) 7 scc162. it .....

Malayala Manorama Company Limited Vs. Assistant Collector of Customs a ...

Court : Kerala

Reported in : 1993(44)ECC145

..... any other law for the time being in force. apart from customs duty, there can be additional duty under the customs tariff act and auxiliary duty under the finance act. further, section 25 also mentions that the notification can be subject to conditions to be fulfilled before or after clearance as may be specified in the ..... calcutta v. national tobacco co. of india ltd. 1978 elt 416 at 424. in the customs act the charging section is section 12 and instead of annual finance act, the rate is mentioned in the schedules of the customs tariff act. section 15 is complementary to the charging section, providing the definite date with respect to which the rate for the assessment under ..... no. 48.01/21 sub-heading no. 2 in the first schedule of the customs tariff act, 1975 and the levy of auxiliary duty under the finance act, 1981 to newsprint as modified by notification issued under section 25 of the customs act, 1962 with effect from 1.3.1981. the supreme court rejected the contention of the .....

Commissioner of Income Tax Vs. Aspinwall and Co. Ltd.

Court : Kerala

Reported in : (1993)115CTR(Ker)85

..... in an oversimplification of both and tends to blur their interdependence in cases such as the present one.'the decision of this court construing the word manufacture arising under the finance act (it act) is the one reported in cit vs . casino (p.) ltd. : [1973]91itr289(ker) . we do not think that we should deal with all the decided cases on ..... allowance equal to twenty-five per cent of the actual cost of the ship, aircraft, machinery or plant to the assessee :provided that no deduction shall be allowed under this section in respect of -(1) .....(2) the ship or aircraft or machinery or plat referred to in sub-s.(1) shall be the following, namely :...........(b) any new ..... of the assessee.5. counsel on both sides invited us to a catena of decisions, for the purpose of deciding whether curing coffee amounts to manufacture. sec. 32a(1) and 32(2)(b) of the it act, 1961 are relevant in this context. they are as follows :'32a. investment allowance - (1) in respect of a ship or an aircraft or .....