Court : Sales Tax Tribunal STT West Bengal
Reported in : (2000)118STC515Tribunal
..... fluctuations, looking after marketing facilities, and the like. chapter iii of the act relates to regulation of production and disposal of virginia tobacco. growers, curers, packers, auctioneers and dealers are to be registered. chapter iv concerns finance, accounts and audit of the tobacco board. chapter v deals with control by central government in such areas as export and import of tobacco and its ..... receiving its allotted share of the additional excise duty collected by the central government in respect of tobacco products.according to him, the expression--"tax on sale or purchase", appearing in 1967 act, should be construed in the light of the reports of the taxation enquiry commission, 1953 and the second finance commission and other relevant materials which led to the passing of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1997]223ITR713(AP); [1997]93TAXMAN310(AP)
..... allowance for the assessment year, the income of the petitioner for the assessment year 1990-91 became nil. the petitioner says that section 115j was inserted by the finance act, 1987; and a new concept of book profit was introduced; and the provisions of section 80vva were deleted. by virtue of the operation of the newly inserted provision ..... section 80vva which was inserted in 1983 but from the year 1988-89 that provision was deleted and section 115j was inserted. sample studies carried out by the central board of direct taxes revealed that while the provisions of section 80vva have had the effect of subjecting the companies to minimum tax which they would not have ..... section (1) of section 72 or section 73 or section 74 or sub-section (3) of section 74a or sub-section (3) of section 80j.' 9. by the finance act, 1987, chapter xiib containing a lone section, viz., section 115j, extracted above, was inserted with effect from april 1, 1988. it replaced section 80vva and remained in force .....
Tag this Judgment!Court : Guwahati
..... @30% ad-veloren (basic) plus special as applicable in view of amendment to the chapter note 5 of the chapter 44 of the central excise tariff act, 1985, by the finance bill, 1992.you are, therefore, asked to take clearance of the goods under the above classification list as mentioned above. all past and ..... in its factory were 'articles of wood not else were specified' as described in heading 44.10 of the schedule of the central excise tariff act, 1985 (for short 'the central excise tariff) liable to excise duty at the rate of 15% ad-valorem under sub-heading 44.10.90 thereof but exempted under ..... future clearances under this classification list will be assessed provisionally under rule 9-b of the central excise rules, 1944 till final approval of the classification list.sd/- d.b. baral assistant collector,customs & central .....
Tag this Judgment!Court : Guwahati
Reported in : 2006(203)ELT28(Gau)
..... @30% ad-veloren (basic) plus special as applicable in view of amendment to the chapter note 5 of the chapter 44 of the central excise tariff act, 1985, by the finance bill, 1992.you are, therefore, asked to take clearance of the goods under the above classification list as mentioned above. all past and ..... in its factory were 'articles of wood not else were specified' as described in heading 44.10 of the schedule of the central excise tariff act, 1985 (for short 'the central excise tariff) liable to excise duty at the rate of 15% ad-valorem under sub-heading 44.10.90 thereof but exempted under ..... future clearances under this classification list will be assessed provisionally under rule 9-b of the central excise rules, 1944 till final approval of the classification list.sd/- d.b. baralassistant collector,customs & central .....
Tag this Judgment!Court : Chennai
Reported in : [1997]223ITR68(Mad)
..... three months but which may extend to seven years and with fine.' 24. the above section was substituted by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989. prior to its substitution, section 276b as inserted by the finance act, 1968, with effect from april 1, 1968, and later on substituted by the taxation laws (amendment ..... a 'principal employer' falling within the fold of section 2(17) of the employees' state insurance act as it stood prior to its amendment by the central act 29 of 1989, in and by which section 86a of that act was introduced in the said act (amended with effect from october 20, 1989).41. section 86a of the employees' state insurance ..... the view expressed in shital n. shah v. ito : [1991]188itr376(mad) .56. as already seen, section 276b of the act provides that if a person fails to pay to the credit of the central government, the tax deducted at source by him as required by the provisions of chapter xvii-b, he shall be punishable with rigorous .....
Tag this Judgment!Court : Chennai
Reported in : (1997)138CTR(Mad)297
..... be less than three months but which may extend to seven years and with fine.'23. the above section was substituted by the direct tax laws (amendment) act, 1987 w.e.f. 1st april, 1989. prior to its substitution, s. 276b as inserted by the finance act, 1968, w.e.f. 1st april, 1968 and later on substituted by the taxation laws (amendment ..... a partner of a firm be prosecuted as a 'principal employer' falling within the fold of s. 2(17) of the esi act as it stood prior to its amendment by central act 29 of 1989, in and by which s. 86a of that act was introduced in the said act (amended w.e.f. 20th oct., 1989).39. sec. 86a of the e. s. i ..... , we find it difficult to subscribe to the view expressed in 1990 lw (crl) 478.53. as already seen, s. 276b of the act provides that if a person fails to pay to the credit of the central government the tax deducted at source by him as required by the provisions of chapter xvii-b, he shall be punishable with rigorous imprisonment .....
Tag this Judgment!Court : Chennai
Reported in : AIR1997Mad283
..... of the senate. chapter iv deals with the powers of the syndicate. chapter v deals with the academic council, the faculties, the boards of students, the finance committee and other authorities. chapter vi provides for making of the statutes, ordinance and regulations. the other chapters, for our purpose, may not be necessary. ..... government to insist that such 'no objection' should be obtained before seeking or obtaining affiliation from the university.6. the preamble to the madras university act specifically provides that it is intended to re-organise the university of madras with aview to establishing a leaching and affiliating university at madras while enabling ..... , which is exercised through the syndicate of the university. the mere fact that the state government enjoys certain, powers under the various provisions of the act and the statutes, will not either enable the university to insist upon obtaining 'no objection' by the institution seeking affiliation nor it enables the state .....
Tag this Judgment!Court : Patna
..... circular no. 455 dt. 16th may, 1986.subject : acquisition of immovable properties under chapter xx-a of it act, 1961 - guidelines - regarding.the finance bill, 1986, has proposed that no proceedings shall be initiated under s. 269c of the it act, 1961, in respect of a property transferred after the 30th day of september, 1986. the bill also ..... of transfer.with a view to achieve early finalisation of proceedings under the existing chapter xx-a of the it act, 1961, the board has decided that w.e.f. 1st april, 1986, ..... proposes to insert chapter xx-c providing for purchase by central government of immovable properties in certain cases .....
Tag this Judgment!Court : Patna
..... 455 (see : [1986]159itr105(cal) , dated may 16, 1986, issued by the central board of direct taxes which is as under : subject : acquisition of immovable properties under chapter xx-a of income-tax act, 1961--guidelines--regarding. the finance bill, 1986, has proposed that no proceedings shall be initiated under section 269c of the ..... income-tax act, 1961, in respect of a property transferred after the 30th day of september, 1986. ..... the bill also proposes to insert chapter xx-c providing for purchase by central government of immovable properties .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2002(83)ECC85; 1997(89)ELT247(SC); JT1996(11)SC283; 1996(9)SCALE457; (1997)5SCC536; [1996]Supp10SCR585; [1998]111STC467(SC)
..... hitherto, the introduction of a new central duty of excise has required the enactment of a self-contained law and the preparation of a separate set of statutory rules. there are now no less than 10 separate excise acts (the excise on kerosene being covered by a part of the indian finance act, 1922) and 11 sets of statutory ..... this court.165. apart from what has been stated hereinabove, i find that the entire group of these sections is dehors the charging section of the central excise act. the central excise act imposes a duty on manufacture of goods. various provisions have been made for computation and collection of that duty. anything collected in excess of that ..... goods to get a refund of duty.(2) refund of tax whether under income tax act, wealth tax act, gift tax act, estate duty act, sales tax act, customs act or the central excise act has to be given under the statutory provisions contained in the act. refund in a taxing statute is to be made not on the ground of compensation .....
Tag this Judgment!