Impost - Judgment Search Results

Builders Association of India and ors. Etc. Etc. Vs. Union of India (U ...

Court: Delhi

Reported in: 139(2007)DLT578

..... the law on the subject 23 the question whether a certain statutory impost is a tax has arisen in the context of challenge to the ..... confined to its purposes and there is a definite correlation between the impost and the purpose of the act which is to render service ..... the services rendered to the person from whom it is collected the impost in these cases lacks the essential qualification of a fee namely .....

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

Court: Patna

..... offend article 301 of the constitution it further held that the impost constituted reasonable restriction and it was in public interest within ..... and the state legislature was not competent to levy an impost on imported goods in support of the submission reliance was ..... in that connection the decision found and held that the impost constituted reasonable restriction on the freedom of trade and was .....

Neoluxe India Private Limited, a Company Registered Under the Companie ...

Court: Mumbai

Reported in: (2008)110BOMLR137; (2008)13VST157(Bom)

..... petitioners is that by the impugned legislation the legislature has sought to impose a new impost retrospectively there is no merit in this contention because from 1 7 1981 admittedly the ..... is reiterated therefore the argument of the petitioners that the amendment purports to levy new impost or create new liability with retrospective effect is devoid of any merit 33 it is .....

Jindal Strips Limited and anr. Vs. State of Haryana and ors.

Court: Punjab and Haryana

Reported in: (2008)12VST149(P& H)

..... local bodies to compensate them for the loss caused makes the impost compensatory in nature as augmentation of their finance would enable them ..... opinion after abolition of obnoxious features of octroi a very modest impost is levied in the state of rajasthan by enacting act no ..... which would help the free flow of trade or commerce the impost will be regarded as compensatory in nature v while examining the .....

Varas International (P) Ltd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Kolkata

..... of industrial alcohol the states are not authorised to impose the impost they have purported to do 9 g the learned counsel relied ..... the contentions of the petitioner must succeed and such impositions and imposts must go as being invalid in law so far as industrial ..... concerned we make it clear that this will not affect any impost so far as potable alcohol as commonly understood is concerned it .....

Amiya Vilas Swami and ors. Vs. Shankha Brita Das and ors.

Court: Karnataka

Reported in: 2008(3)KarLJ16; 2007(6)AIRKarR562; AIR2008NOC270; 2008AIHC712(Kar)

..... management and control of the 6th plaintiff and they are only imposters they taking advantage of the 1st to 10th defendants and the ..... other side 31 plaintiffs allege that defendants 11 to 17 are imposters they are not the members do not constitute the governing body ..... particularly when the plaintiffs allege that defendants 11 to 17 are imposters which matter is not within the domain of the registrar to .....

Misrilall JaIn and Sons and ors. Vs. State of Jharkhand and ors.

Court: Jharkhand

Reported in: 2007(2)BLJR2042; [2007(3)JCR292(Jhr)]

..... in law there is no overlapping the taxes are separate and distinct imposts if in fact they overlap that may be because the taxing authority ..... method thus adopted may be relevant in considering the character of the impost but its effect must be weighed along with and in the light ..... ground that the method adopted by it for the recovery of the impost can be and is generally adopted in levying a duty of .....

H. and R Johnson (India) Limited Vs. Designated Authority, Ministry

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2007)(116)ECC225

..... any point of time either before or after the date of the commencement of the impost this would be correct in the context of the implementation of the ..... impost which will be attracted on all imports irrespective of who exports the product that is .....

M.M. Rubber Company Ltd. Vs. Commissioner of Customs

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

..... had overlooked the fact that the party had cleared the goods on payment of the impost and that their claim for refund was also part of the subject matter of the ..... the supreme court the department challenged our order on the substantive question whether the above impost on the natural rubber imported by the party was in accordance with law this challenge .....

Priyanka Omprakash Panwar Vs. the State of Maharashtra Through Its Pri ...

Court: Mumbai

Reported in: 2008(2)ALLMR13; 2008(2)BomCR100; 2008(1)MhLj715

..... to the communities and tribes for whom the reservation exists there is a tendency for imposters to claim the benefit of reservation by feigning to belong to a reserved community once ..... public interest in protecting the reserved categories against the usurpation of their constitutional entitlements by imposters has now been made by the state legislature the court in the exercise of the .....