Court : Supreme Court of India
Reported in : AIR2006SC1908; 2006(5)ALD51(SC); 129(2006)DLT719(SC); [2007(1)JCR110(SC)]; JT2006(5)SC168; 2006(2)KLT700(SC); RLW2006(3)SC2129; 2006(5)SCALE1; (2006)5SCC603; [2006]145STC57
..... delhi high court in the judgment on which the referral order has been passed, rejected a challenge to the constitutional validity of section 4(1)(cc) of the delhi sales tax act, 1975 as introduced by the delhi sales tax (second amendment) act 1994 with effect from 2.1.1995. ..... .these definitions of 'goods' reflect the definition of the word in the sales of goods act, 1930 which reads:every kind of movable property other than actionable claims and money; and includes stock and shares, growing crops, grass, and things attached to or forming part of the land which are ..... for cash, deferred payment or other valuable considerations;other clauses give extended meanings which are not material.similarly the expressions 'goods' and 'sale' were defined in section 2(d) and (g) respectively of the bengal act thus;2(d) 'goods' include all kinds of movable property other than actionable claims, stocks, shares or securities;2(g) 'sale' means any transfer of property in goods for cash or deferred payment or other valuable consideration ..... considered the definition of 'goods' in the constitution, in the sales of goods act 1930, the central sales tax act, 1956 the tamil nadu general sales tax act, 1959, the karnataka sales tax act, 1957, as well as the kerala general sales tax act, 1963 and said that all these definitions provided that goods mean inter alia all ..... : (2000)10scc420 , .....
Tag this Judgment!Court : Delhi
Reported in : 2008(4)ARBLR99(Delhi); 155(2008)DLT131; 2008(106)DRJ562
..... will furnish the following certificates on the bills itself:certified that the excise duty charged in this/these bills are not more than that what is/are payable under the provisions of the relevant act or to the rules made thereunder:certified that the amount of rs.___________ claimed as excise duty in this bill is in accordance with provisions of the rules in all respects and that the same has been paid to the excise ..... petitioner's account; that under section 64a of sale of goods act also element of excise duty on variation became price of goods; that the petitioner would have been liable for excise duty @ 18%; that the petitioner however unilaterally and illegally amended the rate contract. ..... it is urged that the only plea before the arbitrator was that the petitioner was not liable for excise duty owing to the amendment to the rate contract and the arbitrator has allowed the claim for the reason of the said amendment having not been consented to by the respondent. ..... 1/claimant in the circumstances made the first claim as under:amend the clause 5 of the rate contract by making it that excise duty of 10% be merged in the quoted price.the respondent no. ..... 3,10,865/- towards excise duty at 10%, with 27% interest per annum from 1st july, 2000 has been allowed to the extent of rs. ..... state of kerala : air1975sc1259 the apex court held that if the arbitrator arrives at inconsistent conclusions it amounted to misconduct within the meaning of section 30 of the arbitration act, 1940. .....
Tag this Judgment!Court : Delhi
Reported in : (2003)179CTR(Del)530
..... by this writ petition under article 226 of the constitution of india, the petitioner has challenged the constitutional validity of sub-section 1c of section 54e of the income tax act, 1961 (for short the act), as introduced by the finance act, 1992, praying that the words and figures '29th day of february, 1992' in the said section be struck down and instead the words and figures '31st day of ..... repetition, it is pointed out that the amendment made by the finance act, 1992 in section 54e(1) of the act withdrew the exemption of capital gains tax prospectively ..... the scope and effect of amendment in various sections in chapter iv part e of the act relating to taxation of capital gains including the amendments of section 45 and 54e, made by the finance act, 1992 have been elaborated ..... with the amendment of section 54e of the act by the finance act, 1992, the exemption of capital gains tax is withdrawn on all the ..... the finance act, 1992, by amending section 54e(1) of the act, withdrew the exemption from tax in respect of long term capital gains ..... of the act prior to the amendment of 1992 stood ..... the contention is that by inserting the date of 29th february, 1992 in section 54e(1c) of the act, t he assessed, who received and invested the advance or earnest money prior to 29th february, 1992 and the class of assessed, who received and invested such advance after 29th february ..... state of kerala and manu /sc/ ..... to an authoritative pronouncement of the apex court manu /sc/0068/1973 state of kerala v. .....
Tag this Judgment!Court : Delhi
Reported in : [2002]125TAXMAN886(Delhi)
..... neither any vested right was created, nor any promise was extended by the said circular, the amendment of section 54e(1) by the finance act, 1992 withdrew the exemption from tax in respect of long term capital gains with effect from 1-4-1992. ..... by this writ petition under article 226 of the constitution of india the petitioner has challenged the constitutional validity of sub-section 1c of section 54e of the income tax act, 1961 (hereinafter referred to as the act), as introduced by the finance act, 1992, praying that the words and figures '29th day of february, 1992' in the said section be struck down and instead the words and figures '31-3-1992' be substituted.2. ..... thus, the provisions of section 54e will be enforced in respect of only such cases where the assessed has made deposits or investments in specified assets from out of the advance money received on or before 29-2-1992.35.12 these amendments will come into force with effect from 1-4-1992, and will, accordingly, apply to assessment years 1992-93 and subsequent years.'14. ..... at the cost of repetition, it is pointed out that the amendment made by the finance act, 1992 in section 54e(1) of the act withdrew the exemption of capital gains tax prospectively with effect from 1-4-1992 i.e. ..... state of kerala : [1980]1scr804 and daruka & co. v. ..... reference in this respect is made to an authoritative pronouncement of the apex court in state of kerala v. .....
Tag this Judgment!Court : Kerala
Reported in : 2006(1)KLT989; [2006]145STC250(Ker)
..... courts; conducting legal aid camps for people interested in the legal service; expenditure for engaging advocate in special cases; publications relating to legal issues and important decisions of the kerala high court to create legal awareness among people of the state and such other matters as the committee may feel necessary for providing an efficient legal service for the people of the ..... conducting legal aid camps for people interested in the legal service, expenditure for engaging advocates for special cases, publication relating to legal issues and important decisions of the kerala high court to create legal awareness among people of the state and such other matters as the committee may feel necessary to provide efficient legal service for the people of the ..... kerala court fees and suits valuation act was enacted to amend and consolidate the law relating to court fees and valuation of suits in the state of kerala ..... the government to levy additional court fee in respect of appeals or revisions to the tribunals and appellate authorities under section 76(1) of the kerala court fees and suits valuation act, 1959 was questioned before the learned single judge without success. ..... conferred by sub-section (4) of section 76 of the court fees act 1959 read with section 85 of the act framed the kerala legal benefit fund rules, 1991. ..... to the kerala agricultural income tax & sales tax appellate tribunal would attract additional court fees under the court fees and suits valuation act, 1959. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1988Ker311
..... division bench did not advert to sub-section (1-a), but the decision turned on the view taken by the court that an order passed under the provisions of the kerala financial corporation act 1951 did not amount to a decree and therefore it was not a case of execution of a decree. ..... section (1-a) could not have been considered by the earlier division bench because the amendment came only later. ..... is not possible to treat execution of a mortgage governed by the provisions of the transfer of properly act as a waiver contemplated under sub-section (1-a) of section 60 of the code. ..... counsel for the appellants would contend that those decisions were pronounced without reference to the effect of sub-section (1-a) of section 60, introduced by amendment in 1976. ..... having any interest in the immovable property can subject the property to mortgage, subject only to the limitations, if any, under the provisions of the transfer of property act or in other acts governing the field. ..... that is because by act of parties and operation of the provisions of the transfer of property act property is subject to ..... is not taken away by the provisions of the transfer of property act or of any other statute. ..... kerala financial corporation 1986 ker lt 539 : (air 1987 ker ..... as we have indicated is a transaction covered by the transfer of property act. ..... is a case of attachment and sale in execution of a money decree, undoubtedly, property will have to be treated as exempt under the provisions of section 60(1)(c) of the act. .....
Tag this Judgment!Court : Kerala
Reported in : [1983]143ITR404(Ker)
..... before the court that since section 35(2) of the act refers to section 18 also, section 8(1) of the amending act saves even assessments which were not escaped assessments. ..... on the principal officer thereof a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 17 and may proceed to assess or reassess such income and the provisions of this act shall so far as may be, apply accordingly as if the notice were a notice issued under that sub-section : provided that the tax shall be charged at the rate at which it would have been charged if such income had ..... arose in that case was whether section 8(1) of the act 15 of 1970 would apply to a case of escaped assessment section 8(1) stated that assessment or reassessment made or purported to have been made under section 35 before april 27, 1970, shall be deemed to be as valid and effective as if such assessment or reassessment has been made under the section as amended by the amending act. ..... was because the amending act itself drew ..... the amending act specifically refers to section 35 of the act. ..... cannot be spelt out without reference to the amending act 15 of 1970. ..... drawn in the context of section 8(1) of the amending act 15 of 1970. ..... the learned counsel for the petitioner also contended that before issuing the escaped assessment notices under section 35(1) of the act, the first respondent ought to have recorded his reasons for doing so and since he did not do so, the ..... state of kerala [1973 .....
Tag this Judgment!Court : Kerala
Reported in : [1964]15STC620(Ker)
..... of april, 1963, shall for all purposes be deemed to be, and to have always been, validly assessed, levied or collected as if they were assessed, levied or collected under the said act as amended by this act; and(b) all proceedings taken, orders passed and acts done for the assessment, levy and collection of tax on the purchases of the goods specified in clause (a) during the period specified in that clause by any officer, authority or tribunal shall ..... for all purposes be deemed to be, and to have always been taken, passed and done in accordance with law, and all such proceedings, orders and acts may be continued as if taken, passed and done under the said act as amended by this act:it is clear from the section that what we are concerned with is not an independent act imposing a tax but an amending act making changes in the general sales tax ..... in repealing the general sales tax act, 1125, all that the kerala general sales tax act, 1963, said in section 61 of that act is :(1) the general sales act, 1125 (act xi of 1125), is hereby repealed :provided that such repeal shall not affect the previous operation of the said act or any right, title, obligation or liability already acquired, accrued or incurred there under, and subject thereto, anything done or any action taken, including any appointment, notification, ..... earlier-on 1st april, 1963- by the kerala general sales tax act, 1963. ..... of kerala [1963 ..... state of kerala [1963] ..... of kerala [1963 .....
Tag this Judgment!Court : Kerala
Reported in : [1971]28STC312(Ker)
..... contends that the petitioner is entitled to the exemption under section 10 of the amendment act, while the learned government pleader submits that the case does not fall within ..... urged by the petitioner's counsel is that by virtue of section 10 of the amendment act, he is not liable to pay the amount which he collected as tax from ..... it also appears to me that the legislative intent of section 10 of the amendment act was to exempt all dealers who had not with them any amount collected by them as sales tax between the two dates mentioned therein, namely, date on ..... have been levied or collected if the amendments made in the principal act by this act had not been made, then, notwithstanding anything contained in section 9 or the said amendments, the dealer shall not be liable to pay any tax under the principal act, as amended by this act, in respect of such sale or such part of the turnover relating to such sale. ..... and replaced by the central sales tax (amendment) act, 1969, which came into force on ..... during the period between the 10th day of november, 1964, and the 9th day of june, 1969 and the dealer effecting such sale has not collected any tax under the principal act on the ground that no such tax could have been levied or collected in respect of such sale or any portion of the turnover relating to such sale and no such tax could ..... is taxable under the kerala general sales tax act, 1963, at the point .....
Tag this Judgment!Court : Kerala
Reported in : [1973]30STC537(Ker)
..... act was inserted in the act by section 3 of the kerala general sales tax (amendment) act (act ..... in the course of his business;(2) the purchase must be from a registered dealer or from any other person ;(3) the purchase must be of any goods, the sale or purchase of which is liable to tax under the act; and(4) the purchase must be in circumstances in which no tax is payable under section 5.now, to illustrate this, supposing b purchases goods from a and deals with the goods in one or other of the ways ..... take it outside the limits of the entry which gives the legislature competence to enact the law ; or, it may be open to it to contend in the alternative that the restrictions imposed by the act are so unreasonable that they should be struck down on the ground that they contravene his fundamental rights guaranteed under article 19(1)(f) and (g).referring to the retrospective character of a tax legislation, the supreme court ..... statement of objects and reasons of the amending act is stated to be 'a measure for ..... the constitution (sixth amendment) act, 1956, for ..... section 5 of the kerala general sales tax act, 1963 (hereinafter referred to as the 'act'), charges to tax the taxable total turnover of every dealer subject to certain conditions, 'total turnover' has been defined in section 2(xxvi) of the act to mean the aggregate turnover in all goods by a dealer at all places of business in the state, whether or not ..... validity and construction of section 5a of the kerala general sales tax act, 1963. .....
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