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Apr 18 1994

Entry Tax Officer, Bangalore Etc. Etc. Vs. Chandanmal Champalal and Co ...

Court: Supreme Court of India

Decided on: Apr-18-1994

Reported in: JT1994(3)SC334; 1994(2)SCALE627; (1994)4SCC463; [1994]3SCR545; [1994]95STC5(SC)

B.P. Jeevan Reddy, J.1. Leave granted in the S.L.P.2. Entry 52 in List-II of the Seventh Schedule to the Constitution, says


May 02 2001

Director of Entry Tax and ors. Vs. Mahindra and Mahindra and anr.

Court: Supreme Court of India

Decided on: May-02-2001

Reported in: JT2001(5)SC544; (2003)11SCC749

Acts/Rules/Orders: Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 - Section 19Disposition: Appeal allowedOrder1. The Taxes of Entry of … goods into the Calcutta Metropolitan Area 'for consumption, use or sale therein....'Section 19 of the Act provides for refund of the tax where the prescribed authority is satisfied that any specified goods upon which the tax had


Mar 02 2000

Entry Tax Officer and ors. Vs. Uptron India and anr.

Court: Supreme Court of India

Decided on: Mar-02-2000

Reported in: (2001)9SCC350

JJ.1. This matter arises under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 (hereinafter referred to as “the Act”). In the course of assessment proceedings arising under the Act, it was noticed that


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Feb 16 2000

Director of Entry Tax and ors. Vs. Dalmia Industries Ltd.

Court: Supreme Court of India

Decided on: Feb-16-2000

Reported in: 2000(9)SCC422

milk and sugar. According to the respondent, it is exempt from the tax levied under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 by reason of Entry 5 in the Schedule thereto. That … S.P. Bharucha,; S.N. Phukan and; Ruma Pal, JJ.1. The respondent manufactures DIL Instant Milk Mix. It is used principally in the preparation of tea and coffee. It is


Jul 03 2003

Director of Entry Taxes Vs. Sushil Kumar Sharma and ors.

Court: Kolkata

Decided on: Jul-03-2003

Reported in: (2004)1CALLT19(HC)

31, page 7 of the Paper Book, it appears that this amount was directed to be deposited as Entry Tax for release of the goods together with the indemnity bond, penalty and the same were directed to … Advocate appearing for the appellants, has confined his argument only on three questions. The first question is with regard to the liability of the Department to pay interest on the amount deposited by the writ petitioners/respondents in


Oct 31 1990

Siddhagiri Vs. Entry Tax Officer, Ii Circle, Commercial Tax Department ...

Court: Karnataka

Decided on: Oct-31-1990

Reported in: 1991(1)KarLJ112; [1993]89STC221(Kar)

In all these writ petitions, the petitioners have questioned the legality of the levy of entry tax in respect of goods brought within a local area and re-exported after sale to places outside the local area, under


Apr 15 1983

Hindustan Milkfood Manufacturers Limited Vs. Director of Entry Tax, We ...

Court: Supreme Court of India

Decided on: Apr-15-1983

Reported in: AIR1983SC586; (1983)2CompLJ209(SC); 1983(1)SCALE390; (1983)3SCC1; [1983]2SCR754

leave is directed against the order of the Assistant Director, Entry Tax, Government of West Bengal, the second respondent, dated 25.9.1979 dismissing the case of the appellant Hindustan Milkfood Manufacturers Limited in Appeal Case No. 3970 H


Jul 25 1997

Lingaraj Poly Sacks Vs. Additional Entry Tax Officer and Another

Court: Karnataka

Decided on: Jul-25-1997

Reported in: AIR1998Kant306; [1998]109STC516(Kar)

ORDERTirath S. Thakur, J. 1. The petitioner, a registered dealer under the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein


Apr 11 1991

Deans Sales Depot Vs. Entry Tax Officer-cum-commercial Tax Officer and ...

Court: Karnataka

Decided on: Apr-11-1991

Reported in: [1993]88STC483(Kar)

the petitioners can be subjected to levy of entry tax under entry 7 of the Schedule. Entry 7 reads thus : '7. Industrial machinery and parts and accessories thereof.' Prior to the amendment of the Schedule by


Mar 22 2002

Sushil Kumar Sharma and ors. Vs. Director of Entry Taxes and ors.

Court: Kolkata

Decided on: Mar-22-2002

Reported in: (2002)3CALLT395(HC)

to my notice to the appropriate provision of law. It appears from Section 19 of the taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 that such refund will be made to the dealer by … Amitava Lala, J.1. By this writ petition 42 writ petitioners are largely affected on account of non-payment of refund. All of them have made a joint writ petition after making an appropriate Court Fees through Smt. Sanghamitra


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