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State Of Karnataka And Anr. Etc. Vs. State Of Meghalaya And Anr. Etc. ...

Court : Supreme Court of India

..... india or state government is made by the parliament under the provisions of the 1998 act. the said act has no provision regarding taxation. the karnataka tax on lotteries act, 2004 90. the karnataka tax on lotteries act, 2004 is an enactment to levy tax on lottery scheme as per section 6 of the said act. the tax is levied at the following rates namely: (a) rupees one lakh and 65 fifty ..... of meghalaya 26 3. reply arguments .294. points for consideration .. ...345. constitutional scheme . 35 6. acts under consideration :6. 1. the lotteries (regulation) act, 1998 . ..626.2. the karnataka tax on lotteries act, 2004 .646.3. kerala tax on paper lotteries act, 2005 ..677. parameters of taxation ..698. meaning of betting and gambling and lotteries 73 9. discussion ..10010. summary of conclusions .119 3 these appeals have been preferred by .....

M/S Shree Shyam Filaments Vs. Cce Jaipur

Court : Rajasthan Jodhpur

..... order dated 14.10.2003 passed by this court in d.b.central excise reference application no.16/2003 under section 35h of the central excise act, 1944 ( the act ).the customs.excise & service tax appellate tribunal, new delhi ( the tribunal ) has referred the following questions for decision of this court alongwith the statement of case:- (1) ..... delivering charges to the assessable value of goods. according to the learned counsel, after regularly disputing the department s claim, if the assessee made the d.b.other tax reference no.24/2004. m/s shree shyam filaments versus cce, jaipur // 7 // payment because of intense pressure of the department and under the threat of coercive ..... the case as also the principles expounded in the cited decisions. sub-section (1) of section 11-b of the act, as then applicable, being directly relevant for the present purpose, could be noticed as under:- d.b.other tax reference no.24/2004. m/s shree shyam filaments versus cce, jaipur // 9 // 11-b. claim for refund .....

Ags Entertainment Private Limited Vs. Union of India

Court : Chennai

..... scc634(federation of hotel & restaurant v. union of india and others). in the said case, challenge was to the levy of tax under the expenditure tax act, 1987 enacted by parliament. the act envisaged a tax at 10 percent ad valorem on chargeable expenditure incurred in the class of hotels, wherein room charges for any unit of residential ..... is an intangible and transfer of right to use for trademark for consideration is deemed sale and therefore, the consideration is taxable under tamil nadu general sales tax act, 1959.59. whether temporary transfer of copyright or permission to use or enjoyment amounts to sale of goods or deemed sale within the meaning of article ..... , tamil nadu taxation special tribunal and others) where the transfer of trademark, an intangible property was held to be goods as per tamil nadu general sales tax act, 1959. division bench of this court held that the trademark is the property right and it exclusively belongs to the party who has registered it and transfer .....

Prakash Chand Vij Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2005)95TTJ(Chd.)409

..... were discussed and co-related. it was also stated that the block assessment was framed under section 158bc r/w section 144 of it act which shows that the assessment was framed ex parte.however, learned cit(a) in the presence of both the parties, after appreciating the facts in right perspective and verifying the investments with cash flow ..... for rebate available in different years in respect of interest income of the block period in terms of section 80l of the it act, 1961. 3. that on the facts and in the circumstances of the case, learned cit(a) has erred in sustaining the addition of rs. 1 lakh on account of household expenses. 4. that on the ..... only confirmed the action of the ao by stating that no such deductions under chapter vi-a of it act are available for computing income of the block period. it seems that learned cit(a) had not considered the provisions of the act in right perspective. in our opinion, cumulative effect of the language of section 158bb, explanation thereto, and .....

M/S.Travel Aid and Others Vs. Commissioner of Service Tax, Chennai

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

..... file the statutory return the assessee had suppressed the facts with willful intent to evade payment of service tax and the extended period of time limit under section 73 of the act is very much invocable in this case for demand of service tax for the disputed period. the above finding is not sustainable once the honble high court of ..... extended period of time limit as provided for such situation under section 73 of the finance act stood at the relevant point of time and after 10.09.2004. i observe that the failure on the part of the assessee to remit the service tax due especially when the honble high court of madras upheld the levy and their ..... and adjudicated the notice by the impugned orders, upholding the liability to service tax during the period april 2000-01 under the provision to section 73 (1) together with interest, and imposing penalties under the provisions of sections 76, 77 and 78 of chapter v of the finance act, 1994. hence these appeals. 3. i have heard both sides. the .....

Mahindra and Mahindra Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(186)ELT216Tri(Mum.)bai

..... be reversed on amounts equivalent to the credit availed on inputs per tractor and also requested for deductions on account of sales tax and other taxes from total price of tractors to arrive at 8% reversed amount on price of tractors.1.3 the dy. commissioner informed under ..... lot of interesting and learned plea were made by both sides on the interpretation of rule 6b, the levy of education cess under finance act and catena of decision were relied upon. the ld.dr. is in the last sentence of the written submission stressed with a plea ..... of a commissioner at the best.2.3 an appeal under section 35b of the central excise act, 1944 be entertained against an order of a commissioner as an adjudicating authority. in this case the commissioner has applied his mind but ..... not acted as such. commissioner disposal of a representation made even in term of an allahabad high court order was not held .....

Bangalore Turf Club Limited Vs. The State Of Karnataka

Court : Karnataka

..... writ petition impugning the definition of goods under section 2(52) of central goods and services tax act, 2017 and consequential notifications to the extent it levies tax on lotteries. the petitioner seeks declaration that the levy of tax on lottery is discriminatory and violative of articles 14, 19(1)(g), 301 and 304 of the constitution ..... challenge on the ground of hostile discrimination with regard to only three categories of actionable claims, i.e., lottery, betting and gambling whereas all other actionable claims are not being taxed under act, 2017. he submits that taxing only three items has no nexus with the object sought to be achieved. no rationale has been provided ..... made in the judgment were only an obiter dicta and not declaration of law?. (iv) whether exclusion of lottery, betting and gambling from item no.6 schedule iii of 63 central goods and services tax act, 2017 is hostile discrimination and violative of article 14 of the constitution of india?. (v) whether while .....

Mysore Race Club Limited Vs. The State Of Karnataka

Court : Karnataka

..... writ petition impugning the definition of goods under section 2(52) of central goods and services tax act, 2017 and consequential notifications to the extent it levies tax on lotteries. the petitioner seeks declaration that the levy of tax on lottery is discriminatory and violative of articles 14, 19(1)(g), 301 and 304 of the constitution ..... challenge on the ground of hostile discrimination with regard to only three categories of actionable claims, i.e., lottery, betting and gambling whereas all other actionable claims are not being taxed under act, 2017. he submits that taxing only three items has no nexus with the object sought to be achieved. no rationale has been provided ..... made in the judgment were only an obiter dicta and not declaration of law?. (iv) whether exclusion of lottery, betting and gambling from item no.6 schedule iii of 63 central goods and services tax act, 2017 is hostile discrimination and violative of article 14 of the constitution of india?. (v) whether while .....

Jiwankumar Sitaram Sondhi Vs. the Commissioner of Sales Tax Maharashtr ...

Court : Mumbai

Reported in : 2001(4)BomCR589; (2001)3BOMLR190; [2002]127STC234(Bom)

..... the number of tickets purchased or sold by the first dealer in the state of maharashtra and that the impugned amending act has no nexus with the number of lottery tickets in a draw because the entire draw is taxed at a fixed rate. further, the element of turnover or the actual sale within the state which ought to ..... . section 8-d reads as follows:'section 8-d : 8d. (1) notwithstanding anything contained in any other provisions of this act, every dealer in lottery tickets in the state shall be liable to pay tax on sales thereof, only under this section, as provided in the table hereunder. -tablesr. no.type of drawrate per draw1.weekly drawrupees twenty thousand ( ..... 1) shall be paid ten days prior to the draw.' reading of the impugned amending act shows that section 8-d starts with a non obstante clause. the said section seeks to levy tax on lottery tickets. this section deals only with levy of tax on lottery tickets. it constitutes a separate code by itself. the first part of the section, .....

Shanthi Saroop Sharma and anr. Vs. State of Punjab and ors.

Court : Punjab and Haryana

Reported in : AIR1969P& H79

..... in r. m. d. c. (mysore) private ltd. v. state of mysore air 1962 sc 594, a case arising out of the mysore lotteries and prize competitions control and tax act 1951, it was held that by passing a resolution as to control and regulation of prize completions, the mysore legislature had not surrendered to the parliament the ..... v. employees' state insurance corporation, air 1957 all 136, special contribution payable by an employer under chapter v-a of the employees' state insurance act was considered to be a tax on the ground that it was a compulsory exaction recoverable in the event of nn-payment as arrears of land revenue, levied by public authority for ..... on all persons liable to obtain a mining lease with respect to minor minerals and would, accordingly, come within the meaning of a 'tax' under article 265. the question is whether the act has authorised this imposition specifically. the answer is clearly in th negative . for section 9, which authorises the imposition of a royalty from .....