Court : Supreme Court of India
1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S). 8996 OF2019CENTRAL GST DELHI - III APPELLANT(S) VERSUS DELHI INTERNATIONAL AIRPORT LTD RESPONDENT(S) WITH CIVIL APPEAL No.2465 OF2020CIVIL APPEAL NO(S). 4751-4753 OF2021JUDGMENT S. RAVINDRA BHAT, J.1. In all these appeals, orders of the Customs, Excise and Service Tax Appellate Tribunal1 (hereafter CESTAT) are impugned by the service tax authorities (hereafter the revenue), who argue that user development fee levied and collected by the airport operation, maintenance and development entities (i.e., the Mumbai International Airport Pvt. Ltd., the Delhi International 1 Final Order No, ST/A/50064/2019-CUIDBI dated 18/01/2019 [by the Principal Bench, CESTAT, New Delhi].; Final Order No.A/88830- -88832/16/STB dated 28.01.2016 [by the Western Zonal Bench, CESTAT, Mumbai].; and Final Order No.A/30739/2019 dated 16.09.2019 [by the CESTAT Regional Bench at Hyderabad].. 2 Airport Pvt. Ltd., and the Hydera...
Tag this Judgment!Court : Supreme Court of India
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.__4083__ OF2020(@ SPECIAL LEAVE PETITION (CIVIL) No.11431 OF2020 ANGLO AMERICAN METALLURGICAL COAL PTY LTD. APPELLANT VERSUS MMTC LTD. RESPONDENT JUDGMENT R.F. Nariman, J.1. Leave granted.2. This appeal is at the instance of an Australian company, Anglo American Metallurgical Coal Pty. Ltd. [Appellant]., which produces and exports certain types of coal. By a Long Term Agreement dated 07.03.2007 [LTA]., between the Appellant and MMTC Ltd. [Respondent]., the Appellant, referred to as the seller in the LTA, agreed to supply certain quantities of freshly mined and washed "German Creek", "Isaac" (Blend of 65% Moranbah North and 35% German Creek coking coals) and "Moranbah North" coking coal to the Respondent. Clause 1 of this LTA is material and states as follows:1. CLAUSE1 MATERIAL, QUANTITY, QUALITY AND DELIVERY PERIOD: The SELLER shall sell and the PURCHASER shall buy, a) The base quantity during the ...
Tag this Judgment!Court : Supreme Court of India
Reported in : (2008)218CTR(SC)359; [2008]304ITR308(SC); JT2008(9)SC312; 2008(11)SCALE492; (2008)9SCC622; 2008(2)LC1144(SC); 2008AIRSCW5841; 2008(6)Supreme1; 2008(11)SCALE492.
Arijit Pasayat, J.1. Leave granted.2. Expressing doubt about the correctness of the judgment rendered by a Division Bench of this Court in Virtual Soft Systems Ltd. v. Commissioner of Income Tax, Delhi : [2007]289ITR83(SC) , a reference has been made by another Division Bench by order dated 7.4.2008 to a larger Bench. The question which was decided in Virtual's case (supra) was as to whether the penalty under Section 271(1)(c) of the Income Tax Act, 1961 (in short the `Act') can be levied if the returned income is a loss. This question has to be considered in the background of the amendment made by Finance Act, 2002 (in short `Finance Act') w.e.f. 1.4.2003 in Explanation 4 to Section 271(1)(c)(iii) of the Act. In Virtual's case (supra) the department placed reliance on Notes on Clauses relating to the aforesaid amendment to submit that the amendment was clarificatory in nature and consequentially it was applicable retrospectively. This argument was rejected by this Court in para 52 of ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2005SC1849; (SCSuppl)2005(2)CHN162; 2005(2)CTC300; JT2005(3)SC339; (2005)3SCC711; [2005]140STC154(SC)
AR. Lakshmanan, J.1. The State of West Bengal - Department of Finance, Calcutta and two others are the appellants in this appeal. Leave was granted by this Court on 30.03.2001 and pending disposal of the appeal, stay of operation of the judgment and order under challenge was passed.2. The above appeal is directed against the final judgment and order dated 04.08.2000 passed by the High Court at Calcutta in W.P.T.T. No. 338 of 2000 whereby the High Court allowed the writ petition filed by respondent Nos. 1 and 2 and declared clause (ii) of Sub-section (4a) of Section 4A of the West Bengal Entertainment-cum-Amusement Tax Act, 1982 (as amended by the West Bengal Finance Act, 1998) is ultra vires to the Constitution.3. Respondent No.1 carries on business as a Multi System Operator (hereinafter referred to as 'MSO') and is engaged in receiving and providing TV signals to individual cable operators of various localities. The respondents are receiving communication signals known as TV signals ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1999SC617; JT1999(10)SC166; 1999(7)SCALE543; (2000)1SCC557; [1999]Supp5SCR452
R.C. Lahoti, J.1. This order shall govern the disposal of a bunch of appeals grouped into three and arising in the backdrop of events stated hereinafter.2. The Uttar Pradesh Entertainments and Betting Tax Act, 1979 (U.P. Act No. 28 of 1979) was enacted and came into force in the State of U.P. on August 16, 1981. It introduced the levy of the entertainment tax payable at a certain percentage on all payments for admission to any entertainment. 'Entertainment' as defined in the interpretation clause includes cinematograph exhibitions amongst others. With a view to encouraging cinema construction the state of Uttar Pradesh extended a scheme of grant-in-aid for permanent cinema houses constructed within a specified period through a Government Order dated 17th September, 1983. Permanent cinema houses constructed under the scheme depending on the population of the areas/towns wherein they were constructed were allowed grant-in-aid equivalent to 100%, 75%, 50% respectively for the first, secon...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1979SC1725; [1979]118ITR461(SC); (1979)4SCC121; [1979]3SCR1133
1. A nascent Chapter (Chapter XIXA) in the Income Tax Act, 1961, enacted by the Taxation Laws (Amendment) Act, 1975, whose beneficiaries are ordinarily those whose tax liability is astronomical and criminal culpability perilous, falls for decoding by this Court in this appeal by the C.I.T. Commissioner of Income Tax (Central), Calcutta, against an adverse order made by the Settlement Commission. Functionally speaking, this Chapter, engrafted in partial implementation of the Wanchoo Committee Report, provides for settlement of huge tax disputes and immunity from criminal proceedings by a Commission to be constituted by the Central Government when approached without objection from the Tax Department. It is based on the debatable policy, fraught with dubious potentialities in the context of Third World conditions of political peculium and bureaucratic abetment, that composition and collection of public revenue from tycoons is better than prosecution of their tax-related crime and litigati...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1998SC3232; JT1998(6)SC508; 1998(5)SCALE388; (1998)7SCC237; [1998]Supp2SCR18; [1998]111STC420(SC)
Syed Shah Mohammed Quadri, J.1. The short question that arises in, this appeal is : whether the word 'tax' in Section 4-AA includes 'turn over tax' levied Under Section 4-AAA of The West Bengal Sales Tax Act, 1954?2. The facts giving rise to this question, lie in a short compass and are not in dispute. The appellant-company is carrying on business of the manufacture of lubricating oil and grease. It was granted certificate of registration under the West Bengal Sales Tax Act, 1954 (for short, the Act). A certificate for permanent registration as small scale industry was granted by the Directorate of Cottage and Small Scale Industries, Government of West Bengal. Under the Act, the authorities granted exemption from payment of sales tax for the period commencing from January 14,1980 to January 14,1985 by Certificate dated 01.04.1980. Notwithstanding the said certificate of exemption, for the period of four quarters ending on 31.03.1984, the appellant was assessed to turnover tax in a sum ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC489; (1976)1SCC660; [1976]37STC423(SC); 1976(8)LC163(SC)
K.K. Mathew, J.1. The short question which arises For consideration in this appeal by certificate is whether the appellant, the Northern Railway, Jodhpur is liable to pay sales tax on the sales of unserviceable materials and scrap etc. for the period in question.2. In view of the definition of the word 'business' in Section 2 of the Rajasthan Sales Tax Act (Act No. 29 of 1954) as introduced with the retrospective effect by the Rajasthan Taxation Laws (Amendment) Act, 1965 (Act No. 9 of 1965), the High Court held that the sales of unserviceable materials were exigible to tax. The definition of the terms 'dealer' in Section 2(f) of the above Act, so far as it is material, runs:'dealer' means any person who carries on the business of buying, selling, supplying or distributing goods directly or otherwise, whether for cash, or for deferred payment, or for commission remuneration or other valuable consideration and includes-(i) the Central or a State Government or any of their Departments} a...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1975SC797; [1975]98ITR209(SC); (1975)3SCC765; [1975]2SCR640
R.S. Sarkaria, J.1. These writ petitions under Article 32 of the Constitution raise a question with regard to the validity of the 2nd Proviso to Clause (3) of the Taxation Laws (Extension to Union Territories) (Removal of Difficulties) Order 2 of 1970. The first five petitions of 1971 were urged earlier by Shri Ashok Sen and the rest have been argued now by Shri N. A. Palkhiwala. They are being disposed of by a common judgment.2. The petitioners are carrying on business in the Union Territories of Goa, Daman and Diu. Respondents 1 and 2 are the Union of India and the Income-tax Officer, respectively.3. Goa, Daman and Diu are erstwhile Portuguese territories which became a part of the Union of India on and from December 19, 1961. Thereupon, the President of India in exercise of powers under Article 240 of the Constitution promulgated the Taxation Laws (Extension to Union Territories) Regulation III of 1963 (for short, the Regulation). By Clause (3) of this Regulation, amongst other laws...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1989SC2015; [1989]179ITR91(SC); JT1989(2)SC571; 1989(1)SCALE1321; (1989)3SCC211; [1989]3SCR293; [1989]74STC447(SC); 1989(2)LC514(SC)
R.S. Pathak, C.J.1. By these writ petitions and transferred cases the petitioners challenge the validity of the levy of cess in respect of tea estates under the West Bengal Rural Employment and Production Act, 1976.2. The West Bengal Rural Employment and Production Act, 1976 (shortly referred to as the 'West Bengal Act') is intended to provide the additional resources for the promotion of employment in rural areas and for implementing rural production programmes. The additional resources are sought lo be raised from two sources, a surcharge on land revenue under Section 3 of the Act and a rural employment cess under Section 4 of the Act. We are concerned here with the levy of the rural employment cess. 3. Originally Section 4 of the West Bengal Act provided as follows:4. (1) On and from the commencement of this Act, all immovable properties on which road and public work cesses are assessed according to the provisions of the Cess Act, 1880, shall be liable to the payment of rural employ...
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