Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 chapter ii central sales tax Court: chennai Page 4 of about 285 results (0.192 seconds)

indo-swiss Synthetic Gem Mfg. Co. Ltd. Vs. Collector of Customs

Court : Chennai

Reported in : 1992(40)ECC31; 1992(59)ELT345(Mad)

..... refund of the duty paid under mistake or duty collected by the respondents without any jurisdiction or without any authority of law. 5. during the pendency of the above writ petition, the central excises and customs laws (amendment) act, 1991 which was published in the gazette of india extraordinary part ii, sec. 1 no. 54 dated 18th september, ..... high industrial temperatures, which is necessary for the manufacture of synthetic gems. while so, it is manifest that the petitioner had not passed on the incidence of taxation on the customers or buyers. that being the actual position, the ratio of the decision of the bombay high court in solar pesticides pvt. ltd. case (supra ..... in the supplemental affidavit in order to establish that the petitioner had not sold the imported goods to third parties and thereby passed on the incidence of taxation to third parties. the factum of such a statement has not been denied by the respondents and so this court takes that the statement in the supplemental .....

The Special Commissioner and Commissioner of Commercial Taxes and the ...

Court : Chennai

Reported in : 2005(5)CTC451; (2006)IILLJ194Mad; (2005)4MLJ659

..... the order and acknowledgement for the receipt d3 proposals are not available and he has not taken action to get the dealer registered under both acts, bring them to the net of taxation and collect the demand after expiry of notice time and thus he has colluded with the defaulters and allowed them to go scot-free by ..... substituted, namely:-'(c) notwithstanding anything contained in clause (a), a government servant who is under suspension,-(i) on a charge of misconduct; or....'even as per un-amended f.r. 56 (1)(c)(i) we are of the view that order of retention was passed only after the order of suspension, even otherwise, as per the ..... judicial officers and that misconduct is not coming within the purview of mere error in judgment, carelessness or negligence in performance of the duty. likewise, wrong interpretation of law cannot be ground for misconduct. he may have wrongly exercised his jurisdiction, but that wrong can be corrected in appeal and the same cannot always form basis for .....

Mayavaram Financial Corporation Ltd. and ors. Vs. Reserve Bank of Indi ...

Court : Chennai

Reported in : [1971]41CompCas890(Mad)

..... of the depositors that parliament made the impugned enactment, namely, the banking laws (miscellaneous provisions) act, 1963 (55 of 1963), which received the assent of the president on december 30,1963, and was duly published. by this amending act, the reserve bank of india act, 1934, was amended and a new chapter iii-b was introduced after chapter iii-a in ..... have to be borne in mind. (1) the entries should be given a large and liberal interpretation--vide in re central provinces and berar sales of motor spirit and lubricants taxation act, 1938, and waverly jute mills co. ltd. v. raymon & co. (india) ltd. (2) none of the items enumerated in the lists is to be read ..... foreclosing a legal mortgage required stamping as a conveyance on sale (in re lovell and collard's contract). we agree with the contention of mr. chari that the amending act 4/68 introducing an explanation to section 45-i(c) is valid. 40. mr. nambiar next attacks the validity of section 45q on the ground of excessive delegation .....

Tube Investments of India Limited Represented by Its Vice President, T ...

Court : Chennai

Reported in : (2009)226CTR(Mad)313; [2009]185TAXMAN438(Mad)

..... that was a case where the challenge was to the vires of sub-section (2-a) and (3-a) of section 69 of the partnership act, 1932 introduced by the maharashtra amendment act, 29 of 1984. while countenancing the challenge made to the sub-section (2-a) of section 69, the hon'ble supreme court held as ..... reversal of the disallowance, by rectifying the default in any of the subsequent year. therefore, the argument of the petitioners which proceeds on the basis of double taxation is palpably erroneous. since the submission has been made by an erroneous reading of the relevant provision, the said submission is liable to be rejected at the ..... principles. this rule is based on the assumption, judicially recognised and accepted, that the legislature understands and correctly appreciates the needs of its own people, its laws are directed to problems made manifest by experience and its discrimination are based on adequate grounds. the presumption of constitutionality is indeed so strong that in order to .....

M/s. Foxconn India Developer (P) Ltd., Kancheepuram Vs. The Income tax ...

Court : Chennai

..... 194-i. section 194-i was not there when panbari was decided. section 194-i was inserted by finance act, 1994. the definition of the expression "rent" under clause (i) of the explanation itself underwent a change under taxation laws (amendment) act, 2006 with effect from 13.7.2006. therefore, the question on hand has to be decided on the ..... to constitute rental income at the hands of the lessor, obliging the lessee to deduct tax at source under section 194-i of the act. 37. we have already seen from the law on the point that the substance of the transaction is of importance and the answer to the question would depend upon the agreement between the ..... mds.)/2010 dated 30.4.2012.) v. ramasubramanian, j. 1. this tax case appeal filed under section 260-a of the income tax act, 1961, by the assessee, raises the following substantial questions of law: (i) whether the upfront payment made by an assessee, under whatever name including premium, for the acquisition of leasehold rights over an immovable .....

M/S.Rajam Industries (P) Ltd., Vs. the Deputy Commercial Tax Officer, ...

Court : Chennai

..... principles of natural justice as no opportunity was given and no notice was served; that the service of notice is against rule 52 of the rules framed by way of amendment in the year 1984 and as per the ratio laid down in gopal das uttam chand vs. sales tax officer, dehradun [25 stc 229] and kunwar industries & ..... has been a violation of the principle of natural justice or where the order or proceedings are wholly without jurisdiction or the vires of an act is challenged. there is a plethora of case-law on this point but to cut down this circle of forensic whirlpool, we would rely on some old decisions of the evoluntionary era of ..... be challenged if the final order of punishment is passed by relying upon the preliminary investigation wherein statements were obtained in the absence of delinquent officer.38. the law is well settled that those statements obtained during preliminary investigation are only for the purpose of making a prima facie case against the delinquent so as to enable the .....

Uti Bank Ltd. Vs. the Dy. Commissioner of Central Excise, Chennai Ii D ...

Court : Chennai

Reported in : 2007(115)ECC323; 2007LC323(Madras); [2007(2)JCR13(Mad)]; 2007[6]STR82; AIR2007Mad118(FB); 2007(1)LW50

..... of public policy. the basic justification for the claim for priority of state debts rests on the well recognised principle that the state is entitled to raise money by taxation because unless adequate revenue is received by the state, it would not be able to function as a sovereign government at all. it is essential that as a sovereign ..... it will merely revive the arrears outstanding on account of sales tax to which further interest and penalty shall have to be added. the amended section 15(2-a) of the karnataka sales tax act shall apply. the state shall have a preferential right to recover its dues over the rights of the appellant-bank and the property of ..... section 11-aaaa of the rajasthan sales tax act, 1954. section 11-aaaa was introduced in the rajasthan sales tax act, 1954 by way of an amendment in 1989. section 11-aaaa is as follows:11-aaaa. liability under this act to be the first charge.- notwithstanding anything to the contrary contained in any law for the time being in force, any .....

Mrs. S. Bagavathy Vs. State of Tamil Nadu, Rep. by Its Secretary, Law ...

Court : Chennai

Reported in : 2007(2)CTC207

..... are repugnant to the existing provisions of the (i) reserve bank of india act, 1934 read with banking regulation act, 1949; (ii) companies act, 1956; and (iii) criminal law amendment ordinance, 1944 as made applicable by the criminal law (tamil nadu amendment) act, 1997, wherein procedure prescribed for repayment of the dues is more reasonable and ..... occupied by the legislations of the central government, viz., (i) reserve bank of india act, 1934 and banking regulation act, 1949; (ii) companies act, 1956; and (iii) criminal law amendment ordinance, 1944 as made applicable by the criminal law (tamil nadu amendment) act, 1997, as the subject matter deals with (i) the banking under entry 45 of list ..... mills co. ltd. v. union of india case(i) the impugned tamil nadu act with reference to the criminal law amendment ordinance, 1944 as made applicable by the criminal law (tamil nadu amendment) act, 1997(j) the impugned tamil nadu act and the relevant entries, viz., 1, 7 and 8 in list iii of vii .....

R. Gandhi and anr. Vs. Union of India (Uoi) Rep. by the Ministry of La ...

Court : Chennai

Reported in : 1997(3)CTC255

..... this clause shall prevent parliament from enacting at any time law with respect to the same matter including a law adding to, amending, varying or repealing the law, so made by the legislature of the state.both these articles use the words 'provisions contained in an act ' and not the entire act. article 254(2) also uses the words 'matters ..... tax, subject only to the condition that such tax is imposed on all goods of the same kind produced or manufactured in the taxing state, although such taxation is undoubtedly calculated to fetter inter-state trade and commerce.... now clause (b) of art 304 provides that notwithstanding anything in article 301 or 303 the ..... other provisions of part xiii imposes a general limitation on the exercise of legislative powers, whether by the union or the states, under any of the topics -taxation topics as well as other topics - enumerated in the three lists of the seventh schedule, in order to make certain 'trade, commerce and intercourse throughout the .....

Sgs Petro Organic Limited Vs. Commercial Tax Officer

Court : Chennai

..... kerosene oil was taxable only at 4% at first sale and not 25% as per act 21 of 2003. on the aforesaid background of facts, the amendment act 21/2003, by which entry 10 and 18 got amended, came to be challenged before the tamil nadu taxation special appellate tribunal, on abolition of which the matters came before the learned single judge ..... entry 9 of part g of the first schedule taxable at 4% at first sale from 27.3.2002 till 30.6.2002. by a further amendment through seventh amendment act (tamil nadu act 22/2002) kerosene was brought under entry 10 of the eleventh schedule and it was taxable at 4% and this continued till 20.3.2002. thereafter ..... they contained a high alcohol content, so long as they continue to be identified as medicinal preparations they must be treated, for the purposes of the sales tax law, in like manner as medicinal preparations generally, including those containing a lower percentage of alcohol. in the said case the charge of discrimination was upheld having regard to .....