Court : Mumbai
..... thereunder from the first schedule to ade act 1957 vide section 10, taxation laws (amendment) act, 2007 (act no.16 of 2007) effective from 1st april, 2007, without losing share of central taxes. this enabled states to levy vat on tobacco ..... 5 is annexed as annexure-e to the paper-book. 18. the petitioner has also brought to our notice the following changes which were made by the taxation laws (amendment act, 2007. these, according to the petitioner, are as under: 19. the parliament omitted chapter headings 2401, 2402 and 2403 and sub-heading and tariff item ..... heading 2403 was omitted from the first schedule to the ade act only with effect from 1st april, 2007, vide section 10 of the taxation laws (amendment) act, 2007 (act no.16 of 2007) read with the notification dated 29th march, 2007. the schedule entry a-45 was amended with effect from 1st april, 2007, to delete reference to tobacco .....
Tag this Judgment!Court : Mumbai
Reported in : (1981)22CTR(Bom)41; [1981]128ITR87(Bom); [1980]4TAXMAN381(Bom)
..... (a) of cl. (1) and the proviso to cl. (1) were substituted with retrospective effect from the commencement of the 1961 act by s. 2 of the taxation laws (amend.) act, 1970. the retrospectively amended definition reads as follows :'2. definitions. - in this act, unless the context otherwise requires, - (1) 'agricultural income' means - (a) any rent or revenue derived from land which is ..... , by a new sub-cl. (iii). a new sub-clause, namely, sub-cl. (iv) was inserted by the taxation laws (amend.) act, 1962, and was again amended in 1965. the definition now reads as follows :'(14) 'capital asset' means property of any kind held by an assessee, whether or not connected with his ..... pertinent to note that under s. 2(1) of the indian i.t. act, 1922, as also under the original sub-cl (a) of cl (1) of s. 2 of the 1961 act before it was retrospectively substituted by the present sub-clause by the taxation laws (amend.) act, 1970, income from land which 'is used for agricultural purposes' per se was .....
Tag this Judgment!Court : Mumbai
..... unable to secure any advantage by way of tax avoidance. 43. the aforesaid report of the taxation enquiry commission led to the insertion of entry 92a in list i (union list) to the seventh schedule of the constitution of india by the constitution (sixth amendment) act 1956 which reads thus:- 92a. taxes on the sale or purchase of goods other than ..... or at the rate applicable to the sale or purchase of such goods inside the appropriate state under the sales tax law / value added tax, whichever is lower. 13. similarly, section 8(2) of the cst act as amended by finance act 2002 provides that the rate of tax payable by any dealer on sales not covered under section 8(1) of ..... appropriate state, whichever is higher; and (c) in the case of goods, the sale or, as the case may be, the purchase of which is, under the sales tax law of the appropriate state, exempt from tax generally shall be nil, and for the purpose of making such calculation under clause (a) or clause (b), any such dealer shall .....
Tag this Judgment!Court : Mumbai
..... unable to secure any advantage by way of tax avoidance. 43. the aforesaid report of the taxation enquiry commission led to the insertion of entry 92a in list i (union list) to the seventh schedule of the constitution of india by the constitution (sixth amendment) act 1956 which reads thus:- 92a. taxes on the sale or purchase of goods other than ..... or at the rate applicable to the sale or purchase of such goods inside the appropriate state under the sales tax law / value added tax, whichever is lower. 13. similarly, section 8(2) of the cst act as amended by finance act 2002 provides that the rate of tax payable by any dealer on sales not covered under section 8(1) of ..... appropriate state, whichever is higher; and (c) in the case of goods, the sale or, as the case may be, the purchase of which is, under the sales tax law of the appropriate state, exempt from tax generally shall be nil, and for the purpose of making such calculation under clause (a) or clause (b), any such dealer shall .....
Tag this Judgment!Court : Mumbai
..... 87) a perusal of these definitions together with the section 1(2) would denote as to how the maharashtra value added tax act extends to the whole of maharashtra. it is an act to consolidate and amend the laws relating to the levy and collection of tax on the sale or purchase of certain goods in the state of maharashtra. 88. therefore ..... liable to pay tax in respect of the sale of such motor spirit to the first mentioned trader under the bombay sales of motor spirit taxation act 1946, or the bombay sales of motor spirit taxation act 1946 as extended to the kutch area of the state of bombay and (iii) which has not been processed or altered by him ..... have traditionally been taxed separately, however subject to a single point levy , as done previously under the erstwhile bombay sales of motor spirit taxation act 1958. the relevant charging section 5 of the erstwhile act, provided as follows: 5(1) there shall be levied and collected a tax on the sale or purchases of motor spirit at such stage .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)
..... deduction, the petitioners cannot escape from such consequences.vii) it is a submission of the revenue that there has been no change in the substantive law either by the amendments made by the finance act of 2002 or of 2003 or of 2008. a comparative chart showing how these provisions (section 191, 200 and 201) stood at different points ..... period is not forthcoming. it is no doubt true that the state has enormous powers in the matter of legislation and in enacting fiscal laws. great leverage is allowed in the matter of taxation laws because several fiscal adjustments have to be made by the government depending upon the needs of the revenue and the economic circumstances prevailing in ..... is to be paid. if there is any ambiguity regarding any of these ingredients in a taxation statute then there is no tax in law. then it is for the legislature to do the needful in the matter. the position pre-2008 amendment:8. mr. chagla, the learned senior counsel for the petitioner states, that section 201 on .....
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..... to clear a meaning of a provision of the principal act which was already implicit. a clarificatory amendment of this nature will have retrospective effect and, therefore, if the principal act was existing law when the constitution came into force, the amending act also will be part of the existing law." 52. the above summing up is factually based on ..... that the constitution bench has in unequivocal terms held that there is no scope for accepting the libertarian theory while considering a taxation statute. the constitution bench has further held that a law imposing taxation has to be unambiguous and should prescribe the liability to pay tax in clear terms. 34. it would thus appear ..... the case of j. srinivasa rao vs. govt. of a.p. andanr. (2006) 12 scc 607, while considering the provisions of andhra pradesh motor vehicles taxation act, 1963, an argument was sought to be raised on behalf of the revenue that it was permissible to supply casus omissus. rejecting the said contention and relying on .....
Tag this Judgment!Court : Mumbai
..... the legal profession nor it altered, modified or amended the provisions of the advocates act 1961 or any other relevant statute to their disadvantage. it is well settled principle of law that in matters of taxation laws, the court permits greater latitude to pick and chose objects and rates for taxation and has a wide discretion with regard thereto. ..... i further say that right to justice is available to all. the amendment ..... of list i of schedule vii of the constitution of india. the argument that constitution (88th amendment) act has not been brought into force or effect, will not help the petitioners by any means. there is no bar for taxation and mr. pakale heavily relies upon article 245, article 246 and article 248 of the .....
Tag this Judgment!Court : Mumbai
Reported in : (1990)92BOMLR480; (1990)ILLJ11bBom
..... of such purchases during the period commencing on the 1st july, 1982 and ending on the day immediately preceding the date of commencement of the bombay sales tax (amendment) act, 1990, or is exempted from furnishing such return, by a general or special order issued in this behalf by the commissioner, furnish a consolidated return including therein ..... : upon a true construction of the old section 13aa, on what was the imposition of tax made, or, in other words, what was the incidence of that taxation or the taxable event sales tax could not be imposed unless the goods were actually sold. it was not leviable if there was a transfer in some other form. ..... words about validating statutes in general. when a legislature sets out to validate a tax declared by a court to be illegally collected under ineffective or an invalid law, the cause for ineffectiveness or invalidity must be removed before validation can be said to take place effectively. the most important condition, of course, is that the .....
Tag this Judgment!Court : Mumbai
Reported in : 1984(17)ELT109(Bom)
..... to set out at this stage the relevant statuary provisions.9. clause (3) of article 286 of the constitution of india as substituted by the constitution (sixth amendment) act, 1956, provides that 'any law of a state shall, in so far as it imposes, or authorises the imposition of a tax on the sale or purchase of goods declared by parliament by ..... made it clear that the exemption was for the metal used, and that in the case before them, namely, pyare lal malhotra's case, the object of single point taxation was the commercial commodity and not he substance out of which it was made. the exigibility to tax in pyare lal malhotra's case arose under the tamil nadu general ..... to the provisions on the basis of which we have reached our conclusions. the error was in treating the tamil nadu act and the bombay act as if their provisions and the scheme of taxation thereunder were the same.27. so far as the third question in both these references was concerned, it was mr. jetly's submission that it was not .....
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