Court : Supreme Court of India
..... sales tax legislations are in consonance with article 366(29-a) as per the constitution 46th amendment act, 1982. the expression dealer is defined in section 2(b) of the central sales tax act and, accordingly, under the respective state acts to mean any person who carries on (whether regularly or otherwise) the business of buying, ..... (2018) 9 scc1and cit vs. motor & general stores pvt. ltd., air1968sc200to emphasize that taxing statutes ought to be specific and must be interpreted strictly, as taxation on citizens should not be subject to the whims and fancies of the government. learned senior counsel adopted the arguments with respect to mohd. ekram khan. that the ..... central excise, mumbai vs. fiat india private limited, (2012) 9 scc332 this court observed that consideration means something which is of value in the eye of the law. in other words, it may consist either in some right, interest, profit or benefit accruing to one party, or some forbearance, detriment, loss or responsibility, .....
Tag this Judgment!Court : Supreme Court of India
..... it is submitted that therefore, being manufacturers, the appellants were allowed the exemption. it is submitted that however, thereafter, in view of the amendment to section 2(17) of the act, 1994 w.e.f. 01.08.2001, blending of tea was excluded from the definition of manufacture and, therefore, the appellants ceased to be ..... legitimate expectation against a statute is contrary to the rule of law, we must first take such an interpretation to its logical conclusion. if the aforesaid interpretation is adopted, then the state, by way of amendments, can entice persons and institutions to act in civil appeal no.2297 of2011page 51 of 65 a certain ..... law is not made in consonance with public interest. it is submitted that in the present case, the respondents have failed to showcase any public interest in rescinding the benefits. 4.4 it is submitted that since in this case, the appellants were denied benefit on account of amendment made in the definition of manufacture under section 2(17) of the act .....
Tag this Judgment!Court : Supreme Court of India
..... 2404.50 and 2404.60 of the schedule to the central excise tariff act, 1985 (5 of 1986).5. the 1988 amendment to section 14 of the cst act was with a view to align the description of goods in that law, with the description in the cet act, as is clear from the finance bill, 1988. heading 24.04 of ..... identical, which is reliance on kothari products ltd. (supra); that when specific goods are exempted, they cannot be taxed by inclusion in the notification relating to rate of taxation, notwithstanding that the authority to exempt, and the authority to tax or increase rates, resides with the state or the same authority. the dealer/appellants also relied on ..... efficacy or validity of notifications introducing as entries in a schedule(s) and subjecting them to tax, when those articles are part of the statute or are exempted from taxation. the assessees contentions therefore, fail on this point.56. turning next to the question of whether pan masala was an exempted item, being tobacco , it is .....
Tag this Judgment!Court : Supreme Court of India
..... rouge, nail cutters, sanitary towels and napkins, astringent lotions, pre-shave and aftershave lotions and creams, moisturisers of all sorts and personal (body) deodorant. by amendment to the tngst act, in 1994, the following explanation was added, below item i (iii), part f, of the first schedule: explanation- any of the items listed above even ..... powder, whether or not medicated in the specific entry or class of entries, enumerating cosmetics. hence, like in the kerala case, the plain meaning of that taxation head or entry had to be given, as there was no ambiguity. consequently, the findings recorded by the high courts are justified.54. for these reasons ..... the article fell within the cosmetic class of products while classifying it. therefore, the expression medicated was used, in conjunction with talcum powder . when consciously the law classified the goods and grouped them together as part of one entry, the court has to give effect to their plain intendment. thus, the inclusion of .....
Tag this Judgment!Court : Supreme Court of India
..... in holding that the product in question would fall under chapter 30 and not under chapter 33 of the first schedule to the central excise tariff act, 1985 as amended in the year 2012. 8.1. learned asg has stressed upon the necessity for re-look into the classification of the product in question with ..... but by their popular meaning for the purpose of interpretation. this court said: - 5. it is well established that in interpreting tariff entries in taxation statute like the excise act, where the primary object is to raise revenue and for that purpose various products are differently classified, the entries are not to be understood in their ..... accept that the proposition therein, to the effect that the meaning ascribed by the authorities issuing notification is a good guide of a contemporaneous composition of exposition of law, has any application 73 to the present case. the applicable principles, as noticed from the decisions in bpl pharmaceuticals and vicco laboratories (supra) remain that .....
Tag this Judgment!Court : Supreme Court of India
..... release order facility shall not be available for procurement of inputs 11nder advance authorization scheme except for inputs listed in schedule 4 of central excise act, 1944 read with the taxation laws (amendment) act 2017 no 18 of 2017, with effect from july l, 2017. ras are directed not to issue aro except for schedulc-4 items as ..... article on its supply in india, on the value of the imported article as determined under sub-section (10).45. section 3 of the customs tariff act, 1975 as amended after the coming into force of the gst regime, provided for levy of the following additional duties: (1) levy of a duty (referred to as ..... and invites lesser resistance.67. therefore, there is no constitutional compulsion that whilst framing a new law, or policies under a new legislation particularly when an entirely different set of fiscal norms are created, overhauling the taxation structure, concessions hitherto granted or given should necessarily be continued in the same fashion as they were .....
Tag this Judgment!Court : Karnataka
..... address the problems of poverty, unemployment and slow development. to achieve these objectives, it has been our endeavour in the last nine months to foster a stable taxation policy and non- adversarial tax administration. a very important dimension to our tax administration is the fight against the scourge of black money. a number of measures ..... s chance to fly. kuch to phool khilaye humne, aur kuch phool khilane hai mushkil yeh hai bag me ab tak, kaante kai purane hai 38 95. taxation is an instrument of social and economic engineering. tax collections help the government to provide education, healthcare, housing and other basic facilities to the people to improve ..... should have waited and at best could have acted if there is impeachable and empirical evidence warranting such a drastic incursion into the vested right of the homebuyer. he also highlights that in law there can only be one default. a homebuyer who before the amendment could by himself set the law into motion, is now left at the .....
Tag this Judgment!Court : Supreme Court of India
..... be the goods. this would be an incorrect approach since the expression goods had not been altered by the 46th amendment and the ingredients of sale continues to have the same definition; c) however, this does not mean that the ..... that it is true that different aspects of a transaction can be taxed through separate provisions. the aspect theory permits taxation of two different aspects or features of a transaction. for instance, in a catering contract, supply of food was ..... venkataraman, learned additional solicitor general of india appearing on behalf of the revenue has submitted that the substantial question of law arises for the consideration of this court is, whether engineering design & drawings of various models imported by the respondent for ..... under the category of design services as defined under section 65(35b) read with section 65(105)(zzzzd) of the finance act, 1994 during the period june, 2007 to september, 2010, the revenue has preferred the present appeals.2. that the respondent .....
Tag this Judgment!Court : Supreme Court of India
..... impugned judgments. legal position8 before we analyze the evidence, we must note that we are dealing with sections 7 and 13 of the pc act as they stood prior to the amendment made by the act 16 of 2018 with effect from 26th july 2018. we are referring to sections 7 and 13 as they stood on the date of ..... is not restricted to pecuniary gratifications or to gratifications estimable in money. (c) "legal remuneration" the words "legal remuneration are not restricted to remuneration which a public servant can lawfully demand, but include all remuneration which he is permitted by the government or the organisation, which he serves, to accept. 7 criminal appeal no.1669 of 2009 (d) " ..... 2009 presumption is also subject to rebuttal. section 20 does not apply to section 13(1)(d) (i) and (ii) of the act. (h) we clarify that the presumption in law under section 20 of the act is distinct from presumption of fact referred to above in point (e) as the former is a mandatory presumption while the latter is .....
Tag this Judgment!Court : Supreme Court of India
..... the high courts on the said question. it was observed that in view of there being a dichotomy of opinion on the issue, the law commission took cognizance of the same and suggested an amendment to order xlvii rule 1 cpc which led to the insertion of the 68 explanation after order xlvii rule 2 cpc. the following cases ..... a superior court would mean a larger bench of this court which would pass a judgment or order contrary to the judgments sought to be reviewed.42. however, in taxation matters, the position is slightly different. in bharat sanchar nigam ltd. vs. union of india (2006) 3 scc1 it was observed that overruling of a decision takes place ..... -judge bench took a view that the judgment in pune municipal corporation did not consider several aspects relating to the interpretation of section 24 of the l.a. act, 2013 act. pune municipal corporation was a judgment by a bench of coordinate strength of three judges. two of the three learned judges in indore development authority vs. shailendra .....
Tag this Judgment!