Taxing Statutes - Judgment Search Results
Home > Cases Phrase: taxing statutes Court: karnataka Year: 1998 Page 1 of about 347 results (1.087 seconds)Oil Seeds, Oil Trade and Industry's Association and Anr. Vs. State of ...
Court : Karnataka
Decided on : Mar-17-1998
Reported in : [1998]111STC234(Kar)
..... apart from its meaning in any other statute it is interesting to note that in a case before the allahabad high court in annapurna ..... apart from its meaning in any other statute it is interesting to note that in a case before the allahabad high court in annapurna ..... to earlier may be summarised as follows 1 a sales tax statute being one levying tax on goods any particular term used to specify an item .....
Tag this Judgment! Ask ChatGPTBellad Automobile Engineers Vs. K.A.T. and ors.
Court : Karnataka
Decided on : Jan-21-1998
Reported in : [1998]111STC121(Kar)
..... the case of polestar electronic pvt ltd v additional commissioner sales tax reported in 1978 3scr98 wherein it is held that the courts ..... of law that the fiscal statute must be interpreted strictly as per the law of the statute the courts cannot draw inferences from the language used in the taxing statute in this regard we refer .....
Tag this Judgment! Ask ChatGPTSha Hirachand Dungarchand and Co. Vs. the Asst. Commn. of Commr. Taxes
Court : Karnataka
Decided on : May-26-1998
Reported in : ILR1998KAR2960
..... in excess of the composition fee provided for composition of offences provided for under the taxing statute the facts of the case material for the adjudication of the dispute is as ..... described as exercise of the statutory power conferred under section 31 of the entry tax act arbitrarily when the statute mandates that the state may collect a stipulated amount under a particular head any collection .....
Tag this Judgment! Ask ChatGPTTirupati Steels Vs. State of Karnataka
Court : Karnataka
Decided on : Jul-28-1998
Reported in : ILR1998KAR3961
..... amongst holders of the same kind of property it must therefore be held that a taxing statute is not wholly immune from attack on the ground that it infringes the equality clause in article 14 though the courts are not concerned with the ..... policy under tying a taxing statute or whether a particular tax could not have been imposed in a different way or in a way .....
Tag this Judgment! Ask ChatGPTSmt. Achamma and Another Vs. H. Dhanaraj Singh and Others
Court : Karnataka
Decided on : May-26-1998
Reported in : AIR1998Kant318; ILR1998KAR2512; 1998(4)KarLJ318
..... of the petitioners for the proposition that the act referred to above is a taxing statute it does not specify a written statement or memo of compromise as a chargeable for court ..... exclusive rights in respect of the goods or services for that purpose the statute provides for constitution of a committee of three experts on facts held it is clear that there is total non application of mind by the first .....
Tag this Judgment! Ask ChatGPTWipro Information Technology Limited, Mysore and Another Vs. the Colle ...
Court : Karnataka
Decided on : Mar-25-1998
Reported in : 1999(114)ELT814(Kar); 1999(4)KarLJ90
..... of the delegates these principles also apply to taxing statutes the effect of these principles is that the delegate which has been authorised to make ..... operation of the enactment but is strictly ancillary it will authorise the provision of subsidiary means of carrying into effect what is enacted in the statute itself and will cover what is incidental to the execution of its specific provisions but .....
Tag this Judgment! Ask ChatGPTindustrial Investment Bank of India Limited, Bangalore Vs. Indiana Dai ...
Court : Karnataka
Decided on : Aug-21-1998
Reported in : [1999]96CompCas313(Kar); 2000(3)KarLJ283
..... at para 11 concerning interpretation of taxation provision is as follows let it be recalled at this stage that if the court fees act is a taxing statute its provisions have to be construed strictly in favour of the subject litigant vide state ..... consideration of the object and scheme of the act shows that it is a self contained act providing for establishment of the reconstruction bank as a special .....
Tag this Judgment! Ask ChatGPTLotus Roofings (P.) Ltd. Vs. State of Karnataka
Court : Karnataka
Decided on : Jul-17-1998
Reported in : [2001]123STC39(Kar)
..... plastics the view of the tribunal was wrong in the interpretation of entries in a taxing statute full effect should be given to all the words used therein if a particular article ..... part r of the second schedule to the act but by reading two entries together it is evident that all plastic products fall within entry 70 of the first schedule entry .....
Tag this Judgment! Ask ChatGPTAnanda Shetty and anr. Vs. Aithu Poojary and ors.
Court : Karnataka
Decided on : Aug-24-1998
Reported in : 1999CriLJ177; ILR1998KAR3829
..... used therein are shall always be deemed to have been inserted in respect of tax statutes to bring an assessee under tax umbrella and to levy tax for the first time the provision of the act shall always be prospective and shall ..... club cannot be equated with a hotel under the definition to levy luxury tax while the definition of hotel expressly mentions by way of business in the explanation inserted .....
Tag this Judgment! Ask ChatGPTDr. Anand Vs. State of Karnataka and Others
Court : Karnataka
Decided on : Aug-04-1998
Reported in : 1998(6)KarLJ722
..... of the ktcp act is not in the nature of a charging section in a taxing statute but is made dependent on the authority granting permission for change of land use and ..... had declared the subject land as an industrial area in the year 1992 and therefore it cannot be said that the writ petitioner is trying to change the land user a .....
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