Court : Rajasthan
Reported in : 2008[9]STR351
..... the apex court found that while considering the challenge to the letters of finance ministry clarifying doubts regarding interpretation of provision of section 67, in regard to computation of value of service rendered in the case of photograph services, the real challenge was to amendment in the finance act, which the supreme court had already upheld in the case of kerala colour lab association : [2003]264itr633(ker) .6. ..... the dispute relates to the manner in which the value of service, rendered by them is to be computed for the purpose of determining service tax payable by them.under section 67 of the finance act, 1994, the value of taxable service is defined as gross amount charged by 'the service providers' for such service rendered by them. ..... on 1-7-2003, it was envisaged that while rendering the service, the value of goods and material supplied by the service provider to the recipient of service shall be exempted from the levy of service tax, subject to condition that there is documentary proof specifically indicating the value of the said goods and material supplied.the petitioner's case is that these circular cannot control the provisions made substantively about the valuation of the taxable service to be the value of gross amount charged for the service rendered and the same can include the .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)176CTR(Raj)177
..... mathur, j.by this judgment three writ petitions filed under article 226 of the constitution of india challenging the constitutional validity of the provisions of finance act by which service offered by the chartered accountants, real estate agents (property dealers) and the architects have been brought under the tax net, which is to be charged at 5 per cent of the value of the taxable services provided by them.since the question involved in all the three writ petitions is identical, all the petitions are being disposed of by this common judgment.2. ..... the common ground of challenge in all the three writ petitions is the constitutional validity of the provisions of the finance act by which the services offered by the professionals like chartered accountants, architects and property dealers have been brought under the tax net on the ground of lack of legislative competence of the parliament and discrimination inasmuch as the legislature has picked and chosen some professions and left out the others. ..... the kerala high court in all kerala chartered accountants' association v. ..... 2,500 on such tax the kerala high court in all kerala chartered accountants' association v. ..... rajendra mehta with his usual fairness has brought to our notice that the impugned challenge in the instant writ petitions have been decided against the petitioners by the high court of gujarat, bombay, madras and kerala. .....
Tag this Judgment!Court : Rajasthan
Reported in : 2001(3)WLC19; 2001(3)WLN442
..... . in the above case, the learned single judge while staying the operation of the amendment made by section 3(1) of the kerala finance bill, 1998 imposed the following conditions:'1 ..... . as per section 39 of the kerala motor vehicles act all the vehicles have to be registered with the concerned registration authority and, after registration of the vehicles, the taxation officer has to endorse the rate of tax to be remitted in the registration certificate ..... . according to the newly introduced provision, the petitioners are liable to pay one-time tax at the rates specified in the annexure to the amendment of the kerala motor vehicles taxation act, 1976 ..... . referring to the supreme court decision, the bench observed as follows; 'in that case, the appellant before the supreme court filed a writ petition before the high court challenging the validity of section 6b of the bengal finance (sales tax) act, 1941, imposing a tax on the annual aggregate gross turnover of a dealer whose gross turnover exceeded rs ..... . 9a of the act and the petitioner has already worked out the amount payable by sitting with the department and the feeble contention made by the petitioner to challenge the same was rejected by the learned single judge and by the division bench; and, the waiver of interest asked for by the petitioner itself would show that the petitioner was not challenging the validity and legality of the same but was asking only for clemency .....
Tag this Judgment!Court : Rajasthan
Reported in : [2003]264ITR529(Raj); 2006[3]STR344; 2002WLC(Raj)UC708
..... the common ground of challenge in all the three writ petitions is the constitutional validity of the provisions of the finance act by which the services offered by professionals like chartered accountants, architects and property dealers have been brought under the tax net on the ground of lack of legislative competence of parliament and discrimination inasmuch as the legislature has picked and chosen some professions and left out the ..... by this judgment three writ petitions filed under article 226 of the constitution of india challenging the constitutional validity of the provisions of the finance act by which service offered by the chartered accountants, real estate agents (property dealers) and the architects have been brought under the tax net, which is to be charged at 5 per ..... further, in exercise of the powers conferred by section 93 of the finance act, 1994, the central government has exempted in the public interest the taxable services other than of auditing and accounting provided by a practising chartered accountant in his professional capacity to a client from the whole of service tax leviable thereon vide notification dated october ..... the kerala high court in all kerala chartered accountants' ..... with his usual fairness has brought to our notice that the impugned challenge in the instant writ petitions has been decided against the petitioners by the high courts of gujarat, bombay, madras and kerala. ..... the kerala high court in all kerala chartered accountants' association .....
Tag this Judgment!Court : Rajasthan
Reported in : [2006]146STC310(Raj)
..... learned counsel for the petitioner, has submitted that section 120 of the finance act, 2000 seeking to validate the levy on interest on central sales tax was itself invalid as the provision of section 9 of the central act incorporating sub-section (2b) therein for levying interest on late payment of cst was prospective in nature; the validating act without curing the defect pointed out by the supreme court and failing to amend the section 9 of the central sales tax act retrospectively cannot stand the scrutiny of ..... submitted that section 9(2b) as inserted newly by clause 119 of the finance act, 2000 is prospective in nature; the validation clause annot go beyond main section from which it derives its validity to a validate the past tax and sub-clause (2) of clause 120 of the finance act, 2000 is therefore, beyond the scope of section 9(2b) of the central act and same is therefore, violative of articles 14 and 19 of the constitution of india and consequently, the assessment and the demand notice itself, deserve to be quashed and set aside ..... joy varghese : (1999)9scc124 , where the supreme court has held in the matter of interest on sales tax and arrears of tax in the context of interest that liability to pay such interest under section 23(3) of the kerala general sales tax act, 1963 arises only in case of failure to comply with the provisions of notice of demand and therefore, where there was no notice of demand, the high court has rightly held that ..... the case of state of .....
Tag this Judgment!Court : Rajasthan
Reported in : (2005)197CTR(Raj)1; [2006]283ITR486(Raj); 2004(3)WLC425
..... bombay high court pointed out that the decision of the calcutta high court depended on industrial policy given in the finance act, 1978, where term 'industrial company' was defined to include one which is engaged in processing of goods which is conspicuous by its absence in the finance acts, 1966 and 1967, in defining ' ..... ) was considering the meaning of industrial company within the meaning of section 2(5)(a)(ii) of the finance acts, 1966 and 1967, and has distinguished the decision of the calcutta high court in the case of g.a ..... its bidding on information provided by tea-taster, who notes the appearance of dry tea, the infused leaf and the infusion; the aroma of both the dry tea and the infused leaf are the taste and flavour of the infusion.teas to be used for a blend are selected for the quality, flavour, strength, and body of the liquors and the size and style and density of the leaf.teas are blended by mixing the leaf in a machine consisting of a revolving drum fitted ..... with utmost respect, we are unable to agree with the conclusion reached by the kerala high court in interpreting the expression 'manufacture' or 'produce' by referring to the dictionary meaning of the word 'process' and by ignoring the ratio of the supreme court decision in chowgule's case (supra) distinguishing 'manufacture' and ..... (2003) 58 rlt 595, the supreme court has held that cutting of marble block into marble slabs or tiles does not amount to manufacture as in both the forms marble ..... , 2003, relating to .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2008(1)Raj885
..... exercise of power under rule 15-b, the existence of definite guidelines and policy for allotment of land for the purposes of infrastructure projects is necessary - the reserve price and competitive bidding obviates arbitrariness that the business rules framed under article 166 of the constitution of india are for the convenient transaction of the business of the state government and for the allocation of business among the ministers and such rules cannot over-ride the provisions of the act or the statutory rules; that though the allotment of land to the respondent no. ..... already noticed above in view of the legal position that the rules of business cannot override the statutory provisions and the rules nor the direction can be given by the state government in exercise of its control under section 90(2) in one individual or a particular person and that for the purposes of exercise of power under rule 15b, the existence of definite guidelines and policy for allotment of land for infrastructure project is necessary yet the fact of the matter is that the allotment of, the subject land has been ..... kerala finance corporation : [1988]1scr1079 r. ..... state of rajasthan and : (2003)12scc91 .iii) the land for commercial purpose can be sold only through public auction under the rules of 1974. ..... : (2003)12scc91 . .....
Tag this Judgment!Court : Rajasthan
Reported in : (2007)211CTR(Raj)585; [2008]299ITR368(Raj)
..... the manufacture of article or thing ..... in the present case, the language of section 32 covers leasing or finance companies which give the machinery on hire as in the present case.it was also a case of leasing out machinery on hire basis by the finance companies which purchased machinery and hired out the same to the manufacturer under the agreement of hire and the following reference was answered in the affirmative:whether on the facts and in the circumstances of the case, the tribunal was right in holding that in respect of the machinery owned by the assessee, but leased to third parties and used by them for ..... now, the section 32a of the act has been omitted by the finance act of 1990. ..... in the matter in hand before the kerala high court, the question whether the assessee is an industrial undertaking, was held to be immaterial and irrelevant.36. ..... state of rajasthan (2003) 129 taxman 729 (raj); (2) chief general manager jagannath area v. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1988]71STC204(Raj); 1988(1)WLN625
..... but subsequently, it was found that the declarations given by the assessee-respondent were wrong and so, the revenue levied the penalty under section 46(2) of the kerala general sales tax act, 1963 as 'naphtha' was not a component of the chemical fertilizer though it was used in the manufacture of fertilizer. ..... 12th november, 1958 issued under section 4(2) of the rajasthan sales tax act and section 8(3)(b) of the central sales tax act and observed that after withdrawal of the rajasthan notification, by introduction of the definition of the expression 'raw material' in clause (mm) of section 2 of the act, it could never have been the intention of the legislature while defining 'raw material' that the materials, which were being used and recognised, so, would cease to be raw materials on the insertion of section 2(mm) of the act, particularly when, the definition itself included fuel and lubricant ..... standard metal industries [1980] 45 stc 229 (delhi), section 5(2)(a)(ii) of the bengal finance (sales tax) act, 1941 as extended to the union territory of delhi after the amendment by act 20 of 1959 came up for interpretation. ..... [1972] 29 stc 101 (sc) is also a decision on section 5(2)(a)(ii) of the bengal finance (sales tax) act, 1941. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2005)199CTR(Raj)305; [2006]281ITR177(Raj)
..... which held that the ao has the authority to examine whether the accounts of the company have been maintained in accordance with the requirement of sub-section (1a) of section 115j and in that process if he finds that the accounts of the company are not in accordance with the provisions of the companies act, he could make the necessary changes before proceeding to assess the company to tax under the explanation to section 115j of the it act.the apex court referred to the object of introducing section 115j in the it act deduced from the budget speech of the then finance minister of india made ..... as a matter of fact, the issue is now no more res integra.the kerala high court and andhra pradesh high court had taken the view that while applying section 115j for the purpose of determining alternative tax in order to fix a minimum tax liability on the companies the book profit shown as per p&l; a/c and balance sheet of the company is not open to scrutiny by the ao. ..... the view taken by the kerala high court and andhra pradesh high court in this regard has since been affirmed by the supreme court in apollo tyres ltd. v. .....
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