Court : Karnataka
..... it was there held that the scope of exemption under the head cotton fabrics in schedule iii item 7 of the kerala general sales tax act, 1963 would depend upon the definition in item 19 of schedule i to central excise and salt act, 1944 with reference to its amendments upto the 147 relevant date. ..... the bench in girnar traders-i (supra) felt that there were good reasons for reading the provisions introduced by the land acquisition (amendment) act, 1984 (hereinafter referred to as the central act 68 of 1984 ) into chapter vii of the maharashtra regional and town planning act, 1966 (for short, the mrtp act or the state act ) and section 11a of the land acquisition act, 1894 (for short, the land acquisition act or the central act ) is one of such provisions. ..... "(a) where the subsequent act and the previous act are supplemental to each other; (b) where the two acts are in pari materia; (c) where the amendment in the previous act, if not imported into the subsequent act also, would render the subsequent act wholly unworkable and ineffectual; and (d) where the amendment of the previous act, either expressly or by necessary intendment, applies the said provisions to the subsequent act. ..... it was held that the definition of the term manufacture enacted in the central excise and salt act, 1944 - as enlarged by amendment act 6 of 1980 - had to be read into the 1957 act. .....
Tag this Judgment!Court : Karnataka
..... it was there held that the scope of exemption under the head "cotton fabrics" in schedule iii item 7 of the kerala general sales tax act, 1963 would depend upon the definition in item 19 of schedule i to central excise and salt act, 1944 with reference to its amendments upto the relevant date. ..... judgments, summed up the exceptions to this rule as follows : "(a) where the subsequent act and the previous act are supplemental to each other; (b) where the two acts are in pari materia; (c) where the amendment in the previous act, if not imported into the subsequent act also, would render the subsequent act wholly unworkable and ineffectual; and (d) where the amendment of the previous act, either expressly or by necessary intendment, applies the said provisions to the subsequent act " applying the above test, it may safely be said that the provisions of the la act that are made applicable to the bda act are in the nature of legislation ..... it was held that the definition of the term "manufacture" enacted in the central excise and salt act, 1944 - as enlarged by amendment act 6 of 1980 - had to be read into the 1957 act. .....
Tag this Judgment!Court : Karnataka
..... iv was there held that the scope of exemption under the head "cotton fabrics" in schedule iii item 7 of the kerala general sales tax act, 1963 would depend upon the definition in item 19 of schedule i to central excise and salt act, 1944 with reference to its amendments upto the relevant date. ..... the bench in girnar traders-i (supra; felt that there were good reasons for reading the provisions introduced by the land acquisition (amendment) act, 1984 (hereinafter referred to as the "central act 68 of 1984")into chapter vii of the maharashtra regional and town planning act, 1966 (for short, "the mrtp act" or "the state act") and section 11a of the land acquisition act, 1894 (for short, "the land acquisition act" or "the central art") is one of such ..... (supra) can be usefully noticed where the court after analyzing various judgments, summed up the exceptions to this rule as follows : "(a) where the subsequent act and the previous act are supplemental to each other; (b) where the two acts are in pari materia; (c) where the amendment in the previous act, if not imported into the subsequent act also, would render the subsequent act wholly unworkable and ineffectual; and (d) where the amendment of the previous act, either expressly or by necessary intendment, applies the said provisions to the subsequent act. ..... was held that the definition of the term 'manufacture " enacted in the central excise and salt act, 1944 - as enlarged by amendment act 6 of 1980 - had to be read into the 1957 act. .....
Tag this Judgment!Court : Karnataka
..... it was there held that the scope of exemption under the head cotton fabrics in schedule iii item 7 of the kerala general sales tax act, 1963 would depend upon the definition in item 19 of schedule i to central excise and salt act, 1944 with reference to its amendments upto the relevant date. ..... the bench in girnar traders-i (supra) felt that there were good reasons for reading the provisions introduced by the land acquisition (amendment) act, 1984 (hereinafter referred to as the central act 68 of 1984 ) into chapter vii of the maharashtra regional and town planning act, 1966 (for short, the mrtp act or the state act ) and section 11a of the land acquisition act, 1894 (for short, the land acquisition act or the central act ) is one of such ..... (supra) can be usefully noticed 300 where the court after analyzing various judgments, summed up the exceptions to this rule as follows :"(a) where the subsequent act and the previous act are supplemental to each other; (b) where the two acts are in pari materia; (c) where the amendment in the previous act, if not imported into the subsequent act also, would render the subsequent act wholly unworkable and ineffectual; and (d) where the amendment of the previous act, either expressly or by necessary intendment, applies the said provisions to the subsequent act. ..... it was held that the definition of the term manufacture enacted in the central excise and salt act, 1944 - as enlarged by amendment act 6 of 1980 - had to be read into the 1957 act. .....
Tag this Judgment!Court : Mumbai
..... the respondent before the honourable supreme court had been registered as a dealer under the punjab general sales tax act, xlvi of 1948. ..... it is stated that in exercise of the powers conferred under section 93(1) of the finance act 1994, the government of india, amended with effect from 1.5.2011 the notification number 1/2006 service tax dated 1.3.2006, exempting the taxable services of the description specified in column 3 of the table in the notification from so much of the service tax leviable thereon under section 66 of the finance act 1994, as is in excess of the service tax calculated on a value which is equivalent to the percentage specified in column number 5 of the said table, of the gross amount charged by the service provider for providing the taxable service. ..... the only other judgment and stated to be dealing with this controversy is that of the learned single judge of kerala high court in the case of kerala classified hotels and resorts association v/s union of india reported in 2013-tiol-533-hc-kerala-st. ..... governor of delhi, reported in (1980) 2 scc 167, the honourable supreme court held that when meals were served to casual visitors in the restaurant operated by the assessee in its hotel, the service was for satisfaction of a human need and did not constitute a sale of food. ..... (3) (1980) 2 scc 167 m/s northern india caterers (india) ltd. v/s lt. .....
Tag this Judgment!Court : Karnataka
..... the assessee claimed exemption from payment of local tax under the andhra pradesh general sales tax act, 1957, on the ground that the transactions were inter-state transactions, but the assessing authority subjected the transit sales to tax under the andhra pradesh act holding the transaction intra-state transactions. ..... the supreme court has further observed as follows: "we are surprised at the attitude of the states which have put forward the plea that on the passing of the 46th amendment the constitution had conferred on the states a larger freedom than what they had before in regard to their power to levy sales tax under entry 54 of the state list. ..... it is in this backdrop and having considered overall facts and circumstances of the case, the kerala high court observed that the tribunal had rightly held that the transfer of materials in the course of execution of work in kerala do not amount to inter-state sale of goods from outside the state to kerala. ..... (supra), the kerala high court upheld the order of the tribunal having found that the assessee therein, brought the goods on stock transfer basis from mumbai, coimbaore, etc. ..... to kerala, stocked them in the state and used them in the execution of works contracts. ..... ) and the judgment of kerala high court in dosal limited vs. ..... state of kerala (2010) 29 vst 158 (ker.) 9. .....
Tag this Judgment!Court : Punjab and Haryana
..... the facts are not in dispute that the sale deed is dated 02.06.2008 and the notice (annexure p-7) was issued on the basis of the objections raised by the audit general vide letter dated 23.02.2010 by the district collector, sangrur to the petitioner- company to appear before him on 15.04.2010 at 10 a.m.this notice was issued under section 47-a of the indian stamp (punjab amendment) act, 1982. ..... petitioner has challenged the amendment carried out by the state of punjab in the indian stamp act, 1899 in the indian stamp (punjab amendment) act, 2005 (hereinafter referred to as 'amendment act, 2005') notified on 16.05.2005 by which section 3-c was inserted after section 3-b in the principal act imposing and charging additional stamp duty as specified in schedule 1-b known as the social security fund on the instruments mentioned in entry 23 of schedule 1-a on the conveyance deeds, which are executed within the area of 5 kms.outside the municipal corporation or class- 1 municipalities in the state of punjab. ..... kutty naha and others.the challenge was to the kerala buildings tax act, 1961, whereby tax on buildings levied solely on the ground of floor area was imposed through out the state. ..... (1980) 1 scc223 r.k.garg v. .....
Tag this Judgment!Court : Supreme Court of India
..... the discussion revolved around the question - whether such a forfeiture is a penalty for the violation of a prohibition contained under section 46 of the relevant sales tax act?. ..... solicitor general submitted that in view of the fact that the act is included in the ninth schedule, the act is immune from any attack on the ground that it violates any one of the fundamental rights contained in part iii of the constitution of india, as was held by a constitution bench of this court in attorney general for india & others v. ..... two ordinances were made in 1943 and 1944, subsequently amended by another ordinance in 1945, all called criminal law amendment ordinances, which continued to be in force in this country by virtue of operation of article 372 and some anterior laws - the details of which may not be necessary for the present purpose. ..... in construing the expression amendment of this constitution i must look at the whole scheme of the constitution. ..... i respectfully adopt the reasoning of lord green in construing the expression the amendment of the constitution. 58. ..... state of kerala and another (1973) 4 scc225dwelt on this subject referring to two english decisions and one american decision stating in substance that the meaning of a word occurring in a statute cannot be ascertained without examining the context and also the scheme of the act in which the expression occurs.[8].34. .....
Tag this Judgment!Court : Supreme Court of India
..... , the question arose whether under section 10 (3) of the kerala general sales tax act, 1963 power was conferred on the government to issue a notification retrospectively. ..... be it noted, in the said case, the controversy related to the kerala building tax act, 1961. ..... after stating the abovesaid proposition the learned judges referred to section 62 of the relevant act which empowered the state government to make rules for the purpose of carrying out the provisions of the act and in that context, observed that the said rule may regulate the amount of fee, the terms and conditions of licences and scale of fees and the manner of fixing the fees payable in respect of such licences, but the said provision by itself did not expressly grant power to make retrospective rules. ..... analysing further the learned judges opined that by virtue of sections 14 and 21 of the general clauses act, when a power is conferred on an authority to do a particular act, such power can be exercised from time to time and carries with it the power to withdraw, modify, amend or cancel the notifications earlier issued, to be exercised in the like manner and subject to like conditions, if any, attached with the exercise of the power. ..... (1980) 2 scc410[21]. .....
Tag this Judgment!Court : Kerala
..... virtue of section 7(1)(a) of kerala general sales tax act 1963, so far as the dealer dealing in gold or silver ornaments or wares, he has the option of paying the tax at 130% of the tax payable by him as conceded in the return or accounts for the immediate preceding year or the tax paid for the immediate preceding year whichever is ..... sri.k.m.firoz this sales tax revision having been finally heard on26 09-2013, the court on the same day passed the following: appendix to st.rev.no.87of2011petitioner's exhibits annexure-a- true copy of the assessment order dated0506/2009 annexure-b- true copy of the order of the deputy commissioner appeals dated2612/2009 annexure-c- true copy of the order of the tribunal dated0911/2010 //true copy// pa to judge manjula chellur, cj & ..... the insertion of 'the tax paid for the immediate preceding year', no further amendment was thought of so far as the explanation ..... available in st.rev.no.87/2011 3 the explanation prior to amendment in the main provision cannot be read into the main provision to understand the additional insertion made to the main provision that is section ..... have a better understanding of section 7(1)(a), one has to read explanation which was available according to the respondent assessee to know that it would mean that the tax in the main provision includes only the tax referable to section 5 and also section 5a and not section 5d. ..... explanation admittedly was in existence prior to amendment inserted (act 7 of 2002) which came into effect .....
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