Court : Gujarat
Reported in : 1979CENCUS404D; (1980)GLR284; (1980)GLR825
..... state of kerala : [1976]2scr690 , in the context of the luxury tax levied on tobacco under the kerala luxury tax on tobacco (validation) act, 1964, the supreme court has observed:excise duty, it is now well settled, is tax on articles produced or manufactured in the taxing country. ..... in order to appreciate the challenge which has been raised to section 4 of the excise act as amended by act 22 of 1973 which came into force on 1st october 1975, it is necessary to reproduce the old and the new sections in so far as they are ..... 1973ecr60(sc) , in the context of section 4 of the excise act before it was amended, the supreme court has observed that the excise is a tax on the production and manufacture of goods and the excise duty is levied only on the amount representing the manufacturing cost plus the manufacturing profit and excludes post-manufacturing cost and the profit arising from post-manufacturing operation, namely, selling profit (vide paragraph 21 of the report). mr. ..... a subsidiry company, a relative and a distributor of the assessee and any sub-distributor of such distributor.what has been called in question is, the vidth and amplitude of the expression 'where the buyer is not a related person' used in amended section4, supreme court decisions to which we have referred lay down that the price which is the sole consideration for the sale can alone be the assessable value for the assessment of excise duty therefore, the price which reflects extra-commercial considerations cannot .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2002Guj121; (2002)1GLR58
..... 14 of 1982 enacted the bombay motor vehicles (taxation of passengers) (gujarat amendment) act, 1982 wherein for luxury or tourist omnibuses or ordinary omnibuses, the rates are prescribed of additional tax on monthly, weekly or daily buses by amending section 2 of the said act.7. ..... the learned advocate general submitted that in the earlier petition filed before this court by the petitioners, the petitioners had prayed for setting aside the impugned notice demanding payment of composite tax and for declaration that section 3a(5) of the bombay motor vehicles act, 1958 as amended by bombay motor vehicles (gujarat amendment) act, 1992 is ultra vires being violative of articles 14 and 19(1)(g) of the constitution of india. ..... state of kerala : [1980]3scr1388 , the apex court, after interpreting sections 3a 3(2), 5 and 6 of kerala motor vehicles taxation act and more particularly the expression 'shall be levied on all motor vehicles used or kept for use in the state' observed that the words 'used or kept for use in the state' if construed as used or kept for use on public roads of state, act would be in conformity with powers of state legislature under entry 57, list ii of the constitution of india. ..... forms, surrendering certificate and showing intention not to use on road by filing every paper in advance.so far as decision reported in the case of state of kerala v. ..... state of kerala and ors. ..... state of kerala (3) : air1999guj84 kaushik k. ..... state of kerala. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1974Guj31; (1973)GLR10
..... abdul kadir : [1970]1scr700 , the supreme court, while considering the constitutional validity of kerala luxury tax on tobacco (validation) act, 1964, again considered the principles laid down by it in the aforesaid two cases atiabari tea co. ..... (b) impose such reasonable resolutions on the freedom of trade, commerce or intercourse with or within that state as may be required in the public interest: provided that no bill or amendment for the purposes of clause (b) shall be introduced or moved in the legislature of a state without the previous sanction of the president'. ..... in the result, we allow the petition and declare that the amending notification issued by the state government on march 12, 1969, under the bombay essential commodities and cattle (control) act, 1958, is ultra vires its powers under the bombay essential commodities and cattle (control) act, 1958, and is, therefore, void. ..... state of andhra pradesh, air 1970 sc 1864 the supreme court was considering the validity of andhra pradesh motor vehicle (taxation of passengers and goods) amendment and validation act, 1961. ..... the said amending notification, therefore, in our opinion, is ultra vires clause (j) of sub-section (2) of section 4 of the act. ..... on the last ground, therefore, the amending notification, issued by the state government on march 12, 1969, must be struck down.14. ..... we issue a writ of mandamus directing the state government to desist and forbear from implementing and enforcing the aforesaid amending notification. .....
Tag this Judgment!Court : Gujarat
Reported in : 2001(74)ECC51; 2005(179)ELT129(Guj); (2001)4GLR3630; 2006[2]STR300; [2007]7STT29
..... cantonment board, poona : air1959sc582 , under section 100 of the government of india act, 1935, read with entry 50 in schedule vii thereto the provincial legislature had the power to make law with respect to 'taxes on luxuries, including taxes on entertainments, amusements, betting and gambling'. ..... the challenge was on the ground that entry 62 in list ii conferred exclusive power on the state legislature to levy tax on luxuries and entry 54 in list ii empowered the state to levy tax on the sale of goods. ..... the calcutta high court, following the observations of the federal court in ralla ram's case , negatived the contention by holding that the real distinction between these two acts seems to be that whereas the income-tax act purports to tax the true income, there is no such pretence in the west bengal panchayat act which uses the annual value merely for the purpose of valuation of the property to be taxed. 43. ..... and, to build an argument founded on the supposed reasonableness of such an expectation and some loosely drafted comprehensive definition of either 'constitutional law' or a 'constitution', to convince as that what is not so specified and identifiable as a subject of legislation, given in the constitution, must be necessarily prohibited at least as a topic of ordinary legislation, although it may become permissible by an amendment of the constitution, by an addition to it, appears very unrealistic to us ... .....
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