Judgment Search Results Home > Cases Phrase: the kerala tax on luxuries amendment act 2005 1 Page 6 of about 244 results (0.138 seconds)

Vst Distribution, Storage and Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)118STC515Tribunal

..... state of kerala air 1976 sc 182, in which it was held that luxury tax under the kerala act was violative of article 401, but the act was protected under article 404(b), since the assent of the president of india had been obtained.in that particular case, it was held that cigarettes are luxury items within the meaning of entry 62 of list ii, mr. a ..... article 401 or article 403, the legislature of a state may by a law (a) impose on goods imported from other states or the union territories any tax to which similar goods manufactured or produced in that state are subject, so however, as not to discriminate between goods so imported and goods so manufactured or produced; and (b) impose such reasonable restrictions 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. .....

Federation of Hotel and Restaurant Association of India, Etc., Vs. Uni ...

Court : Supreme Court of India

Reported in : AIR1990SC1637; (1989)77CTR(SC)141; [1989]178ITR97(SC); (1989)3SCC634; [1989]2SCR918; [1989]74STC102(SC); 1990(1)LC157(SC)

..... , accepted notions of public finance, and to legislative practice but is, in pith and substance, either a tax on luxuries falling within entry 62 of list ii of the seventh schedule; or a tax on the consideration paid for the purchase of goods constituting an impost of the nature envisaged in entry 54 of list ii, and clearly outside the legislative competence of the union parliament; (b) that even if the 'act' is held to impose a tax which is 'seigneurs' or a 'non-discript', tax with respect to which the union parliament is competent to make a law under article 248 and entry 97 of list i, then, at all ..... 8) of 1975; (b) maharashtra tax on luxuries (hotels & lodging houses) act (xli of) 1987; and (c) kerala tax on luxuries in hotels and lodging houses act (no. ..... at from another angle, the levy presents an anomalous situation by splitting-up a transaction which would otherwise be one of sale of goods and isolating the price of the goods for separate treatment as a distinct subject-mattes for levy of expenditure-tax, thus robbing the stale-power of its substance.learned advocate general for the slate of kerala who intervened made submissions which while being substantially on the lines of the petitioners' contentions, however, sought to qualify that legislative-competence to the extent of operation of the 'act' in union territories ..... in fact, the figures have been amended from time to time and, one has to presume that the legislature had good reason for fixing these standards. .....

Indian Aluminium Co. Etc. Etc. Vs. State of Kerala and Others

Court : Supreme Court of India

Reported in : 1996IIAD(SC)137; AIR1996SC1431; JT1996(2)SC85; 1996(1)SCALE780; (1996)7SCC637; [1996]2SCR23

..... when the appellants thereafter filed a writ petition claiming refund pending writ petition kerala luxury tax on tobacco (validation) act, 1964 was enacted by the state legislature to provide for the levy of luxury tax on tobacco and validated the levy and collection of the fees for licences within the specified period which had received the asset of the president. ..... appeal filed in this court was withdrawn and the sales tax (amendment) act was enacted enhancing sales tax from original 6% per cent to 45 per cent with retrospective effect. ..... pending writ petitions, on august 1, 1988, the state government discontinued the levy of surcharge with effect from that date by issuing an ordinance called the kerala electricity duty (amendment) ordinance, 1988 which later on became an enactment. ..... [1953] scr 1063, the state legislature enacted section 14a and incorporated by way of an amendment act 25 of 1958 to the orissa sales tax act. ..... legislature has to lay down the norms of conduct or rules which will govern the parties and the transactions and require the court to give effect to them;(2) the constitution delineated delicate balance in the exercise of the sovereign power by the legislature, executive and judiciary;(3) in a democracy governed by rule of law, the legislature exercises the power under articles 245 and 346 and other companion articles read with the entries in the respective lists in the seventh schedule to make the law which includes power to amend the law. .....

T.J. Baby and Others Vs. State of Kerala and Others

Court : Supreme Court of India

Reported in : AIR2000SC3013; 2000(71)ECC449; JT2000(9)SC383; 2000(3)KLT382(SC); 2000(6)SCALE105; (2000)7SCC217; [2000]Supp2SCR404

..... 4.54 per bulk gallon' omitted by section 8(3)(ii) of act 4of 1996.26substituted for the words 'country liquor' by section 8(c) of act 4 of 1996.27explanation added by section 8(d) of act 4 of1996.provided that where there is a difference of duty of excise or luxury tax as between two licence periods, such difference may be collected in respect of all stocks of 26 [indian made foreign liquor] or intoxicating drugs held by licensees at the close of the former period. ..... arises for consideration in these appeals is whether the appellants who are fl-1 and fl-3 licence-holders under the abkari act of kerala can be made liable to pay any difference in excise duty due to subsequent increase on the unsold stock of liquor which remained with them at the close of the financial year having purchased the same from the state-owned kerala state beverages (manufacturing and marketing) corporation limited on which duty has already been paid by the state corporation when it was issued out ..... with effect from 1st april, 1996, section 18 of the said act was amended and now the maximum rate of excise duty could be rs. .....

Magaji Mhavarsa Kamakshi Bai Vs. Assistant Commissioner of Commercial ...

Court : Karnataka

Reported in : [2006]146STC473(Kar)

..... in the writ petitions, the appellant herein assailed the constitutional validity of the karnataka tax on luxuries (hotels, lodging houses and marriage halls) act, 1979 (for short, 'the act'), as amended by the karnataka act 6 of 1995. ..... the definition of 'luxury' provided in a hotel defined under section 2(e) of the gujarat tax on luxuries (hotels and lodging houses) act, 1977 is similar to the definition defined under section 2(5) of the act. ..... in conclusion, we do not think that the karnataka state legislature in enacting the impugned amendment act has exceeded its law-making power or contravened any of the provisions of the constitution on the basis of which we could legitimately annul the impugned legislation. ..... the supreme court while examining the scope of entry 62 held that the concept of tax on 'luxury' in entry 62, list ii, of the seventh schedule to the constitution of india, cannot be limited merely to tax things, tangible and corporeal in their aspect as 'luxuries'. ..... state of kerala : [1961]3scr77 ; it must not deny equal protection of the laws as guaranteed under article 14 as held in state of kerala v. ..... union of india : [1989]178itr97(sc) , kerala hotel and restaurant association v. ..... state of kerala : [1990]1scr516 . ..... state of kerala : [1970]3scr383 . ..... state of kerala : [1961]3scr77 , state of andhra pradesh v. ..... state of assam : [1964]5scr975 , state of kerala v. .....

M Far Hotels Ltd. Vs. State of Kerala

Court : Kerala

..... on perusal of records, it is discernible that third respondent authority called for the books of account of the appellant to ascertain the liability under the kerala tax on luxuries act and kvat act so far as banquet halls are concerned. ..... according to the appellant, the statute under which luxury tax is collected, it permits bifurcation of value of food and drinks from the rentals and other amenities by application of rule 3c of the kerala tax on luxuries rules. ..... ------------------------------------------------------------- w.a.no.1009 of 2013 ------------------------------------------------------------- dated this the 20th day of december, 2013 judgment manjula chellur, c.j.the appellant is a company incorporated under the companies act, 1956, a registered dealer so far as kerala value added tax (kvat) and kerala tax on luxuries on the rolls of fourth respondent. ..... state of tamil nadu and another ((2000) 117 stc13 to contend that the expanded definition of tax on sale or purchase of goods introduced in constitution with respect to the amendments in state acts on the definition of dealer and sale, no distinction is made between sale and service by holding the transaction as deemed sale, therefore, tax is leviable on entire charges for supply. .....

V.S.T. Industries Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... 916/2001, a prayer for certain amendments to the writ petitions was made in view of the amendments brought to the assam taxation (on luxuries) act, 1997 by enacting the assam taxation (on luxuries) (amendment) act, 2000 assailing the legality and validity of the amendment act of 2000. ..... the instant miscellaneous application has been filed taking recourse to the pending writ proceeding in which the assam act of 1997 along with the amendment act of 2000 is under challenge. ..... 21476/94 by which the apex court had provide not to make any recovery till decision of the impugned ordinance involved in the proceeding, it was argued that although the petitioner is entitled to a complete stay of the act and on any recovery, the petitioner has been paying the luxury tax on the basis of assessment orders for the years 1997-2003. ..... 3556/1999 as it stood at the time of filing of the same was with the prayer for a declaration that the levy of luxury tax on tobacco items under the assam taxation (on luxuries) act, 1997 is ultra vires to the relevant constitutional provisions. ..... by incorporating various paragraphs in the writ petition by way of amendment, an amendment to the prayer made in the writ petition was also sought by way of addition of a prayer for a direction to the respondents to refund the tax already paid under the impugned act and amendment act. ..... state of kerala); 1992 supp ii scc 312 (h.b. .....

Indian Organic Chemicals Ltd. Vs. Collector of Raigad and Others

Court : Mumbai

Reported in : 1999(2)ALLMR149; 1999(1)BomCR305; 1999(1)MhLj473

..... state of kerala : [1982]1scr519 , the supreme court had considered the constitutional validity of certain provisions of kerala abkari (amendment) act, 1967 and kerala rectified spirit ..... however, sales tax cannot be charged on industrial alcohol in the present case, because under the ethyl alcohol (price control) orders, sales tax cannot be charged by the state on industrial alcohol;(d) however, in case state is rendering any service, as distinct from its claim of so-called grant of privilege, it may charge fees based on quid ..... court dealt with the question of legislative competence of the state to impose tax or levy on industrial alcohol in the case of synthetics chemicals ..... after the amendment, the state is left with only the following powers to legislate in respect of alcohol:a) it may pass any legislation in the nature of prohibition of potable liquor referable to entry 6 of list ii and regulating powers;b) it may lay down regulations to ensure that non-potable alcohol is not diverted and misused as a substitute for potable alcohol;c) the state may charge excise duty on potable alcohol and sales tax under entry 52 of ..... observed further:'it is be noticed that the states under entries 8 and 51 of list ii readwith entry 84 of list i have exclusive privilege to legislate onintoxicating liquor or alcoholic liquor for human consumption.hence, so long as any alcoholic preparation can be diverted tohuman consumption, the states shall have the power to legislate as also to impose taxes, etc.'18 .....

Kenton Leisure Services Executive Hostel Vs. the Sales Tax Officer (Lu ...

Court : Kerala

..... (c).no.673 of 2012-h ----------------------------------------- dated this the 07th day of july, 2014 judgment the petitioner impugn the penalty order for the years 2001-02 to 2008-09 and april and may of 2009-10, under the kerala tax on luxuries act, 1976 [for brevity "act of 1976"]. ..... the petitioner challenges the penalty order on the ground that the assumption of jurisdiction, based on the act, by the commercial tax officer (luxury tax) [for brevity "cto (lt)"] is erroneous, since the subject activity do not come under the purview of the act and the service offered by the petitioner cannot in any manner be deemed, to be a "luxury" under the act.2. ..... commissioner of sales tax [1985 (supp) scc205 and often followed in the later decisions.the well-known concepts were stated to be, (i) the character of the imposition known by its nature which prescribes the taxable event attracting the levy, then (ii) the clear indication of the person on whom the levy is imposed and who is obliged to pay the tax, (iii) the rate at which the tax is imposed and the last being (iv) the measure or value to which the rate will be applied for computing the tax liability.10. ..... the amendments so made are specifically noticed, since it is the contention of the assessee that at no point of time after the assessee commenced its business with tcs, was any rent levied per day or per person or per room. ..... ext.p5 copy of the order no.lt trl.939/2005-06 dated1808/2009 of the1t respondent. .....

M/s. Murugan Agencies, Represented by its Proprietor Prakash Kumar Cho ...

Court : Kerala

..... the writ petition was filed challenging exhibits p13 and p15 orders issued by the commercial tax officer refusing refund of the tax already paid under the kerala tax on luxuries act, 1976 (for short, the act, 1976'). ..... the petitioner shall comply with the provisions of the kerala tax on luxuries act, 1976 regarding filing the return. ..... the litigation ultimately ended in the quashing of section 4a of the kerala tax on luxuries act, 1976. ..... since the tax on luxuries was included in the mrp, the appellant had evidently collected the same for the period in question and therefore, the appellant was only remitting the tax collected by them and could not be held to be entitled to refund in the light of the finding of the apex court in godfrey's case (supra), it is urged. 8. ..... it is also urged by the learned counsel that the appellant had furnished all available materials before the respondents to prove that they had made no collection of luxury tax from their customers and that the amount paid by them in lieu of the bank guarantee was made out of their own fault and therefore the appellant is eligible for refund. 7. ..... by the said judgment, section 4a of the act, 1976 and the schedule thereto as amended by the finance bill, 1994 were declared unconstitutional, invalid and inoperative and the said provisions were set aside. 2. ..... [(2005)2 scc 515. .....