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Tata Steel Limited and ors. Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2008(3)JCR365(Jhr)]

..... (ii) that after paragraph-70, the following paragraphs may be, added:'71' that the state of jharkhand has enacted the jharkhand value added tax (amendment) act, 2007 (jharkhand act 03-08), which is an act to amend the jharkhand value added tax, 2005 (jharkhand act 05-06). ..... after the creation of the state of jharkhand, a fresh ordinance was issued in 2001, namely, jharkhand tax on entry of goods into local areas for consumption, use and sale thereof (amendment) ordinance, 2001. ..... in the punjab and haryana, the haryana local area development tax act, 2000 and the haryana local area development tax (amendment) ordinance. ..... after the lapse of the said ordinance, another ordinance, namely, 'bihar tax on entry of goods into local areas for consumption, use and sale therein ordinance, 1993' was issued which was made an act, namely, bihar tax on entry of goods into local areas for consumption, use and sale therein act, 1993. ..... bihar tax on entry of goods into local areas for consumption, use and sale therein ordinance. .....

Indo Burma Petroleum Corp. Ltd. Vs. Commissioner Vat Delhi and Ors.

Court : Supreme Court of India

..... effect from the 6th june, 2006 shall not form part of the sale price of petrol and diesel sold on and after the date of the commencement of the delhi value added tax [amendment]. ..... shall be construed accordingly; provided that an amount equal to increase in the prices of petrol and diesel (including the duties and levies charged thereon by the central government) taking effect from the 6th june 2006 shall not form part of the sale price of petrol and diesel sold on and after the date of promulgation of this ordinance till such date as the government may, by notification in the official gazette, direct: provided further that the first proviso shall not take effect till ..... counsel for the appellants that the meaning of this proviso was that appellants shall continue to follow the deduction till another notification was issued which was in fact issued in june 2007 and oil companies stopped taking benefit of the proviso after this notification in june 2007, is without any merit. ..... notice dated 22.10.2007 issued to the appellants in the lead matter ..... october 2007, notices of default under section 32 of the act were issued to the appellants. ..... /2007-08/ dated 5th june, 2007 in exercise of the powers conferred by first proviso to clause ..... 16.02.2007 the appellants continued to deduct amounts of rs.4/- per litre on petrol and rs.2/- per litre on high speed diesel from the prevailing sale price and charged/recovered vat in respect of sale price so reduced by rs.4/- and rs.2/- as stated above .....

Selvel Publicity Consultant Pvt. Ltd. and ors. Vs. Municipal Corporati ...

Court : Mumbai

Reported in : 1992(3)BomCR322; (1992)94BOMLR562

..... (2) any reference in this act or in any instrument to a water tax or a halakhor tax shall after the commencement of the bombay municipal corporation (amendment) ordinance, 1973, be construed as a reference to the water tax or the water benefit tax or both, or the sewerage tax or the sewerage benefit tax, or both as the context may requires.'13. ..... the whole or a part of the expenditure incurred or to be incurred on capital works for making and improving facilities for the collection, removal and disposal of human waste and other wastes and for maintaining and operating such works;(c) a general tax of not less than eight and not more than twenty six per centum of their rateable value, together with not less than one-eight and not more than two per centum of their rateable value added ..... thereto in order to provide for the expense necessary for fulfilling the duties of the corporation arising under clause (k) of section 61 and chapter xiv;(ca) the education cess leviable under section 195e;(cb) the street tax leviable under section .....

itc Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... whether the assam entry tax act, 2001 (hereinafter referred to as 'the aet act, 2001'), notifications, issued under section 3(4) thereof, imposing entry tax on goods, such as, biscuits, textiles and fabrics, crude oil, tobacco including cigarette, cheroots, cigar, biri, zarda khaini, sada and smoking mixture, the assam entry tax (amendment) ordinance, 2005 (hereinafter referred to as 'the aet (amendment) ordinance, 2005') or the assam entry tax (amendment) act 2005 (hereinafter referred to as 'the aet (amendment) act, 2005') are compensatory in nature? ..... though assam entry tax act, 2001, and the assam value added tax act, 2003, have been enacted on two distinctly separate footings, the former having been enacted for the purpose of levy of tax on entry of goods into any local area, in assam, for consumption, use or sale therein, this power being traceable to entry 52 of the state list, the latter is enacted for the purpose of levy of tax on sale or purchase of goods in assam, the subsequent legislation being traceable to entry 54 of the state list, yet the common and .....

Hanuman Dall and General Mills, Hissar Vs. the State of Haryana and or ...

Court : Punjab and Haryana

Reported in : AIR1976P& H1

..... 1956 raj 107, the constitutional validity of the rajasthan panchayat (amendment) ordinance (15 of 1955) was challenged on the ground that the president's assent had not been obtained which was necessary, as it amended certain provisions of the rajasthan panchayat act (21 ..... falls within the protection of the provise and that since the requirement as to the assent of the president was not satisfied, the legislation is void;(ii) that the parent act having been assented to by the president, the amending act could not become law unless and until the president had accorded his assent to it; and (iii) that the impugned act was a colourable piece of legislation as in piih and substance this enactment has modified the central sales tax act, 1956. ..... the provisions of an earlier law made by parliament or an existing law with respect to that matter, then, the law ao made by the legislature of such state shall, if it has been reserved for the consideration of the president and has received his assent, prevail in that state:'provided that nothing in this clause shall prevent parliament from enacting at any time any law with respect to the same matter including a law adding to amending, varying or repealing the law so made by the legis-lature of the ..... the objects and reasons for making the increase in the rate of fee were stated as under:--'fifty paise ad valorem fee is provided on every 100 rupees as value of the agricultural produce bought or sold in the notified markets under section 23 of the .....

Shri Lilachand Navalmal Shah, Proprietor of Shiva Parvati Chitra Mandi ...

Court : Mumbai

Reported in : 2007(1)ALLMR585; 2007(2)BomCR172

..... this proviso was amended by bombay entertainment duty (amendment) ordinance, 1994 promulgated on 26th september, 1994 and the said ordinance was replaced by the bombay entertainment duty (amendment) act, 1994 ..... the government of maharashtra, therefore, came up with the amendment in section 2 of the bombay entertainment duty act and as stated earlier by the ordinance dated 25th december, 1992 and lateron by amending act, 1993 the proviso was added to clause (b) of section (2) ..... under the newly added proviso to clause (b) of section 2 of the bombay entertainment duty act, 1923 (principal act) the proprietor of the theatre was allowed to charge 50 paise per ticket over and above the fixed value of the tickets and the entertainment duty ..... 1,20,035/-which has been already paid under protest by the petitioner and thus, he had cleared the liability of payment of entertainment tax upto the financial year 1994-95.4. ..... in para 7 of the said circular the government clarified as under:whatever amount is collected on account of service tax in the particular year that amount should be required to be spent in the said year and same shall not be allowed to be spent in the next year. ..... the amount of service charges was free of any entertainment duty or taxes and it was expected to be used for the purpose of maintenance and providing facilities and safety measures in the permanent cinema theatres ..... however, clarified that the accountant general had fixed the liability of payment of entertainment tax at rs. .....

Des Raj Pushap Kumar Gulati Vs. the State of Punjab and anr.

Court : Punjab and Haryana

Reported in : [1985]58STC393(P& H)

..... later on, the said ordinance took the shape of the haryana general sales tax (amendment and validation) act, 1983 as a result of haryana act no. ..... by this amending act, the legislature also added sub-section (3) to the existing section 24, which reads as under :(3) notwithstanding any other provisions of this act or any judgment, decree or order of any court or other authority to the contrary, if a dealer who purchases goods, without payment of tax, under sub-section (1) and fails to use the goods so purchased for the purposes specified therein, he shall be liable to pay tax, on the purchase value of such goods, at the rates notified under section 15, without prejudice to the provisions of section 50 :provided that the tax shall ..... of this court in goodyear's case [1983] 53 stc 163 the governor of haryana promulgated an ordinance on 13th january, 1983 whereby section 9 of the act was sought to be amended with retrospective effect to include to a place outside the state in any manner otherwise by way of sale in the course of inter-state trade or commerce or in the course of export outside the territory of india within the meaning of sub-section (1) of section 5 of the central sales tax act, 1956 and also validating the notification dated 19th july, 1974 which was struck ..... the said act replaced and repealed the earlier ordinance.25. .....

M/s. Raj Shipping and Another Vs. The State of Maharashtra, Through th ...

Court : Mumbai

..... 61.9) the scheme of taxation of motor spirits consciously kept the same during the introduction of the multipoint value added tax regime as is evident from the budget speech of hon ble finance minister of the government of maharashtra shri jayant patil dated 21.03.2005 reported in (2005) 31 mtj (amendments, notifications and circulars) 169, 170 as extracted below: the 4 percent rate of tax will apply to important industrial raw materials and some items of daily consumption. ..... the maharashtra value added tax act 2002 is being amended (i) (ii) . ..... 61.10) thereafter, in the year 2006, it ultimately led to the government of maharashtra seeking to amend the original section 41(4) by way of maharashtra tax laws (levy, amendment and validation) ordinance 2006 dated 20th june 2006. ..... during the investigation, the investigating officers alleged that the petitioner had wrongly claimed the exemption on the sales of hsd under the said notification and coerced the petitioner to file revised returns for the period from financial year 2007-08 till date admitting the additional tax liability. ..... the intent of the respondent 1 can be inferred from the statement and objects of the said ordinance as reported in (2006) 34 mtj 181,200, 202 for the amendment of section 41(4) relating to the motor spirits is extracted below: v. .....

Kitply Industries Limited Vs. C. Syiemiang

Court : Guwahati

..... 5 (sc), the question of constitutional validity of the mysore sales-tax amendment act, 1969 was challenged. ..... sub-section (3) of section 11b which has been introduced into section 11b by the amending act reads :-'notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the appellate tribunal or any court or in any other provision of this act or the rules made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2).'3. ..... '(emphasis added)under sub-section (2), if, on receipt of any such application, the assistant collector of central excise is satisfied that the whole or any part of the duty of excise paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the consumer welfare fund established under section 12c. ..... according to that method in valuing the land, the value of the plants and machinery were also taken into consideration. ..... - air 1970 sc 1292, validity of sub-section (3) of section 152a of the bombay provincial municipal corporation act introduced into that section by means of ordinance was challenged. .....

Rampur Distillery and Chemical Works Ltd. Vs. Commissioner of Income-t ...

Court : Allahabad

Reported in : [1965]55ITR338(All)

..... but the judgment contains nothing helpful in the instant case.in the result, i conclude that the question should be answered without regard to the explanation added in the taxation laws (merged states) (removal of difficulties) order, 1949, by the amendment order of 1962.the answer will be that the written down value of the assets is the original cost.copies of this judgment should be sent under the seal of the court and the signature of the registrar to the income-tax appellate tribunal and the commissioner of income-tax, u. ..... 'the 1949 ordinance was replaced by the taxation laws (extension to merged states and amendment) ..... ' section 8 of the ordinance of 1949 empowered the central government to make by order 'such provisions, or to give such directions, as appear to it to be necessary for removal of the difficulty' that might arise in giving effect to its provisions, and in exercise of this power the central government on december 3, 1949, made the taxation laws (merged states) (removal of difficulties) order ..... section 34(1) repealed the 1949 ordinance and section 34(2) laid down that notwithstanding this repeal 'anything done or any action taken in the exercise of any power conferred by it shall for all purposes be deemed to have been done or taken in the exercise of the powers conferred by this act as if this act were in force on the day on which such thing was done or action ..... contained a provision similar to section 8 of the ordinance of 1949 for the removal of difficulties. .....