Judgment Search Results Home > Cases Phrase: the tripura value added tax amendment ordinance 2007 Court: mumbai Page 1 of about 275 results (0.165 seconds)

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 .....

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. .....

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. .....

Jindal Drugs Limited, a Company Incorporated Under the Provisions of t ...

Court : Mumbai

Reported in : 2003(3)ALLMR9; 2003(4)BomCR14; (2002)2BOMLR888; 2004(1)MhLj87

..... the first respondent, state of maharashtra by an ordinance dated 1st may 1998 has inter alia sought to amend schedule 'c' of the bombay sales tax act, with retrospective effect from 1st april 1997, by adding item 26(6) to include tax on 'credit of duty entitlement pass book' at 4% schedule 'c' to the bombay sales tax act prescribes the goods, other than declared goods, the sale or purchase of which is subject to sales tax or purchase tax, and the rates of tax. ..... section 8 of the bombay sales tax act provides for the levy of value added sales tax on goods specified in schedule 'c'. ..... there cannot be sale or purchase of money for value, as such the 'money' was deliberately and consciously excluded by the legislature from the purview of the definition of 'goods' under section 2(13) of the bombay sales tax act. ..... sometimes, it may fetch the same or more value or even less value than the credit reflected in the depb depending upon the market fluctuations. ..... chapter vi provides for every dealer liable to pay tax under the act and every other dealer required so to do by the commissioner by notice served on him in the prescribed manner to keep a true account of the value of the goods purchased or sold by him. ..... in his submission, merely because the credit is valued and denominated in terms of money that by itself does not make it a money nor would it become 'money' only because the mechanism of debit/credit could be compared to a pass book provided by a banking company to its account holders. .....

Ballarpur Paper Industries, a Company Registered Under the Indian Comp ...

Court : Mumbai

Reported in : 2008(6)ALLMR396; 2008(6)BomCR634; (2008)110BOMLR2741

..... exercise of the powers conferred by clause (1) of articles 213 of the constitution of india the governor of maharashtra was pleased to promulgate an ordinance, called as 'the bombay entertainment duty (amendment) ordinance, 1992' on the 25th of december 1992 (for short 'the amended act'). ..... of 1992, the bombay entertainments duty (amendment) ordinance, 1992 and also challenged the constitutional validity of the amended act.2. ..... (the amended section by ordinance xvi of 1992 dated 25/12/1992) emphasis added.11 ..... contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever;section 2[(a) 'entertainment' includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment, [or, in the case of television exhibition with the aid of any type of antenna with a cable network attached to it or cable television [or direct-to-home (dth) broadcasting service], for which persons are required to make payment by way of contribution or subscription or installation and ..... the respondents, in spite of the above clarification, passed the impugned order and demanded the tax and surcharge and also threatened to seize and forfeit the said dish antenna, if the petitioner failed to pay the amount and also to initiate prosecution under the act ..... the amount so borne, as per the scheme of the act, is on entertainments duty out of gross value of the ticket or payment for admission fixed by the ..... : [2007]289itr341(sc) .....

icici Bank Limited and Ms. Sangeeta Mhatre, Senior General Manager Vs. ...

Court : Mumbai

Reported in : 2009(111)BomLR3532; (2009)26VST552(Bom)

..... learned counsel for the petitioner submits that the judgment would not apply to the maharashtra value added tax considering that in kerala the definition of of the word dealer was amended to include a bank or a financial institution which, whether in the course of its business or not, sells any gold or other valuables pledged with it to secure any loan for the realisation of such loan ..... under rule 33 which is described asadmission memo-cum-stay order under section 26 of the maharashtra value added tax act, 2002. ..... 311 under the maharashtra value added tax act, 2002 (vat act) which is an application for grant of stay and form ..... these circumstances, in our opinion, the ends of justice will be met if the application for interim stay as applied for by the petitioner before the tribunal is allowed and they are allowed to proceed with the appeal without any pre-deposit. ..... if on a cursory glance it appears that the demand raised has no leg to stand, it would be undesirable to require the assessee to pay full or substantive part of the demand....in other words, when there are strong arguable points then to consider the financial hardship and the balance of convenience relating to deposit. ..... from that a higher court which exercises jurisdiction over the orders passed by the tribunal either as an appellate court or revisional court or court exercising supervisory jurisdiction must know the reasons based upon which the tribunal proceeds to grant or reject the application for stay. ..... : (2007) 4 scc .....

The Commissioner of Sales Tax. Vs. M/S.Dev Enterprises Limited.

Court : Mumbai

..... entry was not warranted since the residual entry can be applied only as a matter of last resort, once it is concluded that a specific entry in the schedule is not attracted; (vi) entries under the central excise tariff act unless adopted or referred to in the schedule appended to the maharashtra value added tax act, cannot be blindly applied for considering the scope and meaning of the entries under the maharashtra vat act; (vi) there is no material on record to indicate that the product in dispute is commercially known in the trade as anything other than ..... however, 2 (2007) 35 mtj 139 on the basis of the certificate of the fddi, the tribunal accepted the contention of the respondent that both in terms of weight as well as value, 90% of the material used in the manufacture of the footwear is plastic and hence, the footwear is made primarily of plastic. 5. ..... in karnataka for the purposes of vat legislation, the entry was specifically amended after 1 april 2006 to read "moulded plastic footwear fully made of plastic". ..... with effect from 1 july 1985, the entry was amended to read "plastic sheets and articles excluding those allied goods falling under any other item" whereas entry 163 read "all kinds of suitcases, brief cases and vanity bags". ..... that is to amend the entry - something that is impermissible. ..... no such amendment has been made in the state of maharashtra. .....

The Sales Tax Practitioners' Association of Maharashtra and Tushar P. ...

Court : Mumbai

Reported in : 2008(5)BomCR396; [2008]14STT348; (2008)14VST69(Bom)

..... all these petitions are being disposed of by this common judgment as the main challenge in all the petitions is to the constitutional validity of section 61(1) and the explanation thereto, of the maharashtra value added tax act (hereinafter referred to as the 'act') on the ground that it infringes the equality clause as enshrined in article 14, the right to carry on profession under article 19(1)(g) as also under article 254, as the provisions for 'audit' would not fall within the competence of the state legislature under entry no. ..... in section 61 of the value added tax act,-(l) in sub section (l), in the explanation, for the words and figures 'accountants act, 1949' the words and figures 'accountants act, 1949 or a cost accountant within the meaning of the cost and works accountants act, 1959', shall be substituted;(2) in sub section (2), the words 'or as the case may be, purchases or a sum of one lakh rupees, whichever is less' shall be deleted;(3) after sub section (2), the following sub section shall be added, namely:(3) nothing in sub sections (1) and (2) shall apply to departments of the union government ..... 25 of 2007 amended the m.v.a.t. ..... these states are (i) assam, (ii) delhi, (iii) kerala, (iv) orissa, (v) tripura, (vi) jammu and kashmir, (vii) uttranchal. .....

The Addl. Commissioner of Sales Tax Vs. M/S Ankit International

Court : Mumbai

..... this appeal filed by the revenue raises a question as regards the interpretation of the provisions of section 61(2) of the maharashtra value added tax act, 2002, (" the mvat act"). ..... appearing on behalf of the assessee submitted that (i) the legislature has conferred a discretion upon the commissioner, whether or not to impose a penalty and the discretion also extends to the quantum of penalty to be imposed; (ii) the decision of the supreme court in dharmendra textile (supra) turned on the provisions of section 11ac of the central excise act, 1944 in which the levy of the penalty is mandatory and hence the decision has no application to the provisions of section 61(2) of the mvat act, 2002 in which the imposition of a penalty is not mandatory, but discretionary; (iii) in the event that ..... " prior to its amendment by maharashtra act 25 in 2007, sub-section (2) of section 61 provided for a sum by way of penalty equal to one tenth per cent, of the total sales or as the case may be, purchases or a sum of one lakh rupees, whichever is less. ..... upon amendment, the words "or as the case may be, purchases or a sum of one lakh rupees, whichever is less" came to be deleted. 7. ..... the respondent filed an audit report under section 61 in the prescribed form (form no.704) for the period 01 april 2006 and 31 march 2007 beyond the period prescribed. .....

Commissioner of Sales Tax, Maharashtra State Vs. N.H. Polymers

Court : Mumbai

Reported in : (2008)13VST73(Bom)

..... at the threshold, we may point out that during the lifetime of the act of 1959 till its repeal and substitution by the maharashtra value added tax act, 2002, it appears that this question was not raised and consequently not decided by this ..... behalf of the respondents, it is submitted that the act has been repealed with effect from april 1, 2005 on introduction of value added tax act, 2002 ..... such order ; and where the tribunal agrees, the tribunal shall, as soon as may be after the receipt of such application, draw up a statement of the case and refer it to the high court:provided that, if in the exercise of its power under this sub-section the tribunal refuses to state the case which it has been required to do, on the ground that no question of law arises, that person, the additional commissioner of sales tax having jurisdiction over the whole of the state, or as the case may be, the commissioner, may, within ninety ..... the court then noted the amendment made in the act of 1963 to section 29(2) whereby the amended section incorporates two changes, ..... brothers reported in : [2007]289itr382(bom) , the issue before the full bench of this court was whether the high court exercising jurisdiction under section 260a could condone the delay. ..... reported in : 2007(207)elt377(bom) , the issue before a learned bench of this court was whether there was power in the court to condone delay in filing reference application to the high court for determination of questions of law under the indian customs act .....