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Showing 41 to 60 of 113 Records Search Text: Somaiya organic india ltd |
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| Articles (2) Case-Laws (111) |
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2022 (4) TMI 1204 - MADRAS HIGH COURT Reversal of Input Tax Credit - interstate sale of goods - applicability of proviso to Section 19 (2) (v) of the TNVAT Act to manufacturers also or not - inputs used in manufacturing or processing of goods in the State, when such manufactured/processed goods are sold in the course of intra-State trade or commerce under sub-section (1) of Section 8 of the Central Sales Tax Act, 1956 - Whether the omission of the proviso to Section 19 (2) (v) by Tamil Nadu Act 5 of 2015 is curative in nature and wo... ... ...
2022 (3) TMI 390 - ORISSA HIGH COURT Addition u/s 43B - deduction of payment of electricity duty disallowed - the Assessee paid the amount in dispute, it paid it only into an account from which the State Government could not withdraw the amount. - as argued the said sum is a crystallized liability and deposited in a no lien account pursuant to the directions of the Hon ble Orissa High Court - HELD THAT:- In the present case, while the Assessee may not have furnished a bank guarantee, its deposit of the disputed electricity duty amo... ... ...
2009 (4) TMI 868 - ANDHRA PRADESH HIGH COURT Notice issued by the second respondent dated March 20, 2009 - whether void ab initio, non est, without authority of law, illegal and invalid? Held that:- It is not even the case of the respondents, in the counter-affidavit filed in the writ petition, that the petitioners have paid the luxury tax pursuant to the revisional order of the Deputy Commissioner or that they have collected tax from their customers. In its affidavit dated March 23, 2009 the petitioner has specifically stated that they ha... ... ...
2008 (10) TMI 583 - ALLAHABAD HIGH COURT Yeast from molasses - refund of the trade tax which the opposite parties have realised from the petitioner through Sugar Mills on the purchase of molasses - whether the State Government is already charging tax from the petitioner under the U.P. Sheera Niyantran Adhiniyam, 1964, which is a Special enactment for molasses only and as such under the provisions of U.P. Trade Tax Act, 1948 no tax can be realised from the petitioner as it will amount to double taxation on the sale of same product i.e. ... ... ...
2006 (7) TMI 77 - CESTAT, BANGALORE Demand - Limitation - Duty payment stopped after a favourable decision by CESTAT and again started after a decision of Apex court - HELD: No wilful suppression of facts by assessee... ... ...
2006 (3) TMI 641 - CESTAT, BANGALORE Refund - paid in excess of duty - period of limitation prescribed in terms of Section 11B - HELD THAT:- On a careful consideration, we notice that the Revenue has taken a well sustained ground. For the reason that the Apex Court in the case of Asst. Commissioner of Customs v. Anam [ 1997 (1) TMI 80 - SUPREME COURT] had laid down in very clear terms that even in respect of claim for refund of an illegal levy , the statutory time limit prescribed in terms of Section 11B of CE Act and Section 27 of... ... ...
2024 (11) TMI 1055 - ORISSA HIGH COURT Requirement to pay Social Welfare Surcharge (SWS) - levy of SWS on imported goods, when the basic customs and additional duty of customs are debited in the scrip - HELD THAT:- We see from relevant provisions in section 110 reproduced above that the levy and collection is provided by sub-section (1). The levy is to be on goods imported into India and accordingly collected. Sub-section (3) is the charging provision. It says, the levy under sub-section (1) shall be calculated at 10% on the aggregat... ... ...
The Supreme Court of India ruled that the enrolment fee for advocates must be capped at 750, as per the Advocates Act, 1961, rejecting State Bar Councils' arguments for higher fees due to inflation and administrative costs. The judgment emphasized that all enrolment fees must adhere to statutory limits, highlighting issues of substantive equality and arbitrariness in the current fee structure. Although the decision does not mandate refunds for past excess fees, it aims to alleviate financial burdens on new law graduates. The author criticizes the lack of accountability for past overcharges and suggests a more equitable refund policy.
2024 (8) TMI 2 - Supreme Court Challenge to the validity of the enrolment fees charged by State Bar Councils - grievance is that the fees charged by the SBCs at the time of admission of persons on State rolls are more than the enrolment fee prescribed under Section 24(1)(f) of the Advocates Act 1961 - payment of other miscellaneous fees can be made a pre-condition for enrolment or not. HELD THAT:- The SBCs and the BCI depend entirely on the amount collected from candidates at the time of enrolment for performing their functio... ... ...
2022 (5) TMI 1446 - NATIONAL COMPANY LAW TRIBUNAL KOLKATA Seeking recalling of order passed by this Adjudicating Authority for initiation of Corporate Insolvency Resolution Process - Where the rights of a party have been considered and declared, then the said proceedings cannot be reopened on the ground that a contrary view has been taken subsequently by the Hon ble Supreme Court in different proceeding and between different parties? HELD THAT:- The law laid down by the Hon ble Supreme Court of India in subsequent judgment in Anuj Jain case on 26 Febru... ... ...
2022 (3) TMI 1093 - Supreme Court Power of State Government to levy tax on Lotteries - Legislative competence to enact the Kerala Tax on Paper Lotteries, Act, 2005 - interpretation to the expression betting and gambling in Entries 34 and 62 of List II of the Seventh Schedule of the Constitution of India - whether the lotteries organised by the Government of India or Government of a State , which is a subject in Entry 40 of List I also encompasses the power to levy tax on the said lotteries? - whether under Entry 62 of List II th... ... ...
Social Welfare Surcharge – Not Liable when no Basic Customs Duty collected The article discusses the applicability of the Social Welfare Surcharge (SWS) on imported goods in India when the Basic Customs Duty (BCD) is exempt. SWS, introduced under the Finance Act, 2018, is calculated as a percentage of the BCD. The article examines whether SWS is applicable when BCD is not collected due to exemptions. It references relevant legal cases, including Supreme Court decisions, highlighting conflicting interpretations. The article argues that SWS should not be levied if BCD is exempt, as SWS is calculated based on the BCD collected. It calls for clarity from the government to resolve these legal ambiguities.
2020 (1) TMI 1609 - ITAT MUMBAI Disallowance of leave encashment provision - AO had made disallowances by rejecting the contention of the assessee that provision of section 43B(f) had been held to be constitutionally invalid - HELD THAT:- It is an admitted fact that the provision of section 43B(f) had been held to be constitutionally invalid by the Hon ble Kolkata High court in the case of Exide Industries Ltd [ 2007 (6) TMI 175 - CALCUTTA HIGH COURT] . On the basis of said decision, the assessee has claimed deduction for prov... ... ...
2019 (7) TMI 1947 - MADHYA PRADESH HIGH COURT Benefits of regular pay scale - principle of prospective overruling of judgment - HELD THAT:- It is well established principle of law that the principle of prospective overruling of judgment, does not apply except where, it is specifically mentioned. Where the rights of a party has been considered and declared, then the said proceedings cannot be reopened on the ground that the judgment on the basis of which, the rights were declared, has been overruled. It is clear that the judgment passed by t... ... ...
2019 (1) TMI 1988 - MADHYA PRADESH HIGH COURT Eligibility for appointment on compassionate ground - Rejection on the ground that the elder brother of the petitioner is already in Government job - Doctrine of prospective overruling - HELD THAT:- The question that whether the policy in existence on the date of death of a Government employee or the policy which is in existence on the date of consideration of the application for compassionate ground would be applicable, is no more res integra. The Full Bench of this Court by judgment passed in ... ... ...
2015 (9) TMI 1154 - ANDHRA PRADESH HIGH COURT Levy of penalty - sales tax was paid belatedly, i.e., beyond the month in which it fell due - Andhra Pradesh General Sales Tax Act, 1957 - delay in payment of sales tax due to financial problems - Held that:- It is not necessary for us, in the present proceedings, to examine whether or not imposition of penalty under section 15(4)(a) of the Act is mandatory or whether the competent authority has the discretion not to impose penalty even in cases of violation of the said provision. We shall proce... ... ...
2013 (7) TMI 431 - KERALA HIGH COURT Constitutional validity of levy of service tax on restaurants - Validity of sub clause (zzzzv) of clause 105 of Section 65 of the Finance Act, 1994 - Legislative competency of Parliament - Sale of food and drinks - Whether "taxes on the sale and purchase of goods" in Entry 54 of List II of the seventh schedule covers service in the light of the definition of "tax on sale and purchase of goods" under Article 366 (29A) (f) of the Constitution of India - Held that:- The supply can be by way of a se... ... ...
2010 (7) TMI 1149 - BOMBAY HIGH COURT The Court found the Settlement Commission's orders arbitrary and set them aside, as they did not adhere to the Customs Valuation Rules. The duty liability for 7 shipments was incorrectly settled at Rs. 23,01,077 instead of Rs. 3 lakhs, as mandated by Rule 5(3). The Court allowed the writ petition, ruling in favor of the petitioners.
2010 (7) TMI 1141 - BOMBAY HIGH COURT The High Court set aside the Settlement Commission's orders settling the duty liability for 11 shipments at Rs. 21,35,879/- instead of the disclosed Rs. 6 lakhs. The Court emphasized the necessity of applying Rule 5(3) of the Customs Valuation Rules, which requires using the lowest transaction value for identical goods. The petition was allowed, ruling in favor of the petitioner without costs.
2008 (1) TMI 915 - Supreme Court Jurisdiction - power for levying tax or cess - adjudication or assessment order - It is inconceivable that the levy is valid but collection can be held to be impermissible. This is an irreconcilable situation.... ... ...
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