9911796707
| TMI General Search |
|
Advanced Search Options
Showing 101 to 120 of 146 Records Search Text: Vam organic chemicals limited |
| Search Results |
| Case-Laws (146) |
|
2003 (11) TMI 558 - Supreme Court Whether the import fee levied is the levied is the price for parting with the privilege given to the respondent to import liquor into the State and, therefore, the same is within the competence of the State to impose import fee? Whether the imposition of import fee does not, in any way, restrict trade, commerce and intercourse among the States? Held that:- The maxim res extra commercium has no role to play in determining the constitutional validity of a statute. The State, in its discretion havi... ... ...
1999 (12) TMI 835 - ALLAHABAD HIGH COURT The court interpreted "otherwise disposed of" in Section 4-B(6) of the U.P. Sales Tax Act, 1948, holding that stock transfers do not fall under this provision. It clarified that penalties apply only when goods are sold or title transferred, not for stock transfers. The impact of the eligibility certificate exempting the revisionist from sales tax was considered, leading to the court's decision to remand the assessment year 1982-83 case for further review and refunding any penalty paid for 1983-84. Sales Tax Revision No. 1476 of 1992 was allowed for 1982-83, and Revision No. 1511 of 1992 for 1983-84 was granted with a refund of penalties.
1998 (1) TMI 153 - CEGAT, NEW DELHI Justice U.L. Bhat, Shri K. Sankararaman, JJ.
REPRESENTED BY : None, for the Appellant.
Shri K. Srivastava, SDR, for the Respondent.
[Order per : Justice U.L. Bhat, President]. -
Appellant is absent in spite of notice of hearing. There is no representation and no request for adjournment. We have heard Shri K. Srivastava, SDR appearing for the respondent.
2. Appellant, engaged in the manufacture of Gas Cooler, Reboiler, Acetic Acid Reactor, Inter Cooler, Heat Exchanger etc. filed price ... ... ...
1991 (2) TMI 277 - CEGAT, MADRAS S/Shri S. Kalyanam, V.P. Gulati, JJ.
REPRESENTED BY: Shri P. Sundararaju, S.D.R., for the Appellant.
Shri N. Mukherji, Advocate, for the Respondents.
[Order per : V.P. Gulati, Member (T)]. -
These appeals have been filed by the Revenue against the order of the Collector of Central Excise (Appeals), Madras. Proceedings were instituted against the Respondents for reversal of MODVAT Credit of Rs. 6,99,966.91 in respect of inputs which were used in the manufacture of Calcined Alumina which in t... ... ...
1985 (5) TMI 113 - ITAT MADRAS-A Member(s) : A. KRISHNAMURTHY., GEORGE CHERIYAN., M. R. SIKKA.
ORDER
Per Shri George Cheriyan, Accountant Member--The appeal in the present case is by the revenue. The cross-objection is filed by the assessee. The matters relate to the assessment year 1977-78.
2. On merits the issue centres round the point, whether the assessee, a company which leases out machinery, is entitled to the grant of investment allowance under section 32A of the Income-tax Act, 1961 ('the Act') and initial dep... ... ...
2024 (1) TMI 640 - CESTAT CHENNAI Levy of service tax - Royalty paid by appellant to Government - Demand under reverse charge mechanism Correctness of decision of the Hon ble Supreme Court in the case of India Cements [ 1989 (10) TMI 53 - SUPREME COURT] wherein it was held that royalty is a tax was delivered by a seven member bench, whereas, Kesoram Industries judgement [ 2004 (1) TMI 71 - SUPREME COURT] was given by a five member bench and that the judgement of seven member bench is to be followed by five member bench. The five... ... ...
2020 (2) TMI 425 - MADRAS HIGH COURT Levy of Fee u/s 234F for default in furnishing return of income u/s 139(1) - constitutional validity - violation of article 14 - Classification of all defaulters as one class - HELD THAT:- It is well settled that it is not necessary that there must be mathematical precision between the fee paid and service rendered. All that is necessary is a reasonable relationship between fee charged and the services rendered. A burden of fee for an additional exercise by the revenue compels the assessee to ex... ... ...
2019 (4) TMI 868 - ITAT AHMEDABAD TP adjustment - Corporate Guarantee provided to associated enterprises - reliance on ratio decidendi rendered by the earlier order of the Tribunal - assessee is against the confirmation of the addition of corporate guarantee fees up to 2% whereas the Revenue is in appeal before us against the reduction of the addition of corporate guarantee fee from 2.96% to 2% - HELD THAT:- On identical facts and circumstances in the own case of the assessee and Revenue pertaining to AY 2009-2010, the ITAT was ... ... ...
2017 (6) TMI 804 - CESTAT KOLKATA Shortage of stock - demand of duty - CENVAT credit - assessee was of the view that the stock taking was conducted on the basis of eye estimation - Held that: - appellant accepted the shortage of finished products and inputs during stock verification - demand of duty and interest is upheld. Penalty - Held that: - there is no material available on record for clandestine removal of the goods - The Hon’ble High Courts and the Tribunal in various decisions, held that sufficient evidence is required f... ... ...
2016 (2) TMI 470 - CALCUTTA HIGH COURT Interest on Refund u/s 244A - Date from which interest is payable on refund - rectification of mistake - Whether the explanation to Section 244A(1)(b) bars payment of interest upon refund of excess payment on self-assessment? - in order u/s.154 the assessing officer held that interest u/s.244A(1)(a) is not payable on refund of excess self assessment tax whereas s.244A(1)(b) is not attracted in view of the explanation appended thereto - Held that:- We are of the opinion that Clause (b) of Sub-Sec... ... ...
2015 (8) TMI 379 - KARNATAKA HIGH COURT Validity of Section 234E challenged - Fee for default in furnishing TDS return/statements - Whether it is ultra vires of Constitution of India and/or to declare by an appropriate writ that under the newly inserted Section 234E of the Act, fee could be levied only after affording the petitioners a reasonable opportunity and for consequential relief of quashing the intimations whereunder fee has been levied under Section 234E for late filing of TDS statements? - whether levy of fee under Section 2... ... ...
2011 (9) TMI 769 - Calcutta High Court Demand - Rule 14A of the Consolidated Rules - Mr. Khaitan, the learned Senior Advocate appearing on behalf of the writ- petitioner, has, at the first instance, contended before us that the Rule impugned is ultra vires the Constitution of India in view of legislative incompetency of the State Legislature - learned Advocate appearing on behalf of the State, has, on the other hand, opposed the aforesaid contention of Mr. Khaitan and by placing strong reliance upon the decision of the Supreme Court ... ... ...
2007 (7) TMI 658 - ITAT DELHI The Tribunal allowed various grounds in the case, including the disallowance of customs duty paid by the assessee, deduction of depreciation on technical know-how fees, and treatment of club expenses as deductible. Some grounds were partly allowed, such as the treatment of expenses on food and lodging in hotels and the deductibility of provision for leave encashment. The Tribunal provided specific directions for each ground based on the merits of the case and existing legal precedents, ultimately resulting in the partial allowance of all appeals.
2004 (2) TMI 484 - CESTAT, NEW DELHI S/Shri V.K. Agrawal, P.S. Bajaj, JJ.
REPRESENTED BY : Shri D. Sharma, Consultant, for the Appellant.
Shri Virag Gupta, JDR, for the Respondent.
[Order per : V.K. Agrawal, Member (T)]. -
The common issue involved in these three Appeals, filed by M/s. Jubilant Organosys Ltd., is whether their product "Anpol" is classifiable under sub-heading No. 3405.90 of the Schedule to the Central Excise Tariff Act, as confirmed by the Commissioner (Appeals) in the impugned Order, or under Heading No. 14.01... ... ...
1987 (6) TMI 159 - CEGAT, NEW DELHI Shri P.C. Jain, J.
REPRESENTED BY : Shri M.D. Chaudhary, Advocate, for the Appellant.
Smt. Nisha Chaturvedi, S.D.R., for the Respondent.
[Order].
- Brief facts of the case as stated in the order-in-original are as follows:-
2. On a surprise visit to the factory of the appellant firm at 1430 hrs. on 6-6-1985 the Central Excise Officers found a tanker loaded with Vinyl Acetate Monomer (VAM) weighing 10080 kgs. valued at Rs. 2,59,156.80 near the exit gate of the factory. It has been... ... ...
2020 (10) TMI 1219 - GUJARAT HIGH COURT Approval of revised rates of license fees for the advertising hoardings in private properties - collection of license fees in garb of tax for the advertisement hoardings in the private properties - HELD THAT:- The petitioners have consistently paid the license fees on the advertisement hoardings in a private property as per the provision of Section 386(2) of the GPMC Act prior to 1992 onwards and at no point of time the petitioners have challenged the power to levy the license fees under the pro... ... ...
2020 (9) TMI 587 - AUTHORITY FOR ADVANCE RULING, GUJARAT Classification of goods - bio agricultural products i.e. RhizoMyx and Rhizomyco - Classifiable under Chapter 3101 or under Chapter 3002 of CETA Act, 1985 - N/N. 01/2017-Central Tax (Rate) dated 28.06.2017 - Whether the products manufactured by the applicant fall under the Sub-heading 3101 or otherwise? - HELD THAT:- As per Notification No.01/2017-Central Tax (Rate) dated 28.06.2017, the sub-heading 3101 covers animal fertilisers or vegetable fertilisers or organic fertilisers. For the purpose of... ... ...
2019 (1) TMI 604 - DELHI HIGH COURT Constitutional validity of Section 234E - imposing a fee for delayed filing of statement of tax deducted at source (TDS returns) - whether levy under Section 234E of the Act is incorrectly and illegally described as fee since it is levied mandatorily and automatically, without actually being in the nature of fee as understood in law? - Held that:- Fee imposed under Section 234E is levied towards regularisation of the delay in filing of a TDS return or statement, since the Income Tax Department h... ... ...
2018 (3) TMI 1510 - ITAT JAIPUR Recovery of late fees U/s 234E - late filing of tds return - Held that:- There is no valid reason or justification to interfere with the compensatory fees imposed for late filing of TDS return. Accordingly the order of the ld. CIT(A) is hereby upheld. See Dundlod Shikshan Sansthan Vs. Union of India [2015 (9) TMI 807 - RAJASTHAN HIGH COURT] and Rashmikant Kundalia Vs. Union of India [ 2015 (2) TMI 412 - BOMBAY HIGH COURT ]- Decided against assessee.... ... ...
2017 (2) TMI 1424 - ALLAHABAD HIGH COURT Clandestine removal - reliability on statements - cross-examination not provided - Whether statements drawn by Central Excise Officers under Section 14, duly proved and corroborated by other evidences, are sufficient evidence to rely and impose penalty without being subjected to cross-examination? - HELD THAT:- In the present case, it is not a case of admission on the part of assessee himself or his authorized representative but statements relied herein are that of proprietors of transport compa... ... ...
|
