Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Concessional rate of entry tax - import of coal - Section 9C of ...


Court Reviews If Electricity Generation Counts as Manufacturing for Entry Tax Concession Under Orissa Act, Section 9C.

May 2, 2015

Case Laws     VAT and Sales Tax     HC

Concessional rate of entry tax - import of coal - Section 9C of the Orissa Entry Tax Act, 1999 - whether generation of electricity is a manufacturing activity - petitioner is entitled to avail concessional rate of entry tax on coal in terms of Rule 3(4) of the OET Rules - HC

View Source

 


 

You may also like:

  1. The petitioner challenged the imposition of entry tax on crude soybean oil brought into Madhya Pradesh for manufacturing/refining soybean refined oil under the MPCT Act...

  2. Legislative competence, the constitutional validity and the vires of the Himachal Pradesh Water Cess on Hydropower Generation Act, 2023 - The court concluded that the...

  3. In the matter under review, the High Court dismissed the review petitions filed by the parties. The Court held that no grounds were established for seeking a review of...

  4. The High Court considered the maintainability of a review petition based on a subsequent judgment and the condonation of a 619-day delay in filing the civil review...

  5. Budget 2022-23 - PRUNING AND REVIEW OF CUSTOMS DUTY CONCESSIONS/ EXEMPTIONS - A detailed statement

  6. HC dismissed the review petition against its order that had remitted the case for fresh assessment. The court found no grounds for review as the original order was based...

  7. The review petition challenges the order imposing interest liability over the withheld amount and cost on the Managing Director. The court held that reviewing an order...

  8. The case revolves around the interpretation of the definitions of "motor vehicle" and "vehicle" under the Motor Vehicles Act, 1988 and the Orissa Entry Tax Act, 1999,...

  9. Levy of Entry Tax - stock transfer price - validity of Equalized List Price (ELP), adopted by the appellant - As per Section 4 of the Entry Tax Act, the entry tax...

  10. Royalty's nature - not a tax but contractual consideration paid by mining lessee to lessor for enjoying mineral rights. Entry 50 List II empowers State legislatures to...

  11. The Central Government, exercising powers u/s 65 of the Customs Act, 1962, has specified that manufacturing processes and operations involving goods imported for solar...

  12. CENVAT Credit - generation of electricity which, later on, is cleared to its sister unit - The Appellate Tribunal finds that the appellant is indeed entitled to Cenvat...

  13. Seeking review - error apparent on the face of record or not - The High Court held that, these documents were not part of the pleadings. Review does not mean rehearing...

  14. The High Court held that while exercising jurisdiction under Article 226 of the Constitution, it does not assume the role of an appellate authority to conduct a merit...

  15. The petitioner is eligible to issue declarations in C-Forms for inter-State purchase of natural gas post-GST implementation. The issue is covered by decisions of various...

 

Quick Updates:Latest Updates