by Administrator | Jun 13, 2016 | Bare Acts Reviews, Law Reviews, Taxation Laws
The Central Sales Tax (Amendment) Act, 1969 (Act no. 28 of 1969) was enacted as an Act of Central Government, from the categories of taxation laws. The sole purpose and object for which the present legislation was provided is to amend, further the provisions of the...
by Administrator | Jun 9, 2016 | Bare Acts Reviews, Law Reviews, Taxation Laws
The present legislation being one of Central Government was enacted by the Indian Parliament with the name and title as ‘the Central Boards of Revenue Act, 1963’ (Act no. 54 of 1963) and its purpose and object is to constitute a separate Boards of Revenue in relation...
by Administrator | Jun 9, 2016 | Bare Acts Reviews, Law Reviews, Taxation Laws
The Central Government’s enactment provided with the name and title as the Central Excise Tariff Act, 1985 (Act 5 of 1986) for the object and purpose that to make provisions as to tariff for Central Duties of Excise. The present enactment was passed out by the India...
by Administrator | Jun 6, 2016 | Case Brief, Taxation Laws
Oil Cake and De-Oiled Cake are held different products; but benefit of reduction in the rate of tax is given to assessee, as assessment granting benefit cannot be reopened, Court held Civil Appeal No. 4760 of 2016 Bench: Justice Dipak Misra; Justice Shiva Kirti Singh...
by Administrator | May 27, 2016 | Case Brief, Taxation Laws
Transfer of raw material to the sister unit by assessee cannot be held as ‘sale of goods’, Apex Court says Civil Appeal No. 2562 of 2008 Bench: Justice A. K. Sikri; Justice R. F. Nariman Case Brief: In the present case, there were two appeal brought against the common...
by Administrator | May 23, 2016 | Case Brief, Taxation Laws
Government once promised to exempt the Building Tax against Hotels; then cannot go beyond its words: Apex court Civil Appeal No. 2480 of 2008 Bench: Justice A. K. Sikri; Justice R. F. Nariman Case Brief: In the facts of the case, the Government of Kerala by its order...
