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Taxation

M/S JINDAL EQUIPMENT LEASING CONSULTANCY SERVICES LTD. versus COMMISSIONER OF INCOME TAX DELHI – II, NEW DELHI

Where shares of an amalgamating company held as stock-in-trade are substituted by shares of the amalgamated company pursuant to a court-sanctioned scheme, Section 28 may apply and tax arise if, upon allotment, the substituted shares are presently realisable and possess a definite ascertainable market value; the charge under Section 28 is attracted on allotment of new shares and not merely on the appointed date or sanction, and factual determination of realisability and nature of holding is required by the Tribunal.

Source excerpt

  • Section 28, income tax act, 1961
  • Amalgamation
  • Stock-in-trade
  • Capital gains
  • Section 47(vii)
  • Timing of taxability
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Taxation

ULTRATECH CEMENT LTD. versus THE STATE OF GUJARAT & ORS.

The vehicles used by the appellants are construction equipment/off-road vehicles designed and used for operation within industrial/factory or other enclosed premises and are therefore excluded from the definition of "motor vehicle" under Section 2(28) of the Motor Vehicles Act, 1988 and are not taxable under Entry 57 of List II of the Seventh Schedule or the Gujarat Motor Vehicles Tax Act, 1958 (including absence of any rate in Schedule I); accordingly the High Court's holdings to the contrary were set aside and the appeals allowed.

Source excerpt

  • Road tax
  • Definition of motor vehicle
  • Off-road equipment
  • Registration
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Customs law

ADANI POWER LTD. & ANR versus UNION OF INDIA & ORS

The levy of customs duty on electrical energy cleared from the appellant’s SEZ unit to the DTA during the relevant period was without authority of law because there was no lawful charging event under Section 12 Customs Act, the executive improperly used Section 25 exemption notifications to create a levy, Section 30 SEZ Act required parity with actual imports (imported electricity bore nil duty), and Articles 14 and 265 barred the scheme; the 2015 High Court declaration on these points was binding and applied to subsequent notifications absent any material change, and restitution of amounts c…

Source excerpt

  • Special economic zone (sez)
  • Customs duty on electrical energy
  • Retrospective levy
  • Delegated legislation
  • Restitution
  • Parity principle under section 30 sez act
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Writ jurisdiction

AKOLA MUNICIPAL CORPORATION AND ANR. versus ZISHAN HUSSAIN AZHAR HUSSAIN AND ANR.

The High Court exceeded the permissible limits of judicial review by re-assessing the merits of the municipal corporation's policy decision to revise property tax; the petitioner lacked locus to file a PIL on behalf of the city and statutory remedies existed; absent material showing the procedure adopted was ex facie arbitrary, perverse or in blatant derogation of statutory provisions, the High Court should not have quashed the Corporation's resolution; accordingly the High Court judgment and order were set aside and the appeals allowed.

Source excerpt

  • Public interest litigation
  • Financial autonomy
  • Judicial interference
  • Economic policy
  • Power of judicial review
  • Increase in property tax by municipal corporation
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Goods and services tax

THE STATE OF KARNATAKA & ANR. versus TAGHAR VASUDEVA AMBRISH & ANR.

The subject property was a residential dwelling as shown in municipal records and in common parlance; the exemption in Entry 13 applies where a residential dwelling is rented and ultimately used as a residence even if the lessee sub-leases to students or working professionals, therefore the respondent was entitled to the Entry 13 exemption for the period prior to the 18.07.2022 amendment; the 18.07.2022 amendment excluding rent to registered persons cannot be given retrospective effect and the Explanation w.e.f. 01.01.2023 shows the exemption was intended to cover renting to a registered pers…

Source excerpt

  • Exemption notification
  • Renting of residential dwelling
  • Advance ruling
  • Purposive interpretation
  • Hostel accommodation
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Central excise act, 1944

COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, RAJKOT versus NARSIBHAI KARAMSIBHAI GAJERA & ORS.

The processes undertaken at Unit Nos.1 and 2 (bleaching/mercerizing, squeezing/stentering, bailing/packing) formed an integrally connected, continuous process of manufacture of cotton fabrics from grey fabrics; because stentering was undertaken with the aid of power as part of that continuous process, Entry No.106 of Notification No.5/98-CE exempting fabrics 'processed without the aid of power' did not apply to Unit No.1, and the Order-in-Original adjudicating duty and penalty against Unit No.1 was correctly affirmed and restored.

Source excerpt

  • Manufacture
  • Process
  • Exemption notification
  • Use of power
  • Liability to pay duty
  • Section 11-a(1)
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Central excise

LIPI BOILERS LTD. versus THE COMMISSIONER OF CENTRAL EXCISE, AURANGABAD

The Court held that the product resulting from the contract (the steam generating plant assembled and commissioned at site) is an immovable property and therefore not 'goods' excisable under the Act; consequently the transaction value (contract price) could not be used to impose excise on the boiler by including the value of duty-paid bought out items delivered directly to site; further, the extended five-year limitation under the proviso to Section 11A(1) could not be invoked as revenue failed to prove wilful suppression with intent to evade duty, rendering the show cause notice invalid; acc…

Source excerpt

  • Valuation of excisable goods
  • Excisability / movability
  • Immovability and erection/installation
  • Extended period of limitation (section 11a)
  • Show cause notice
  • Cenvat / recovery under section 11d
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Taxation

M/S ARISTO PRINTERS PVT. LTD. versus COMMISSIONER OF TRADE TAX, LUCKNOW, U.P.

The appeal is dismissed because all three statutory conditions for levy under Section 3F(1)(b) are satisfied: the printing contract is a works contract, ink and processing chemicals were involved in execution of the contract, and property in the ink and chemicals was transferred at the moment the ink (diluted with chemicals) was applied to the paper, constituting incorporation into the works and a deemed sale.

Source excerpt

  • Levy under section 3f(1)(b) uttar pradesh trade tax act, 1948
  • Works contract
  • Definition of goods
  • Transfer of property in goods
  • Consumables vs. transferred goods
  • Deemed sale
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Constitutional law

M/S U.P. ASBESTOS LIMITED versus STATE OF RAJASTHAN & OTHERS

The impugned Notification No. S.O.377 dated 09.03.2007 was quashed because it was discriminatory under Article 304(a): it granted exemption to asbestos cement sheets and bricks manufactured in Rajasthan having 25% or more fly ash without reasons in the notification, the ingredient-specific criterion produced hostile discrimination against out-of-State manufactured goods sold in Rajasthan, and the Video Electronics exception did not apply on these facts.

Source excerpt

  • Freedom of trade and commerce (article 301)
  • Discrimination and non-discriminatory taxation (article 304(a))
  • Value added tax exemption
  • Validity of executive notification
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Taxation

M/S SHIV STEELS versus THE STATE OF ASSAM & ORS.

Section 21 cannot be invoked to revive or validate assessments that were already held invalid as time-barred under Section 19; Section 21 applies only where no assessment has been made within the time limits specified in Section 19, and the High Court's contrary interpretation was incorrect.

Source excerpt

  • Limitation
  • Assessment under assam general sales tax act, 1993
  • Section 19
  • Section 21
  • Time-barred assessment
  • Sanction of commissioner
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India decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

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