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Judgment Search Results Home > Cases Phrase: the punjab tax on lotteries act 2005 Page 1 of about 2,442 results (0.075 seconds)

Mar 03 2009 (HC)

Kenlott Gaming Solutions Pvt. Ltd. and ors. Vs. State of Haryana and o ...

Court : Punjab and Haryana

Reported in : (2010)27VST265(P& H)

..... of section 45(1) and schedule g of the haryana value added tax act, 2003 (for short, 'the vat act') to the extent the same authorises levy of tax at 20 per cent of the face value of the lottery ticket where the face value of the lottery ticket is more than rs. 7. in all these cases, ..... to be applied in the present cases, the assessing authority shall have to necessarily assess the sale in question by suitably splitting the value of the lottery ticket into what was taxable and what was not. this exercise had not been undertaken by the assessing authority obviously because the assessment order proceeded ..... of goods' within the meaning of article 366(29a)(a) of the constitution so as to be amenable to the levy of any such tax under the provisions of the sales tax act or vat act as in the instant cases. it is also contended that since the law declared in sunrise associates' case [2006] 3 vst 151 (sc ..... of the assessing authority that they had not passed on the tax to the purchaser of the lottery ticket. it is urged on the authority of manchanda soap mills, moga v. state of punjab [2004] 23 p & h (taxes) 311, that the presumption that a tax which is paid by the assessee has been passed on ..... the constitution bench of the supreme court, the state of haryana had banned the sale of lottery tickets in the state of haryana somewhere in the year 2005. at any rate, the question whether or not any tax was recoverable from the petitioners did not call for consideration for the period post april, 2006 .....

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Jan 23 2012 (TRI)

Cce, Chandigarh Vs. M/S Skynet Builders, Developers, Colonizer and Oth ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... without the explanation the meaning of the entry was always the same. the ld. a.r. points out the fact that the honourable high court of punjab and haryana in the case of g. s. promoters vs. uoi -2011 (21) str 100 (pandh) had decided in similar situation that there ..... filed with respondents as shresth colonisers (p) ltd, the position is that there is demand for rs. 9,34,739- for the period oct 2005 to june 2006 which was confirmed against the respondents but set aside by the commissioner(appeal). the revenue is in appeal against the order of commissioner ..... causing adverse consequence to the public cannot interpreted to have retrospective effect. they also point out that the case before the high court of punjab and haryana in the case of g. s. promoters ..... vs. cce reported in 2005 (181) elt 328 (sc) that principle of unjust-enrichment will apply for refund of service tax also even though such principle is not specifically incorporated in finance act, 1944 and section 11b of central excise act is not specifically made applicable to refund of service tax. extracts from the ..... respondents argue that the explanation added by finance act 2010 cannot be taken into account for deciding this matter which relates to earlier period. no retrospective effect has been given to the explanation added. the supreme court in the case of uoi vs. martin lottery agencies ltd has ruled that such explanations .....

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Aug 22 2007 (TRI)

Smt. Sulochana L. Punjabi Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2007)111TTJ(Mum.)402

..... precedent have to be satisfied. accordingly, where the premises of a director of a company and his wife were searched under section 132 of the it act, 1961, and a block assessment had to be done in relation to the company, the ao had to (i) record his satisfaction that any ..... upon mrs. shobha ahuja and some seized materials were found. the ao of mrs. shobha ahuja framed the block assessment under section 158bc of the it act and made certain additions on the basis of the seized materials. at the time of framing of the block assessment under section 158bc, the ao ..... of mrs. shobha ahuja has written various letters in this regard, it amounts to proper satisfaction before invoking the provisions of section 158bd of the act.7. we have heard the rival submissions and carefully perused the orders of the lower authorities and the documents placed before us.8. undisputedly, ..... , the learned counsel for the assessee has challenged the validity of the block assessment framed under section 143(3) r/w section 158bd of the it act at the threshold, for the reasons the provisions of section 158bd were not invoked in accordance with law. before invoking the provisions of section 158bd ..... 670 : (2004) 91 itd 118 (bang)(sb); (iii) sakun international v. jt. cit (2005) 96 ttj (del) 496 : (2005) 94 itd 138 (del); (iv) janki exports international through s.p. gupta v. union of india (2005) 193 ctr (del) 730 : (2005) 145 taxman 82 (del).6. the learned departmental representative on the other hand has submitted .....

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Apr 21 2006 (TRI)

Diebold Systems (P) Ltd. Vs. Asstt. Cit, Company Circle-1(4),

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : (2006)103ITD149(Chennai)

..... for the purpose of business. he also relied on the decision of the itat, chennai bench in the case of tamil nadu minerals ltd. v. jt. cit (2005) 95 itd 294 (chen) in support of the above statement.we have heard the rival submissions and perused the material on record.the assessing officer issued summons ..... agents or any part thereof, is properly deductible under section 37 of the income tax act. the deposition recorded by the assessing officer referred to above clearly proves beyond doubt that the selling agency is not known to the bank of punjab ltd., if the selling agency actually identified the bank and negotiated business with them, ..... lies against the agreed addition. he relied on the order of this tribunal (ita no.1867/(mad.)/2000, dated 7-6-2005) in the case of indo doha chemical pharmaceuticals ltd. v. dy. cit wherein this tribunal has concurred in the view of the department that "the assessee cannot be said to be aggrieved if ..... purpose, he relied on the judgment of the hon'ble delhi high court in the case of cit v. shriram pistons & rings ltd. (1990) 181 itr 230 (del); and in the case of addl. cit v. nestle india ltd. (2005) 94 ttj 532 (delhi) and decision of the pune bench of the tribunal in the case ..... this appeal by the assessee for the assessment year 2001-02 is directed against the order of the commissioner (appeals) dated 28-2-2005. the first two grounds are of general in nature where the assessee contends that the assessment is bad in law and passed without application .....

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Aug 05 2014 (HC)

Punjab State Transmission Corporation Limited Vs. Municipal Committee/ ...

Court : Punjab and Haryana

..... within one month. we have heard learned counsel for the appellant. in this case, an assessment order was passed against the appellant under the punjab municipal act, 1911, assessing the house tax and by the said order an amount of ` 3,89,11,990/- was demanded. against the said order, an appeal was filed by ..... we do not find any merit in the appeal and the same is dismissed with costs which are assessed at ` 25,000/- to be deposited with the punjab state legal services authority. ( satish kumar mittal) judge august 05, 2014 ( arun palli ) neenu judge neenu verma201408.14 14:10 i attest to the ..... justice satish kumar mittal hon'ble mr.justice arun palli present : mr.vishal chaudhri, advocate for the appellant *** satish kumar mittal, j. ( oral ) the punjab state transmission corporation limited, a public undertaking, has filed this letters patent appeal against an interim order dated 11.07.2014 passed in cwp no.13251 of 2014, ..... 2012-2013, i.e.for more than eight years.the appellant has not paid the assessed house tax for these years.even otherwise, we are of the opinion that the appellant, which is a public ..... tax was held to be correct. the said order was challenged in the writ petition. it is pertinent to mention here that the said neenu verma201408.14 14:10 i attest to the accuracy and integrity of this document chandigarh lpa no.1233 of 2014 -2- amount pertained to the year 2005 to .....

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Apr 04 2008 (HC)

Subhash Bansal and ors. Vs. Income Tax Officer and ors.

Court : Punjab and Haryana

Reported in : (2008)217CTR(P& H)83

..... the regulations which reads as under:41. all sums paid into the fund under these regulations shall be credited in the books of the board to an account named the punjab state electricity board pf'. sums of which payment has not been taken within six months after they become payable under these regulations shall be transferred to 'deposits' at the end ..... to any pf established for the benefit of the employees of a particular institution specified in the schedule. a perusal of the schedule appended to 1925 act, shows that the name of the board namely punjab state electricity board has already been notified.19. the principal controversy as to whether the interest income from pf would continue to qualify for exemption from ..... shall dispose of civil writ petn. nos. 19382, 19623 and 20581 of 2006 and 159 and 2101 of 2007 which involved a large number of senior citizens and retirees of punjab state electricity board (for brevity 'the board'). the short question involved in these petitions is as to 'whether interest income that has accrued on the credit balance maintained by the ..... for exemption on any payment received by the assessee from a fund to which the 1925 act applies. in this regard, reference has been made to clarification issued by the central board of direct taxes (for short 'the cbdt), vide letter no. f. no. 275/192/2005 it(b), dt. 15th june, 2006 (annex. p.5).3. the respondents initiated reassessment proceedings against .....

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Mar 10 2009 (HC)

Girnar Impex Ltd. Vs. State of Punjab and ors.

Court : Punjab and Haryana

Reported in : [2009]20STT477; (2009)25VST65(P& H)

..... case necessary for disposal of the controversy are that the assessee-appellant was dealer registered under the punjab general sales act, 1948 (for brevity 'the act') and central sales tax act,1956. thereafter it has been registered under the punjab value added tax act, 2005 as well as under the central sales tax act, 1956. the assessee appellant is running business of manufacturing and sale of various types of iron goods ..... approached this court by filing the instant appeal under section 68 of the punjab value added tax act, 2005 challenging order dated 20.11.2007 (a.6) passed in misc. (rect) no. 12 of 2007-08 in misc. (rect) no. 62 of 2006-07 and in misc. (rect.) no. 108 of 2005-06 in appeal no. 75 of 2006 decided on 20.11.2007. the ..... at ludhiana and has also been exporting the goods out of india. it had filed quarterly returns for the assessment year 1996-97 as per the requirements of section 10 of the 1948 act ..... assessee appellant has further challenged order dated 9.9.2005 passed in appeal no. 75 of 2005-06 by the punjab value added tax tribunal, chandigarh (for brevity 'the tribunal'). the assessee-appellant has claimed various questions of law for determination of this court which are allegedly arising from the aforesaid order .....

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Jan 08 2009 (HC)

State of Punjab and anr. Vs. City Petro

Court : Punjab and Haryana

Reported in : (2009)21VST353(P& H)

..... . kumar, j.1. the instant appeal filed under section 68 of the punjab value added tax act, 2005 (for brevity, 'the vat act') is directed against the order dated april 11, 2008 (p5) passed by the value added tax tribunal, punjab, chandigarh (for brevity, 'the tribunal'), holding that the delay in filing the claim for input-tax credit should have been condoned as per the provisions of section 14 ..... of the vat act and rule 25(1)(b) of the punjab value added tax rules, 2005 (for ..... brevity, 'the vat rules').2. brief facts necessary for disposal of the controversy raised are that the vat act has come into force with effect from april 1, 2005, which has repealed the punjab general sales tax act, 1948 (for brevity, 'the sales tax act') with effect from march 31, 2005. it is pertinent to .....

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May 22 1992 (HC)

State of Haryana Vs. Hira Nand and Bros.

Court : Punjab and Haryana

Reported in : (1992)102PLR401; [1993]88STC419(P& H)

..... come up before the full bench.4. facts giving rise to the question involved maybe stated thus :assesses, hira nand and brothers, yamunanagar--registered dealer under the punjab general sales tax act, 1948 (for short called 'the punjab act') was engaged in the business of preparing and selling halwai goods along with other goods, such as juices, jams, squashes, ice-cream, tea, coffee, soft drinks ..... bench was formulated in the following terms :'whether, deluxe dhaba is entitled to exemption with regard to the indian food preparations under entry 72 in schedule b to the punjab general sales tax act (46 of 1948) ?'16. the bench noticed that while granting exemption to indian food preparations under entry 72, tea had not been included therein and the assessee was thus ..... the case reported in 1973 rlr 350 (deluxe dhaba v. state of haryana) the respondent-dealer was entitled to the benefit of entry 50 of schedule 'b' of the punjab general sales tax act, 1948, as applicable to the state of haryana on the basis of the earlier judgment of the high court reported in [1961] 12 stc 554 (shiv ram v. excise ..... appreciate the controversy raised, it would be appropriate to notice the relevant provisions of section 6, and entries 50 and 72 in schedule 'b' of the punjab act, which are as under :'section 6(1). no tax shall be payable on the sale of goods specified in the first column of schedule b subject to the conditions and exceptions, if any, set out .....

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Nov 15 1967 (HC)

B.K. Bajaj and anr. Vs. State of Punjab and ors.

Court : Punjab and Haryana

Reported in : [1968]21STC363(P& H)

..... former petition.3. the second preliminary objection is that the petitioners should have exhausted their remedy by filing appeals under section 20 and revision under section 21 of the punjab general sales tax act. there are four separate assessment orders for the respective years; for the assessment year 1957-58 passed on 9th october, 1958 (annexure b), for the assessment year 1958-59 ..... respect of the assessment year 1959-60 (annexure d) and dated 25th june, 1964, in respect of the assessment year 1960-61 (annexure e) respectively, declaring that no sales tax is payable under the east punjab general sales tax act and the central sales tax act in respect of the sales of medicinal and toilet preparations and directing the respondents to refund the amount of sales ..... , not applicable. the sales of these preparations from the 1st april, 1957, onwards are, accordingly, leviable to tax under the punjab general sales tax act, 1948. so, there should be no doubt in the minds of the assessing authorities in so far as the levy of sales tax for the period subsequent to the 1st april, 1957, is concerned. as regards the period prior to ..... :-(1) under item 37 of schedule b appended to the punjab general sales tax act, 1948, all goods on which duty is or may be levied under the punjab excise act of 1914 or the opium act, 1878, are exempt from the levy of sales tax. the department's view in regard to the levy of sales tax on preparations containing alcohol has been that as no excise .....

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