tax, cess or any other sum is affected by the origin of such goods; (f) any other specific factor which affects the duty, tax, cess ... section 50; (6) "Board" means the [[Central Board of Indirect Taxes and Customs] [ Substituted by Act 54 of 1963 , Section 5, for Certain words
Chairperson of the National Tax Tribunal. The number of Benches to hear the cases under the direct tax laws and indirect tax laws shall ... National Tax Tribunal all matters and proceedings pending in appeals and references under the direct tax laws and indirect tax laws before the High Courts
Samadhan Scheme, 1998 is applicable to tax arrears
outstanding as on 31.3.1998 under various direct tax enactments and indirect tax
enactments. Clauses ... tax
enactment" which reads thus:
""direct tax enactment" means the Wealth-tax Act, 1957 (27 of 1957)
or the Gift-tax
theory is an indirect tax or
a tax on goods becomes a direct and a personal tax
and a tax of a different nature ... tax on goods
and not a personal tax a levied on the tax payer
such as an income-tax. He urged that being a tax
group" means two or more enterprises where one enterprise is directly or indirectly, in a position to - (i) exercise twenty-six per cent. or such ... turnover in India shall be determined by excluding intra-group sales, indirect taxes, trade discounts and all amounts generated through assets or business from customers
date of making the declaration under Section 88.
Indirect tax enactment has been defined in Section 87(j)
in the following terms :
(j) indirect tax ... section 89
in respect of tax arrear, then,
notwithstanding anything contained in any
direct tax enactment or indirect tax
enactment or any other provision
under this Act, but does not include the [Central Board of Indirect Taxes and Customs] [Substituted 'Central Board of Excise and Customs ... Union territory with Legislature; (104) "State tax" means the tax levied under any State Goods and Services Tax Act; (105) "supplier" in relation
Bill. GST is a Value Added Tax (VAT) proposed at the national level to be a comprehensive indirect tax levy on the manufacture, sale ... taxes, including Central Excise Duty, Additional Excise Duty, Service Tax, Additional Customs Duty, State VAT, Entertainment Tax, and Entry Tax. The calculation of tax
Indirect Tax Practitioners Assn vs R.K.Jain on 13 August, 2010
Equivalent citations: AIR 2011 SUPREME COURT ... CONTEMPT PETITION (CRL.) NO.15 OF 1997
Indirect Tax Practitioners Association ........Petitioner
Versus
R.K. Jain .......Respondent
JUDGMENT
G.S. Singhvi, J.
1. Whether
tax Act, 1958 or the
Income-tax Act, 1961 or the Interest-tax Act,
1974 or the Expenditure-tax Act, 1987 ;
(j) "indirect tax ... section 89 in respect of tax
arrear, then, not-withstanding anything
contained in any direct tax enactment or
indirect tax enactment or any other provision
