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1 - 8 of 8 (0.27 seconds)The Companies Act, 1956
Article 226 in Constitution of India [Constitution]
Tamil Nadu Value Added Tax Act, 2006
Cooch Behar Contractors' Association & ... vs State Of West Bengal And Others on 11 September, 1996
7. In the Pre-Assessment Notice, it was stated that the petitioner are liable for purchase tax under Section 12 of the Act on the procurement of fly ash and treated the service charges paid by the petitioner as royalty. The Assessing Officer referred to the decision of the Hon'ble Supreme Court in Behar Contractors' Association and others Vs. The State of West Bengal and others 103 STC 477. Therefore, it was alleged that while arriving at the value of the material, the respondent wrongly adopted the price paid by the petitioner to other vendors of fly ash as purchase consideration. Apart from that, there was an issue raised on disallowance of exemption claimed by the petitioner under G.O.Ms.No.75 dated 28.06.2005 on clearance to SEZ units.
Section 23 in The Indian Contract Act, 1872 [Entire Act]
The Environment (Protection) Act, 1986
State Of H.P. And Ors vs Gujarat Ambuja Cement Ltd. And Anr on 18 July, 2005
13. After hearing the learned counsel for the parties and perusing the materials placed on record, firstly it has to be pointed on the first issue the respondent has referred to the decision of the Hon'ble Supreme Court in the case of Behar Contractors' Association to substantiate the plea that the payments effected to the Thermal Power Station is in the nature of royalty. However, the said decision in the case of Behar Contractors' Association has held to be no longer good law in the decision of the Hon'ble Supreme Court in the case of State of H.P. and others Vs Gujarat Ambuja Cement Ltd. and another [2005] 142 STC 1. Therefore, the finding to the said effect and the stand taken in that regard in the counter affidavit at paragraph No.7, deserves to be set aside.
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