Section 49 . Sub-
section (2) of Section 49 and other sub-sections deal with
how ITC can be availed. Under sub-section (1) of Section ... Section 9 . Further
conditions for the use of ITC are prescribed by sub-section
(2) of Section 16 .
28. Sub-section (3) of Section
matter, section 19A is valid by the application of section 9 of the Central Sales Tax Act, the machinery provision can be made applicable ... when it does so, it cannot competently enact the machinery section which in the name of collecting that particular tax collects something else which
clause (a) to section 15 of the Central Sales Tax Act.
6. Sub-section (2) of section 6-A is a machinery provision ... discovers' in section 15 of the Act. That section is, it should be emphasised, not a charging section, but a machinery section
charging section and Sections 17 and 18 of the Act & the rules made under Section 62 merely create the machinery for the determination ... founded on Sections 3 and. 4 of the Income-tax Act , which are the charging sections. Section 23 etc., are the machinery sections to determine
purposes of their rectification under section 25-A of the principal Act. Thus, section 25-A is a machinery section in a taxing statute ... Excess Profits Tax, Bombay :
"That section is, it should be emphasised, not a charging section, but a machinery section and a machinery section should
section 3 and section 23(5)(a) and, therefore, section 23(5)(a) must yield the ground to section 3 , as according to him, section ... firm has been assessed under sub-section (1), sub-section (3) or sub-section (4), as the case may be, -
(a) in the case
this sub-section as returned turnover) is not less than the turnover specified under sub-section (5) of section 5 or section 6B, as amended ... said sub-section forms part of the charging section, and has the effect of modifying the charge imposed under section 5 and section
Ninth Schedule does not refer to components of Industrial and agricultural machinery. Sec. 32(1)(vi) gives the benefit of initial depreciation in respect ... Fifth Schedule, item (4) is industrial machinery as specified, item (9) is tractors, earth moving machinery and agricultural implements and item (24) is component parts
that the provisions for imposition of penalty are a part of the machinery for assessment of tax liability.
In CIT v. Raja Reddy Mallaram ... section 3 of the Act has to be implemented by the machinery section 26(4) . Therefore, it has to be considered that the dissolved firm
learned judge further observed that section 34 was not a charging section. It merely provided a machinery whereby an income which had escaped assessment ... interpretation, which is impermissible.
23. Section 153(3) is not a charging section but is only a machinery provision. It is well settled that machinery
