produced in India except An "excise" was basically an indirect tax, i.e., a tax or duty not intended ... produced goods and as a typical instance of an indirect tax. It was a tax on the activity of production

Lok Sabha Debates GOVERNMENT BILLS: Discussion On The Finance Bill, 2000 (Not ... on 3 May

Supreme Court of India Indirect Tax Practitioners Assn. vs R.K.Jain on 13 August, 2010 Author: G Singhvi Bench ... CONTEMPT PETITION (CRL.) NO.15 OF 1997 Indirect Tax Practitioners Association ........Petitioner Versus R.K. Jain .......Respondent JUDGMENT

arising out of the levy and collection of direct taxes, indirect taxes and the enforce- · ment of legislation relating ... setting-up a Central Tax Court for Direct and Indirect Taxes. ‘ · ` I would like to recall your attention

Lok Sabha Debates GOVERNMENT BILLS: Discussion On The Motion For Consideration Of The ... on 28

jurisdiction to deal with disputes concerning both direct and indirect tax laws as is indicated in the long title ... speed up disposal of cases relating to direct and indirect tax matters.  Apart from achieving the purpose of speedy

date of making the declaration under Section 88. Indirect tax enactment has been defined in Section ... following terms : (j) indirect tax enactment means the Customs Act, 1962 (52 of 1962) or the Central Excise

cover not only the direct tax or indirect tax envisaged thereunder but also the Sales Tax laws of the State ... other proceeding under the direct tax enactment or indirect tax enactment or under any other law for the time being

Litigation has been the bane of both direct and indirect taxes. A lot of energy of the Revenue Department ... date of declaration; (ii) in relation to indirect tax enactment, _ (a) the amount of duties (including drawback of duty, credit

payer settles his dues regarding the direct and indirect taxes and once a final settlement is arrived at in pursuance ... payable either under direct tax enactment or indirect tax enactment or any other provision of any law. Section 88 then