1 - 10 of 8330 (1.23 seconds)
Courts whether to look into Pith and Substance
Rule.
Taxable event--Charging event--What is--Test for deter-
mination--What ... posed. [539F-H; 540A-B]
1.1 A taxable event is that which is closely related to
imposition. In the instant
Supreme Court of India
supply which is the taxable event.
Indeed the preamble of the UP Ordinance as it originally stood
said that ... preamble there was no corresponding change in the taxable
event in the body of the statute which continued to remain
Supreme Court of India
context of the
question where is the taxable event on the transfer of right
to use any goods remained unresolved ... Constitution. Their further argument is that, taxable
event of such transaction of sale would be upon the transfer
Supreme Court of India
List II which is
unrelated to taxing power. The taxable event is the carrying
of goods and passengers on roads
Supreme Court of India
duty levied on
manufacture or production of goods, the taxable event being the
manufacture or production. He says that ... taxable event in this case
is not manufacture or production. He further says that the shop rent is
the price
Supreme Court of India
fiscal imposition. It levies a charge,
it indicates the taxable event (The import or export of goods) and
it indicates ... duty, is payable on
import of goods and the taxable event is the fact of import. The
expression "import
Bombay High Court
goods which have been produced
or manufactured, the taxable event being production or
manufacture of goods. However ... There is no presumption that if no other taxable event has
intervened, the levy must be treated to be connected
Supreme Court of India
what was the incidence of that
taxation or the taxable event ? Sales tax could not be imposed unless
the goods ... therefore, necessary to ascertain
what was the taxable event under the old section 13AA. A taxing event
was that event
Bombay High Court
Punjab-Haryana High Court
Bata India Limited vs The State Of Haryana And Anr. on
Punjab-Haryana High Court
been
imposed, who are not ordinarily connected with the taxable event. It
has been urged by the learned counsel ... nexus between the person so chosen and the
taxable event.
18. In Resch v. Federal Commissioner of Taxation
Rajasthan High Court
Get new documents for this query in your RSS feed reader -