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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
Supreme Court of India
- Cites 72 - Cited by 124 - Full Document
both in various direct tax enactments as well as indirect taxes enactments by offering waiver of a part ... under various direct tax enactments and indirect tax enactments. Clauses 3 & 4 of the Memorandum to Finance
Supreme Court of India
- Cites 42 - Cited by 98 - Full Document
Litigation has been the bane of both direct and indirect taxes. A lot of energy of the Revenue Department ... unpaid on the date of declaration: in relation to indirect tax enactment,- the amount of duties (including drawback of duty
Delhi High Court
- Cites 29 - Cited by 37 - Full Document
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
Supreme Court of India
- Cites 43 - Cited by 15 - Full Document
arrears of direct as well as indirect tax as on 31.3.1998 constitute one class, and any further classification among them ... dues outstanding as on 31.3.1998 under various direct and indirect tax enactments by offering waiver of a part
Supreme Court of India
- Cites 63 - Cited by 19 - Full Document
Litigation has been the bane of both direct and indirect taxes. A lot of energy of the Revenue Department ... relation to direct tax ..... (ii) in relation to indirect tax enactment, _ (a) the amount of duties (including drawback of duty
Bombay High Court
- Cites 23 - Cited by 20 - Full Document
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
Supreme Court of India
- Cites 49 - Cited by 8 - Full Document
does not apply to the tax arrears under any indirect tax enactment in a case where show cause notice ... notice of demand under any indirect tax enactment has not been issued. She submits that in the case on hand
Bombay High Court
- Cites 28 - Cited by 10 - Full Document
aggrieved person), may file an appeal to the National Tax Tribunal and such appeal under this sub‑section shall ... appeal shall be filed for matters involving direct and indirect taxes: Provided further that the National Tax Tribunal may entertain
Central Government Act
- Cites 0 - Cited by 14
India; (v) “Wealth‑tax Act” means the Wealth‑tax Act, 1957 (27 of 1957); (w) words and expressions used ... Customs Tariff Act (hereinafter referred to as the indirect taxes) or the rules made thereunder or in Chapter
Central Government Act
- Cites 0 - Cited by 12
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