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infrastructure ltd

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The petitioner is the owner of construction equipment vehicles which are used in the mining industry. The question whether they are liable to life tax under the Andhra Pradesh Motor Vehicles Taxation Act=whether or not the Rocket Boomers used for tunneling and drilling works are motor vehicles. On such application being made, the RTA shall, if necessary, consult the manufacturers of those vehicles or experts in the field of construction equipment and determine the question as to whether the owners of those vehicles are liable to pay life tax after getting their vehicles registered under the MV Act. All the other writ petitions, subject to the observations in this common order, shall stand dismissed. There shall be no order as to costs.”

THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR                                WRIT PETITION NO.51 OF 2012 DATED:3.1.2012 Between:   SMS Infrastructure Ltd., Thummalapally, Uranium Mine Project Vemula Mandal, Y.S.R. Kadapa District Rep. by its Chief Vigilance and Administrative Officer S.M. Khaleel, S/o. Late S.M. Bazlullah R/o.D.No.4-8-205/6 Subhakar Reddy Colony Pulivendula … Continue reading

excise duty -the mechanical mixing of polymer with heated bitumen does not amount to manufacture of a new commercially identifiable product and therefore, is not exigible to Excise duty under the Act. =We therefore, hold that PMB or CRMB cannot be treated as bituminous mixtures falling under CSH 27150090 and shall continue to be classified under CSH 27132000 pertaining to tariff for petroleum bitumen.

REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 4055-4056 OF 2009   COMMISSIONER OF CENTRAL EXCISE, — APPELLANT BANGALORE-II     VERSUS   M/S OSNAR CHEMICAL PVT. LTD. — RESPONDENT WITH CIVIL APPEAL NO. 5633 OF 2009 AND CIVIL APPEAL NO. 7142 OF 2010   JUDGMENT   D.K. JAIN, J.: … Continue reading

“(ii) Levy of life tax on the CEVs in mining industry: Some CEVs are designed for digging, carrying, loading/unloading, drilling with or without special modification for use in mining industry. Section 10 of the Taxation Act exempts such CEVs used solely in mining and agricultural purposes from payment of MV Tax. The Section makes it conditional that all these vehicles should also be registered under the MV Act. Indeed any class of motor vehicles cannot be permitted to be driven in a public place without being registered in accordance with Chapter IV of the MV Act. As per Section 41, an application for registration shall be accompanied by such documents as may be prescribed by the Central Government by the Rules. As per Rule 47 of the Central Rules, an application for registration shall be made in Form 20 to the Registering Authority. There is no dispute that at the time of registration, Rule 3 of the Andhra Pradesh Motor Vehicles Taxation Rules, 1963 (the A.P. Rules) requires the Registering Authority to make an entry regarding the amount of tax paid in the certificate of registration. Rule 6 of the A.P. Rules requires the owner to make the payment of tax at the time of registration of the vehicle. Therefore even when a motor vehicle is designed and used for mining purpose, first it has to obtain registration by paying tax so as to seek exemption under Section 10 of the Taxation Act. The grievance of the petitioners, though well founded, in view of the additional affidavit filed by the Principal Secretary the position is now clear that all those petitioners who use the CEVs for mining operations, can seek refund of the life tax after obtaining the exemption from the competent authority.”

THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR                                WRIT PETITION NO.51 OF 2012 DATED:3.1.2012 Between:   SMS Infrastructure Ltd., Thummalapally, Uranium Mine Project Vemula Mandal, Y.S.R. Kadapa District Rep. by its Chief Vigilance and Administrative Officer S.M. Khaleel, S/o. Late S.M. Bazlullah R/o.D.No.4-8-205/6 Subhakar Reddy Colony Pulivendula … Continue reading

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