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SC Ruling in the KRIBHCO case: An Analysis (See 'TII Edit')2 Quality Control Orders for 19 Geo Textiles and 12 Protective Textiles issued Tariff value of edible oil & gold amended IMF expects China to grow by 5% in 2023 Scindia emphasizes on need for tailored decarbonisation solutions 50 killed in Pak bomb blast; Dozens more feared dead GST - Applicant owns Namma Yatri App and qualifies as an Electronic Commerce Operator but the impugned services are not supplied 'through' them, hence Applicant is not liable to collect and pay GST: AAR GST- Cancellation of registration - By issuing a cryptic show cause notice, the authorities had violated the principles of natural justice - Petition allowed: HC GST - Cancellation of registration - SCN is incapable of eliciting any meaningful response - Order is equally cryptic and vague - Petition allowed with costs: HC Cus - s.149 - Tribunal was right in allowing amendment of shipping bill so as to enable respondent claim service tax rebate in terms of notification 41/2012-ST: HC I-T - Re-opening of assessment can be sustained where the reasons recorded by the AO for commencing these proceedings are based on incorrect appreciation of facts: HC India's energy-mix strategies include sharp shift toward clean energy alternatives: MoS BIS organizes workshop to popularise Draft Development and Building Regulations I-T - Aan order passed by CIT(A) in remanding matter back to AO is sustainable, where it is in excess of powers to enhance assessment provided for in Section 251 of Act : HC Pradhan launches CRIIIO 4 GOOD modules to advance gender equality Surgeons find earphones, screws, rakhis and more in 40-yr-old person’s stomach in Punjab I-T- Additions on grounds of unexplained cash credit cannot be upheld where where Assessee is able to prove identity of lenders as well as their creditworthiness and genuineness: HC MoS to lead delegation to Tashkent International Film Festival SC orders police probe into phantom order attached to pending petition I-T - As per settled precedent in judgment of Gopalakrishnan Rajkumar Versus Principal Commissioner of Income Tax revisionary proceedings under Section 263 cannot be sustained when Assessee opts for settlement under Vivad Se Vishwas Scheme: HC India-Canada brawl: A peep into eerie thesaurus of diplomatic taunts!US, India Foreign Ministers hold talks but shrug of India-Canada brawl I-T - Granting of license to developer to enter Assessee's land for purpose of development, is not tantamount to allowing possession of land as per Transfer of Property Act & thus does not amount to transfer as per Section 2(47)(v) of I-T Act: HC Vietnam logs economic growth of 5.3% in Q3 I-T- Assessee is an organisation which survives on contributions; cancellation of registration u/s 12AB would disable it from receiving contributions from domestic patrons; employees of the Assessee would be adversely impacted - case made out for interim relief - Stay granted on order cancelling Assessee's registration: HC Unidentified shooters kill 3 persons in Rotterdam CX - Assessee originally registered as manufacturer, cannot change its status to dealer, solely to evade payment of Excise duty & confiscation of goods as per Rule 25 of Central Excise Rules 2002: CESTAT CBIC Chairman says Govt to bring down logistics cost to 8% of GDP ST - In view of conduct of appellants in depositing tax with interest and 25% penalty, provisions of Section 80 are invited and benefits of Section 80 can be extended to appellants, thus penalties imposed are not sustainable: CESTAT

FIRST SCHEDULE

THE CONSTITUTION OF INDIA

FIRST SCHEDULE

[Articles 1 and 4]

I. The States

	Name	Territories
1.	Andhra Pradesh	1. The territories specified in sub-section (1) of section 3 of the Andhra State Act, 1953, sub-section (1) of section 3 of the States Reorganisation Act, 1956, the First Schedule to the Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959, and the Schedule to the Andhra Pradesh and Mysore (Transfer of Territory) Act, 1968, but excluding the territories specified in the Second Schedule to the Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959.
2.	Assam	The territories which immediately before the commencement of this Constitution were comprised in the Province of Assam, the Khasi States and the Assam Tribal Areas, but excluding the territories specified in the Schedule to the Assam (Alteration of Boundaries) Act, 1951 and the territories specified in sub-section (1) of section 3 of the State of Nagaland Act, 1962 and the territories specified in sections 5, 6 and 7 of the North-Eastern Areas (Reorganisation) Act, 1971.
3.	Bihar	The territories which immediately before the commencement of this Constitution were either comprised in the Province of Bihar or were being administered as if they formed part of that Province and the territories specified in clause (a) of sub-section (1) of section 3 of the Bihar and Uttar Pradesh (Alteration of Boundaries) Act, 1968, but excluding the territories specified in sub-section (1) of section 3 of the Bihar and West Bengal (Transfer of Territories) Act, 1956, and the territories specified in clause (b) of sub-section (1) of section 3 of the first mentioned Act and the territories specified in section 3 of the Bihar Reorganisation Act, 2000.
4.	Gujarat	The territories referred to in sub-section (1) of section 3 of the Bombay Reorganisation Act, 1960.5. Kerala
6.	Madhya Pradesh	The territories specified in sub-section (1) of section 9 of the States Reorganisation Act, 1956 and the First Schedule to the Rajasthan and Madhya Pradesh (Transfer of Territories) Act, 1959 but excluding the territories specified in section 3 of the Madhya Pradesh Reorganisation Act, 2000.
7.	Tamil Nadu	The territories which immediately before the commencement of this Constitution were either comprised in the Province of Madras or were being administered as if they formed part of that Province and the territories specified in section 4 of the States Reorganisation Act, 1956, and the Second Schedule to the Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959, but excluding the territories specified in sub-section (1) of section 3 and sub-section (1) of section 4 of the Andhra State Act, 1953 and the territories specified in clause (b) of sub-section (1) of section 5, section 6 and clause (d) of sub-section (1) of section 7 of the States Reorganisation Act, 1956 and the territories specified in the First Schedule to the Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959.
8.	Maharashtra	The territories specified in sub-section (1) of section 8 of the States Reorganisation Act, 1956, but excluding the territories referred to in sub-section (1) of section 3 of the Bombay Reorganisation Act, 1960.
9.	Karnataka	The territories specified in sub-section (1) of section 7 of the States Reorganisation Act, 1956 but excluding the territory specified in the Schedule to the Andhra Pradesh and Mysore (Transfer of Territory) Act, 1968.
10.	Orissa	The territories which immediately before the commencement of this Constitution were either comprised in the Province of Orissa or were being administered as if they formed part of that Province.
11.	Punjab	The territories specified in section 11 of the States Reorganisation Act, 1956 and the territories referred to in Part II of the First Schedule to the Acquired Territories (Merger) Act, 1960 but excluding the territories referred to in Part II of the First Schedule to the Constitution (Ninth Amendment) Act, 1960 and the territories specified in sub-section (1) of section 3, section 4 and sub-section (1) section 5 of the Punjab Reorganisation Act, 1966.
12.	Rajasthan	The territories specified in section 10 of the States Reorganisation Act, 1956 but excluding the territories specified in the First Schedule to the Rajasthan and Madhya Pradesh (Transfer of Territories) Act, 1959.
13.	Uttar Pradesh	The territories which immediately before the commencement of this Constitution were either comprised in the Province known as the United Provinces or were being administered as if they formed part of that Province, the territories specified in clause (b) of sub-section (1) of section 3 of the Bihar and Uttar Pradesh (Alteration of Boundaries) Act, 1968, and the territories specified in clause (b) of sub-section (1) of section 4 of the Haryana and Uttar Pradesh (Alteration of Boundaries) Act, 1979, but excluding the territories specified in clause (a) of sub-section (1) of section 3 of the Bihar and Uttar Pradesh (Alteration of Boundaries) Act, 1968, and the territories specified in section 3 of the Uttar Pradesh Reorganisation Act, 2000 and the territories specified in clause (a) of sub-section (1) of section 4 of the Haryana and Uttar Pradesh (Alteration of Boundaries) Act, 1979.
14.	West Bengal	The territories which immediately before the commencement of this Constitution were either comprised in the Province of West Bengal or were being administered as if they formed part of that Province and the territory of Chandernagore as defined in clause (c) of section 2 of the Chandernagore (Merger) Act, 1954 and also the territories specified in sub-section (1) of section 3 of the Bihar and West Bengal (Transfer of Territories) Act, 1956.
15.	Jammu and Kashmir	The territory which immediately before the commencement of this Constitution was comprised in the Indian State of Jammu and Kashmir.
16.	Nagaland	The territories specified in sub-section (1) of section 3 of the State of Nagaland Act, 1962.
17.	Haryana	The territories specified in sub-section (1) of section 3 of the Punjab Reorganisation Act, 1966 and the territories specified in clause (a) of sub-section (1) of section 4 of the Haryana and Uttar Pradesh (Alteration of Boundaries) Act, 1979, but excluding the territories specified in clause (v) of sub-section (1) of section 4 of that Act.
18.	Himachal Pradesh	The territories which immediately before the commencement of this Constitution were being administered as if they were Chief Commissioners' Provinces under the names of Himachal Pradesh and Bilaspur and the territories specified in sub-section (1) of section 5 of the Punjab Reorganisation Act, 1966.
19.	Manipur	The territory which immediately before the commencement of this Constitution was being administered as if it were a Chief Commissioner's Province under the name of Manipur.
20.	Tripura	The territory which immediately before the commencement of this Constitution was being administered as if it were a Chief Commissioner's Province under the name of Tripura.
21.	Meghalaya	The territories specified in section 5 of the North-Eastern Areas (Reorganisation) Act, 1971.
22.	Sikkim	The territories which immediately before the commencement of the Constitution (Thirty-sixth Amendment) Act, 1975, were comprised in Sikkim.
23.	Mizoram	The territories specified in section 6 of the North-Eastern Areas (Reorganisation) Act, 1971.
24.	Arunachal Pradesh	The territories specified in section 7 of the North-Eastern Areas (Reorganisation) Act, 1971.
25.	Goa	The territories specified in section 3 of the Goa, Daman and Diu Reorganisation Act, 1987.
26.	Chhattisgarh	The territories specified in section 3 of the Madhya Pradesh Reorganisation Act, 2000.
27.	Uttaranchal	The territories specified in section 3 of the Uttar Pradesh Reorganisation Act, 2000.
28.	Jharkhand	The territories specified in section 3 of the Bihar Reorganisation Act, 2000.

II. The Union Territories

	Name	Extent
1.	The Andaman andNicobar Islands	The territory which immediately before the commencement of this Constitution was comprised in the Chief Commissioner's Province of the Andaman and Nicobar Islands.
2.	Delhi	The territory which immediately before the commencement of this Constitution was comprised in the Chief Commissioner's Province of Delhi.
3	Lakshadweep	The territory specified in section 6 of the States Reorganisation Act, 1956.
4.	Dadra and Nagar Haveli	The territory which immediately before the eleventh day of August 1961 was comprised in Free Dadra and Nagar Haveli.
5.	Daman and Diu	The territories specified in section 4 of the Goa, Daman and Diu Reorganisation Act, 1987.
6.	Pondicherry	The territories which immediately before the sixteenth day of August, 1962, were comprised in the French Establishments in India known as Pondicherry, Karikal, Mahe and Yanam.
7.	Chandigarh	The territories specified in section 4 of the Punjab Reorganisation Act, 1966.

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September 2023 Edition

September 29, 2023 | New Delhi

2 Quality Control Orders for 19 Geo Textiles and 12 Protective Textiles issued

September 29, 2023 | New Delhi

Scindia emphasizes on need for tailored decarbonisation solutions

September 29, 2023 | New Delhi

BIS organizes workshop to popularise Draft Development and Building Regulations

September 29, 2023 | New Delhi

India's energy-mix strategies include sharp shift toward clean energy alternatives: MoS

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Mr. Nikhil Gupta, Global Indirect Tax Lead, Wipro Enterprises Pvt Ltd sharing his thoughts at the TIOL Awards 2022 event.

September 29, 2023

DTAA - When rights to tax certain income, under applicable tax treaty provisions, are allocated to a residence jurisdiction, it is wholly immaterial whether or not source jurisdiction has right to tax said income: ITAT

September 29, 2023

DTAA - Payment of consideration would be regarded as Fee for technical/Included Services only if the twin test of rendering services and making technical knowledge available at the same time is satisfied: ITAT

September 29, 2023

Trade Marks - Copyright registration can no longer survive in favour of Respondent, owing to obvious and slavish imitation of Plaintiff's label: HC

September 29, 2023

Arbitration - Lender is best judge of manner in which it should seek recovery of its dues: HC

Mr. Vishweshwar Mudigonda, Partner, Deloitte Touche Tohmatsu India LLP sharing his thoughts at the TIOL Awards 2022 event.

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