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Showing 41 to 60 of 242 Records
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1993 (4) TMI 298 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... 90, is vacated. 39.. Case No. RN-429 of 1990 is allowed in part. The order of the respondent No. 3 dated October 30, 1990, is quashed. The stay order of this Tribunal dated December 14, 1990, is vacated. 40.. Case No. RN-432 of 1990 is allowed in part. The notice in form No. IX dated October 23, 1990, from the respondent No. 3 is quashed. Case No. RN-281 of 1991 is allowed in part. The assessment for the period of four quarters ending on March 31, 1987, in case No. 77(D)/90-91 is set aside. The Commercial Tax Officer concerned will make fresh assessment for the period of four quarters ending on March 31, 1987, in accordance with this judgment. 41. There will be no order for costs in any of the six cases. On the verbal prayer of Mr. D. Majumdar, the learned State Representative there will be stay of operation of this judgment and order for a period of four weeks from this date. P.C. BANERJI (Technical Member).-I agree. L.N. RAY (Judicial Member).-I agree. Ordered accordingly.
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1993 (4) TMI 297 - KERALA HIGH COURT
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... ... ..... , the conclusion arrived at by the Appellate Tribunal setting aside the order appealed against in T.A. No. 175 of 1988, is justified in law. Consequently, we hold that the assessment made on the basis of the revised pre-assessment notice was properly set aside and the consequential direction given by the Appellate Tribunal to the assessing authority to modify the assessment in the light of the estimate made in the pre-assessment notice dated November 14, 1986, is also justified in law. In this view, it was not necessary for the Appellate Tribunal to deal at length with the merits of the case in T.A. No. 878 of 1989 and the Appellate Tribunal rightly set aside the first appellate order and the assessment order assailed in T.A. No. 878 of 1989. 8.. We are of the view that the common order passed by the Appellate Tribunal in T.A. Nos. 175 of 1988 and 878 of 1989 dated March 2, 1990, does not disclose any error of law. We dismiss both the tax revision cases. Petitions dismissed.
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1993 (4) TMI 296 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... default in proper payment of tax. That being so, the orders demanding security should be quashed. 12.. In the result, the writ petition is allowed in part. The impugned orders demanding security from the applicant for proper payment of tax under section 7(4a)(i) of the 1941 Act are quashed. The writ petition is allowed to that extent only. But the writ petition is dismissed in respect of the impugned orders of the authorities below rejecting the application of renewal of E.C. for the period from April 1, 1982 to March 31, 1983. Those orders are affirmed. Respondents are directed to dispose of applications for declaration forms, if filed by the applicant, in accordance with law. Interim order, if any, stands vacated. 13.. The writ petition is thus disposed of without any order for costs. As orally prayed for on behalf of the applicant, the judgment and order will remain stayed for a period of eight weeks. P.C. BANERJI (Technical Member).-I agree. Writ petition partly allowed.
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1993 (4) TMI 295 - ANDHRA PRADESH HIGH COURT
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... ... ..... r pursuant to the appellate order is pending, it is necessary that the revisional authority under section 20 of the Andhra Pradesh General Sales Tax Act shall expedite the proceedings and pass appropriate orders, after hearing counsel for the petitioner also. The writ petition is dismissed with the above observations. No costs. Counsel for the petitioner requests us orally under article 134-A of the Constitution of India for leave to appeal to the Supreme Court. We feel that the question involved in this matter is too insignificant to be raised before the Supreme Court in any proceedings. We feel that it is elementary that the rule shall always be subordinate to the governing statutory provision. In this view, we do not find any question of such general importance as requires to be decided by the Supreme Court, even though counsel for the petitioner feels otherwise. We, therefore, dismiss the oral application for leave to appeal to the Supreme Court. Writ petition dismissed.
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1993 (4) TMI 294 - ORISSA HIGH COURT
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... ... ..... able for levy of sales tax, the question of deduction will not arise , is difficult to be accepted, as section 13AA is not susceptible of any reading down of the provision. It is a well-known construction of interpretation of statutes that the court will not be justified in re-enacting a legislation. A bare reading of section 13AA makes it explicitly clear that the amplitude of the incidence of tax had been widened so as to include transactions which are outside the sphere of taxation available to the State Legislature under entry 54, inasmuch as even in respect of a purely labour contract or service charges, section 13AA authorises deduction of two per cent from the bills of the contractor. Such a provision cannot but be held to be unconstitutional and void. We, accordingly, strike down section 13AA of the Orissa Sales Tax Act as unconstitutional. 7.. The writ application is allowed. There will, however, be no order as to costs. B.N. DASH, J.-I agree. Writ petition allowed.
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1993 (4) TMI 293 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... oner is that it is oil produced from sarson to which this notification would apply and the sales tax at the rate of one per cent, which is concessional, is to be charged. Since the petitioner is extracting oil from oil-cakes with the help of solvent, it would not make any difference as for all intents and purposes the petitioner produces oil from sarson. After hearing counsel for the petitioner, we are of the opinion that this approach is not correct. Concession is given if oil is produced from sarson, toria, til and taramira. If the words oil-cakes were added therein, the contention would have been accepted. Oil-cake is a raw material which the petitioner is using in extracting different kinds of oil, which is used for different purposes than the oil straightway produced from sarson, as mentioned in the impugned orders. Oil produced from oil-cakes as such is not included in the notification aforesaid. These writ petitions are, therefore, dismissed. Writ petitions dismissed.
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1993 (4) TMI 292 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... , the writ application is allowed in part. The spun pipes made of cast iron will be treated as cast iron castings or cast iron within the meaning of section 14(iv)(i) of the Central Sales Tax Act, 1956 and to that extent, the impugned assessment order for the period of four quarters ending September 30, 1973 and the orders passed by the Assistant Commissioner in the appeal and the Tribunal below in the revision are modified. The writ application is allowed in part only to that extent. The Commercial Tax Officer, respondent No. 3 is directed to modify his assessment order accordingly. The writ application is dismissed in respect of sleeve, gear, hammer, etc., and also in respect of steel grinding media. The assessment order and the order of the Appellate Assistant Commissioner and the Tribunal below are confirmed in these respects. The interim order will stand vacated. There will be no order for costs. P.C. BANERJI (Technical Member).-I agree. Writ application partly allowed.
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1993 (4) TMI 291 - KERALA HIGH COURT
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... ... ..... re without expressing any opinion on the merits. 15.. The petitioner had a further contention in the original petition that the principles of natural justice are being violated in the enquiry in that the first respondent is relying on the statements recorded from the distributors without producing them for being cross-examined despite request. This point does not require any further consideration, inasmuch as the first respondent has in his counter-affidavit filed in this Court stated that he has issued summons to all the distributors to appear before him on February 12, 1993, for being cross-examined by the petitioner. The proceedings could not, no doubt, go on on February 12, 1993, because of the pendency of this original petition, but the first respondent shall issue summons to these persons whose statements he intends to rely on, to appear for being cross-examined by the petitioner. The original petition is dismissed subject to the above observations. Petition dismissed.
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1993 (4) TMI 290 - MADRAS HIGH COURT
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... ... ..... amended definition of sale or purchase in the State law in the context of the constitutional amendment, it cannot be further stated that the provisions suffer any further lacuna or drawback or infirmity, as such. There is no dispute in these cases that the definitions under the Act of dealer , goods , sale underwent suitable amendments giving effect to the constitutional amendment which introduced clause (29-A) of article 366 of the Constitution of India. The claim on behalf of the petitioners about the revival of the exemption notification dated June 10, 1987, has been rightly repelled by my learned brother based on the decision of a learned single Judge of this Court which in turn was rendered on the basis of the decisions of the Supreme Court of India, and I am in entire agreement with the conclusions expressed in this regard. Consequently, there are no merits in the submissions made on behalf of the petitioners in these batch of writ petitions. Writ petitions dismissed.
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1993 (4) TMI 289 - MADRAS HIGH COURT
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... ... ..... ng against the petitioners only from this date and the respective petitioners shall be at liberty to pursue their remedies in respect of such other issues as are not dealt with by us and the concerned statutory authorities shall consider the claims of the petitioners on their own merits and in accordance with law. 21.. For all the reasons stated above, the above writ petitions, except W.P. No. 7131 of 1991, shall stand dismissed subject to the directions and liberties granted to the assessees to file their objections/representations against the showcause notice in vindication of their rights and pursue statutory remedies under the Act in respect of issues not dealt with or considered by us in this Order. W.P. No. 7131 of 1991 is partly allowed with liberty to the assessing officer concerned to proceed in the matter afresh in accordance with law and in the light of our directions in this order. No costs. W.P. No. 7131 of 1991 partly allowed and other writ petitions dismissed.
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1993 (4) TMI 288 - MADRAS HIGH COURT
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... ... ..... such considerations could be allowed to influence our consideration of the constitutional and legal issues raised before us. It is for the Legislature, normally, to choose objects of taxation, rates of taxation and mode or method of taxation for raising revenue from time to time and the fact that at a particular point of time, an equitable method of levy from the point of an assessee was being adopted is no bar for the State to adopt even on harsh method, so long as the same satisfy the constitutional limits and conform to the other requirements of law. Having regard to our conclusion that the impugned provisions do not violate article 286(3) of the Constitution of India or sections 14 and 15 of the Central Sales Tax Act, there is no scope for us to interfere in these matters, at the instance of the petitioners. These writ petitions, therefore, fail and shall stand dismissed. But in the circumstances of the case, there shall be no order as to costs. Writ petitions dismissed.
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1993 (4) TMI 287 - KERALA HIGH COURT
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... ... ..... 6 of the Madras High Court is another case in point. 9.. The principle thus established, is that specific assets of a firm are not answerable for the personal dues of one of its partners. They are not liable to be attached or seized, for the recovery of such dues of one of the partners unless the liability is that of the firm, or the partner is liable only in his capacity as a partner of the firm. Therefore the seizure of the items of jewellery in the petitioner s shop on September 23, 1986, for realisation of the amount due from Vasudevan as a partner of the erstwhile firm, was illegal and improper. I allow the original petition and quash the seizure of the movables by exhibit P3 on September 23, 1986. But I make it clear that it will be open to the respondents to proceed in manner permitted by law for realisation of the dues of P.N. Vasudevan. The movables seized as per exhibit P3 shall be returned to the firm City Jewellery with all expedition. No costs. Petition allowed.
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1993 (4) TMI 286 - KARNATAKA HIGH COURT
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... ... ..... erala High Court found that the bone-meal manufactured out of raw bones has got a different commercial identity as fertilizer and therefore conclusion was inevitable that there was a manufacturing process involved in the said case. 14.. It was then contended that the seeds were powdered and sold. The question is whether the powder is the result of any manufacturing activity. The principle should be governed by the decision of the Madras High Court which we have already referred to (Shahul Hameed v. State of Tamil Nadu 1992 84 STC 466). Following the aforesaid decision, we hold that the conversion of the seeds into powder form also does not result in the manufacture of a new article. 15.. For the reasons stated above, we allow this revision petition. The order of assessment made in respect of tamarind seeds by applying section 6 of the Act is set aside. The assessing authority shall modify the order of assessment in the light of the observations made herein. Petition allowed.
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1993 (4) TMI 285 - KARNATAKA HIGH COURT
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... ... ..... Kishindas Agencies case 1974 33 STC 65 (Mys) is based on the language used in the relevant provisions involved in the said decision. In the instant case before us the purchaser of the plastic granules has to necessarily use them in the process of manufacturing HDPE fabrics or HDPE sacks. Here, we are not concerned with the fact whether the input purchased has to be an identifiable component part. Here we are concerned with the nature of the input purchased and its user as a raw material while manufacturing the ultimate product inside the State, the manufacture being done by making use of the plastic granules, purchased without such a user, the salable product cannot be manufactured at all. For the reasons stated above, we allow this revision petition partly. The orders of the Deputy Commissioner of Commercial Taxes and of the Appellate Tribunal are modified with a direction to reduce the penalty to the extent of the turnover relatable to HDPE sacks. Petition partly allowed.
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1993 (4) TMI 284 - RAJASTHAN HIGH COURT
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... ... ..... ssment proceedings of the seller. Accordingly, the Writ Petition No. 957 of 1991 is allowed and the notification dated January 7, 1989, is quashed. It is not necessary to examine the third contention of Mr. Singhi with regard to the issue of notice under section 16(1)(k) in view of the decision given on the first two points. The other three writ petitions in which the subject-matter is pending before the Deputy Commissioner (Appeals) or Tribunal on the ground that the petitioner has already availed of alternate remedy and it would not be proper to examine the correctness of various orders passed by the authorities under the Act. So far as the validity of notification in these three writ petitions is concerned, the same has already been held ultra vires powers conferred under section 4(2) of the Act and, therefore, these writ petitions Nos. 1118 of 1991, 848 of 1991 and 2826 of 1991 are partly allowed. W.P. No. 957191 allowed and W.P. Nos. 848, 118 and 2826/91 partly allowed.
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1993 (4) TMI 283 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... the Additional Commissioner, respectively should be set aside and direction should be given for issuance of eligibility certificate to the applicant. In the result, the application is allowed. The impugned order dated May 29, 1992, passed by the Assistant Commissioner and the order dated January 19, 1993, passed by the Additional Commissioner are set aside. Respondent No. 4, Assistant Commissioner, Special Cell, Central Section is directed to grant eligibility certificate to the applicant-firm for a period of twelve months with effect from the date of first sale of the manufactured product, namely, May 8, 1990, on the basis of the application for eligibility certificate filed by the applicant-company on July 30, 1990. The Assistant Commissioner is directed to issue such eligibility certificate within a period of four weeks from this date. The main application is thus disposed of. There will be no order for costs. P.C. BANERJI (Technical Member).-I agree. Application allowed.
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1993 (4) TMI 282 - KERALA HIGH COURT
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... ... ..... sessments, if any, made on the petitioners covering the period July 1, 1987 up to and inclusive of May 17, 1989, will have to be modified in the light of this decision. In this view which I have taken, I find it unnecessary to consider the question of promissory estoppel which the petitioners have raised, though I find considerable force in their said submission as well. The original petitions are therefore, allowed to the extent of declaring that the sub-clause, the explanation to the entries coconut oil and coconut oil cake in the First Schedule to the Act, shall not apply to such sales occurring in clause (ii) of the Notification S.R.O. No. 781/89, shall operate only prospectively from May 18, 1989 and that it will have no effect from July 1, 1987, till that date. The assessments, if any, made on the petitioners for the years 1987-88 and 1988-89 shall be modified accordingly within a period of four months from to-day. There will be no order as to costs. Petitions allowed.
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1993 (4) TMI 281 - KERALA HIGH COURT
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... ... ..... dence produced for the purpose in lieu of the declaration. (c) The turnover tax is liable to be paid every month after the taxable turnover exceeds the prescribed minimum limit, at the rates applicable for the level of turnover reached. (d) The levy of turnover tax is constitutionally valid. (e) No demand in form No. 14D of the Kerala General Sales Tax Rules, 1963, could be issued unless there is an admission of liability for turnover tax in the monthly returns filed. If the dealer does not admit any liability, the assessing authority has to follow the procedure prescribed for completion of an assessment and issue of demand in order to fasten the dealer with liability. The original petitions except O.P. No. 7582 of 1990 are accordingly dismissed. Exhibits P6 and P7 in O.P. No. 7582 of 1990 are quashed, but with liberty to the assessing authority to make an assessment in accordance with law. There will be no order as to costs. Petitions except O.P. No. 7582 of 1990 dismissed.
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1993 (4) TMI 280 - SUPREME COURT
Whether a particular sale is an intra-State sale, an inter-State sale, an export sale within the meaning of section 5(1) or a penultimate sale within the meaning of section 5(3), or otherwise, is always a question of fact to be decided by the appropriate authority in the light of the principles enunciated by courts. In these circumstances, we content ourselves by declaring the law and leave it to be applied by the appropriate authorities. Counsel for the petitioners says that all the sales effected by all the petitioners are inter-State sales. May be, or may not be. We leave the matters to be disposed of by the authorities under the Act in the light of the law declared by this Court in Murli Manohar [1990 (10) TMI 329 - SUPREME COURT OF INDIA] Hotel Balaji [1992 (10) TMI 240 - SUPREME COURT OF INDIA] and in this judgment.
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1993 (4) TMI 277 - SUPREME COURT
Whether the "cast iron castings" manufactured by the petitioner in that case are "cast iron" within the meaning of item 2(i) of the Third Schedule to the A.P. Act/item (iv)(i) of section 14 of the CST Act?
Held that:- Appeal dismissed. The cast iron castings manufactured by the appellants do not fall within the expression "cast iron" in entry 2(i) of the Third Schedule to the Andhra Pradesh General Sales Tax Act or within section 14(iv)(i) of the Central Sales Tax Act.
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