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Case Laws
Showing 81 to 100 of 222 Records
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1985 (2) TMI 237
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... ... ..... in the instant revisions. The learned counsel appearing for the assessee has not been able to assail the finding of the Tribunal. It has been found as a matter of fact by the authorities that the assessee was not maintaining manufacturing account as contemplated under section 12(2) of the U.P. Sales Tax Act and the said fact by itself was sufficient to reject the books of account. Counsel for the assessee has also not been able to assail the finding regarding fixation of turnover. In the result the revisions fail and are accordingly dismissed. However, there will be no order as to costs.
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1985 (2) TMI 236
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... ... ..... his Court in the instant revision. The learned standing counsel appearing for the department has contended that the Tribunal has committed an error in accepting the books of account under the Central Sales Tax Act, inasmuch as the books of account of the assessee pertaining to Uttar Pradesh for the same year were rejected. The contention raised by the standing counsel does not hold good. The Tribunal has recorded a positive finding that neither the Sales Tax Officer nor the Assistant Commissioner (Judicial) has adduced any evidence to show that any suppression was made by the assessee in the inter-State sale. Until and unless a suppression is found in the inter-State sale, the mere fact that the books of account of the assessee have been rejected under the U.P. Sales Tax Act is no ground for rejecting the books of account under the Central Sales Tax Act also. The revision is wholly devoid of merits and is accordingly rejected. However, the parties shall bear their own costs.
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1985 (2) TMI 235
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... ... ..... ces of the case are such that it cannot be said that the assessee could reasonably dispute the liability of tax and as such it is desirable that the appeal of the assessee should be heard on merit instead of rejecting it on technical ground. In the result the revision succeeds and is allowed. The orders of the Tribunal as well as that of the Assistant Commissioner (Judicial) are quashed. The Assistant Commissioner (Judicial) is directed to decide the appeal afresh. In case of the assessee files form 3-C along with application under section 12-B and if it satisfies the first appellate authority as to why the said evidence was not adduced before the Sales Tax Officer, the Assistant Commissioner (Judicial) will admit the said evidence and decide the case on merit in accordance with law. However, there will be no order as to costs. Let a copy of this order be sent to the Assistant Commissioner (Judicial) concerned as contemplated under section 11(8) of the Act. Petition allowed.
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1985 (2) TMI 234
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... ... ..... or the sake of argument that forms C obtained by Sri Garg were handed over to the assessee, a further fact has to be established that the said forms were utilised by the assessee. From a perusal of the orders of the lower appellate courts it appears that none of the authorities have recorded a finding that the aforesaid ten forms C which are alleged to have been obtained by Sri Garg and handed over to the assessee were utilised by the assessee. In my opinion until and unless a finding is recorded that those forms C were utilised by the assessee, no liability can be fastened on it. In the result the revision succeeds and is allowed. The order passed by the Tribunal is set aside and it is directed to decide the appeal in the light of the observations made above on the basis of the material available on record. However, there will be no order as to costs. Let a copy of this order be sent to the Tribunal concerned as contemplated under section 11(8) of the Act. Petition allowed.
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1985 (2) TMI 233
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... ... ..... ctured by the assessee is nothing but the hair oil. Learned counsel for the assessee vehemently argued that the file of the A.C. (J) be summoned and all the documents filed before him should be seen. I do not agree with the submission because the learned counsel has not shown to me as to what are the contents of those documents and whether they have any relevancy to the issue. Unless the relevancy of the contents of the documents is established, no purpose will be served by insisting upon the revenue to produce those documents. The assessee cannot assume that the documents filed thereby before the lower authorities are relevant, but the relevancy has to be established as a fact which has not been established before me. For these reasons, I hold that the Tribunal was not right in holding that the product of the assessee was in the nature of medicine and not in the nature of hair oil. In the result, the revision is allowed. There will be no order as to costs. Petition allowed.
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1985 (2) TMI 232
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... ... ..... the learned counsel is that the department has treated the glass marbles as falling under entry No. 123 of the First Schedule to the Act. Even assuming that to be so, we cannot accept that departmental practice, because, there is, in our opinion, no margin of doubt in holding that glass marbles do not fall under glassware . The judgment of this Court reported in Mahalakshmi Traders v. Deputy Commercial Tax Officer 1983 53 STC 263 also supports this view. In that case, the learned Judges, following an earlier judgment of a Division Bench of this Court in Shankar Bangle Stores v. State of Andhra Pradesh 1983 53 STC 264, held that glass bangles are not glassware , although undoubtedly, they are made out of glass. For these reasons, we hold that the order of the Tribunal was right and we accordingly dismiss this tax revision case, with costs. Advocate s fee Rs. 150. Following the above judgment we dismiss T.R.C. Nos. 10, 15 and 17 of 1983, but without costs. Petitions dismissed.
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1985 (2) TMI 231
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... ... ..... eal to us. The words of any of the above categories clearly refer to defectives, rejects, cuttings or end-pieces made of those commodities, which have been enumerated earlier. Certainly nail is not one of those enumerated items and is not made out of wires . Nail is made as such from iron and steel as wire rods, wires or tin-plates. This entry, therefore, has no application. We accordingly reject this argument also. We, therefore, hold that nails do not fall under item 2 of the Third Schedule at all. If so, it is not denied that it would fall under section 5(1) of the General Sales Tax Act. The argument of the learned counsel that nails come under the category of declared goods and should not, therefore, be allowed to suffer multiple taxation is really begging the question. According to the above mentioned judgment of the Supreme Court nails do not come under declared goods. We accordingly dismiss this tax revision case with costs. Advocate s fee Rs. 150. Petition dismissed.
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1985 (2) TMI 230
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... ... ..... hereas our cases are concerned with the evidencing of inter-State sale itself by proper declaration. Accordingly we do not find that those decisions have any relevance to our case. For the above reasons, we hold that these two tax revision cases should fail. Accordingly they are dismissed with costs. Advocate s fee Rs. 150 in each. In view of the fact that a private dealer in Delhi was alleged to have used D form certificates under the Central Sales Tax Act, to the use of which he was not legally entitled, we direct a copy of this judgment to be sent to the office of the Lt. Governor, New Delhi, for taking appropriate civil and legal action against that dealer. We also direct a copy of this judgment to be sent to the Chief Secretary to the Government of Andhra Pradesh to initiate appropriate legal action against the concerned Commercial Tax Officer who had accepted the D form certificate under the Central Sales Tax Act from non-governmental institutions. Petitions dismissed.
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1985 (2) TMI 229
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... ... ..... ence must be germane to the turnover already on the record and not to the turnover which is sought to be brought in for the first time as a result of some information obtained from somewhere. Mr. R.N. Narula, learned counsel for the petitioner, contended that the aforesaid decision of the learned single judge deserves reconsideration, as it does not lay down a correct law, but he has not been able to cite any relevant authority on the point, on the basis of which, a contrary view could be taken. The reasoning of the learned Judge in the Asian Rubber and Plastic Industries . case 1982 50 STC 383, is unassailable and we are in full agreement with the same. In this view of the matter, we hold that the proceedings have rightly been initiated under section 21(1) of the Punjab Act against the petitioner. No other point arises for consideration. For the reasons recorded above, these petitions fail and are dismissed, but in the circumstance of the case, we make no order as to costs.
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1985 (2) TMI 228
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... ... ..... as set out in the booklet, relied on by the assessee, an inference can be drawn that item No. 10 of the notification includes manufacture of bread and biscuits. Under the caption of Cereals and Pulses Processing Industries, the Khadi and Gram Udyog Board, Lucknow, refers to manufacture of spices as well, but in no case can the manufacture of spices be said to be a part of the cereals and pulses processing industries and therefore, the booklet issued by the aforesaid Board, does not lead to the conclusion that manufacture of bread and biscuits is included in item No. 10 of the notification. For these reasons, I agree with the view taken by the Tribunal that the word processing occurring in item No. 10 of the notification falls short of manufacture and that the word processing does not include manufacture. The assessee is, therefore, liable to tax on the turnover of bread and biscuits. In the result, the revision fails and is dismissed. The parties shall bear their own costs.
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1985 (2) TMI 227
Company – Service of documents on members by, Meeting and Proceedings – Length of notice for calling meeting, Contents and manner of service of notice and persons on whom it is to be served, Appointment of directors and proportion of those who are to retire by rotation
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1985 (2) TMI 217
Circumstances in which a company may be wound up, Power to investigate into affairs of a company-in-liquidation
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1985 (2) TMI 216
Winding-up of foreign companies ... ... ... ... ..... (3) of the I.T. Act, 1961, means affairs which have some relation to income. In this case, the company in liquidation has income from interest and rent in India and the affairs relating to the earning of such income are being controlled and managed in India by the official liquidator. By virtue of the provisions of the Companies Act, the liquidator has not only the right or power to control and manage the affairs of the foreign bank in liquidation, but, he has, in fact, been exercising control and management over its affairs in India so far as the sources of income which are sought to be taxed in India. In that view of the matter, the assessee-company in liquidation must be deemed to be resident in this country. For the reasons aforesaid, we answer this question in this reference in the affirmative and in favour of the assessee. The official liquidator will be entitled to retain the costs of this reference out of the funds lying in his hands. Dipak Kumar Sen J. mdash I Agree.
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1985 (2) TMI 215
Winding up – Suits stayed on winding-up order ... ... ... ... ..... earned counsel for the petitioner has vehemently urged that this petition once having been transferred to this court, should be disposed of here, yet I do not find any reason to do so. The petition is, therefore, ordered to be sent back to the Rent Controller and permission is granted for its trial in accordance with law. The parties through their counsel are directed to appear before the Rent Controller on March 25, 1985.
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1985 (2) TMI 214
Company – Membership of, Meetings and Proceedings - Representation of Corporation at Meetings of Companies & Creditors, Power to takeover industrial undertaking without investigation under certain circumstances
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1985 (2) TMI 188
Proforma credit ... ... ... ... ..... an a demand for payment of duty short levied or erroneously refunded. Para 4 of Appendix to the Notification No. 201/79 clearly lays down that if credit of duty paid on inputs has been taken wrongly, the credit so taken may be disallowed and the amount so disallowed shall be adjusted in the credit account or the account current or by a cash recovery. Hence the plea on behalf of the appellant is not maintainable in law. 1.4. Thus the direction of the Collector in so far as it related to the four items for which we have disallowed the benefit of Notification No. 201/79 is correct in law. 15. In the result the appeal No. 157/84 insofar as it relates to the following nine items, alone is allowed (i) Sodium Sulphate (ii) Ferric Alum (iii) Non-ferric Alum (iv) Sodium Sulphide (v) Acetic Acid (vi) Rosin (vii) Depsanil lsquo V rsquo (viii) Anthraquinone and (ix) Sulphamic Acid. The other appeal No. 399/83 relating to Alfloc 11 Alfloc 31 and Hydrazine Hydrate is accordingly dismissed.
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1985 (2) TMI 187
Refund claim ... ... ... ... ..... T. 1896 (SC) specified the items of expenditure to be excluded from the assessable value. The learned Consultant for the appellants cited also a ruling of Calcutta High Court reported in 1983 (12) E.L.T. 126 (East Anglia Plastics India Ltd. v. Collector of Central Excise, Calcutta). In that decision it was held that if the calculation or determination of the value on the basis of the price lists was contrary to Section 4(a) of the Act, such calculation was invalid. In the present case, since the appellants have been contending right from the beginning that the charges were only equalised freight and should be deducted, the impugned order cannot be sustained. 8. For the reasons stated above, we accept this appeal, set aside the impugned order of the Appellate Collector and remit the case for allowing the refund after excluding the transport charges from the assessable value of the product in the light of the Supreme Court decision in Bombay Tyre International case cited above.
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1985 (2) TMI 186
Rate of duty ... ... ... ... ..... ct be contradicted. It is a technological fact and there is no need for any detailed discussion. M/s. Natwar Lal will understand this as they know the process well. The fact that it is called acrylic plastic makes it evident that it has undergone polymerisation. We are not aware of acrylic sheet or articles that are not thermoplastic polymer or copolymer derived from acrylic acid methacrylic acid ester of this acid or acrylonitrile etc. Methyl methacrylate is a monomer for polymethacrylate as is used in the formation of acrylic plastic. Acrylic plastic bangles and tubes have to be articles made of plastic and must fall under Item 15A Central Excise Tariff. - 10. emsp However in view of the Gujarat High Court judgment that a plastic bangle made from a monomer, which undergoes polymerisation during manufacture, would not be an article of plastic assessable under Item 15A, Central Excise Tariff, we set aside the notice of review dated 7-11-1981 issued by the Government of India.
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1985 (2) TMI 181
Valuation - ‘Related person’ ... ... ... ... ..... the actual transportation charges. It is well stated that if there are sales at the factory gate even though they maybe few, the rate at which the sales have been effected at the factory gate could be taken into consideration. The decision is reported in 1979 E.L.T. J 117 (Mad. H.C.), cited supra . It is stated in the judgment as follows - ldquo Inasmuch as the petitioner effects a few sales at wholesale market rate at the factory gate itself, it is that rate which has to be taken as the normal price of the products, especially when the respondents have not shown that such sales have not taken place or that such sales were to related persons or that the sales were effected on other considerations than of price alone. rdquo 10. emsp In the light of the above decision, it is clear that the Collector rsquo s order did not follow the correct legal position. The impugned order therefore cannot be sustained. 11. In the result, we accept this appeal and set aside the impugned order.
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1985 (2) TMI 180
Demand - Time limit ... ... ... ... ..... export of sugar without payment of duty. Therefore, when that evidence was available before the authorities even when the claim for rebate was sanctioned, it is difficult to appreciate the contention that in making the claim or in taking credit under the order passed on that claim the appellants had been guilty of wilful mis-statement or suppression of fact. The findings of the Assistant Collector and the Appellate Collector on this point appear to be patently erroneous. 9. ensp We are, therefore, satisfied that when a demand for repayment of part of the refunded amount was made very much beyond the six months period after the refunded amount was credited in the Personal Ledger Account the said demand for repayment was in the circumstances discussed above patently barred by time. In view of this conclusion, it appears to us to be unnecessary to go into the merits of the claim. 10. ensp Accordingly, this appeal is allowed and the orders of the lower authorities are set aside.
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