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Showing 41 to 60 of 300 Records
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1989 (9) TMI 368 - KERALA HIGH COURT
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... ... ..... or a further investigation as provided for under section 29A(4). But that is not the position. 6.. On going through the various documents produced in the O.P. it is clear that there are certain other matters that require a detailed investigation. I do not wish to make any comment on these aspects because the investigation into these aspects has yet to be done by the authority concerned. The authority concerned therefore is directed to complete the investigation already initiated as expeditiously as possible, in any event, within two months from the date of receipt of a copy of this judgment. If the petitioners are aggrieved by the order that the authority will ultimately pass after investigation, they have the right to challenge the same by filing appeal before the appellate authority under section 34. The petitioners therefore have an effective alternate remedy. Original Petitions are disposed of as above. Issue carbon copy on usual terms. Petitions disposed of accordingly.
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1989 (9) TMI 367 - CALCUTTA HIGH COURT
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... ... ..... November, 1985. I direct the respondent-authority to amend the said eligibility certificate as indicated above. I also set aside the decision of the concerned authorities refusing to issue declaration forms. I direct the respondent-authority to issue the declaration forms to the petitioner, if any application for declaration form is made by the petitioner in this regard. It appears, as has been alleged by the petitioner, that the petitioner has paid a sum of Rs. 13,624 as turnover tax under protest. The respondent-authority would also refund the said sum or adjust the sum against any future taxes due and payable by the petitioner. I also hold that the petitioner is not liable to pay any turnover tax so long the said eligibility certificate is in operation. For the reasons aforesaid, this writ application succeeds. There will be no order as to costs. All parties to act on a signed copy of the operative part of this judgment on the usual undertaking. Writ application allowed.
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1989 (9) TMI 366 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... 2 reveal that the assessee-company had filed the tenders which were accepted by the Board and thereafter a letter of indent was placed with the assesseecompany and the assessee-company had accepted the same vide its letter dated 3rd December, 1969, in the case of purchase order annexure A-1 and letter dated 25th May, 1970, in the case of purchase order annexure A-2. The assessee had not placed the relevant documents on the file in order to show that his acceptance of the proposal was not absolute but conditional. Thus there is no force in this contention. For the foregoing reasons, there is no option but to conclude that the movement of transformers from the factory of the assessee at Sonepat to Rajpura or Patiala took place in pursuance of the contract of sale and it was a clear case of inter-State sale of goods. Thus the above referred question is answered in the affirmative and in favour of the Revenue. There is no order as to costs. Reference answered in the affirmative.
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1989 (9) TMI 365 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... the Madras High Court in Spheroidel Castings case 1977 40 STC 596, is of no help to the assessee in the present case as therein while interpreting the notification issued under section 17 of the Tamil Nadu General Sales Tax Act, exempting agricultural implements from the imposition of sales tax, it was held that the expression implements means tools or instruments, as also the parts of tools and instruments and that castings used as parts of mould board plough would come within the ambit of agricultural implements whereas in the present case, as already held, the Government had deliberately excluded the words component parts of the cart from entry B-16 in the notification. For the foregoing reasons, there is no escape but to conclude that the legislature had deliberately excluded the cart wheels from the expression cart figuring in serial No. B-16 of the above referred notification. Consequently, the question posed is answered accordingly. Reference answered in the negative.
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1989 (9) TMI 364 - RAJASTHAN HIGH COURT
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... ... ..... lar district or place. What is provided in the definition of the expression sick industrial unit is that it incurred cash losses in two complete accounting years, immediately before 1st April, 1987. Whether industrial unit is situated in two districts, is no consideration. What is required to be seen is that the unit must have incurred cash losses in two complete accounting years. The Screening Committee, thus it appears, did not consider the matter in the correct perspective, as provided under the incentive scheme and the grounds of refusal are not the grounds under that scheme. Therefore, the order of the Screening Committee, refusing the benefits, deserves to be quashed and accordingly this appeal is allowed. The order of the learned single Judge is set aside. Consequently, the order of the District Screening Committee, dated 6th April, 1988 (annexure 4), is quashed and the Committee is directed to grant eligibility certificate to the petitioner-appellant. Appeal allowed.
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1989 (9) TMI 363 - WEST BENGAL TAXATION TRIBUNAL]
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... ... ..... rticle 323B requires the law made under clause (1) to specify the jurisdiction, powers and authority which may be exercised by the Tribunal. The law so made does not empower the Tribunal to exercise jurisdiction over the Central Sales Tax Act. It cannot also be treated as a functionary exercising jurisdiction under the Bengal Finance (Sales Tax) Act, 1941. The extent of jurisdiction of the Tribunal is prescribed in the Act itself which does not include the Central Sales Tax Act, 1956. Therefore, we are of the opinion, that this being a case exclusively governed by the Central Sales Tax Act, this Tribunal is not competent to entertain the same for disposal. The application is liable to be and is hereby directed to be returned to the filing Advocate for presentation to the proper forum. We are not, however, expressing any opinion in regard to cases involving the Central Sales Tax Act and any of the Acts enumerated in the Schedule to the West Bengal Taxation Tribunal Act, 1987.
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1989 (9) TMI 362 - KERALA HIGH COURT
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... ... ..... are mandatory requires reconsideration. We are unable to accept this plea. The decision of the learned single Judge in Rehmath Trading Co. v. Sales Tax Officer 1980 46 STC 25 (Ker), holding that the filing of form No. 25 as also the provisions contained in rule 32 (14) of the Kerala General Sales Tax Rules are mandatory was upheld by a Bench in an unreported decision of this Court in W.A. No. 132 of 1980, dated December 4, 1985. The Division Bench held that rule 32 (14) is mandatory and the filing of necessary declaration form is essential in order to avail the exemption claimed. In the light of the Bench decision of this Court we are of the view that the plea of the revision petitioner that the Appellate Tribunal erred in holding that the filing of form No. 25 declaration is mandatory, cannot be accepted. The Appellate Tribunal was justified in holding so. We see no merit in these revisions. We dismiss the revisions. There shall be no order as to costs. Petitions dismissed.
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1989 (9) TMI 361 - PATNA HIGH COURT
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... ... ..... the guidance of the assessing authorities and in view of the pronouncement of the Supreme Court of India in Builders Association s case 1989 73 STC 370 1989 BLT 151, and this Court in above referred cases, the assessing authority would be bound by the said decisions referred to hereinbefore, and not by the aforementioned circular. 18.. In view of the fact that the petitioners of these writ applications cannot invoke our writ jurisdiction for enforcing the liabilities of their principals in terms of section 64-A of the Sale of Goods Act, as the same involves enquiry into a disputed question of fact as also in view of the fact that such an implied term of the contract may be enforced in another forum, in our opinion, these writ applications are not maintainable. 19.. These petitions are, therefore, dismissed with the observations made hereinbefore. But, in the facts and circumstances of the case, there will be no order as to costs. B.P. SINGH, J.-I agree. Petitions dismissed.
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1989 (9) TMI 360 - MADRAS HIGH COURT
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... ... ..... deficiencies and they are of high haemoglobin value. Therefore the conclusion of the Tribunal is that lucerne leaves which is a species of greens can rightly be described as vegetable for claiming exemption. In State of West Bengal v. Washi Ahmed 1977 39 STC 378, the Supreme Court quoted with approval the following passage from the judgment of the Nagpur High Court in Madhya Pradesh Pan Merchants Association, Santra Market, Nagpur v. State of Madhya Pradesh 1956 7 STC 99 In our opinion, the word vegetables cannot be given the comprehensive meaning the term bears in natural history and has not been given that meaning in taxing statutes before. The term vegetables is to be understood as commonly understood denoting those classes of vegetable matter which are grown in kitchen gardens and are used for the table. Judged by that standard, lucerne leaves certainly would be eligible for exemption as vegetable . The tax cases are, therefore, dismissed. No costs. Petitions dismissed.
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1989 (9) TMI 359 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... ly as an additive to animal feed. Even if the plea of Shri Sood is accepted, binola chhilka even then will be comprehended within the expression fodder . After the concentrate in the form of oil is extracted there remains roughage in the form of binola chhilka. It becomes a staple part of animal food, i.e., fodder. In the very nature of things, animal food has to contain a substantial part of roughage. The binola chhilka does not fall under any of the items which have been expressly excluded from the definition of fodder as given in entry 34 of Schedule B. Binola chhilka is neither oil-cake nor guar giri. Furthermore, only chhilka of foodgrains and pulses has been excluded from the definition of fodder . Chhilka of cotton seeds has not been so excluded. Cotton seeds are neither grains nor pulses. For the foregoing reasons, we hold that binola chhilka is fodder. We answer the question in the affirmative and against the Revenue. No costs. Reference answered in the affirmative.
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1989 (9) TMI 358 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... order for costs. 27.. Before parting with the case we would, however, like to make it clear that the question whether one is acting as an agent or not for and on behalf of a principal, is a question of fact to be determined by the assessing authority at the appropriate stage in each case. A mere assertion in that behalf, without more, may not be sufficient to establish that one is an agentdealer. It has to be seen whether there is a contract of agency and also whether the principal claimed is a fictitious person or not. In the present case, however, this question would not arise because the claim that the applicant is an agent of several disclosed principals, has not been controverted at any stage. Therefore, this question cannot be reopened in this case. But we make the observations as above in a general way for the guidance of the authorities concerned in appropriate cases. P.C. BANERJI (Technical Member).-I agree. L.N. RAY (Judicial Member).-I agree. Application allowed.
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1989 (9) TMI 357 - MADRAS HIGH COURT
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... ... ..... endra Mills Ltd. v. Joint Commercial Tax Officer, Salem 1971 28 STC 483, where Veeraswami, C.J. speaking for the Bench, has held, So long as the order of the Tribunal is not set aside, the Appellate Assistant Commissioner is bound to give effect to it, and his failure to do so on the ground that the department has filed an appeal will be really a contempt of the Tribunal s order. 7.. In my view the principle enunciated by the learned Chief Justice applies to the facts of this case. Hence a mandamus would issue to the respondent to implement the order of the Tribunal dated 1st October, 1985, in M.T.A. No. 382 of 1985. Under section 24(4) of the Tamil Nadu General Sales Tax Act, 1959, the petitioner is entitled to interest at the rate of 12 per cent. Hence the respondent is directed to refund the amount with interest to the petitioner within 4 weeks from the date of the receipt of a copy of this order. This writ petition is ordered accordingly. No costs. Writ petition allowed.
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1989 (9) TMI 356 - PATNA HIGH COURT
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... ... ..... and simple and does not involve any sale of goods since there are no goods in which property can be transferred. I am, therefore, of the view that the contract between the petitioner-company and M/s. Tata Iron and Steel Co. Ltd. is a mere service contract for eradication of pests, rodents, termites, etc., and does not fall within the purview of a contract for the supply of goods as envisaged under the Constitution of India and the Bihar Finance Act, 1981. In such a transaction, there being no transfer of property in goods, no sales tax is leviable under the provisions of the Bihar Finance Act, 1981. 14.. In this view of the matter, this writ application must be allowed. Consequently, I quash annexure 5, the order of the Deputy Commissioner of Commercial Taxes dated 9th December, 1988 as also the notices (annexures 6 and 7) issued pursuant thereto. In the facts and circumstances of the case, there will be no order as to costs. S.B. SINHA, J.-I agree. Writ application allowed.
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1989 (9) TMI 355 - PATNA HIGH COURT
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... ... ..... If the sub-contractor had already been assessed, and in the order of assessment passed, the assessing authority had already taken into consideration the goods which were supplied in execution of his portion of the contract, in our opinion, no further sales tax would be leviable thereupon. 20.. In this view of the matter, the writ petition is allowed in part and the order of assessment and the notice of penalty issued against the petitioner as contained in annexures-5 and 6 of the writ petition are quashed and the respondent No. 4 is hereby directed to proceed with the assessment proceeding and/or penalty proceeding in accordance with law, keeping in view, the decision of the Supreme Court in Builders Association s case 1989 73 STC 370 1989 BLT 151, the decision in Jamshedpur Contractors Association s case 1989 75 STC 132 (Pat) and the observations made hereinbefore. In the facts and circumstances of the case, there will be no order as to costs. Writ petition partly allowed.
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1989 (9) TMI 354 - BOMBAY HIGH COURT
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... ... ..... vil appeals filed against orders of the High Courts were directed to be placed before the appropriate Benches hearing tax matters in order to decide the questions raised therein including the validity of any statutory provisions or rules. In our judgment delivered today, we have, however, held that the said law imposing sales tax on the transfer of the right to use goods in the State of Maharashtra is valid and that the said Act was not in contravention of articles 269 and 286 of the Constitution. For the foregoing reasons, we hold that there is no merit in the writ petition. The rule is accordingly discharged with costs. On the application made by the learned counsel for the petitioners, operation of the order is stayed for a period of six weeks from today. After we delivered our judgment, the learned counsel for the petitioners prayed for a certificate under article 133 read with article 134A of the Constitution. We grant the certificate asked for. Writ petition dismissed.
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1989 (9) TMI 353 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... on the provisions of section 26A(2) of the BFST Act. We, however, make it clear that here is a case which falls within clause (b) of sub-section (2) subject to the applicant discharging the onus in terms of the proviso to that section. 26.. In fine, we find that the supplies made by the applicant is exigible to tax, but he may be entitled to exemption for the impugned period under sub-section (2) subject to discharging his onus of proving that no tax was collected by him during the period. The case is thus disposed of. The assessing authority will now revise the completed assessments from 1972 onwards and also dispose of the pending assessment proceedings in accordance with law and in the light of the observations made above after giving the applicant an opportunity of being heard. The interim order is accordingly vacated. There will be no order for costs. P.C. BANERJI (Technical Member).-I agree. L.N. RAY (Judicial Member).-I agree. Writ application disposed of accordingly.
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1989 (9) TMI 352 - HIGH COURT OF CALCUTTA
Free transferability and registration of transfers of listed securities of companies ... ... ... ... ..... parties to the decision taken by the Board not to register the transfer of snares. The CLB should have taken notice of all these facts. The decision of the board of directors were taken in the context of these facts, and the CLB should have approached the problem likewise. 29. My ultimate decision is that this writ petition also fail. I have reached this conclusion with considerable hesitation, but since I am of the view that the company has failed to establish that the transfer of the shares is likely to result in a change in the composition of the board of directors, this writ petition must be dismissed. 30. The writ petition is dismissed. All interim orders are vacated. 31. There will be no order as to costs. There is a prayer for stay of operation of the order. The prayer is allowed. There will be a stay of operation of this order till one week after the long vacation. The interim orders passed in the writ petition will also continue till the week after the long vacation.
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1989 (9) TMI 345 - HIGH COURT OF DELHI
Winding up – Company when deemed unable to pay its debts ... ... ... ... ..... So, it is not quite understandable as to how the learned judge took the view that the order dated August 4, 1987, also had any bearing in the matter of production of the books of account by the respondent. Then again, we fail to see how by the existence of an entry in the books of account of the respondent showing a debit of Rs 35,000 to the account of the appellant-company there was clinching evidence on which alone the court could be satisfied that the sum of Rs. 35,000 was, in fact, paid by the respondent to the appellant-company. In fact, this was no stage for forming a final opinion so as to record satisfaction about the payment of the amount in question. All that the court was required to see at that stage was the prima facie state of things. The learned company judge thus misdirected himself and the impugned order is not sustainable. We, accordingly, accept the appeal, set aside the impugned order and dismiss the company petition with costs to the appellant throughout.
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1989 (9) TMI 344 - HIGH COURT OF BOMBAY
Winding up – Circumstances in which a company may be would up, Company when deemed unable to pay its debts
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1989 (9) TMI 343 - HIGH COURT OF MADHYA PRADESH
Licensing of new industrial undertaking ... ... ... ... ..... been forwarded by the Industries Commissioner to them and, therefore, it is not pending with them. In the result, the petition of the petitioner is allowed. The State Government is directed to forward the application of the petitioner for clearance to the Pollution Control Board within a month from the date of this order and the Pollution Control Board is directed to decide the application of the petitioner within a month thereafter The State Government is also directed to decide the grant of permanent registration to the petitioner in the light of the observations made above and in view of the fact that the main objection of the State Government refusing permanent registration to the petitioner i.e., obtaining of the licence under the Central Act does not. survive, within three months front the date of this order. In the circumstances, the parties shall bear their own costs as incurred. The amount of security deposit, after verification, shall be returned to the petitioner.
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