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Case Laws
Showing 61 to 80 of 492 Records
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1998 (2) TMI 559 - KARNATAKA HIGH COURT
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... ... ..... re is no dispute in the meaning of the processing given in the dictionary. But the Supreme Court considered the same and held that this character will not change by adding acid or any chemicals and treating with smoke for the purpose of drying it. Therefore, we are not able to agree with the contention of the learned Government Advocate. 11.. It is contended by the petitioner that the sale is inter-State sale. Once it is inter-State sale it is not taxable under the Karnataka Sales Tax Act or Central Sales Tax Act. It is to be noticed that the assessing authority, first appellate authority and the Tribunal held against the Revenue after considering all the facts of the case. Assailing that, the Sales Tax Department has not filed any revision and the same is not challenged. This Court is not a fact-finding authority. We do not want to interfere with the same. Accordingly, this revision petition is allowed and the earlier order of the lower court is set aside. Petition allowed.
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1998 (2) TMI 558 - MADRAS HIGH COURT
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... ... ..... sub-section (5) of section 8 of the CSTA, as noticed earlier, cannot at all be stated to be sustainable in law and therefore, such imposition deserves to be set aside. 40.. For the reasons as above, we are not inclined to affix our seal of approval to the submissions, emerging from learned Special Government Pleader representing the Revenue that the decision in Sarvotam Vegetables Products 1996 101 STC 547 (SC) is applicable on all fours to the facts of the instant case. 41.. In fine, the modified order of the Tribunal is further modified by deleting the addition of levy of additional sales tax at two per cent to the rate of levy of tax at two per cent imposed upon the assessee-dealers, consequent upon the notification issued by the State Government under sub-section (5) of section 8 of the CSTA. 42.. The Tax Case (Revision) is thus disposed of. There shall, however, be no order as to costs, on the facts and in the circumstances of the case. Petition disposed of accordingly.
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1998 (2) TMI 557 - MADRAS HIGH COURT
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... ... ..... ri and Grover. But the assessee has not pleaded anywhere that there was an agreement between the assessee in Madras and M/s. Sikri and Grover in Bhopal for the return of the goods and the assessee has also not proved when the goods were returned to the dealer. Though we accept the case of the assessee that for claiming deduction under section 8A of the CST Act, the goods need not be physically returned or physically come back to the State of despatch, however, on the facts of the case, we are of the view, the case of the assessee must fail. Though learned senior counsel submitted that the matter should be remitted to the Joint Commissioner to examine the case of the assessee, we are of the view that the assessment year involved is 1976-77 and the Joint Commissioner passed the order in the year 1985 and after a period of 13 years, if the matter is remitted, no useful purpose will be served. In this view of the matter, we dismiss the tax case appeal. No costs. Appeal dismissed.
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1998 (2) TMI 556 - ORISSA HIGH COURT
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... ... ..... ssed an interlocutory order at the time of entertaining the writ petition permitting the writ petitioner to file its show cause reply to the impugned notices, annexures 1 and 1/A. The court also permitted the sales tax authorities to make final order. The only check and balances had been made asking the sales tax authorities to seek leave of this Court to raise demand on the basis of assessment. 37.. While the case was reserved for judgment, final order was made which is challenged in a separate and independent writ petition. Since we dispose of the present writ petition, there is no question of granting or refusing any leave. The writ petition being disposed of, the sales tax authorities will have their right to realise the demand as per the assessment in accordance with law subject to such restrictions, if any, in the independent case where the assessment itself has been challenged. We make no order as to costs. R.K. DASH, J.-I agree. Writ petition disposed of accordingly.
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1998 (2) TMI 555 - ORISSA HIGH COURT
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... ... ..... application is filed, it should not be rejected only on the ground that the appeal filed by the assessee is pending when no cross-objection or appeal has been filed by the Revenue, as the refund flows from the original order of assessment. We further hold that even when the appellate authority remands a case for fresh assessment, it shall only be confined to the assessment already made and shall not touch the refund order passed by the assessing authority. We are unable to agree with the submission of the Revenue that unless reassessment is completed, no refund can be ordered inasmuch as the refund order by the assessing authority has nothing to do with the appeals unless there is a cross-appeal. 10.. In view of what has been stated above, we allow all the four writ petitions and direct the assessing authority to refund the excess tax paid by the assessee with interest as admissible under rules within three months. No costs. P.K. TRIPATHY, J.-I agree. Writ petitions allowed.
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1998 (2) TMI 554 - KERALA HIGH COURT
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... ... ..... e them and it can be ascertained from the persons, who issued the said forms and only in cases where the said persons cannot be found the question of addressing the petitioners with respect to the above arises. Then it is for the petitioners to establish that E-I form and C form were issued by the dealers referred to in those forms. 20.. Though the counsel appearing for the petitioners have relied on the decisions mentioned in paragraph 7 of this judgment I do not think it necessary to deal with them in the light of the view taken by me. 21.. The first respondent in both the cases are directed to complete the assessment for the s for which pre-assessment notices are issued in accordance with the provisions of the Central Sales Tax Act and the Rules issued thereunder and in the light of the observations contained in this judgment. The original petitions are allowed to the above extent. Order on C.M.P. No. 27130 of 1995 in O.P. No. 15130 of 1995-A dismissed. Petitions allowed.
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1998 (2) TMI 553 - GAUHATI HIGH COURT
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... ... ..... Board of Revenue (Taxes) v. Padinjarakara Agencies 1985 60 STC 308 (SC). There the question was that what will be the rate of tax before 30th of June, 1974 inasmuch as the rate of tax was raised subsequent to 30th of June, 1974. The earlier rate of tax was 3 per cent and it was raised to 5 per cent and the question which arose was what is the point of last purchase to determine the rate of tax and the Supreme Court relying on the earlier case stated that equally it is clear that the assessee could not be made liable to the tax on the purchase made by it prior to 30th June, 1974 unless the purchases made by it acquired the quality of last purchase. 11.. This being the position, this writ application is to be allowed which I hereby do. The order of assessment as well as revisional order, that is annexures I and III shall stand quashed. 12.. It is made clear that the authority may make fresh assessment in accordance with law by following the procedure. Writ application allowed.
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1998 (2) TMI 552 - KARNATAKA HIGH COURT
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... ... ..... , the article falls under both entries. Entry No. 78 is a general entry whereas entry No. 110 is a specific entry. When an article falls under both the entries, specific entry override the general entry. Therefore, specific entry has to be given preference, i.e., 110 and accordingly it was given. In that case, there was no words as in entry No. 182 having provided any other entry and which in these circumstances, the Division Bench held a specific entry prevails than a general entry. The facts of that case are different from the facts of this case. In the present case as stated considering the plastic tiles like marblex vinyl tiles, PVC wall covering and wall paper, etc., made out of plastics polythene or poly-vinyl chloride material, fall within the category of all articles made out of plastic, they are governed by the tax provided under entry No. 110 and not under entry No. 182. Revision petition is accordingly allowed and the impugned order is set aside. Petition allowed.
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1998 (2) TMI 551 - ORISSA HIGH COURT
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... ... ..... ind that out of Rs. 70.09 crores assessed and demanded, Rs. 6.89 crores is on account of alleged defect in form C , Rs. 0.11 crores is the demand on revised return and Rs. 0.01 crores is on account of interest. These are not leviable on export sale. Therefore, we direct that on payment of Rs. 20 crores by March 10, 1998, the entire demand shall be stayed till disposal of the appeal. In the event any amount would be refundable, the question of payment of interest thereon is kept open. We have passed this order keeping in view the fact that all the items are regarding alleged export sale. 9. With the aforesaid observations and directions, the writ petition is disposed of. We also direct the appellate authority to dispose of the appeal, if filed, on priority basis, and preferably within three months. We do so as the matter involves the economy of the country and as the question of export is very significant in the present day context. C.R. PAL, J.-I agree. Petition disposed of.
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1998 (2) TMI 550 - PATNA HIGH COURT
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... ... ..... l for the petitioner. As such, the impugned order cannot be allowed to stand as it suffers from principle of audi alteram partem. Consequently order as contained in annexure 3 is quashed. 15.. As a result of the aforesaid discussions, the case is remanded to the authority concerned, i.e., respondent No. 3 for hearing and deciding the matter afresh after affording reasonable opportunity of hearing to the petitioner in the light of the observations and directions as made above and to decide the matter expeditiously by a speaking order, preferably within a period of three months from the date of production of a certified copy of this order. The petitioner shall be at liberty to advance argument dealing with question No. (i) as well which shall be taken into consideration by the authority concerned while deciding the matter. 16.. The writ petition is thus disposed of accordingly. There shall be no order as to costs. R.A. SHARMA, J.-I agree. Writ petition disposed of accordingly.
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1998 (2) TMI 549 - ANDHRA PRADESH HIGH COURT
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... ... ..... k form, and accordingly the petitioner has to supply all the articles only in the book form. At a later stage, viz., at the consumer stage the fact that the leaves are separated and sold as lottery tickets, share certificates and share applications does not change the nature of the article in the hands of the petitioner. 12.. In view of the above, we see no reason to disagree with the views expressed by this Court in Govindaswamy Binding Works v. State of Andhra Pradesh 1972 29 STC 219 which was followed by Venkatarama and Co. v. Additional Commercial Tax Officer 1973 32 STC 263 and we are of the view that the two cases do not require any reconsideration and we reject the argument of the learned Advocate-General. It follows from the above that the show cause notices and the provisional orders are to be quashed and accordingly they are quashed and as a result the writ petitions are allowed with costs and advocate s fee of Rs. 250 in each writ petition. Writ petitions allowed.
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1998 (2) TMI 548 - GAUHATI HIGH COURT
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... ... ..... of, I am of the view that the petitioner can move the prescribed authorities if he is aggrieved by the order of the Commissioner of Taxes. Tripura Sales Tax Act, 1976 provides for a complete machinery to challenge an order of assessment and I am of the view that if any party is aggrieved by any order, he can challenge the same by the mode prescribed by the Act and not by a petition under article 226 of the Constitution. Since the revision petition is still pending before the Commissioner of Taxes, the petitioner is at liberty to present his case before the Commissioner of Taxes and I hope and trust that the Commissioner of Taxes will decide in his wisdom whether the petitioner-firm is liable to pay sales tax or not under the Tripura Sales Tax Act. 18.. Having regard to the facts and circumstances stated above, I am of the view that the petition must fail and accordingly, it is dismissed. But under the facts and circumstances, I make no order as to costs. Petition dismissed.
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1998 (2) TMI 547 - ANDHRA PRADESH HIGH COURT
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... ... ..... the present case. 10.. As pointed out in the earlier para the goods have just entered the State of Andhra Pradesh and at the stage of issuing of the transit pass. At the stage of issuing the transit pass if the officer is satisfied he has to issue a transit pass and the person in-charge of the vehicle fails to deliver the said transit pass at the last check-post then there is a presumption that the goods carried by them have been sold within the State. However, section 29(3)(b)(ii) does not authorise the officer to detain the goods, at the most he can draw a presumption that the goods are sold within the State. However, that stage has not yet arisen on the facts of the present case. 11.. In view of the above, since the ingredients of section 29(3)(b)(ii) of the Andhra Pradesh General Sales Tax Act, 1957 are not satisfied the detention order is quashed and the goods are directed to be released at once. The writ petition is allowed with costs of Rs. 500. Writ petition allowed.
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1998 (2) TMI 546 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... hold that the purchases of exim scrips by the applicant-bank were rightly brought to purchase tax under the 1941 Act. 15.. In the result, all the points urged on behalf of the applicants are answered in the negative and the application is dismissed. By interim order dated January 27, 1997 the respondents were restrained from giving effect to the order of assessment for the impugned period of four quarters ending March 31, 1993 and also the appellate order, on condition that applicant No. 1 (the bank) would pay the demanded amount of tax of Rs. 1,00,10,019 within a period of six weeks from the date of judgment, if the present application fails. The said undertaking was subsequently given by the bank. Accordingly, we direct the applicant No. 1 to make payment of the said amount of tax within a period of six weeks from this day to the respondents. No order is made for costs. M.K. KAR GUPTA (Technical Member).-I agree. J. GUPTA (Judicial Member).-I agree. Application dismissed.
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1998 (2) TMI 545 - KERALA HIGH COURT
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... ... ..... ustries. 11.. The above decision will not support the case of the assessee. As already held by us, resin is not fully exempt from taxation under the Act. It is a taxable commodity. Because of the circumstances being a newly set up small-scale undertaking the first seller was not liable to pay tax. But the purchaser who is not entitled to the benefit of the above exemption notification is liable to pay purchase tax under section 5A as admittedly, he was using the same for the purpose mentioned in clause (a) of section 5A(1) of the Act. Therefore, we revise the order of the Sales Tax Appellate Tribunal and hold that resin which is a taxable item purchased by the assessee for which sales tax was not payable under section 5 at the hands of the supplier for the special circumstance that supplier being a newly set up small-scale industrial unit, is liable to purchase tax under section 5A of the Act at the hands of the assessee who is not having such an exemption. Petition allowed.
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1998 (2) TMI 544 - MADHYA PRADESH HIGH COURT
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... ... ..... in the taxing statute but that by itself did not empower the Revenue to question the nature and character of the disputed products. 8.. Viewed thus, we hold that vicco vajradanti tooth paste and powder and turmeric cream fall under the category of medicine and drugs so long as they are classified so by the competent statutory authority and are manufactured, distributed and sold through license under the Drugs and Cosmetics Act. It is a different matter if these are derecognised and declassified by the competent authority on an exercise contemplated by the relevant statute. But meanwhile these would retain their position and would not be regarded as toilet items or cosmetics taxable vide entry No. 21 of Part II of Schedule II of the M.P.C.T.A. It is further provided that the issue being no more res-integre does not give rise to any question of law and thus the reference application of the Revenue was rightly rejected. So all these applications. Reference application rejected.
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1998 (2) TMI 543 - ANDHRA PRADESH HIGH COURT
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... ... ..... boxes instead of buying the paper having made into boxes it would have generated more revenue. But as long as there is no prohibition against the assessee arranging its affairs in such a way as to have the boxes made through job-work and using the material for the same stated purpose though in different form, there cannot be any penalty. Penal provisions have to be strictly construed and in the absence of clear language under section 5-B(1) that the goods purchased as packing material cannot be used in a different shape, the penalty imposed cannot be sustained. The Appellate Tribunal also, in the well written order compared the provisions of sections 10 and 10-A of the CST Act and pointed out that there is no specific requirement in the law in respect of which violation is alleged for the purpose of imposing penalty. The order of the Appellate Tribunal cancelling the penalty is therefore correct and is upheld. The tax revision case is dismissed. No costs. Petition dismissed.
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1998 (2) TMI 542 - PATNA HIGH COURT
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... ... ..... e already observed that under the facts stated above, refund in the instant cases being based on disputed question of facts, cannot be gone into in writ jurisdiction, therefore, if the petitioners are so advised, it is for them to choose the appropriate forum for the redressal of their grievances by proving that the amount so paid under section 25A of the Act has not been realised towards works contract from the consumers but has been paid from their own pocket and doctrine of unjust enrichment does not apply in their cases. 14.. For the reasons aforesaid, the submission made by the learned counsel for the petitioners for directing refund is repelled leaving it open to the petitioners themselves to choose appropriate forum. 15.. With the above direction, the writ petitions being covered by the decision rendered in Builders Association case 1992 85 STC 362 (Pat) FB 1992 1 PLJR 1 (Pat) FB are disposed of. SHASHANK KUMAR SINGH, J.-I agree. Writ petition disposed of accordingly.
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1998 (2) TMI 541 - SUPREME COURT
Whether Section 11-A of the Land Acquisition Act, 1894 applicable for the purposes of the Karnataka Acquisition of land for House Sites Act, 1972?
Held that:- Appeals allowed. Sec 11A should be read into the Karnataka Act, 1972 because there is not such provision in the Karnataka Act, 1972 as amended by the Karnataka Act, 1961
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1998 (2) TMI 540 - APPELLATE TRIBUNAL FOR FORFEITED PROPERTY
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... ... ..... have given a reply to the notice as directed by the High Court. It is open to the appellant to adduce such evidence as she may find necessary in support of her case. We see no reason to interfere with the impugned order. Having regard to the circumstances of the case, we direct that the Competent Authority may dispose of the matter as expeditiously as possible, without any undue delay. The appellant will co-operate with the Competent Authority and will take part in the proceedings without asking for unnecessary adjournments. Though the High Court has made it clear that the directions given in the writ petition for removal of the seal of the flat and for allowing the appellant and her relatives to occupy the flat are subject to the result of this appeal, we do not propose to pass any order which is different from that of the High Court. The same will be subject to the final result of the inquiry before the Competent Authority. In the result, the appeal fails and is dismissed.
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