|
Advanced Search Options
Case Laws
Showing 81 to 100 of 577 Records
-
2001 (3) TMI 1009
... ...
... ... ..... ound that gross profit conceded by the appellant is reasonable and the assessing authority was directed to accept the sales turnover conceded by the appellant for the purpose of assessment. It has also held that addition for suppression is limited to five times of the suppression detected on inspection. Accordingly, we restore the finding of the appellate authority on the addition for suppression. But, so far as the sale of soda is concerned, we do not find any legal infirmity in the order passed by the Tribunal. The Tribunal is justified in upholding the estimate of the assessing authority. In the above view of the matter, we set aside the order of the Tribunal in so far as it fixed the sales turnover of liquor and confirm the order of the appellate authority. So far as the sale of soda is concerned, we confirm the order of the Tribunal. The T.R.C. is disposed of as above. Order on C.M.P. No. 6267 of 2000 in T.R.C.No. 440 of 2000 dismissed. Petition disposed of accordingly.
-
2001 (3) TMI 1008
Whether impugned notification issued by Respondent No. 2 laying down terms and conditions for registration of different brands of Indian Made Foreign Liquor (IMFL) for supply within the territory of Delhi during 2000-2001 and laying down Minimum Sales Figures (MSF), as a criteria of eligibility for grant of licence in form L-l, is violative of Articles 14, 16 and 19(l)(g) of the Constitution?
Held that:- Economic mechanism is a highly sensitive and a complex matter. With inflation every year, it goes without saying, that the brand which has the "lowest price tag" this year, was perhaps not the brand which had "lowest price tag last year". It is possible that the brand ’with lowest price tag’ this year may not be of that good quality as the brand with identical price tag last year, even though it may conform to ISI standards. It was, therefore, reasonable for the State to find out whether that particular brand with the lowest price tag this year, had been tested and tried elsewhere and had been accepted largely by the public in other parts of India to determine if that particular brand of liquor can be considered to be liquor of good quality keeping the health and welfare of the public in view. The impugned notification in our opinion furthers the object of providing good liquor having larger acceptability. The policy is made in the interest of health, welfare and morals to benefit all citizens of Delhi and not the big industrial houses as alleged. Determination of wide scale acceptability on the basis of revised minimum sales figures (MSF) does not strike us as being unreasonable let alone irrational, arbitrary or unfair. Under these circumstances there is no justifiable reason warranting interference with the impugned notification. Writ petition dismissed.
-
2001 (3) TMI 1007
... ...
... ... ..... inal scheme would apply prospectively. Notification comes into effect only on the date of its publication in the official Gazette, therefore, petitioner shall be entitled to the relief as provided under the original scheme up to the date of publication of the notification in the Gazette, i.e., January 7, 2000 and subsequent thereto as per the amended scheme. 62.. With the above observations, the petition partly succeeds and is allowed to that extent only. The interim order passed earlier shall continue for a period up to 30th April, 2001. Presently, petitioner, if so advised, may file an appeal, if not already filed, within a period of four weeks and if the assessee does so, the appellate authority may entertain the appeal on merit without insisting on the issue of limitation. For a further period, petitioner may request the appellate authority for interim relief, if any. In the facts and circumstances of the case, there shall be no order as to costs. Petition partly allowed.
-
2001 (3) TMI 1006
... ...
... ... ..... substance used for writing and, therefore, would clearly fall within the item paper . The test would be whether because of stitching or pinning them together such a collection of sheets loses its identity as paper? The answer must be in the negative. Looked at from this angle it is difficult to accept the contention that an exercise book is a distinct commodity other than paper . The Supreme Court followed another decision in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Pio Food Packers 1980 46 STC 63 (SC). There, the processing of pineapple fruit is processed into pineapple slices for being sold in sealed cans. It was held that although it has undergone a degree of processing, it must be regarded as still retaining its original identity. 2. In the light of the above, we set aside the order of the Tribunal and direct the Tribunal to consider the appeals afresh and dispose of the same in accordance with law. Petition disposed of accordingly.
-
2001 (3) TMI 1005
... ...
... ... ..... to any machinery which does not have time bound programme (3 to 5 years) for such machines to be indigenised and has not at least functioned successfully for a period of three years to the satisfaction of respective Electricity Board/State Government financial institutions. In the process all the State authorities and the State financial institutions be accordingly directed. 8.. Dumping of foreign products has become a serious problem and threat to the economy of the country. Sub-standard goods, food articles and machines, etc., are being dumped in our country which cannot be accepted. The seriousness of the matter is being discussed all over including the Parliament. In the circumstances, we feel that concrete steps should be taken to check this menace and in the process it would be open for the opposite parties to consider and legislate the appropriate law in this regard. With the above directions the writ petition is disposed of finally. Petition disposed of accordingly.
-
2001 (3) TMI 1004
... ...
... ... ..... Findings on point D 10.. We have tried to save a portion of section 8D(1) of the amending Act because the first part of section 8D(1) expressly imposes liability to pay tax on sale. The inconsistency is brought about by the table which refers the rate per draw. If this table is struck down, the section becomes beleaguered. Section 8D(2) and section 8D(3) are consequential upon section 8D(1). Therefore, the entire amending Act by which section 8D is introduced is hereby struck down. We accordingly hereby strike down and/or quash the impugned amending Act No. LII of 2000 as arbitrary, inconsistent and contrary to the basic scheme of the principal Act, viz., the Bombay Sales Tax Act, 1959 and also as ultra vires and violative of the provisions of the Constitution of India. However, with section 8D being struck down, the earlier section 8 with item 151A of Schedule C would stand revived. 11.. Accordingly, writ petition stands allowed. No order as to costs. Writ petition allowed.
-
2001 (3) TMI 1003
... ...
... ... ..... lings to the kerosene manufactured. Equally, the entire sulphuric acid has gone into the composition of the acid sludge. The 3,048.760 M.T. of acid have dissolved the impurities in the crude oil and conglomerated with them to constitute 3,541.485 M.T. of acid sludge. Having regard to the nature of the interactions here, it is incontrovertible that the entire sulphuric acid purchased has gone into the manufacture of the sludge. The rules do not require that the purchased goods must have been used only for the manufacture of taxable goods for sale. In this situation, it is not possible to cut down the quantum of relief clearly outlined in the rule on the basis of some general principle claimed to underlie the provision..... 11.. In the result, the writ petition is allowed. Order annexure P3 dated May 28, 1999 passed by the Tribunal is quashed with a direction that the appeal filed by the petitioner shall be heard and decided afresh by passing a speaking order. Petition allowed.
-
2001 (3) TMI 1002
... ...
... ... ..... onths from the date of their delivery from the total turnover of that financial year. But such a deduction cannot be claimed in the assessment proceedings for the financial year subsequent to the financial year in which the sales took place . According to the assessee in this case, the goods were returned after the financial year, but within three months. According to us, this is a matter which the Tribunal should look into again. So far as the exemption for export unit is concerned, we do not find any point to interfere. 5.. In the result, the order of the Tribunal with regard to its finding that slotted angles sold is furniture and hence, it is liable to be assessed under entry 58 and so also the finding regarding rule 9(b)(i) are set aside. The Tribunal is directed to reconsider this matter afresh, as expeditiously as possible. Tax revision case is disposed of as above. Order on C.M.P. No. 3873 of 2000 in T.R.C. No. 275 of 2000 dismissed. Petition disposed of accordingly.
-
2001 (3) TMI 1001
... ...
... ... ..... ought to our notice, the decision of the honourable Supreme Court in State of Kerala v. N. Sami Iyer 1966 17 STC 338. That was a case where the tobacco underwent taxation in Malabar when it was formerly part of State of Madras. With the integration the tax was charged under the Kerala law. Hence, the goods were tried to be taxed as per the Kerala law. This was negatived by the Supreme Court on the ground that, in the same year there cannot be two assessment for the same substance. But, so far as the present case is concerned, it is different. In 1992-93, the timber was taxed at one point of sale. In 1993-94, the timber was taxed at two points of sale. Hence, definitely the closing stock of timber in 1992-93 will be taxed at both points in 1993-94. It cannot be said that, petitioner cannot be taxed at both the stages. Hence, we uphold the judgment of the Tribunal and dismiss the revision. Order on C.M.P. No. 528 of 2001 in T.R.C. No. 365 of 2001 dismissed. Petition dismissed.
-
2001 (3) TMI 1000
... ...
... ... ..... clarified under section 23(3B) is the interest that is leviable for the delay in making the payment after the prescribed date. It makes no difference and it does not assume any special sanctity if the payment or recovery is stayed by a court or any other authority for some time. Whatever be the reason for delay, once there is delay, as provided under the statute, an assessee is bound to pay the tax with the prescribed interest. It cannot be said that it is arbitrary or unreasonable. We do not find any merit in the writ appeals as also in the original petitions. They are accordingly dismissed. Order on C.M.P. No. 1493 of 1999 in W.A. No. 599 of 1999 dismissed. Order on C.M.P. No. 1494 of 1999 in W.A. No. 600 of 1999 dismissed. Order on C.M.P. No. 1506 of 1999 in W.A. No. 601 of 1999(A) dismissed. Order on C.M.P. No. 6610 of 1996 in O.P. No. 3778 of 1996(Y) dismissed. Order on C.M.P. No. 8653 of 1996 in O.P. No. 4927 of 1996(J) dismissed. Writ Appeals and petitions dismissed.
-
2001 (3) TMI 999
... ...
... ... ..... d by the petitioner for exemption shall be taken up for consideration. 5.. In our opinion, the respondents cannot take advantage of the situation created on account of non-functioning of the Tribunal and take coercive steps for enforcing the recovery of tax in terms of the demand created by respondent No. 1 or for cancellation of the exemption certificate and the only proper course for them is to await the decision of the application filed by the petitioner for exemption from payment of tax. 6.. Hence, the writ petition is disposed of with the direction that respondents Nos. 1 and 2 shall not take action in furtherance of notices dated February 15, 2001 and March 2, 2001 till the application filed by the petitioner for exemption from payment of tax in terms of section 39(5) of the 1973 Act is disposed of by the Tribunal. 7.. Attested copies of this order be given to the learned Deputy Advocate-General and the counsel for the petitioner. Writ petition disposed of accordingly.
-
2001 (3) TMI 998
... ...
... ... ..... ly. In this case, actually, there is nothing to show that arrack was purchased unauthorisedly from any other shop or that the sales effected were not second sale. The assessee cannot be burdened with the liability for suppression. Hence, according to us, even though the books of accounts were rejected, there is no co-relation between the addition made and the defect detected. So far as curry rent is concerned, we are of the view that it does not call for interference. As already stated, all the authorities have held against the petitioner. 4.. In the above view of the matter, the order of the Tribunal is modified with regard to the addition made for the turnover on the ground that the account books have not been properly maintained and the addition made for this is deleted. The finding regarding levy of tax on curry rent is upheld. Tax revision case is disposed of as above. Order on C.M.P No. 6376 of 2000 in T.R.C. No. 447 of 2000 dismissed. Petition disposed of accordingly.
-
2001 (3) TMI 997
... ...
... ... ..... the Assam Act of 1993 on sugar candy therefore, is without any substance. For the reasons discussed above, with great respect, we are unable to agree with the views of the Calcutta High Court expressed in Madanlal Khaitan v. Commercial Tax Officer 1972 29 STC 625 to the effect that the levy and collection of the Central excise duty under Act No. 58 of 1957 on any particular item and receipt by a State of its share of Central excise duty under the said Act would have the effect of invalidating the levy and collection of tax on sale or purchase of the same goods under any State Act. For the same reason, the decision rendered by the learned single Judge of this Court in All Assam Zarda Merchants Association v. State of Assam reported in 1999 115 STC 92 does not appear to be correct. 10.. The writ appeal is, therefore, dismissed. However, considering the entire facts and circumstances of the case, there will be no order as to costs. J.N. SARMA, J.-I agree. Writ appeal dismissed.
-
2001 (3) TMI 996
... ...
... ... ..... ision and also that of assessing officer and remand the case to the assessing officer to make fresh assessment after taking into account the C and H forms filed by the petitioner. Since, the assessing officer is directed to make fresh assessment, the petitioner is at liberty to raise all issues in support of their case. 7.. Accordingly, the petition succeeds. Impugned orders dated June 22, 1998 (annexure E) and revision order dated March 29, 2000 are set aside. The documents, i.e., C and H forms filed by the petitioner before the revisionary authority along with the revision are taken on record. The case is remanded to the assessing authority for making de novo assessment for the period in question after taking into account of the C and H forms. Since the assessing officer is directed to make fresh assessment, the petitioner is free to raise all issues to support their case. Let the assessment be made within six months from the date of this order. No costs. Petition allowed.
-
2001 (3) TMI 995
... ...
... ... ..... tend that the conclusion reached in such a case as to the validity of a levy would apply only to the parties before the court is to destroy the efficacy and integrity of the judgment and to make the mandate of article 141 illusory. When the main judgment of the High Court has been rendered ineffective, it would be applicable even in other cases, for exercise to bring those decisions in conformity with the decisions of the Supreme Court will be absolutely necessary. Viewed from that angle, we find this contention to be futile and deserves to be rejected. 7.. By applying the ratio of the aforementioned decision and the decision of 20th Century Finance Corporation Ltd. s case 2000 119 STC 182 (SC) to the facts of this case we hold that the orders, annexures P1 and P3, are liable to be quashed with a direction to respondent No. 3 to decide the matter afresh. Ordered accordingly. 8.. The writ petition is disposed of in the manner indicated above. Petition disposed of accordingly.
-
2001 (3) TMI 994
... ...
... ... ..... re unable to sustain the order of assessment, which was confirmed by the first appellate authority with a cryptic order and even the Appellate Tribunal also did not consider the contentions of the petitioner in the proper perspective. For the earlier assessment year the gross profit might have been estimated at 10 per cent, may be for the reasons recorded in that assessment. But in the present case, the books of accounts were not rejected and no defects have been pointed out in any of the transactions, except stating that the petitioner failed to maintain separate books of accounts for the taxable and exempted turnovers. 11.. On consideration of the entire material on record, we are of the opinion that the estimated sales turnover made by the assessing officer and sustained by the appellate authority is illegal and unsustainable. Accordingly, we delete the estimated addition to the sales turnover. 12.. The tax revision case is accordingly allowed. No costs. Petition allowed.
-
2001 (3) TMI 993
... ...
... ... ..... the freedom of trade and commerce. 21.. The petitioner s challenge to the order dated January 15, 2001 deserves to be rejected on the short ground that it has failed to avail the statutory alternative remedy of appeal. In Titaghur Paper Mills Co. Ltd. v. State of Orissa 1983 53 STC 315 (SC) AIR 1983 SC 603 Assistant Collector of Central Excise, Chandan Nagar, West Bengal v. Dunlop India Ltd. AIR 1985 SC 330 and State of Goa v. Leukoplast (India) Ltd. 1997 105 STC 318 (SC) (1997) 3 JT SC 322, the Supreme Court has repeatedly held that the High Court should not entertain a petition under article 226 of the Constitution of India if an effective alternative remedy is available to the petitioner and in the present case, we do not find any valid ground to deviate from that rule. 22.. For the reasons mentioned above, the writ petition is dismissed. However, the petitioner shall be free to avail the remedy of appeal against the order dated January 15, 2001. Writ petition dismissed.
-
2001 (3) TMI 992
... ...
... ... ..... riminatory and against public interest to give full exemption again in the year 1991 for another seven years and that the object sought to be achieved would be against public good at large. The Government cannot be estopped to confer the benefit of exemption from payment of sales tax simply because a similar benefit was granted earlier. As has been observed above, the object of granting full sales tax exemption to the existing as well as new industrial unit seems to be to boost up industrial development and generation of adequate employment opportunities. The very fact that the provision for more employment is there in 1991 Industrial Policy, it shows that the Government intended to confer the benefits even upon existing industrial units in the same manner as upon new units. In view of the discussion, I agree with the view expressed by Meera Sharma, J., may be with some additional reasoning. As a consequence thereof all writ appeals shall stand allowed. Writ appeals allowed.
-
2001 (3) TMI 991
... ...
... ... ..... erhaps not a drop of acid clings to the kerosene manufactured. Equally, the entire sulphuric acid has gone into the composition of the acid sludge. The 3,048.760 M.T. of acid have dissolved the impurities in the crude oil and conglomerated with them to constitute 3,541.485 M.T. of acid sludge. Having regard to the nature of the interactions here, it is incontrovertible that the entire sulphuric acid purchased has gone into the manufacture of the sludge. The rules do not require that the purchased goods must have been used only for the manufacture of taxable goods for sale. In this situation, it is not possible to cut down the quantum of relief clearly outlined in the rule on the basis of some general principle claimed to underlie the provision. 12.. In view of the above discussion, we allow the writ petition and quash the impugned order with a direction to the Tribunal to decide the appeals filed by the petitioner afresh after passing a speaking order. Writ petition allowed.
-
2001 (3) TMI 990
... ...
... ... ..... sis of section 7(14) of the Act. It cannot just fix the turnover on the basis of multiplying the rental. According to us, the rental cannot give a clear indication of the turnover in the light of the fact that the rental is not fixed on the basis that particular quantity of arrack will be supplied, as required by the assessee. Hence, if the department is going to resort to the estimation on the basis of rental, it should be based on the conditions laid down under section 7(14) of the Act. This has not been followed in this case. In the revision petition, the assessee had stated that it had opted on the basis of section 7(14) of the Act. Since this has not been considered by the Appellate Tribunal, we set aside the order of the Appellate Tribunal and remand the matter to the Tribunal to consider the question on the basis of the directions. T.R.C. is disposed of as above. Order on C.M.P. No. 4901 of 2000 in T.R.C. No. 341 of 2000 is dismissed. Petition disposed of accordingly.
........
|
