|
Advanced Search Options
Case Laws
Showing 81 to 100 of 636 Records
-
2004 (12) TMI 655
... ...
... ... ..... basis for granting relief to the petitioners. 22.. For the reasons stated above, we hold that the State Government had not made any promise to the petitioners to exempt the sale of IMFL and/or beer or levy of tax under the Act and the orders passed by the revisional authorities in C.W.P. Nos. 11493, 15324 and 174203 of 2003 and 14816, 14818 and 14843 of 2004 do not suffer from any jurisdictional error or other legal infirmity warranting interference by this Court. Likewise, orders dated September 21, 1999, June 13, 2000 and February 19, 2004 passed by the Assessing Authority, Appellate Authority and the Tribunal in C.W.P. No. 15952 of 2004 do not suffer from any patent illegality requiring interference by this Court. Consequently, a writ in the nature of mandamus cannot be issued restraining the respondents from making recovery of sales tax on IMFL and/or beer sold by the petitioners in 1998-99. 23.. In the result, the writ petitions are dismissed. Writ petitions dismissed.
-
2004 (12) TMI 654
... ...
... ... ..... tiated revisional proceedings being of the view that the order passed by the assessing authority under the provisions of the Central Sales Tax Act is erroneous and prejudicial to the interest of the Revenue and by his order dated October 23, 1989 had set aside the assessment order passed under the CST Act and had directed the assessing authority to pass a fresh assessment order. The assessee was fully aware of these proceedings and as a prudent businessman, in order to support its claim from payment of tax under the CST Act, should have preserved the documents until all the proceedings are completed and therefore, it cannot plead that it was not obliged to preserve the documents beyond the time-limit provided under rule 26(10) of the Rules. 23.. In view of the above discussion, in our opinion, there is no merit in any one of the contentions canvassed by the learned counsel for the appellant. Accordingly, appeal fails and it is rejected. Ordered accordingly. Appeal dismissed.
-
2004 (12) TMI 653
... ...
... ... ..... mittedly is that the appellant No. 1 does not have eligibility for exemption. In such a situation, it is difficult to visualise as to why the subsequent transactions of sale effected by the appellant No. 1 shall not be exigible to tax. The contention of the learned counsel for the appellants that the goods itself must be held to be entitled to exemption at all stages is an argument that we find difficult to accept. Nor is there any acceptable basis for the same. The reliance placed on the two decisions of the apex Court in the case of Pine Chemicals Ltd. v. Assessing Authority reported in 1992 85 STC 432 (1992) 2 SCC 683 and in Commissioner of Sales Tax v. Pine Chemicals Ltd. reported in 1995 96 STC 355 (1995) 1 SCC 58, in our considered view, does not assist the appellant in any manner. 4.. For the foregoing reasons, we find no merit in this appeal. The appeal is accordingly dismissed with costs which is quantified at Rs. 5,000 (rupees five thousand). Writ appeal dismissed.
-
2004 (12) TMI 652
... ...
... ... ..... aforesaid test to the facts found by the Tribunal, it is apparent that the assessee manufactures ice-cream the said product, by its very nature, has to be kept in containers and preserved at certain temperature so as to ensure that ice-cream retains its characteristic as ice-cream and does not loose the form in which it is manufactured. Dry-ice, which is utilised by the assessee for preserving ice-cream during transportation from the manufacturing centre to the selling centre, would, in the circumstances, be a consumable store on application of the principles of commercial expediency. Thus, there is no infirmity in the order of the Tribunal calling for any interference. 6.. The question referred to the court is answered accordingly. The Tribunal was justified in law in allowing the set-off under rule 42 of the rules on purchase of dry-ice by the assessee. The reference stands disposed of accordingly. There shall be no order as to costs. Reference answered in the affirmative.
-
2004 (12) TMI 651
... ...
... ... ..... tax remained on the statute book. 35.. In view of our conclusion on the first point. We do not consider it necessary to deal with other points raised by the parties. 36.. In the result, the writ petitions are allowed. The Haryana General Sales Tax (Amendment) Act, 2003 (Haryana Act No. 4 of 2003) is declared ultra vires to the Legislative power of the State. The corresponding amendment made in the Haryana Value Added Tax (Amendment) Act, 2004 vide notification dated March 5, 2004 is also declared ultra vires to the legislative power of the State to the extent of levy of purchase tax for the period ending up to March 31, 1991. The demand notices issued by the respondents in furtherance of the aforesaid amending Acts are quashed. However, it is made clear that this order will not preclude the State from taking appropriate legal measures in the matter of refund of purchase tax levied and collected from the petitioners for the period before April 1, 1991. Writ petitions allowed.
-
2004 (12) TMI 650
... ...
... ... ..... basis of which the reassessment has been made was brought to the notice of the petitioner. 10.. Since there is no violation of principles of natural justice, we are not inclined to entertain this writ petition which is accordingly disposed of. The petitioner, however, is granted one month time from today to file an appeal along with an application for condonation of delay before the appropriate appellate authority. In case, such an appeal along with an application for condonation of delay is filed, the delay would be condoned by the first appellate authority and the appeal shall be decided on merits. For a period of one month from today, the demand raised in the impugned reassessment order will not be recovered from the petitioner so that the petitioner may move the first appellate authority for stay. The original reassessment order be returned to Mr. Ray, learned counsel for the petitioner for filing of appeal. B.P. DAS, J. - I agree. Writ petition disposed of accordingly.
-
2004 (12) TMI 649
... ...
... ... ..... e aforesaid test also it becomes amply clear that bronze powder is an article which is intermediary in nature and is used along with other articles for printing on cloth and hence assumes the character of a dye. 12.. In light of what is stated hereinbefore and the findings of fact recorded by the Tribunal there is no infirmity in the impugned order of the Tribunal. The question referred to the court for opinion is, therefore, answered in favour of the assessee and against the Revenue. The Tribunal was justified in law in holding that the assessee was liable to be taxed under entry 9 of Part A, Schedule II to the Act and not under entry 13 of Schedule III to the Act on sales of bronze powder made during the period July 1, 1979 to June 30, 1980. The Tribunal was also justified in deleting the penalty of Rs. 2,702 imposed under section 45(6) of the Act. 13.. The reference stands disposed of accordingly. There shall be no order as to costs. Reference answered in the affirmative.
-
2004 (12) TMI 648
... ...
... ... ..... h it has in its possession. The department cannot by merely rejecting unreasonably a good explanation, convert good proof into no proof. Reference Sreelekha Banerjee v. Commissioner of Income-tax, Bihar and Orissa 1963 49 ITR 112 (SC). 20.. In the circumstances, it is not possible to accept the submissions made on behalf of the Revenue that the transactions in question did not amount to inter-State sale. Having regard to the terms and conditions of the contract which emanate from all the documents read together it becomes apparent that the Tribunal was justified in law in treating the sale of goods of Rs. 8,58,343 as interState sale within the meaning of section 3(a) of the Central Act and not local sale as envisaged under the State Act. 21.. The question referred is, therefore, answered in the affirmative, i.e., in favour of the assessee and against the Revenue. Reference stands disposed of accordingly. There shall be no order as to costs. Reference disposed of accordingly.
-
2004 (12) TMI 647
... ...
... ... ..... r statements prescribed under the Act or these rules, shall be submitted in respect of all the branches jointly by the head office. Thus, it is for the convenience of the revenue so that at one place the office shall prepare the record and that place will be considered for the purpose of correspondence, etc. 3.. The only condition necessary is that the dealer must have more than one place of business in Delhi. That is not denied. That being so, it is for the dealer to nominate any one of the offices as the head office for the purposes of the said rules. When the nomination is so made, the revenue cannot object to it. We see no reason for accepting the plea of the revenue. Therefore, in view of this the letter dated October 14, 2003 annexure P3 to the petition is quashed. The revenue shall pass appropriate orders under rule 51 of the Delhi Sales Tax Rules, 1975 within a period of three weeks. The writ petition is disposed of accordingly. Writ petition disposed of accordingly.
-
2004 (12) TMI 646
Whether the appellants have any share in the property (38, Koregaon Park, Pune) subject matter of dispute?
Whether on the date decrees were passed, the appellants were co-owners of the said property?
Whether the said property was the residence of the appellants at the time possession was taken?
Held that:- The appellants have miserably failed to establish that on the date the decrees were passed, the appellants were the co-owners of the property at 38, Koregaon Park, Pune. They further failed to establish that they have any independent source of income and they have contributed for purchase of the property at 38, Koregaon Park, Pune, from their own independent income. Further the appellants failed to discharge the burden of proving that the appellants have a share in the property. The other connected issues are only consequential to this issue and it may not be necessary for us to deal with them in view of our decision above. Accordingly, the appeal fails and is dismissed with costs.
-
2004 (12) TMI 645
It is disturbing feature which needs immediate remedial measure by the Bar Councils and the Bar Association to see that the process of law is not abused and polluted by its member. It is high time that the Bar Councils and the Bar Associations ensure that no member of the Bar becomes party as petitioner or in aiding and/or abetting files frivolous petitions carrying the attractive brand name of "Public Interest Litigation".
As no one should be permitted to bring disgrace to the noble profession. We would have imposed exemplary cost in this regard but taking note of the fact that the High Court had already imposed costs of Rs.25,000/-, we do not propose to impose any further cost - petition dismissed.
-
2004 (12) TMI 644
Valuation – Software - Exemption - Settlement of case - Immunity from penalty/fine/confiscation
-
2004 (12) TMI 643
Settlement of case - Duty liability ... ... ... ... ..... re CEGAT, shall be adjusted towards this liability and applicant company is directed to pay the balance amount of Rs. 29,82,419/- within 30 days from date of receipt of this order and report compliance. (ii) Immunities from penalty and fine in lieu of confiscation under the provisions of law cited in the SCN are granted under the concerned provisions of the Central Excise Act, 1944 and the Rules made there-under, referred in the SCN. (iii) Immunity from prosecution is also granted under the Central Excise Act, 1944. (iv) In view of the immunities being given to the main applicant the co-applicant Shri Ravinder Reddy, Managing Director, M/s. Nasa Continental Exporters Ltd. is also granted immunity from penalty proposed in the SCN as well as prosecution under the Central Excise Act, 1944. 9. emsp The above immunities are granted under Section 32K(1) of the Central Excise Act, 1944. Attention of the applicant is specifically drawn to sub-sections (2) and (3) of Section 32K ibid.
-
2004 (12) TMI 642
Import under EPCG Scheme under Notification No. 162/92-Cus. ... ... ... ... ..... roducts Ltd. within 15 days from the date of receipt of this order and the applicant shall pay the same within 15 days thereafter, and report compliance. (iv) The co-applicants, Shri B. Malla Reddy, Managing Director, Smt. C. Prameelamma, Director and Shri P.A. Chitrakar, Director, all of the above-said Company, are also granted immunity from penalty and prosecution under the Customs Act, 1962. (v) The respondent Commissioner shall give a certificate evidencing payment of the customs duty to the applicant for claiming the Modvat benefit in respect of CVD as admissible under law. 6. emsp The immunities granted above under Section 127H(1) of the Customs Act, 1962 are liable to be withdrawn, if at any time it comes to the notice of the Bench that in obtaining this order of settlement any material particulars have been withheld, or any false evidence has been given. The attention of the applicants is also drawn to sub-sections (2) and (3) of Section 127H of the Customs Act, 1962.
-
2004 (12) TMI 641
... ...
... ... ..... (2) of Section 11B, the order passed by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, by the Court shall be deemed to be an order passed under the said sub-section (2) for the purpose of this Section. In view of this clear position, since the refund arose consequent to the order passed by the Commissioner (Appeals) on 27-3-03 and the refund claim was sanctioned within three months from the date of filing such claim, the appellants are not entitled for any refund claim. 4. emsp Considering the submissions put forward by both the sides, I find that as per Explanation to Section 11BB, the appellants are not entitled for any interest as the refund was sanctioned within three months from the date of filing the refund application consequent to the order of the Commissioner (Appeals). Therefore, there is no merit in the claim of the appellants and accordingly, the appeal is rejected. Operative part of the order already pronounced in open Court on 24-12-2004
-
2004 (12) TMI 640
Form of appeal and limitation ... ... ... ... ..... hwani rsquo s case (supra). The expression used in taxing statute would ordinarily be understood in the sense in which it was harmonius with object of the statute to effectuate the legislature animation. The provisions of statute should be interpreted with reference to the context in which the provision is found. We are of the view that assessee is heavily loaded with equity after making balanced payment of self assessment tax liability. In facts and circumstances of the case, in the interest of justice and keeping in mind the object and scheme of the Act, we set aside the order of CIT(A) and restore the matter to him with direction to decide the same on merit after providing opportunity of hearing to both the parties. It is pertinent to mention here that since we are setting aside the order of CIT(A) passed on preliminary issue/technical issue, we are refraining ourselves from making any comment on merit of the case. 6. As a result, appeal is allowed for statistical purpose.
-
2004 (12) TMI 639
Capital gains ... ... ... ... ..... ty alienated by the assessee to the developer and handover the residential apartments to the assessee in consideration of the sale of earlier residential property. This fact is clear and unambiguous. Therefore, to say that the assessee rsquo s case falls for the requirement of acquisition of new residential property within two years is contrary to the requirements and conditions envisaged under section 54 of the Act. It is noteworthy that as per the developer rsquo s agreement, the assessee is also a party to the development of the said property into a residential apartment complex with the developer on joint development basis. Therefore, under the circumstances, it would be proper to consider the period of three years for the applicability of section 54 of the Act in the case of the assessee which the assessee has fulfilled. Therefore, the benefit of section 54 is allowed to the assessee. It is ordered accordingly. In the result, the appeal filed by the revenue is dismissed.
-
2004 (12) TMI 638
Tax avoidance ... ... ... ... ..... ment in payment of interest to the Trust. Thus by adopting certain colourable device, the assessee cannot escape the liability for tax in respect of income which has accrued or arisen. The principle laid down in the case of McDowell and Co. Ltd. (supra) will squarely apply to the present set of facts. Though Hon rsquo ble Supreme Court in subsequent decision in Azadi Bachao Andolan rsquo s case (supra) has approved the legitimate tax planning, yet the ratio laid down in McDowell and Co. Ltd. rsquo s case (supra) has not been overruled. The affairs of assessee do not come within legitimate tax planning. We, accordingly hold that the interest expenses in the hands of assessee is to be treated as paid to the Trustee to herself and accordingly income accruing to the minor children of the assessee is to be clubbed under section 64(1A). 6. Charging of interest under sections 234A, 234B and 234C is mandatory and consequential in nature. In the result, both the appeals are dismissed.
-
2004 (12) TMI 637
Business expenditure, Deductions ... ... ... ... ..... emporaneous evidences and constitute reasonable basis for a finding that the assessee rsquo s personnel have rendered technical services for or in connection with development of computer software. We have also noted that the requisite chartered accountant certificate under section 80HHE(4) is also placed on record and no faults have been noticed in the same. The doubts raised by the Assessing Officer and the CIT(A) are in our considered view, ill founded and unsustainable in law. 18. Keeping in view of these facts, as also entirety of the case, we deem it fit and proper to direct the Assessing Officer to grant deduction under section 80HHE in accordance with the law and in the light of our above observations. The assessee will get relief accordingly. 19. Ground No. 2 is thus allowed for statistical purposes. 20. In the result, the assessee rsquo s appeal is partly allowed. 21. To sum up, while revenue rsquo s appeal is dismissed, the assessee rsquo s appeal is partly allowed.
-
2004 (12) TMI 636
Deduction of tax at source ... ... ... ... ..... C Ltd. (supra), the benefit of lower rate or restricted scope of lsquo fees for technical services rsquo under the Indo-French DTAA is not dependent on any further action (e.g. notification referred to by us) by the respective Governments, unlike the situation envisaged in, for example, para 4 of protocol to India-Philippines DTAA or para 3 of protocol to Indo-Swiss DTAA . Since we have concluded that on merits the lower rate of 15 per cent in the Indo-US Tax Treaty was applicable with effect from previous year 1996-97, the same benefits are also available to the persons covered by the Indo-French Tax Treaty. 19. For the detailed reasons set out above, we uphold the grievance of the assessee. We, accordingly, direct the Assessing Officer to apply the tax rate of 15 per cent as claimed by the assessee. The excess amount collected will be refunded by the Assessing Officer. 20. In the result, ITA No. 2724/Mum./98, is also allowed. 21. In the result, both the appeals are allowed.
........
|
