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1962 (11) TMI 51 - SC - VAT and Sales TaxWhether the appellant is liable to pay excise duty on the cloth and yarn manufactured and produced by it in accordance with the provisions of the Central Excises and Salt Act, 1944 which provisions were extended to the territory of the State of Rajasthan on April 1, 1950. Whether the same appellant if liable to pay income-tax in accordance with the provisions of the Indian Income tax Act, 1922 from the date on which those provisions were extended to the territory of the State of Rajasthan? Held that:- Appeal rejected. The question of frustration of the contract was canvassed and gone into. The courts found that the contract was frustrated. In view of the findings it is now unnecessary to consider that question.
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