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Showing 41 to 60 of 187 Records
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1978 (8) TMI 205 - PUNJAB AND HARYANA HIGH COURT
... ... ... ... ..... e equality clause and article 304 of the Constitution. In our opinion, this argument is without any substance. The rate of tax is the same in every case. All the same, the learned counsel for the petitioner placed reliance on Firm A.T.B. Mehtab Majid and Co. v. State of Madras 1963 14 S.T.C. 355 (S.C.)., but the same is clearly distinguishable on facts, for, in that case, tax on hides or skins, which had been tanned outside the State of Madras, was levied on the dealer, who, in the said State, was the first dealer in such hides or skins. As regards the hides or skins tanned within the State, they were exempt from taxation in tanned state. Their Lordships of the Supreme Court struck down the impugned rule because the same goods had been discriminated, i.e., tanned hides and skins locally produced and tanned hides and skins that were imported . In the result, the writ petitions fail and the same are hereby dismissed, but there will be no order as to costs. Petitions dismissed.
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1978 (8) TMI 204 - ALLAHABAD HIGH COURT
... ... ... ... ..... edge that filter is an essential part of a tube-well as it prevents substances other than water from going into the suction tube. In case a filter is not fitted to the suction tube of a tube-well, the tube-well would become choked and unworkable after some time. It is as such an essential part of the tube-well machinery. The manner in which the filter is manufactured is not relevant to decide the controversy as to whether it is spare part of the tube-well. Filters being fitted to all the tube-wells and being an essential part of the suction pipe, they are nothing but spare parts of machinery. Both the revising authority and the appellate authority were thus in error in holding it to be an unclassified item. The question referred is answered by saying that tube-well filters were assessable to sales tax as spare parts of machinery for the assessment year 1968-69. As none has appeared to oppose this reference, there shall be no order as to costs. Reference answered accordingly.
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1978 (8) TMI 203 - ALLAHABAD HIGH COURT
... ... ... ... ..... State, it is brought from other States and is sold in green raw condition. There is no element of dryness at the time when it is sold. On kachcha naryal drying up it is sold as gari ka gola . Kachcha naryal is obviously a fresh fruit and is exempt under Notification No. ST-911/X dated 31st March, 1956. The question referred is answered by saying kachcha naryal is a fresh fruit and is exempt from tax. As none has appeared on behalf of the assessee, the reference is answered against the department and in favour of the assessee. No order as to costs. Reference answered accordingly.
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1978 (8) TMI 202 - ALLAHABAD HIGH COURT
... ... ... ... ..... Jute Manufacturing Co. Ltd. v. Commissioner of Sales Tax, M.P.(2) So far as the third question is concerned, that is consequential to the answer given to the second question. As the second question is being answered in favour of the assessee on the view that freight had to be excluded from the taxable turnover, no tax under the Central Sales Tax Act was exigible in respect of the amount for it did not form part of the sale price of the assessee. The first question is answered by saying that the transactions in question did not amount to sale and were not liable to sales tax the second question by saying that the amount of freight had to be excluded from the taxable turnover. The third question is answered by saying that the amount of freight could not be taxed at the rate of 10 per cent under the Central Sales Tax Act, even though the primary transaction is covered by form D. The assessee is entitled to its costs, which is assessed at Rs. 200. Reference answered accordingly.
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1978 (8) TMI 201 - PATNA HIGH COURT
... ... ... ... ..... derived from tree. But exemption was given only to palm-gur, which is a processed form of toddy. Thirdly, I am doubtful if palm oil can be extracted from all palm trees. If I am not wrong, the variety of palm trees producing palm seeds from which palm oil can be extracted is not grown in this country and, therefore, there could have been no rationale from exempting palm oil imported from outside from the levy of sales tax. It will, however, be a matter to be considered by the Tribunal on facts to consider whether oil producing varieties of palm are grown or not as well as the processes by which oil is extracted from palm. This Court cannot go into that question. I am, therefore, of the view, that palm oil could not have been intended to be exempted in terms of item 12 of annexures 1 and 2. 10.. For the reasons stated above, I find no merit in this application and it is accordingly dismissed. There will be no order for costs. SATYESHWAR ROY, J.-I agree. Application dismissed.
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1978 (8) TMI 200 - PUNJAB AND HARYANA HIGH COURT
... ... ... ... ..... cate of registration, viz., petromaxes, tapes, toilets, battery cells, glassware, essences, etc. The officer held that the petitioner had committed an offence under section 10(b) and therefore imposed on him a penalty under section 10A. The Sales Tax Appellate Tribunal came to the conclusion that the representations made by the petitioner in C forms were false. A reference was made to a Division Bench of the High Court of Mysore under the Central Sales Tax Act. K.S. Hegde, J., as he then was, observed that the petitioner had made false representation to his sellers deliberately and therefore the levy of penalty was proper. After taking into consideration all the aforesaid circumstances, we are of the opinion that the petitioner made false representation and is liable for penalty under section 10A of the Act. The question referred to is, therefore, decided against the assessee and in favour of the revenue. No order as to costs. LAL, J.-I agree. Reference answered accordingly.
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1978 (8) TMI 199 - ALLAHABAD HIGH COURT
... ... ... ... ..... harrow, etc., of the heavier type which can be drawn only by a machinery. Machines which provide pulling power for agricultural implements would not be agricultural implements as the notification by using the words other than those worked by human or animal power draws a distinction between the power source used for working the agricultural implement, as distinct from the implement itself. The Bombay case 1975 35 S.T.C. 554. is distinguishable on the ground that there the entry was agricultural machinery , and diesel engines meant for providing power for agricultural implements, would undoubtedly answer the description of agricultural machinery. The question referred is answered by saying that diesel engines and pumping sets are liable to be taxed as machinery and not as agricultural implements . The question is answered against the assessee and in favour of the department. The department is entitled to its costs, which is assessed at Rs. 200. Reference answered accordingly.
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1978 (8) TMI 198 - ALLAHABAD HIGH COURT
... ... ... ... ..... e) is concerned. The taxing authorities have found that these stones are used either for preparing flour or surkhi. They are fitted to the machine which grinds the material required for preparing flour or surkhi. They are thus, obviously, spare parts of the grinding machine. Before parting with the case, it is necessary to point out that not all spare parts of machinery would come within the category of mill stores , but only such spare parts of machinery as are related to mill stores trade. This is so because if every spare part of machinery is put in the category of mill stores , there will be nothing left for the entry relating to spare parts of machinery to operate upon. The first question is, therefore, answered in the affirmative the second question by saying that stone chakki ka patthar is covered by the term mill stores , but not rubber belting. In view of the partial success and failure of the parties, they shall bear their own costs. Reference answered accordingly.
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1978 (8) TMI 197 - KERALA HIGH COURT
... ... ... ... ..... by the Government Pleader, and which, we are inclined to think was rather inconceivable in the circumstances. 26.. One of the learned counsel for the assessees, Sri Karunakaran Nambiyar, raised an argument that in regard to packing materials of no worth when they are used for despatch of the contained goods to any place outside the State, these materials cannot be said to have been despatched for attraction of the purchase tax. This is a matter which is not before us as it had not been raised before the Tribunal. On the facts and circumstances of the case, if this is a question which could be raised before the Tribunal, it is for the assessee to take it before that forum. We are not called upon to consider that question in these revision cases. 27.. Therefore, we set aside the orders of the Sales Tax Appellate Tribunal in all these cases and remit back the cases to the Tribunal for decision in accordance with law and in the light of what we have stated above. Cases remanded.
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1978 (8) TMI 196 - PUNJAB AND HARYANA HIGH COURT
... ... ... ... ..... ules framed thereunder would continue in force and would be deemed to have been made or issued under the Act. Nor is it in dispute that later the Haryana General Sales Tax Rules, 1975, were enacted in November, 1975, and rule 72 thereof in terms repealed the Punjab General Sales Tax Rules, 1949, which had obviously held the field up-till then under the Act. Consequently, it is plain that the mode and manner of filing of the returns under section 25 of the Act remained adequately governed by the relevant provisions in the Punjab General Sales Tax Rules and later by the 1975 Rules expressly framed under the Act. 16.. The writ petition being without merit is hereby dismissed with costs. This, however, would not preclude the petitioner-firm from pursuing its ordinary remedy by way of appeal, if now available to it, by virtue of section 58 of the Constitution (42nd Amendment) Act, 1976, against the impugned orders of the Assessing Authority. MITAL, J.-I agree. Petition dismissed.
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1978 (8) TMI 195 - ALLAHABAD HIGH COURT
... ... ... ... ..... ook into account the estimated turnover as fixed either originally by the Sales Tax Officer or on appeal. The estimated turnovers for both the years 1969-70 and 1970-71 as finally fixed by the revising authority was much less than that mentioned in the order. The revising authority also does not appear to have checked the correctness of the estimated turnovers given by the appellate authority for the earlier years while making the assessment for this year. This has led to an erroneous estimate of the turnover both by the appellate authority and the revising authority, and the turnover, as such, has to be estimated afresh. The revision is accordingly allowed. A copy of this order will be sent down to the Additional Revising Authority for redetermination of the tax in accordance with law and in the light of the observations made in the body of the judgment. In view of the partial success and partial failure of the parties, there shall be no order as to costs. Petition allowed.
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1978 (8) TMI 194 - PUNJAB AND HARYANA HIGH COURT
... ... ... ... ..... r this Act in such State or in relation to any process connected with such assessment, reassessment, collection or enforcement of payment as if the tax under this Act were a tax under such sales tax law. Section 9 of the Amendment Act is a validating section and makes the provision of sub-section (2A) of section 9 inserted thereby to operate retrospectively with effect from 5th day of January, 1957. In view of the altered position of law as indicated, evidently no assistance can be sought by the learned counsel from the judgment in the Khemka and Co. s case 1975 35 S.T.C. 571 (S.C.). It will have thus to be held that there is no substance in the contention of the learned counsel. The impugned notices as also the action proposed to be taken in furtherance of them so as to levy penalty are perfectly legal and unquestionable. In the result, both the writ petitions are meritless and are dismissed. There will be no order as to costs. SANDHAWALIA, C.J.-I agree. Petitions dismissed.
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1978 (8) TMI 193 - PUNJAB AND HARYANA HIGH COURT
... ... ... ... ..... he vires of sections 8 and 9 of the Central Sales Tax Act. The counsel further concedes that the vires of section 5 of the Punjab General Sales Tax Act has been upheld in Rattan Lal and Co. v. Assessing Authority 1970 25 S.T.C. 136 (S.C.). In view of the aforesaid binding precedents, no challenge to the vires of the statutes can now be raised. In view of the aforesaid position, the writ petition is dismissed. Because of the fair stand taken by the learned counsel for the petitioners, the parties are left to bear their own costs. Petition dismissed.
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1978 (8) TMI 192 - ALLAHABAD HIGH COURT
... ... ... ... ..... transactions, for these articles appear to have been utilised for the construction works of the Board itself, which were being carried out by the contractors. A Division Bench of this Court in the case of Managing Committee, Temple Sri Bankey Behari Ji v. Commissioner of Sales Tax, U.P. 1972 29 S.T.C. 685 1971 U.P.T.C. 780., has held that before an activity can come within the purview of a business activity, it must be a commercial activity, and not incidental to the fundamental activity of the assessee. The principle laid down in that case is fully applicable here as the sale of trees, etc., was incidental to the fundamental statutory duty of the Board, which was to provide local administration within the area of its jurisdiction. In view of the conclusions arrived at, the question is answered in the affirmative, in favour of the assessee, and against the department. The assessee is entitled to its costs, which is assessed at Rs. 200. Reference answered in the affirmative.
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1978 (8) TMI 191 - CALCUTTA HIGH COURT
... ... ... ... ..... natural justice and made the said orders passed by the said Commercial Tax Officer null and void. Lastly, respectfully following the observations of the Division Bench of this Court in B.C. Nawn and Bros. Private Limited(1), I hold that assessment under the Bengal Finance (Sales Tax) Act, 1941, is an annual assessment and can be made only for an annual period. The statute does not provide for one comprehensive or consolidated assessment for several years. This is clearly contrary to and in violation of the scheme and provisions of the Act. Even though such an assessment was made by the Commercial Tax Officer at the request of the authorised representative of the petitioner yet, if the same was not permissible in law, the request of the authorised representative of the petitioner would not render the same valid. For all the above reasons, the rule is made absolute and since the respondents have not appeared in this rule, there will be no order as to costs. Rule made absolute.
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1978 (8) TMI 190 - GAUHATI HIGH COURT
... ... ... ... ..... e the argument raised in this connection that even though the petitioner is a dealer registered under the Act, still he would not be liable to pay sales tax on the sale of onion imported from outside on the ground that the onion produced in the State of Assam does not attract the levy of tax is, in our opinion, unsustainable. We are, therefore, of the opinion that the levy of sales tax on the onion imported by the petitioner from outside the State of Assam is justified and cannot be struck down. In view of the conclusion to which we have come, the question of refund of the tax already paid by the petitioner does not arise and we consider it wholly unnecessary to refer to the cases relied upon by the learned counsel on both the sides on the question whether refund can be ordered or not. The result is that this petition fails and hereby dismissed. But, in the circumstances of the case, we leave the parties to bear their own costs. BAHARUL ISLAM, J.-I agree. Petition dismissed.
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1978 (8) TMI 189 - CALCUTTA HIGH COURT
... ... ... ... ..... ion forms imposed has to be Judged not solely on the basis of the tax evaded by the dealer or on the basis of which the authorities concerned purported to act but on the basis of the taxable turnover of the business of the dealer concerned. After all the security is for the future proper use of the declaration forms. The total business carried on by the dealer is certainly a relevant factor to consider the reasonableness of the security demanded. This principle, in my opinion, is well-settled by the decision of the Supreme Court in the case of Nand Lal Raj Kishan v. Commissioner of Sales Tax, Delhi 1961 12 S.T.C. 324 at 328 (S.C.)., and the relevant observations are at page 328. In the aforesaid view of the matter, I am unable to sustain the challenge made to the impugned order. The application, therefore, fails and it is accordingly dismissed. The rule nisi is discharged. Interim order, if any, is vacated. There will, however, be no order as to costs. Application dismissed.
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1978 (8) TMI 188 - PUNJAB AND HARYANA HIGH COURT
... ... ... ... ..... edy or the writ jurisdiction merely because of their own default. This apart, it is evident that the end-result of the impugned order is that the whole issue has been remanded back to the Assessing Authority. Undoubtedly there is a hierarchy of appeals and revisions provided by the statute against the original order of assessment. There are even further remedies provided by the culminating reference from the Sales Tax Tribunal to this Court. In this context, the petitioners are disentitled to any relief at the hands of the writ court and are relegated to their ordinary statutory remedies which may as yet be available to them in law. The writ petition appears to us as misconceived and is hereby dismissed with costs. Mr. R.N. Narula has fairly stated that the position in the connected Civil Writ Petitions Nos. 2382 to 2386 of 1975 is identical and all of them shall be governed by this judgment. All these writ petitions are accordingly dismissed with costs. Petitions dismissed.
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1978 (8) TMI 187 - ORISSA HIGH COURT
Construction of a house ... ... ... ... ..... is part of the case and that there were matters which required to be explained orally. There is no doubt in our mind that no effective opportunity had been afforded to the petitioner by the Municipal Council in disposing of his appeal without acceding to the petitioner s ex press request to allow his counsel to re-present his case. For these reasons An- nexure-11 and consequentially Annexure-12 are liable to be quashed. In view of the order which we are going to pass, it is not necessary to decide the prayer of the petitioner for quashing the other annexures. 5. In the result, a writ of certiorari be issued quashing Annexures 11 and 12 and directing opposite party No. 1 to rehear the petitioner s appeal after giving him an effective opportunity of hearing, that is to say, by giving him an opportunity to address the Council either personally or through his Advocate. The writ petition is, accordingly, allowed, but there will be no order as to costs. J.K. Mohanty, J. 6. I agree.
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1978 (8) TMI 186 - SUPREME COURT
Whether or not the railway freight on the cement sold by the petitioner under the Cement Control Order, 1967, should be deducted from its taxable turnover for purposes of the Rajasthan Sales Tax Act, 1954, or it should be treated as the part of the sale price and liable to be taxed under the Act?
Held that:- Appeal dismissed. The amount of freight forms part of the "sale price" within the meaning of the first part of the definition and it is not necessary for the State to invoke the inclusive clause and in fact the State has not done so. The exclusion clause is, therefore, irrelevant and cannot be called in aid by the assessee.
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