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Showing 21 to 40 of 146 Records
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1979 (3) TMI 198 - MADHYA PRADESH HIGH COURT
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... ... ..... s that the words parts thereof qualify not only stoves but also incandescent lamps, lanterns, mantles . Chimneys sold by the petitioner could be used essentially in lanterns and constituted their parts. The sale of chimneys, therefore, clearly fell under entry 34. It is not necessary for us to decide whether glass and glasswares as used in entry 26 will include chimneys. Even assuming that standing alone glasswares would include chimneys, in our opinion, entry 26 cannot be construed to include chimneys because chimneys forming parts of lanterns would be covered by the special entry 34. 3.. The petition is allowed. The orders of the sales tax authorities in so far as they relate to the assessment of sales of chimneys are quashed. The Sales Tax Officer is directed to assess the sales of chimneys under entry 34, Part II, Schedule II, to the M.P. General Sales Tax Act, 1958. There shall be no order as to costs. The security amount be refunded to the petitioner. Petition allowed.
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1979 (3) TMI 197 - KARNATAKA HIGH COURT
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... ... ..... (i) A dealer who purchases taxable goods in the course of business and under circumstances in which no tax is leviable under section 5 of the Act becomes liable to pay tax on the purchase price of the goods under section 6 of the Act- (a) if he consumes the goods so purchased to manufacture other goods for sale or (b) if he consumes such goods otherwise than by manufacture to wit to produce other goods. (ii) In the light of the aforesaid interpretation we hold that the appellants, who, as dealers, purchased sheep and goats in the course of their business during the assessment years 1970-71 and 1971-72, under circumstances in which no tax was leviable under section 5 of the Act, were liable to pay tax on the purchase price under section 6 of the Act, as they consumed them by way of slaughtering them to produce mutton, hides and skins as part of their business activity. 13.. The appeals are dismissed. In the circumstances, there will be no order as to costs. Appeals dismissed.
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1979 (3) TMI 196 - MADRAS HIGH COURT
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... ... ..... lated by the explanation would not apply to the present case because there is no process employed for making them fit for consumption. The timber was sized only for the purpose of convenient transportation so as to enable their sale. There is no material to show that the timber was not merely sized but was split further so as to convert them into firewood. The sizing in this case was necessary only for convenience of transportation in lorries. Sizing them for convenience of transportation is different from splitting them into firewood which would be a different commercial commodity. Further operations would be necessary to convert them into firewood. We are, therefore, satisfied that the assessee is eligible for exemption in respect of sales of the shade trees for the two years. The result is that the appeal for the year 1968-69 is partly allowed and that for 1971-72 is allowed. The assessee will be entitled to the costs. Counsel s fee Rs. 250 (one set). Ordered accordingly.
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1979 (3) TMI 195 - CALCUTTA HIGH COURT
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... ... ..... plaintiffs liable to assessment under section 17 of the Act. The appropriate authorities have been given jurisdiction under section 7(6) of the Act to determine whether the business was closed, as contended by the registered dealer, and to cancel the registration. This power of determination, therefore, emanates from the Act itself and if, in determining this question, the appropriate authority wrongly interprets a deed or document then it will be an erroneous decision of the authority while exercising powers under the statute but not a decision without jurisdiction. From the foregoing discussion, it must be held that the assessment order that was passed against the plaintiffs was an order under the Act and, as such, in view of the bar under section 19 of the Act, the suit was not maintainable. On this ground alone, the appeal fails and the same is hereby dismissed. As there is no appearance on behalf of the respondents, there will be no order as to costs. Appeal dismissed.
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1979 (3) TMI 194 - ALLAHABAD HIGH COURT
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... ... ..... been paid on these goods in the year 196263, could not take out the sale price from being included in the turnover, for the statute does not contemplate this to be done. The proper remedy open for the assessee was to have moved the authorities under the appropriate provisions of law for granting relief in the assessment year 1962-63. The counsel for the assessee urged that a direction to this effect be issued in the revision. This, however, is not possible, as the court in exercise of its revisional jurisdiction under section 11 can issue directions only in respect of the assessment year involved in the revision. However, in case it is permissible under the law the assessee may move the appropriate authorities for granting him such relief as warranted under the law. The revision is allowed and the order of the revising authority is set aside. He is directed to redetermine the tax on the turnover. In these circumstances, there shall be no order as to costs. Petition allowed.
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1979 (3) TMI 193 - MADHYA PRADESH HIGH COURT
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... ... ..... r hearing the parties, giving its findings on the questions as to whether, in the circumstances of the case, the assessing authority was justified in holding that the method of accounting employed by the assessee was such that assessment could not be properly made on that basis and whether the basis adopted in estimating the turnover has a reasonable nexus with the estimate made. 4.. Accordingly, the Board is directed to send a supplementary statement of case, after hearing the parties in that behalf, giving its findings on the questions as to whether, in the circumstances of the case, the assessing authority was justified in holding that the method of accounting employed by the assessee was such that assessment could not be properly made on that basis and whether the basis adopted in estimating the turnover has a reasonable nexus with the estimate made. After the supplementary statement of case is received, the matter shall be fixed for further hearing. Ordered accordingly.
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1979 (3) TMI 192 - ANDHRA PRADESH HIGH COURT
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... ... ..... r, as a witness before the court. There is under the Evidence Act no embargo in examining him with reference to the record produced for the record is produced with the consent of the Commissioner. In that sense, rule 61 does not put any embargo on the powers of the court. What is confidential in the rule has been argued by the learned counsel for the respondent in this revision that the court should treat the record as confidential. Such a contention was considered and rejected in the case of Emperor v. Osman Chotani 1942 10 I.T.R. 429., with reference to section 54 of Act 11 of 1922, by the Bombay High Court. In the result, it is held that there is no embargo put on the powers of the court under rule 61. The objections raised before the lower court were not proper. The order of the Principal Subordinate Judge at Narasaraopet on 19th February, 1979, is set aside. The civil revision petition is allowed. In the circumstances of the case, no order as to costs. Petition allowed.
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1979 (3) TMI 191 - ALLAHABAD HIGH COURT
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... ... ..... w that it was an unclassified item. Before the revision, the ground for defeating the assessee s claim that it was an unclassified item was confined to the contention that it was hospital equipment and apparatus. In view of the question whether thermometers should be classified as glassware does not arise out of the order of the revising authority, it cannot be answered in the present revision. I, therefore, decline to express any opinion in the circumstances of this case as to whether thermometer constitutes glassware. So far as thermometers being classified under the category of hospital equipment and apparatus is concerned, it is difficult to see how they could be classified as such. Thermometers are used not only in hospitals, but are found almost in every household. Their mere use in the hospitals cannot convert them into hospital equipment and apparatus as commonly understood. The revision fails and is dismissed. There shall be no order as to costs. Petition dismissed.
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1979 (3) TMI 190 - MADRAS HIGH COURT
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... ... ..... then he can be assessed, whether he collected tax or not. The learned Government Pleader has no objection to the matter being enquired into by the appropriate assessing authority in the light of the judgment of the Supreme Court in the cases of the writ petitioners. The assessing authority will give the necessary opportunity to the assessees to place before him any material in support of the assessees submission for any exemption in the light of the decision of the Supreme Court. Subject to the above directions, the writ appeals (W.A. Nos. 344 and 349 of 1972) are allowed and tax cases (T.C. Nos. 114, 137 and 269 of 1971 and 106 and 130 of 1972) are also allowed. There will be no order as to costs. In W.P. Nos. 689 of 1968 and 966 of 1969 the assessing officer will decide in the light of the Supreme Court decision and are accordingly allowed. W.M.P. Nos. 18 and 19 of 1979 are allowed. No costs. Writ appeals, tax cases, writ miscellaneous petitions and writ petitions allowed.
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1979 (3) TMI 189 - MADHYA PRADESH HIGH COURT
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... ... ..... t of the rights of the partners does not amount to transfer of assets. In Commissioner of Income-tax, U.P. v. Bankey Lal Vaidya 1971 79 I.T.R. 594 (S.C.) A.I.R. 1971 S.C. 2270. , the Supreme Court observed that when the rights of the parties were adjusted by handing over to one of the partners the entire assets and to the other partner the money-value of his share, such a transaction was not a sale, exchange or transfer of assets of the firm. In view of these decisions, it must be held that property of a firm received by a retiring partner in satisfaction of his claim to his share cannot be considered to be a transfer or a sale. As there is no transfer in the instant case, the firm cannot be held liable to a penalty under section 8(2) of the Act. 4.. Our answer to the question referred to us is, therefore, in the negative and against the department. In the circumstances of the case, the parties shall bear their own costs of this reference. Reference answered in the negative.
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1979 (3) TMI 188 - MADHYA PRADESH HIGH COURT
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... ... ..... ealer, who had applied for registration under the Punjab General Sales Tax Act, 1948, and to whom registration was granted by the officer with effect from the date of application, must be treated as a registered dealer possessing a registration certificate during the period when his application for registration was pending with the officer. The learned counsel for the department conceded that in view of the aforesaid decision of the Supreme Court it must be held that the sales made to M/s. Kotak and Co. on 31st August, 1958, were sales to a registered dealer. 6.. Consequently, our answer to the second question referred to us is, therefore, in the affirmative and in favour of the assessee. As regards the first question, in view of our answer to the second question it is not necessary to answer that question as conceded by the learned counsel for the parties. In the circumstances of the case, parties shall bear their own costs of this reference. Reference answered accordingly.
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1979 (3) TMI 187 - ALLAHABAD HIGH COURT
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... ... ..... y way of an ayurvedic medicine for treatment of various ailments of the eyes. It also found that bhimseni kajal manufactured by the assessee contains several ingredients which have medicinal properties. Sri V.D. Singh, the learned standing counsel, urged that kajal is used for the beautification of the eyes mostly by womenfolk and, as such, it will fall within the category of cosmetics. In the present case, we are not concerned with the case of kajal, but bhimseni kajal, i.e., kajal manufactured by the assessee, which has been found to be an ayurvedic medicine useful for treatment of ailments of the eyes. In view of the findings recorded by the revising authority, it is clear that bhimseni kajal sold by the assessee is primarily used for its medicinal qualities and not for beautification of the eyes. The view taken by the revising authority is correct. The revision fails and is dismissed. The assessee is entitled to its cost, which is assessed at Rs. 200. Petition dismissed.
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1979 (3) TMI 186 - ANDHRA PRADESH HIGH COURT
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... ... ..... d. This is a well-accepted rule of construction. Therefore, even if two constructions are possible, we are inclined to adopt that construction which is beneficial to the assessee, viz., that item 12 deals only with cashewnut, whether in the form of cashewnut or in the form of kernel. It follows, therefore, that kernel cannot be independently taxed when cashewnut from which it has been taken out had already been subjected to tax as per item 12 of the Second Schedule. As we have stated, it is common ground that the cashewnut in all those cases had already been subjected to tax. Therefore, the cashewnut kernel with which we are now concerned in all these tax revision cases and writ petitions cannot be taxed again under item 12 of the Second Schedule. The tax revision cases and the writ petitions are accordingly allowed. Having regard to the circumstances of the case, we direct the parties to bear their own costs. We fix a consolidated Advocate fee of Rs. 750. Petitions allowed.
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1979 (3) TMI 185 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... esponding similarity between the provisions of section 17 is then evident with the matching provisions thereof in the Punjab General Sales Tax Act, 1948. When confronted with this plain similarity even Mr. Bhagirath Dass was fair enough to concede that the provisions are in effect and virtually in pari materia. Once this is so, it is plain that if the third proviso could operate in the field of section 27(1)(a)(ii), it could with equal facility have identical operative force with regard to the provisions of the predecessor statute of the Punjab General Sales Tax Act as contained in section 5(2)(a)(ii) thereof. Consequently, on this score as well the challenge to the retrospectivity of the provision is to be repelled. 19.. No other point has been raised. Both the basic contentions on behalf of the petitioners having been rejected, all the writ petitions are without merit and are hereby dismissed. The parties will, however, be left to bear their own costs. Petitions dismissed.
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1979 (3) TMI 184 - KERALA HIGH COURT
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... ... ..... uced represents other goods different and distinct in nature and character from the paddy from which it was produced. 6.. In the course of arguments, we were somewhat troubled by the consequences of our conclusion. We asked the learned Government Pleader whether it would not jar on the ears to hold that the rustic process of a conversion of rice through the pestle and mortar should be a process of manufacture. The rapid extermination of such antiquated methods by the modern sophisticated ones, no less than the rapidly expanding network of sales tax legislations, attempting to bring into the tax-gatherer s net many things which might seem to stand outside its fold, should, we think, supply a sufficient answer to our bewilderment. And there is yet scope for philosophy and sophistry to run riot. In the view that we take, the Appellate Tribunal was right in its conclusion. We affirm its judgment and dismiss these tax revision cases with no order as to costs. Petitions dismissed.
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1979 (3) TMI 183 - MADRAS HIGH COURT
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... ... ..... he position on the basis that the inmates themselves were conducting the hostel by adopting the dividing system, the position will be a fortiori. Except the provision of the accommodation, the association did not do anything more. The students organised for themselves a mess and divided the expenditure among themselves. This is purely in the nature of mutual service and amenity provided by a group of persons for themselves. There is no element of sale in such a case also. Even if the accounts had been maintained by the association as a book-keeper for the purpose of finding the total expenditure incurred and then dividing it, it will not make any difference as to the character of the amenity provided by the students for themselves on the application of the principle of mutuality. The result is that the assessments for these two years were properly held to be wrong. The revision petitions fail and are dismissed with costs. Counsel s fee Rs. 250 (one set). Petitions dismissed.
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1979 (3) TMI 182 - MADHYA PRADESH HIGH COURT
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... ... ..... were made in the course of its business. The petitioner is a members club. It makes purchases of liquor which is supplied to its members the liquor is not sold to outsiders. The club is not a legal entity. The members constitute the club. In purchasing liquor, the club acts as an agent of the members. The legal position, therefore, is that the members purchase liquor and distribute amongst themselves. There is no profit-motive in the activity of the club. The club is mainly for pleasure. In these circumstances, it is difficult to hold that the club purchased liquor, on which it has been taxed, in the course of its business. One of the necessary ingredients of section 7 is, therefore, not satisfied. The petitioner, therefore, could not have been made liable to pay purchase tax. 4.. The petition is allowed. The impugned orders and the orders passed in revision are quashed. There will be no order as to costs. The security amount be refunded to the petitioner. Petition allowed.
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1979 (3) TMI 181 - CALCUTTA HIGH COURT
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... ... ..... e Commercial Tax Officer, on the basis of which the police submitted a case, it indicates that the period of the offence was sometime between 1965 and 1972. We have already seen that the challan was submitted on 15th October, 1976, on which date cognisance was also taken by the learned Additional Chief Metropolitan Magistrate. It cannot be said that the alleged offence is a continuing one. As soon as the registered dealer failed to comply with the demand made by the Commissioner in accordance with the provisions of section 7(4a) of the Bengal Finance (Sales Tax) Act, the registered dealer committed an offence, which is a completed one. Accordingly, the alleged offence was barred under section 468(1)(b) of the Code of Criminal Procedure and the learned Additional Metropolitan Magistrate acted illegally in taking cognisance of it. In the result, the rule is made absolute. The proceeding pending against the petitioners is hereby quashed. BAROOAH, J.-I agree. Rule made absolute.
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1979 (3) TMI 180 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... ddy purchased by the petitioners being an agricultural produce was exempt from the payment of the purchase tax by virtue of entry 25 of Schedule B to the Act. The contention is baseless and obviously misconceived. The said entry reads thus 25. Agricultural or horticultural produce sold by a When sold person or a member of his family grown by himself in the State. or grown on any land in which he has an interest whether as owner or usufructuary mortgagee, tenant or otherwise. There can be no dispute that paddy is an agricultural produce. But on its plain language, the entry is intended to grant exemption in respect of sales tax to the person who grows paddy and sells it. The petitioners do not grow paddy. They purchase it. The purchases made by them are sought to be taxed to purchase tax. The petitioners do not evidently qualify for the exemption. In the result, all the petitions are dismissed, but without any order as to costs. SANDHAWALIA, C.J.-I agree. Petitions dismissed.
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1979 (3) TMI 179 - BOMBAY HIGH COURT
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... ... ..... t was open to the petitioner to approach this Court directly by way of writ jurisdiction. In the circumstances, in respect of the post-dissolution period, no liability can attach to the petitioner under the impugned orders and demand notice. He would, however, be liable in respect of the pre-dissolution period to the amount of Rs. 29,881. In the result, the petition succeeds in part and the impugned orders and demand notice are set aside to the extent they pertain to the post-dissolution period for the amounts aggregating to Rs. 89,032.08 and the rule is made absolute accordingly. However, in so far as the impugned orders and demand notice pertain to the pre-dissolution period for the amount aggregating to Rs. 29,881, the petition is dismissed and the rule is discharged accordingly. Miss Sikandar presses for costs. As both sides have succeeded in part, it is just that there should be no order as to costs. Each party will therefore bear his own costs. Petition partly allowed.
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