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Case Laws
Showing 21 to 40 of 205 Records
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1980 (7) TMI 257 - CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI
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... ... ..... se in carbon brushes. He pleaded that the question of classifying these as other than electric wires and cables may be considered. The arguments adduced in the written appeal as well as at the time of personal hearing have been carefully considered. So far as classification is concerned, as it not disputed that the function of these goods is to carry electric current their classification as electric wires and cables is correct and confirmed. So far as duty demand is concerned, in the circumstance of the case, it is neither possible to attract Rule 9(2) nor Rule 173Q prior to its amendment. The demand for duty is therefore clearly time-barred. It is also not possible to hold that the appellant had suppressed his production, or arranged clandestine clearance and there is, therefore, no justification for either penalty on him or for confiscating the goods or for confiscating the plant and accordingly the Collector’s Orders are set aside. The appeal is accordingly allowed.
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1980 (7) TMI 256 - GUJARAT HIGH COURT
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... ... ..... ithin which such a demand can be made. The impugned notices of demand were issued by the respondents to the petitioner under Rule 9 (2) of the said Rules and not under Rule 12. The findings recorded by us on the first two contentions raised by Mr. Nanavaty do not attract the application of rule 9 (2). Challenge to rule 12 which has not been brought into play against the petitioner, is purely academic and it is, therefore, not necessary to decide it. Nothing has been done under rule 12 which hits the petitioner. The last contention raised by Mr. Nanavaty, therefore, fails and is rejected. 18. In view of the findings recorded by us on the first two contentions raised by Mr. Nanavaty, the petition succeeds. The two impugned notices of demand are quashed. A writ of mandamus shall issue to the respondents directing them to desist and forbear from enforcing the impugned notices against the petitioner and collecting excise duty demanded thereunder. Rule is made absolute with costs.
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1980 (7) TMI 255 - KARNATAKA HIGH COURT
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... ... ..... hich was followed by this Court in Cheyyabba s case 1980 45 STC 1 (1979) 2 Kar LJ 249 should be followed as the said decision has not been referred to in Pio Food Packers case 1980 46 STC 63 (SC) and the same has not been overruled. It is true that Ganesh Prasad Dixit s case 1969 24 STC 343 (SC) AIR 1969 SC 1276 is not referred to and overruled in Pio Food Packers case 1980 46 STC 63 (SC). It is also true that the former supports the contention urged for the revenue and the latter supports the contention urged for the assessee. In this situation as both the decisions are rendered by a Bench of three judges of the Supreme Court, the latest decision is binding on this Court. 12.. For the reasons aforesaid, we make the following order The appeals are allowed. The order of the Deputy Commissioner in appeal for the assessment years 1970-71, 1972-73 and 1973-74 and the order of the assessing authority for the assessment year 1971-72 shall stand restored. No costs. Appeals allowed.
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1980 (7) TMI 254 - RAJASTHAN HIGH COURT
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... ... ..... tile and it is so irrespective of the use to which such woven fabric may be put. The use thereof does not determine the character of the material as textile or otherwise. Applying the aforesaid test laid down by their Lordships of the Supreme Court, there can be no doubt that durries are woven fabric, as it is only by a process of weaving whether of cotton, silk or wool, rayon or nylon or threads of any other material or description durries are made. We, therefore, hold that durries fall under the exemption granted by the aforesaid two notifications dated 14th December, 1957, and 1st July, 1958, as they are covered by the expressions all textiles and all varieties of textiles occurring in the aforesaid notifications. In the result, we answer the question referred to this Court in the affirmative and in favour of the assessee and against the revenue. However, in the circumstances of the case, the parties are left to bear their own costs. Reference answered in the affirmative.
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1980 (7) TMI 253 - KARNATAKA HIGH COURT
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... ... ..... ing any serious financial difficulties of the dealer. As seen from the order of the appellate authority he had taken all the circumstances into consideration and found that there was substance in the reasons put forward by the assessee and on that basis took an objective view and reduced the penalty. The jurisdiction of the Deputy Commissioner as appellate authority under section 20 of the Act in the matter of imposition of penalty , under section 12-B of the Act was co-extensive with that of the assessing authority and he acted within the jurisdiction and in exercise of sound discretion. Such an order cannot be characterised as erroneous justifying interference by the Commissioner under section 22-A of the Act. For the reasons aforesaid, we make the following order (i) The appeals are allowed. (ii) The order of the Commissioner of Commercial Taxes dated 14th December, 1976, is set aside and the common order of the Deputy Commissioner in appeals is restored. Appeals allowed.
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1980 (7) TMI 252 - MADRAS HIGH COURT
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... ... ..... cludes the items which have been declared as declared goods under item (vi-a) of section 14 of the Central Act and item 6-A of the Second Schedule to the State Act which the State Government has no jurisdiction to do. In the light of my finding that fried gram or parched gram comes within the meaning of pulses and grams included in item (vi-a) of section 14 of the Central Act and item 6-A of the Second Schedule to the State Act and constitutes declared goods, it will not be open to the State Government to levy sales tax in excess of 4 per cent as provided for under section 15(a) of the Central Sales Tax Act. In the result, all the writ petitions succeed and writs of prohibition will issue to the second respondent prohibiting from collecting the additional sales tax over and above 4 per cent in respect of sales turnover on fried gram, from the petitioner in each of the petitions. The writ petitions are allowed and under the circumstances without costs. Writ petitions allowed.
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1980 (7) TMI 251 - HIMACHAL PRADESH HIGH COURT
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... ... ..... legislative power since the legislature can never be precluded from exercising the function by resorting to the doctrine of promissory estoppel . Applying the principles laid down by the Supreme Court, we hold that the petitioners cannot be denied the sales tax holiday referred to in the notification dated 27th May, 1974, and be called upon to pay the sales tax in terms of the impugned notifications. As already stated, the Government has failed to show the overriding public interest due to which they decided to go back on their promise of the sales tax holiday. Indeed the Government have based their departure from the promise on their right to tax or grant exemption whenever they like. It is precisely this right which has been denied to them by the Supreme Court. The result is that we allow all the petitions and direct the respondents not to levy the sales tax on the petitioners under the impugned notifications. The State will pay costs to the petitioners. Petitions allowed.
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1980 (7) TMI 250 - KARNATAKA HIGH COURT
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... ... ..... t authority, and that too in a case where heavy stakes were involved. The failure of the officers in discharging their duty under the Act is patent in this case. However, we have no other alternative than to hold that the issue of notice to commence proceedings under section 12-A of the Act by the Commercial Tax Officer on 3rd April, 1974, was without authority of law as he had no jurisdiction, either to commence or complete the proceedings. Accordingly, we make the following order (1) The revision petition is allowed (2) The order of the Karnataka Sales Tax Appellate Tribunal, Bangalore, dated 22nd October, 1975, in S.T.A. No. 298 of 1975 in so far as it upheld the commencement of proceedings under section 12-A of the Act and remanded the matter to the Commercial Tax Officer with a direction to him to transfer the same to the Assistant Commissioner of Commercial Taxes, is set aside. Consequently, the assessment order dated 14th December, 1970, would stand. Petition allowed.
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1980 (7) TMI 249 - KERALA HIGH COURT
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... ... ..... sessments made against the petitioner for the years 1974-75, 1975-76 and 1976-77 by subjecting the turnover relating to the sale of sulphur and saltpetre to levy of tax at 15 per cent under entry No. 18 of the First Schedule as per the notices evidenced by exhibits P2, P4 and P5 was manifestly illegal and without jurisdiction. The writ appeal is accordingly dismissed, but in the circumstances of the case, without any direction regarding costs. Immediately after the pronouncement of the judgment the learned Government Pleader orally prayed under article 134A of the Constitution for the grant of a certificate under article 133(1) to enable the State to carry this matter in appeal before the Supreme Court. We do not, however, consider this to be a fit case for the grant of such a certificate since, in our opinion, it does not involve any substantial question of law of general importance on which a pronouncement by the Supreme Court can be said to be necessary. Appeal dismissed.
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1980 (7) TMI 248 - ORISSA HIGH COURT
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... ... ..... refore, is whether agarbatti is perfumery. The Supreme Court decision(2) directly dealt with this question. Whether perfume in its ordinary sense would cover dhoop and dhoop-batti was the question for consideration and the learned judges held that dhoop and dhoop-batti fell within the category of perfume . There can be no argument that perfume and perfumery are different classifications. If agarbatti is perfume , it would be covered under the classification of perfumery included in the Orissa Act as item of taxable luxury goods and the Supreme Court decision(2) concludes this question. 5.. Our answer to the question referred to us, therefore, is On the facts and in the circumstances, the Additional Sales Tax Tribunal was correct in holding that agarbatti should be taxed as an article of perfumery coming within the purview of entry in serial No. 36 of the Rate Chart provided for luxury goods. There will be no order for costs. PANDA, J.-I agree. Reference answered accordingly.
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1980 (7) TMI 247 - KARNATAKA HIGH COURT
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... ... ..... ld that on an application made under section 13(3)(b) of the State Act, a Magistrate had no authority to recover any amount of sales tax payable under the State Act, which was in excess of the maximum penalty imposable by him under the provisions of the Criminal Procedure Code. In this behalf it is sufficient to point out that section 13(3)(b) of the State Act was amended subsequently by Act No. 7 of 1972 and the following words notwithstanding anything contained in the Code of Criminal Procedure, 1898, were introduced at the opening part of the sub-section. In view of the non obstante clause introduced, the learned counsel cannot derive any support from the earlier decision. 9.. In the result, we hold that the limit of time prescribed under section 70 of the Indian Penal Code is not attracted to an application under section 13(3)(b) of the State Act. For the reasons aforesaid we make the following order. 10.. The revision petition is dismissed. No costs. Petition dismissed.
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1980 (7) TMI 246 - MADHYA PRADESH HIGH COURT
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... ... ..... ncellation of the registration certificate for non-payment of tax. The company was clearly a device to avoid payment of tax and to circumvent the provisions of the law. In the circumstances, it is open to us to ignore the corporate entity of the company and to see through the facade and to hold that in reality the application made by the petitioner was made by the partnership of M/s. Dawar Brothers for its benefit. If registration could not have been granted to the partnership of M/s. Dawar Brothers in view of the fact that its registration was cancelled for non-payment of tax, it cannot be granted to the petitioner also until the arrears are paid by M/s. Dawar Brothers. In our opinion, the Sales Tax Officer and the Commissioner were right in refusing registration of the petitioner-company. 9.. The petition fails and is dismissed with costs. Counsel s fee Rs. 100. The outstanding amount of the security deposit, if any, shall be refunded to the petitioner. Petition dismissed.
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1980 (7) TMI 245 - ORISSA HIGH COURT
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... ... ..... r articles were not liable to tax as they did not come within the ambit of serial No. 8. Matha also would go in the same way as tasar and cannot be taken to be included in serial No. 8. We would accordingly hold that sale of matha and tasar goods was not exigible to sales tax. 5.. Our answers to the questions referred, therefore, are (i) On the facts and in the circumstances of the case, the Additional Tribunal was not correct in holding that silk, matha and kantia manufactured by handwoven process from handspun yarn were covered by serial No. 8 of the list of taxable goods. (ii) We need not answer the second question as it would no more arise. (iii) On the facts and in the circumstances of the case, the Additional Tribunal was not correct in upholding the assessment of tax on tasar, kantia and matha articles. These would be covered by the entry relating to exemption and not by serial No. 8. There will be no order for costs. PANDA, J.-I agree. Reference answered accordingly.
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1980 (7) TMI 244 - RAJASTHAN HIGH COURT
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... ... ..... he same would fall for purposes of taxation. On the facts of that case, it was found that Nycil powder was suitable for medicinal purposes and was not being used for toilet purposes, as it was used as a cure for certain skin ailments such as ringworm, dhobie itch, athlete s foot and like skin ailments. As the aforesaid decision was given in relation to the particular article Which was the subject-matter of consideration before their Lordships, it is not relevant for the consideration of the question, as to whether bhimsaini kajal is a toilet preparation or not. In view of the aforesaid discussion, our answer to the question, as reframed by us, is that the three varieties of kajal manufactured and sold by the assessee squarely fall within item 59 of the schedule of the notification dated 2nd March, 1963. The reference is, therefore, decided against the assessee and in favour of the revenue. However, the parties are left to bear their own costs. Reference answered accordingly.
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1980 (7) TMI 243 - PATNA HIGH COURT
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... ... ..... tions Nos. S.O. 141 and S.O. 139 to the petitioner up to 23rd July, 1979. There is, however, no force in the contention of Dr. Pal that the petitioner should be granted an exemption in respect of dal mill up to 23rd October, 1980, as the production of pulses had started on 24th October, 1975. It is not the intention of the notifications in question to grant an exemption in respect of each item of production or finished goods for sale. If there is a small-scale industrial unit registered for production of a number of items and even if it starts production of one item under its registration certificate, the date of production shall be computed from the date when such an industrial unit has started the first production of any one of the items. 24.. In the result, therefore, all these writ applications are allowed in the terms as mentioned in each of the cases. In the circumstances of the cases, however, I shall make no order as to costs. MISRA, J.-I agree. Applications allowed.
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1980 (7) TMI 242 - ALLAHABAD HIGH COURT
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... ... ..... er, the purpose for which a commodity is gold and the sense in which it is understood in commercial and popular sense are some of the useful tests in this behalf. For example s sake, it may be noted that ice and water have been held to be different commodities in God Industries (Pvt.) Ltd. v. Commissioner of Sales Tax 1971 28 S.T.C. 729 1971 U.P.T.C. 697. Liquid gold used for decoration of glass and ceramic articles was treated as a chemical and not as bullion or as an unspecified item in Indian Ceramic House, Agra v. Commissioner of Sales Tax 1970 26 S.T.C. 413. In my opinion, therefore, as a result of perforation of the iron sheets a different commercial commodity comes into existence and since it is not covered by the categories mentioned in clause (iv) of section 14 of the Central Act, it cannot be treated as iron and steel but has to be treated as an unclassified item. The revision hence fails and is dismissed, but there will be no order as to costs. Petition dismissed.
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1980 (7) TMI 241 - MADHYA PRADESH HIGH COURT
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... ... ..... able goods, by the help of section 7 its purchase price could be taxed. In the instant case, the goods had been purchased from unregistered dealers. Therefore, at that point no sales tax could be charged. When the same goods were either consumed by the dealer or disposed of in a manner that it would not strictly amount to sale within the meaning of the Sales Tax Act, no sales tax could be levied at this point. The goods, therefore, though consumed by a registered dealer or had been disposed of to a third person who has eventually consumed them, would remain untaxed. It is here that section 7 comes in and the purchase price of such goods are taxed in the hands of the dealer. 9.. We, therefore, answer the question in favour of the department and hold that section 7 would be attracted and the dealer would be liable to pay purchase tax under the M.P. General Sales Tax Act. The reference is answered accordingly. There shall be no order as to costs. Reference answered accordingly.
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1980 (7) TMI 240 - MADRAS HIGH COURT
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... ... ..... proportionate costs in the lower court as well. We think it unnecessary to remand O.S. Nos. 31 and 41 of 1976 for the purpose of ascertaining the excise duty portion of the tax refunded to the defendants in those two suits. The parties to the concerned appeals Nos. 614 and 623 of 1978 may file memos of calculation and we shall mention the amounts thereafter. These appeals having been posted this day for being spoken to, the court delivered the following judgment. The learned counsel for the parties in A.S. Nos. 614 and 623 of 1978 have agreed that there may be a decree in A.S. No. 614 of 1978 in favour of the plaintiff for a sum of Rs. 87,557.75 and in A.S. No. 623 of 1978 for a sum of Rs. 89,860.73 which are the amounts of tax refunded in respect of the excise duty portion of the turnover for the various years mentioned in the plaint. There will be a decree in these two appeals for these amounts in terms of the judgment passed by us on 27th April, 1979. Ordered accordingly.
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1980 (7) TMI 239 - KARNATAKA HIGH COURT
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... ... ..... bearing on the question. 3.. As regards the second ground, no information is made available as to whether any specific property which was sought to be attached and sold was mentioned in the application before the Magistrate. From the addresses furnished, both in the application filed before the learned Magistrate and before this Court, it is seen that the respondent is a resident of a village in Chitradurga district. In these circumstances, it cannot be said that the Magistrate had committed any error in rejecting the application and directing the applicant to approach the jurisdictional Magistrate, i.e., the Magistrate within whose jurisdiction the respondent is residing or the Magistrate within whose jurisdiction the property belonging to the respondent which is sought to be attached and sold is situated. 4.. For the reasons stated above, we dismiss the revision petition leaving liberty to the petitioner to make fresh application in accordance with law. Petition dismissed.
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1980 (7) TMI 238 - ORISSA HIGH COURT
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... ... ..... as here. 6.. Accordingly we would hold that the impugned notification is intra vires and enforceable and the three Bench decisions of this Court being Orissa Hides Trading Co. v. Sales Tax Officer, Sambalpur III Circle 1975 35 S.T.C. 232., K. Narayana Kumandan Sons and Co. v. Sales Tax Officer, Koraput II Circle 1975 36 S.T.C. 374. , and Subudhi Krishna Murty and Sons v. Sales Tax Officer, Koraput II Circle 1975 36 S.T.C. 419., so far as they hold the notificacation to be bad are not correct decisions. They are, therefore, overruled. 7.. The impugned assessments are quashed the assessing officer would be entitled to call upon the petitioner in each of the cases, in case he considers necessary, to satisfy him that the conditions indicated in the impugned notification are satisfied. 8.. Each of the writ applications is allowed and the impugned assessment is quashed. Parties are directed to bear their own costs. PANDA, J.-I agree. MOHANTI, J.-I agree. Writ applications allowed.
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