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VAT and Sales Tax - High Court - Case Laws

Showing 19381 to 19400 of 19422 Records

  • 1950 (9) TMI 13 - NAGPUR HIGH COURT

    Ayodhyaprasad Suklal Versus The Crown

    ... ...
    ... ... l. We set aside the judgments of the two Courts and acquit the appli- cant. Fine, if paid, will be refunded. Accused acquitted. (1) 1902 1 K.B. 388 at p. 396. (3) (1947) I.L.R. 1947 Nag. 402 A.I.R. 1948 (2) (1869) L.R. 4 H.L. 100 at p. 122. Nag. 60.

  • 1950 (8) TMI 17 - ASSAM HIGH COURT

    Ramananda Joy Kissen Versus Commissioner of Taxes (Sales) Assam

    ... ...
    ... ... he result is that we decline to call upon the learned Com- missioner of Taxes (Sales), Assam, under the Assam Sales Tax Act, 1947, to make a reference, as prayed for. The petition is dismissed with costs. RAM LABHAYA, J.-I agree. Petition dismissed.

  • 1950 (7) TMI 1 - MADRAS HIGH COURT

    Varasuki and Co. Versus The Province of Madras

    ... ...
    ... ... over not only on these articles but in the case of many others. In the end, therefore, we see no reason to interfere with the judg- ment and decree of the lower Court. This appeal deserves to be and is hereby dismissed with costs. Appeal dismissed.

  • 1950 (6) TMI 13 - ASSAM HIGH COURT

    Radha Kishan Dindayal Versus Commissioner of Taxes, Assam

    ... ...
    ... ... ether tobacco leaf is taxable in any subsequent assessment. For reasons given above, this petition must fail and is dismissed. In view of the peculiar circumstances of the case we make no order as to costs. THADANI, C.J.-I agree. Petition dismissed.

  • 1950 (5) TMI 18 - NAGPUR HIGH COURT

    Punamchand Versus The State

    ... ...
    ... ... on certificate his failure to obtain one does not render him liable under Section 24(1)(a) of the Act. His conviction is bad in law and is accordingly set aside so also the sentence. The fine, if paid, is ordered to be refunded. Application allowed.

  • 1950 (5) TMI 17 - PATNA HIGH COURT

    Tobacco Manufacturers (India) Ltd Versus The State of Bihar

    In arriving at the taxable turnover of an assessee under the Bihar Sales Tax Act, 1944....... + More


    The Provincial Government of Madras Versus Neeli Veerabhadrappa and Others

    ... ...
    ... ... on of dealers as defined in the Act and making them chargeable under Section 3(1) of the Act. For these reasons I am of the opinion that the decision of the Courts below is correct and these appeals should be dismissed with costs. Appeals dismissed.

  • 1949 (11) TMI 9 - MADRAS HIGH COURT

    SV. Kishta Pillai, In re

    ... ...
    ... ... ain that provision at all. So, I set aside the conviction and sentence of the petitioner, acquit him in this case, and direct the fine, if paid, to be refunded to him. The tax will, of course, be collected under the old conviction. Petition allowed.

  • 1949 (11) TMI 8 - MADRAS HIGH COURT

    Gigina Basha Saheb, In re

    ... ...
    ... ... the validity, including the legality and the quantum of the assessment regarding the turnover for the period before 1st January, 1948, but not regarding the validity of the assessment concerning the turnover after 1st January, 1948. Order modified.

  • 1949 (8) TMI 14 - PATNA HIGH COURT

    Bhagwan Das Versus The Province of Bihar

    ... ...
    ... ... e petitioner succeeds on the first point and fails on the second, there will be no order for costs. Half the fee of Rs. 100 deposited by the applicant under Section 21(1) will be refunded to him. MEREDITH, J.-I agree. Reference answered accordingly.

  • 1949 (2) TMI 7 - MADRAS HIGH COURTVATLaws Copyright 2013

    The Province of Madras Versus The Firm of Kanigolla Sivalakshminarayana and Another

    ... ...
    ... ... rrect in his finding that the sales tax was legally and correctly levied on the entire turnover of the selling agency business. The appeal and the memorandum of cross-objections are both dis- missed with costs. Appeal and cross-objections dismissed.

  • 1949 (1) TMI 2 - MADRAS HIGH COURT

    Kalla Surayya and Sons Versus Province of Madras

    ... ...
    ... ... civil revision petition is allowed and the order of the District Munsif set aside and the plaintiff will value the claim in the manner indicated in this judgment. There will be no order as to costs in this civil revision petition. Petition allowed.

  • 1949 (1) TMI 1 - PATNA HIGH COURT

    Kokil Ram and Others Versus The Province of Bihar

    ... ...
    ... ... e, answer the question in the affirmative. Betel leaves are taxable, and have not been exempted under the notification. The assessees must pay the costs of the reference. Hearing fee Rs. 100. MANOHAR LALL, J.-I agree. Reference answered accordingly.

  • 1948 (9) TMI 9 - CALCUTTA HIGH COURT

    Bata Shoe Co., Ltd. Versus Member, Board of Revenue, West Bengal

    ... ...
    ... ... n, question (iii) does not arise and does not require an answer. The Board of Revenue are entitled to the costs of this reference which we assess at a consolidated sum of fifteen gold mohurs. CHAKRAVARTTI, J.-I agree. Reference answered accordingly.

  • 1948 (9) TMI 8 - PATNA HIGH COURT

    The Province of Bihar Versus Jokhi Ram Prasad and Another

    ... ...
    ... ... titled to its costs, but since both these cases relate to the very first quarter after the introduction of the Act, I would limit the hearing fee to the sum of Rs. 100 in deposit in each case. AGARWALA, C.J.-I agree. References answered accordingly.

  • 1948 (9) TMI 7 - MADRAS HIGH COURT

    Chekka Appa Rao, In re

    ... ...
    ... ... en to the accused to prove that the tax was not lawfully due and that no offence was there- fore committed. The petition is allowed. The learned Magistrate will dispose of the case in the light of the observations of this judgment. Petition allowed.

  • 1948 (8) TMI 17 - PATNA HIGH COURT

    Raja Visheshwar Versus Province of Bihar

    ... ...
    ... ... smissed the plaintiff s suit. I would also direct each party to bear his own costs in this Court and in the Court below. MAHABIR PRASAD, J.-I agree. Order accordingly. (1) 1938 6 I.T.R. 502. (3) 1948 16 I.T.R. SuppI. 87. (2) 1939 7 I.T.R. 48 (P.C.).

  • 1948 (8) TMI 16 - CALCUTTA HIGH COURT

    India Ice & Cold Storage Co., Ltd. Versus Member, Board of Revenue, West Bengal

    ... ...
    ... ... as been taken in case of an application under the Indian Stamp Act The Chief Controlling Revenue Authority, Bombay v. The Maharashtra Sugar Mills, Ltd. (1947) 49 Bom. L.R. 893. Each party will bear his costs of this application. Application allowed.


    Dan Singh Bisht Versus Firm Janki Saran Kailash Chander

    ... ...
    ... ... are of the opinion that no notice, actual or constructive, has been proved. 23. The result, therefore, is that the appeal is allowed, the decree of the lower Court is set aside and the plaintiffs' suit is dismissed with costs in both the Courts.

  • 1948 (4) TMI 1 - MADRAS HIGH COURT

    Narasingamuthu Chettiar, In re

    ... ...
    ... ... he difficulty of ascertaining the net turnover I would, since the petitioner has already paid the tax, reduce the fine to Rs. 50 or simple imprisonment for two weeks. Otherwise these petitions are dismissed. Sentence reduced and Petitions dismissed.

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