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VAT and Sales Tax - High Court - Case Laws

Showing 19381 to 19400 of 19898 Records

  • 1956 (11) TMI 23

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    ... ... uly, 1952, and the 17th March, 1953, and quashing also the certificate of the Sales Tax Officer dated the 6th/13th February, 1954, addressed to the Collector, Etawah. The appellant is entitled to his costs which we assess at Rs. 100. Appeal allowed.

  • 1956 (11) TMI 22

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    ... ... of this judgment delivered by us after treating explanation (i) to section 2(t) and rule 7 as ultra vires, and without relying on those provisions for purposes of the assessment. This applicant will get his costs from the State. Ordered accordingly.

  • 1956 (10) TMI 32

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    ... ... s the Act. (For scope and object of section 18-A see the lucid discussion in N.R. Raghavachariar and V.C. Sri Kumar's Sales Tax in Madras, page 242 and foll.). 18. In the result, this criminal revision fails and is dismissed. Petition dismissed.

  • 1956 (10) TMI 30

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    ... ... the petitioners if the transactions in question are within the dates mentioned in section 2. These writ petitions fail and are dismissed. The petitioners will pay the costs of the respondent. Counsel s fee Rs. 200 in each case. Petitions dismissed.

  • 1956 (10) TMI 29

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    ... ... irect that a writ of certiorari quashing the orders of assessment passed by the Commissioner of Sales Tax in Mysore be issued as prayed for in the writ petition. Respondent 2 will pay the petitioner s costs. Advocate s fee Rs. 100. Petition allowed.

  • 1956 (10) TMI 28

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    ... ... to hear the appeal without demand of deposit of tax by the applicant. The petition is allowed. In the circumstances of the case, there will be no order as to costs. The security deposited by the petitioner shall be refunded to him. Petition allowed.

  • 1956 (10) TMI 27

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    ... ... tioner in excess of the amount of re-assessment which will now be made by the Sales Tax Officer. I would accordingly allow this application with costs. Hearing fee Rs. 250. (1) (1949) 76 I.A. 244. RAJ KISHORE PRASAD, J.-I agree. Application allowed.

  • 1956 (10) TMI 26

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    ... ... . In my opinion these applications fail and must be dismissed with costs. There will be a consolidated hearing fee of Rs. 400 for both the Miscellaneous judicial Cases Nos. 330 and 331 of 1955. RAJ KISHORE PRASAD, J.-I agree. Applications dismissed.

  • 1956 (9) TMI 53

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    ... ... ra vires and that the levy of the tax from the appellants cannot be held to be illegal merely because of the provisions of the Central Act 52 of 1952. This appeal must fail and I would dismiss it with costs. BHANDARI, C.J.-I agree. Appeal dismissed.

  • 1956 (9) TMI 52

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    ... ... l Bench the Court delivered the following judgment Judgment The Judgment of the Court was delivered by SUBBA RAO, C.J.-Following the Full Bench decision in this case, this revision is dismissed with costs. Advocate s fee Rs. 100. Revision dismissed.

  • 1956 (9) TMI 51

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    ... ... nce punishable under section 14(b) of the U.P. Sales Tax Act. He is sentenced to a fine of Rs. 50 in each case. In default of payment of fine, the respondent shall undergo simple imprisonment for a period of two months in each case. Appeals allowed.

  • 1956 (9) TMI 50

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    ... ... transactions. This is repugnant to the principles of natural justice and Article 14. The orders of assessment are, therefore, quashed. As the point involved is novel and rather intricate, we direct parties to bear their own costs. Petitions allowed.

  • 1956 (9) TMI 49

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    ... ... eturn sub- mitted by him by issuing another notice and giving him a reasonable opportunity to prove the correctness and completeness and if he fails to do so, the authorities can proceed to assess him to the best of their judgment. Appeal dismissed.

  • 1956 (9) TMI 48

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    ... ... ion. The petitioners may be taxed, if at all, under section 3(1)(b) and not under the proviso. The proviso is invalid and cannot be availed of for levying the tax. We order accordingly and direct parties to bear their own costs. Ordered accordingly.

  • 1956 (9) TMI 47

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    ... ... llowed, and if the authorities are satisfied that he is evading to produce the accounts, then they can proceed to assess under clause (2) of section 9 of that Act. The acquittal is there- fore justified and the appeal is dismissed. Appeal dismissed.

  • 1956 (9) TMI 46

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    ... ... y are entitled to collect it in other ways than by prosecution. The lower court was, therefore, justified in holding that the authorities cannot prosecute him for the offence. The acquittal is justified and the appeal is dismissed. Appeal dismissed.

  • 1956 (9) TMI 45

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    ... ... urely from the point of view of their commercial significance. Even then it is impossible to say that they form an integral part of a continuous flow or course of inter-State trade or commerce. 5.. The petition is hereby rejected. Petition rejected.

  • 1956 (9) TMI 44

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    ... ... .T.C. 510. (6) 1954 5 S.T.C. 58. decisions. We make it clear that the petitioner, if so advised, will be free to move this Court afresh, if and when proceedings are commenced by the Department on the basis of the said decisions. Ordered accordingly.

  • 1956 (8) TMI 44

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    ... ... efore us. In the result, this revision case is dismissed with costs. This decision applies to T.R.C. Nos. 57 of 1956 and 58 of 1956 and they are also dismissed with costs. Advocate s fee is fixed at Rs. 200 in each of the cases. Petitions dismissed.

  • 1956 (8) TMI 43

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    ... ... vene section 3 of the Act and are not ultra vires of that section or of the powers of Government. Rules 10 and 11 have to be treated as valid and integral parts of the Sales Tax Act. Reference is answered accordingly. Reference answered accordingly.

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