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VAT and Sales Tax - High Court - Case Laws

Showing 19441 to 19460 of 19769 Records

  • 1955 (3) TMI 30

    ... ...
    ... ... e or commerce . Fur- ther materials are necessary for supporting such a view and they are totally wanting in the present case. Hence, I would hold that clause (2) of Article 286 of the Constitution would not help the petitioner. Petition dismissed..


  • 1955 (3) TMI 29

    ... ...
    ... ... ssessing authority. I, there- fore, agree with the learned Financial Commissioner (Taxation) that a revision petition in this case did not lie to him. No other point has been urged. The petition is dismissed though without costs. Petition dismissed.


  • 1955 (3) TMI 28

    ... ...
    ... ... 3-8-6 which has been allowed on the basis of an estimate. As the assessee is also to blame for not producing documentary evidence before the Commissioner we do not think we should make an order for costs in this case. Reference answered accordingly.


  • 1955 (3) TMI 27

    ... ...
    ... ... f the said assessment order. Considering the expenses to which the petitioner company must have been put in the present case, consolidated costs of Rs. 300 are awarded to it against respondents I, 2 and 3. Application allowed. (1) 1954 5 S.T.C. 115.


  • 1955 (3) TMI 26

    ... ...
    ... ... the contract stipulates for delivery inside the State and so the terms of section 7 of the General Sales Tax Act are not brought into play. The result is that the petition fails and is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.


  • 1955 (3) TMI 25

    ... ...
    ... ... e Act will apply. Viewed in that light, the taxable amount in question in each of the years would be less than Rs. 10,000 and therefore the plaintiff was wrongly taxed. The second appeal is therefore dismissed with costs. No leave. Appeal dismissed.


  • 1955 (3) TMI 24

    ... ...
    ... ... from M/s French Motor Car Co. Ltd. as registered dealers without paying sales tax, which in that case will be realised from the petitioners when they sell the cars to the actual purchasers on the hire-purchase or instalment system. Petition allowed.


  • 1955 (3) TMI 23

    ... ...
    ... ... the question, whether the disposal of the oil cakes constituted sales or not. The petition is allowed with costs and the order of the Appellate Tribunal in relation to turnover of Rs. 91,491-8-7 is set aside. Counsel s fee Rs. 100. Petition allowed.


  • 1955 (3) TMI 22

    ... ...
    ... ... he fundamental rights of the petitioner. It is now too late in the day to raise those contentions which stand sufficiently answered by the decisions aforesaid on sound and adequate grounds. DEKA, J.-I agree. Petition dismissed. (1) 1953 4 S.T.C. 43.


  • 1955 (3) TMI 21

    ... ...
    ... ... than item 9 of list 1(a) inclusive of the value of the component electrical motors is liable to be taxed only under section 3(1)(b) of the Act on the basis that they are not electrical goods. There will be no order as to costs. Ordered accordingly.


  • 1955 (3) TMI 20

    ... ...
    ... ... ey have passed. In the result, we hold that the order of the Appellate Tribunal was within their jurisdiction and that was the proper order to pass. The revision petition fails and is dismissed with costs. Advocate s fee Rs. 100. Petition dismissed.


  • 1955 (3) TMI 19

    ... ...
    ... ... ny of the provisions of the Constitution, the Code of Criminal Procedure, 1898, or the Indian Evidence Act, 1872. We answer the reference accordingly. Reference answered accordingly. (1) 1952 3 S.T.C. 367 A.I.R. 1953 Mad. 105. (2) 1950 1 S.T.C. 240.


  • 1955 (3) TMI 18

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    ... ... es in the turnover of the assessees is set aside. In view however of the assessees having failed in the other conten- tions raised by them before us, we direct that there should be no order as to costs in this revision case. Revision partly allowed.


  • 1955 (3) TMI 17

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    ... ... that the definition of turnover as amended by the Andhra Legisla- ture does not bring in sales tax collected by the dealer. That being so, we do not find it necessary to alter our opinion with regard to the decision of this case. Petition dismissed.


  • 1955 (3) TMI 16

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    ... ... taken above, our judgment in T.R.C. No. 131 of 1953 is correct and does not require reconsideration or review.) Petition dismissed. Reported as Deputy Commissioner of Commercial Taxes, Kakinada Division v. Bujranga Jute Mills Ltd. 1955 6 S.T.C. 376.


  • 1955 (3) TMI 15

    ... ...
    ... ... mit the petition to the Appellate Tribunal with our opinion on the points of law raised before us. There will be no order as to costs. SUBBA RAO, C.J.-I agree. BHIMASANKARAM, J.-I agree. Petitions remitted. (1) 1953 4 S.T.C. 133 (1953) 1 M.L.J. 743.


  • 1955 (3) TMI 14

    ... ...
    ... ... the petitioner could not prove that he was entitled to the exemption he claimed, and the Tribunal rightly rejected his claim. The petitions fail and are dismissed with costs in T.R.C. No. 359 of 1953 only. Counsel s fee Rs. 100. Petitions dismissed.


  • 1955 (3) TMI 13

    ... ...
    ... ... cumstances of the case, there shall be no order as to costs. The outstanding amounts of security shall be refunded to the petitioners. Petitions allowed. (1) I.L.R. 33 Cal. 927. (3) I.L.R. 54 All. 344. (2) I.L.R. 40 Cal. 955. (4) I.L.R. 43 Cal. 986.


  • 1955 (2) TMI 8

    ... ...
    ... ... ve merely set out the contentions of the learned counsel for the petitioner. We propose to express no opinion on the soundness or otherwise of any of these contentions. The petition is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.


  • 1955 (2) TMI 7

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    ... ... se, I find that there has been no violation and that the commission agent was rightly entitled to the refund of the sales tax wrongly collected from him. In the result, the second appeal fails and is dismissed with costs. No leave. Appeal dismissed.


 
 
 
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