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VAT and Sales Tax - Supreme Court - Case Laws

Showing 1601 to 1614 of 1614 Records

  • 1955 (9) TMI 39

    ... ...
    ... ... goods within the State of Madras. Explanation (2) to section 2 makes the agent (if any) also a dealer and is not intended to take the principal outside the scope of liability. Therefore the appeal fails and is dismissed with costs. Appeal dismissed.


  • 1955 (9) TMI 38

    Whether that proviso to Article 286(2) also saves the transactions of sale or purchase covered by the Explanation to Article 286(1)(a) from the ban imposed therein? - Held that - The whole theory, therefore, of inside sales falls to the ground and the only thing which we are left with is that these transactions were inter-State transactions in which as a direct result of such sales the goods were actually delivered for the purpose of consumption ....... + More


  • 1955 (9) TMI 37

    Levying and realising a tax questioned - Held that - The Act imposes tax on subjects divisible in their nature but does not exclude in express terms subjects exempted by the Constitution. In such a situation the Act need not be declared wholly ultra vires and void, for it is feasible to separate taxes levied on authorised subjects from those levied on exempted subjects and to exclude the latter in the assessment of the tax. In these circumstances....... + More


  • 1954 (5) TMI 17

    Whether the power to impose a tax on the sale of goods under Entry 48 includes a power to impose a tax on forward contracts? - Held that - The power conferred under Entry 48 to impose a tax on the sale of goods can therefore be exercised only when there is a sale under which there is a transfer of property in the goods, and not when there is a mere agreement to sell. The State Legislature cannot, by enlarging the definition of sale as including f....... + More


  • 1954 (3) TMI 39

    WHETHER ULTRA VIRES STATE LEGISLATURE - APPLICATION UNDER ARTICLE 226 FOR WRIT OF MANDAMUS - MAINTAINABILITY....... + More


  • 1954 (3) TMI 35

    SCOPE OF SECTION 3, ESSENTIAL GOODS (DECLARATION AND REGULATION OF TAX ON SALE OR PURCHASE) ACT, 1952, AND ARTICLE 286(3), CONSTITUTION OF INDIA....... + More


  • 1954 (3) TMI 33

    VALIDITY OF PROVISION IMPOSING TAX ON PURCHASERS - SCOPE OF ENTRY 48, LIST II, SCHEDULE VII, OF GOVERNMENT OF INDIA ACT, 1935 AND ENTRY 54, LIST II, SCHEDULE VII, OF CONSTITUTION OF INDIA, 1950....... + More


  • 1953 (12) TMI 20

    police power , i.e., the power of Government to regulate private rights in public interes - the words acquired or taken possession of should not be taken to have reference to all forms of deprivation of private property by the State. ....... + More


  • 1953 (5) TMI 8

    Whether in addition to the export-sale and import-purchase, which were held in the previous decision to be covered by the exemption under clause (1)(b), the following two categories of sale or purchase would also fall within the scope of that exemption. - Held that - Appeal dismissed. The last type of transaction in African raw cashew-nuts is where the purchase takes place after the cashew-nuts arrive in Travancore port and are thereafter sold an....... + More


  • 1953 (3) TMI 20

    Whether in these circumstances the sale transactions were liable to be taxed under the General Sales Tax Act of Madras? - Whether the sales did take place within the Province of Madras or not? - Held that - Appeal allowed. The mere fact that the contract for sale was entered into within the Province of Madras does not make the transaction, which was completed admittedly within another Province, where the property in the goods passed, a sale withi....... + More


  • 1953 (3) TMI 16

    Whether the Bombay Sales Tax Act, 1952, and the rules made thereunder except Rule 5(2)(i) do not contravene the provisions of Article Articles 301 or 304 or 286? - Held that - The delivery State would tax both local and out-of-State dealers equally without discrimination against either and that, we think, is the only measure of protection which Article 286 could reasonably be supposed to accord to inter-State sales or purchases, when it is constr....... + More


  • 1953 (2) TMI 35

    CHANGE OF LAW - RIGHT TO APPEAL ON PAYMENT OF TAX ADMITTED TO BE DUE - INITIATION OF ASSESSMENT PROCEEDINGS BEFORE AMENDMENT BUT COMPLETION OF ASSESSMENT AFTER AMENDMENT....... + More


  • 1952 (10) TMI 28

    Whether sales here in question, which occasioned the export in each case, fall within the scope of the exemption under Article 286(1)(b)? - Held that - Appeal dismissed. We are clearly of opinion that the sales here in question, which occasioned the export in each case, fall within the scope of the exemp- tion under Article 286(1)(b). Such sales must of necessity be put through by transporting the goods by rail or ship or both out of the territor....... + More


  • 1950 (11) TMI 1

    Jurisdiction Of High - Held that - It cannot be held that the order was passed by the High Court in this case in the exercise of either original or appellate jurisdiction. It is not contended that the matter arose in the exercise of the Appellate jurisdiction of the High Court, because there was no appeal before it. Nor can the matter, properly speaking, be said to have arisen in the exercise of the original jurisdiction of the High Court because....... + More


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