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VAT and Sales Tax - Supreme Court - Case Laws

Showing 1601 to 1620 of 1654 Records

  • 1960 (9) TMI 84

    From the record of this case, we cannot say when the lis commenced, and unless it can be proved conclusively that it was before the amendment of the law, the rule in Hoosein Kasam Dada s case 1953 (2) TMI 35 - SUPREME COURT OF INDIA cannot apply. There is no averment that a right of appeal had vested, and has been wrongly taken away - Appeal dismissed........ + More

  • 1960 (9) TMI 74

    Constitutional validity of section 2(g) of the Bihar Sales Tax Act, XIX of 1947, as amended by the Bihar Sales Tax (Amendment) Act, VI of 1949, is challenged. - Held that - Appeal dismissed. Section 2(g) of the Bihar Sales Tax Act as it stood at the material time was constitutionally valid and that the assessee in that case was properly taxed for the period 1st April, 1949, to 25th January, 1950....... + More

  • 1960 (9) TMI 71

    Whether the transactions between the petitioners and its selling agents outside the Province were sales within the meaning of the C.P. and Berar Sales Tax Act, 1947? - Held that - Appeal dismissed. We are therefore of opinion that the High Court rightly answered the question, viz., whether the transaction between the petitioners and its selling agents outside the Province were sales within the meaning of the Act, in the affirmative........ + More

  • 1960 (9) TMI 70

    Whether a transaction is outside the State? - Held that - Appeal dismissed. These sales must, therefore, be treated as made within the State of West Bengal. The customs barrier is a barrier for customs purposes, and duty drawback may be admissible if the goods once imported are taken out of the country. The customs duty drawbacks have nothing to do with the sale of aviation spirit, which takes place in West Bengal. The customs barrier does not se....... + More

  • 1960 (9) TMI 64

    Whether property in the goods passed on shipment or at some point of time before shipment? - Held that - Appeal dismissed. The scheme of the Legislature clearly is that where the intention as declared has not been carried out purchase tax should be levied. To hold otherwise would be to make the declaration of the intention useless. Our conclusion therefore is that the Courts below have rightly interpreted the words a person in section 10(b) of th....... + More

  • 1960 (9) TMI 61

    Whether the fish exported to Calcutta was not sold in Orissa? - Held that - On the findings given by the assessing authorities, the respondent was not liable to tax for any of the four quarters under the Orissa Sales Tax Act, 1947. Accordingly, the appeal fails of The State of Orissa and the Sales Tax Officer, Puri....... + More

  • 1960 (9) TMI 59

    Whether this interpretation of section 11(2) of the Act is correct? - Held that - We consider it proper not to embark on an investigation of the proper construction of section 11(1) and (2) of the Act and the sustainability of the rival contentions urged before us on this matter. Nor do we consider it necessary or proper to deal with the soundness or otherwise of the constitutional objections which have been put forward to the demand by the State....... + More

  • 1960 (9) TMI 54

    Whether section 29(2)(s) in so far as it empowers the State Government to make a rule prescribing fees for appeals and applications in revision was within the legislative competence of the Provincial Legislature? - Held that - We do not think that section 29(2)(s) can be held to be bad on the ground of legislative in- competence. Nor do we think that rule 59 goes beyond what is permitted under section 29(2)(s). The fees imposed are not taxes at a....... + More

  • 1960 (9) TMI 48

    Whether tobacco was delivered in the State of Bombay for consumption in that State? - Held that - On the facts of this case that when tobacco was delivered in the State of Bombay for the purpose of changing it into a commercially different article, viz., bidi patti, the delivery was for the purpose of consumption. The purchases in this case therefore fall within the meaning of Explanation to Article 286(1)(a) and must be held to have taken place ....... + More

  • 1960 (8) TMI 68

    Company challenges the authority of the Commercial Tax Officer, Lyons Range, Calcutta, to demand payment of ₹ 41,14,718-12 nP. to the West Bengal Government as tax leviable under the Central Sales Tax Act, No. 74 of 1956, in respect of certain sales of steel goods - Held that - The Commercial Tax Officer had, in our judgment, to ascertain before he could order payment of tax under the Central Sales Tax Act, whether on the materials he was s....... + More

  • 1960 (8) TMI 60

    Whether under section 5, clause (vi) of the Act, the liability to pay sales tax in respect of hides and skins could only be at a single point - Held that - The judgment of the High Court in regard to the ultra vires nature of rule 16(5) and the inapplicability of section 6-A of the Act was erroneous and the appeal must, therefore, be allowed, the judgment and order of the High Court set aside and the respondent s petition dismissed. Appeal allowe....... + More

  • 1960 (4) TMI 47

    Whether the appellant, Messrs Chandaji Kubaji and Company, Guntur, was entitled to apply under section 12-A(6)(a) of the Madras General Sales Tax Act, 1939 (Madras Act IX of 1939) as applied to Andhra, for a review of an order of the Appellate Tribunal made under sub-section (4) of section 12-A of the said Act? - Held that - In the appeals before us there was intentional withholding or suppression of evidence. In one case, the materials were not ....... + More

  • 1960 (1) TMI 1

    Whether the sales by the petitioner to the Government of India are sales in the course of import? - Held that - The property in the goods passed to the Government of India when the shipping documents were delivered to them against payment. It follows that the sale of the goods by the petitioner to the Government of India took place when the goods were on the high seas. - That being so, the sales in question must be held to have taken place in the....... + More

  • 1959 (11) TMI 39

    Appeals filed by the State of Bihar (hereinafter called the appellant) against three separate registered dealers with a certificate issued by the Patna High Court under Article 132(1) of the Constitution that they involve a substantial question of law as to the interpretation of Article 20(1) of the Constitution - Held that - In dealing with the question we cannot ignore the fact that the relevant provisions which fall to be construed in the pres....... + More

  • 1959 (4) TMI 20

    Whether the railway receipts were made out with the company as the consignee? - Whether the railway receipts were made out with Wimco as the consigee? - Held that - Appeal dismissed. There is no evidence that at the date when the agreement for sale was made, the particular logs delivered thereunder were in the Central Provinces in the shape of logs at all. Learned counsel says that, at any rate, they must have been in existence there in the shape....... + More

  • 1958 (9) TMI 57

    Whether section 72 of the Indian Contract Act applies to the facts of the present case? - Held that - None of the contentions urged before us on behalf of the appellants in regard to the non-applicability of section 72 of the Indian Contract Act to the facts of the present case avail them and the appeal is accordingly dismissed with costs........ + More

  • 1958 (4) TMI 98

    Whether, in the circumstances of this case, the respondents can be made liable under either sub-section (1) or sub-section (2) of section 4 of Orissa Sales Tax Act? - Whether the notification has appointed a date as a result of which liability to pay tax under the sub-section arises? - Held that - Appeal allowed in part. The fact that under sub-section (1) liability is made to arise on the turnover of the year immediately preceding the commenceme....... + More

  • 1958 (4) TMI 87

    Whether the High Court was in error in rejecting the appellant s case that, in purchasing the teas in question at the public auction in Calcutta, the appellant was acting merely as an agent for his principals in Bombay? - Held that - It would thus be clear that unless the appellant had purchased the teas in question as a dealer he was not required to show these transactions in his return at all. The fact that those transactions were included in h....... + More

  • 1958 (4) TMI 80

    Whether the mistake made in the notification was immaterial? - Whether the pre-Constitution assessment orders are justified under sub-section (2) of section 4? - Whether the assessment orders for the post-Constitution period to be invalid? - Held that - For a liability to arise under sub-section (1) of section 4, the issue of a notification is an essential prerequisite, and unless the notification complies with the requirements of the sub-section....... + More

  • 1958 (4) TMI 73

    Whether the appellants fall within the definition of dealer given in Explanation 3 to section 2(c) of the Act? - Held that - The goods in question were directly supplied by the Mills to the customers, whether they were supplied in pursuance of the orders placed by the appellants with the Mills or were supplied in pursuance of orders directly placed by the customers with them. The invoices were all made out in the names of the customers and the re....... + More

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