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VAT and Sales Tax - Supreme Court - Case Laws

Showing 1601 to 1620 of 1666 Records

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  • 1960 (12) TMI 68

    Whether section 19 must be taken to prevail over section 13 of the Travancore-Cochin General Sales Tax Act? - Held that - Appeal allowed. Section 19, in addition to recovery of the amount, gives the power to the Magistrate to convict and sentence the offender to fine or in default of payment of fine, to imprisonment. In our opinion, neither of the remedies for recovery is destructive of the other, because if two remedies are open, both can be res....... + More

  • 1960 (11) TMI 91

    Whether sales under which goods were delivered outside the State of Bihar for the purpose of consumption but not within the State of first delivery or first destination, are exempt from the levy of sales tax by the Bihar State by virtue of Article 286(1)(a) of the Constitution as it stood before the recent amendment? - Held that - Appeal allowed. The power of the State to levy sales tax relying upon the territorial nexus between the taxing power ....... + More

  • 1960 (11) TMI 82

    Whether the respondents were carrying on such a business in respect of coal? - Held that - Appeal dismissed. The position of the respondents was merely that of agents, arranging the sale to a disclosed purchaser, though guaranteeing payment to the co....... + More

  • 1960 (11) TMI 73

    Whether in the rules or in the licence itself that is, a licensee is exempt from assessment as long as he conforms to the conditions of the licence and not that he is entitled to exemption? - Whether the conditions upon which the licence is given are fulfilled or not? - Held that - Appeal dismissed. The appellants have been found to have contravened the provisions of the Act as well as the rules and therefore it cannot be said that they have obse....... + More

  • 1960 (11) TMI 71

    Whether the transaction in question in this case amounted to a sale within the meaning of the Act? - Held that - Appeal dismissed. The stipulation that the contractors themselves will have to supply the spare parts, as and when needed, for replacements of the worn out parts is also consistent with the case of the respondent that title had passed to the contractors and that they were responsible for the upkeep of the machinery and equipments and f....... + More

  • 1960 (10) TMI 80

    Whether the sales involved in the case fell within the purview of the Explanation to section 2, sub-section (12) of Assam Sales Tax Act XVII of 1947? - Held that - The appeal must therefore be allowed and the order passed by the High Court set aside. In the present case, no direction has been given by an authority competent for reopening the assessment and the Superintendent had no power to reassess the income under section 19 assuming that the s....... + More

  • 1960 (10) TMI 79

    Whether on a proper interpretation of the relevant Articles of the Constitution, sales under which goods were delivered outside Bihar but for consumption not in the State of first delivery, were exempt from tax under the Bihar Sales Tax Act? - Held that - Appeal dismissed. If there is a sale falling within the terms of the Explanation, it is inside the State of delivery-cum-consumption and that State alone can levy the tax. Such a sale is outside....... + More

  • 1960 (10) TMI 65

    Whether the assessee, who is a manufacturer and a dealer of non- edible oils and who elected the previous year as the basis of his assessment in the assessment year 1948-49, is liable to be assessed at the flat rate of 3 pies per rupee on the whole of the turnover of the previous year, or whether he is liable to be assessed at the rate of 3 pies per rupee and 6 pies per rupee on the turnover of the previous year in pro portion to the two periods ....... + More

  • 1960 (10) TMI 57

    As the respondent-company s transactions in question clearly fall within the notification by the State Government dated February 5, 1954, exempting such sales from tax by reason of their nature as well as the assessment years concerned, the responden....... + More

  • 1960 (10) TMI 51

    Whether hardened or hydrogenated groundnut oil (commonly called Vanaspati) is groundnut oil within the meaning of rule of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939? - Held that - Appeal allowed in part and the order of the High Court in so far as it denied to the appellant the benefit of the deduction in the turnover provided by rule 18(2) of the Turnover and Assessment Rules is set aside. From the contents of this invoic....... + More

  • 1960 (9) TMI 94

    whether the impugned Act Assam Taxation (on Goods Carried by Roads or Inland Waterways) Act, (Assam Act XIII of 1954) infringes the provision of Part XIII of the Constitution, with particular reference Art. 301? - Held that - On a careful review of the various Articles, in my judgment, by Part XIII, restrictions have been imposed upon the legislative power granted by Arts. 245, 246 and 248 and the lists in the seventh schedule to the Parliament a....... + More

  • 1960 (9) TMI 86

    The assessment orders for the quarters prior to and ending on December 31, 1949, are valid; but the assessment orders for subsequent quarters are invalid and must be quashed. The order of the High Court for refund of fees paid by the respondent is se....... + More

  • 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. The....... + 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 ....... + 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 righ....... + 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 l....... + 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

  • 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

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