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VAT and Sales Tax - Case Laws

Showing 22021 to 22040 of 22810 Records

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  • 1959 (7) TMI 37

    ... ...
    ... ... 8, the assessee will pay the costs of the State. Costs quantified at Rs. 250. There will be no order as to costs in Sales Tax Reference No. 21 of 1958. Fees deposited by the assessee in this reference to be refunded. References answered accordingly.

  • 1959 (7) TMI 36

    ... ...
    ... ... learned Subordinate judge that the Government are not in any way responsible and are, therefore, not liable is irreproachable. This second appeal has got to be dismissed and is hereby dismissed and in the circumstances with costs. Appeal dismissed.

  • 1959 (6) TMI 12

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    ... ... e first part. An order answering the reference as above shall be separately drawn up. The appeal is dismissed with costs. The reference is answered as above. So far as the reference is concerned there shall be no order as to costs. Appeal dismissed.

  • 1959 (6) TMI 11

    ... ...
    ... ... stration and were intended for resale. In this view of the matter we answer the second question in the affirmative. In the circumstances, the parties should bear their own costs. SINHA, C.J.-I agree. DEKA, J.-I agree. Reference answered accordingly.

  • 1959 (5) TMI 36

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    ... ... pt from taxation. Accordingly we answer the question of law referred by the Board of Revenue in favour of the State of Bihar and against the assessee. We do not propose to make any order as to costs of this reference. Reference answered accordingly.

  • 1959 (4) TMI 22

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    ... ... orandum of the bargain we entertain considerable doubt whether he can see Farebrother v. Simmons(1), and Sharman v. Brandt(2). In our opinion this petition fails and it is accordingly dismissed with costs which we fix at Rs. 300. Petition dismissed.

  • 1959 (4) TMI 21

    ... ...
    ... ... do not think that the principle of this decision can be applied to the present case. It must therefore be held that the petitioner is not entitled to any relief. The writ petition is dismissed with costs. Advocate s fee Rs. 100. Petition dismissed.

  • 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

  • 1959 (4) TMI 19

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    ... ... pinion on the assessability of the transactions because we think they are not covered by the present reference. We answer the reference accordingly. In the circumstances of the case there will be no order as to costs. Reference answered accordingly.

  • 1959 (4) TMI 18

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    ... ... tion for four days was illegal. That may or may not be so but that is no ground for interference with the order at this stage. For these reasons, I see no force in this petition and I dismiss it with costs. Counsel s fee Rs. 100. Petition dismissed.

  • 1959 (4) TMI 17

    ... ...
    ... ... feror and only when then amount cannot be realised from him, the transferee should be proceeded against. The Fifth Presidency Magistrate, Egmore, Madras, will issue a distress warrant in the light of the observations made above. Ordered accordingly.

  • 1959 (4) TMI 16

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    ... ... more than once. However this need not detain us any further as we have held that rule 31(5) is ultra vires of the rule-making powers of the Government. In the result, the petitions are allowed. There will be no order as to costs. Petitions allowed.

  • 1959 (4) TMI 15

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    ... ... of the Madras General Sales Tax Act. On this discussion, it follows that the order under appeal is correct and cannot be successfully impugned. In the result, the appeal is dismissed with costs. Advocate s fee is fixed at Rs. 150. Appeal dismissed.

  • 1959 (3) TMI 52

    ... ...
    ... ... iew of this decision, it is fairly conceded by the Assistant Special Government Pleader that the two appeals must fail. Accordingly, following the above-mentioned decision of the Full Bench, we dismiss both the appeals with costs. Appeals dismissed.

  • 1959 (3) TMI 51

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    ... ... is reference and direct the Sales Tax Officer to assess accordingly. The applicant is entitled to its costs of this reference which we assess at Rs. 100. The excess tax, if any, paid by the assessee shall be refunded. Reference answered accordingly.

  • 1959 (3) TMI 50

    ... ...
    ... ... is directed to revise the assessment of sales tax on the basis of the aforesaid observations. The petitioners are entitled to their costs. There will be a consolidated hearing fee of Rs. 200 (Rupees two hundred). DAS, J.-I agree. Petitions allowed.

  • 1959 (3) TMI 49

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    ... ... The order of cancellation will not operate as a bar. That however has nothing to do with the subject-matter of this application. The rule is discharged. Interim orders, if any, are vacated. There will be no orders as to costs. Application dismissed.

  • 1959 (3) TMI 48

    ... ...
    ... ... e 226 of the Constitution, invalid. That being the only provision under which the present application for review has been filed the application cannot succeed. It is accordingly dismissed with costs which we assess at Rs. 200. Application dismissed.

  • 1959 (3) TMI 47

    ... ...
    ... ... ider whether such an objection could be raised on behalf of the petitioner, because of the provisions of Article 212 of the Constitution. The petition is dismissed with costs. We assess the counsel s fee for the State at Rs. 400. Petition dismissed.

  • 1959 (2) TMI 26

    ... ...
    ... ... the above provision has been deleted. It is, therefore, unnecessary to pursue the matter any further and, for purposes of this case, I would be content to give my assent to the answers proposed by my learned brother. Reference answered accordingly.

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