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VAT and Sales Tax - Case Laws

Showing 22021 to 22040 of 22418 Records

  • 1955 (9) TMI 61

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    ... ... ion, to the respondent 1 not to levy toll tax on the vehicles of the applicants on their leaving the limits of the Hardwar Union Municipality. The stay order is discharged. 11. In the circumstances of the case, the parties will bear their own costs.


  • 1955 (9) TMI 51

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    ... ... ssments of the petitioners and levy tax on the price of materials used in the execution of the works and recover it. The petitions are accordingly allowed in part as indicated above. The parties shall bear their own costs. Petitions allowed in part.


  • 1955 (9) TMI 50

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    ... ... ker. Question 6 This question also does not need any answer in view of our opinion on questions (1) to (4). 13.. A copy of this judgment shall be sent to the Board of Revenue. 14.. There shall be no order about costs. Reference answered accordingly.


  • 1955 (9) TMI 49

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    ... ... les within the meaning of section 2(g) of the Act, and, therefore, the petitioners are not liable to be taxed on these trans- actions. The petitioners will be entitled to costs hearing fee Rs. 200. DAS, C. J.-I agree. Reference answered accordingly.


  • 1955 (9) TMI 48

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    ... ... ed in favour of the subject and not in favour of the State. The result is that the reference fails and must be dismissed. No order as to costs. Our answers to all the three questions will be in the affirmative. Reference answered in the affirmative.


  • 1955 (9) TMI 47

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    ... ... the accused for the offence under section 36(g) of the Sales Tax Act, 1953, be re- mitted and in lieu thereof the accused is sentenced to suffer simple imprisonment for one month. Warrant to issue for the arrest of the accused. Ordered accordingly.


  • 1955 (9) TMI 46

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    ... ... ty should be withdrawn. The court-fees paid by the petitioner at the different stages of the assessment proceedings should be refunded to the petitioner. In the circumstances we make no order as to costs. RAO, J.-I agree. Assessment order set aside.


  • 1955 (9) TMI 45

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    ... ... ns the case of a revision application against an order passed in revision and not in appeal by the Additional Collector of Sales Tax. 3.. In the result this application is dismissed. Application dismissed. (1) 1951 2 Bom. S.T.T.S.D. 40 2 S.T.C. 158.


  • 1955 (9) TMI 44

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    ... ... ortnight. We think that the authorities below were justified in the method of calculation adopted by them, and that the applicants have no good grounds for objecting to the assessment. The application is, therefore, dismissed. Application dismissed.


  • 1955 (9) TMI 43

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    ... ... partment. The costs of the revision will abide the result of the appeal before the Tribunal. Advocate s fee fixed at Rs. 100. Case remanded. (1) 1954 26 I.T.R. 775 (1955) 1 M.L.J. 60 S.C. Case remanded. (1) 1954 26 I.T.R. 775 (1955) 1 M.L.J. 60 S.C.


  • 1955 (9) TMI 42

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    ... ... tition No. 39 of 1954, a writ of certiorari will issue as prayed for. As the decision in these two petitions depended upon the interpretation of certain sections of the Sales Tax Act, we direct the parties to bear their own costs. Petitions allowed.


  • 1955 (9) TMI 40

    Whether the petitioners imported tobacco from the State of Bombay in large quantities but stated that the tobacco, after its arrival in the petitioners bidi factories, was cleaned, sieved and blended? - Held that - The respondents will be restrained from enforcing the Central Provinces and Berar Sales Tax Act, 1947, and its provisions against the petitioners and from imposing a tax in respect of the transactions in question and in particular from....... + More


  • 1955 (9) TMI 39

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    ... ... 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


  • 1955 (8) TMI 36

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    ... ... re the Additional Sessions Judge, Bombay, should be quashed and that the Sessions Court should proceed to try the three accused before a fresh jury for the offence under section 420 read with section 34 of the Indian Penal Code. Ordered accordingly.


  • 1955 (8) TMI 35

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    ... ... idence to substantiate the plea of commission agency is a new fact within the meaning of section 12A(6) of the Act. The review petition was rightly dismissed. The revision fails and is dismissed with costs-Advocate s fee Rs. 250. Petition dismissed.


  • 1955 (8) TMI 34

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    ... ... uestion of law to this Court. For the reasons given above, we hold that the application is not maintainable and must be dismissed. In the circumstances of the case, there will be no order for costs. KANHAIYA SINGH, J.-I agree. Application dismissed.


  • 1955 (8) TMI 33

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    ... ... certainly liable to sales tax. The Sales Tax Tribunal was, therefore, right in negativing the contention of the petitioners. The revision petitions fail and are dismissed with costs. Advocate s fee Rs. 250 in all the revisions. Petitions dismissed.


  • 1955 (8) TMI 32

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    ... ... m unable to hold that the petitioners have succeeded in proving that the State Government has committed any act of improper discrimination in imposing sales tax on khandsari sugar. This petition fails and is dismissed with costs. Petition dismissed.


 
 
 
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