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VAT and Sales Tax - Case Laws

Showing 22101 to 22120 of 22745 Records

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  • 1957 (11) TMI 10

    ... ...
    ... ... ent, satisfactory and convincing. I am not prepared to interfere with his findings of facts on the records of the present case. I, therefore, dismiss this application and discharge the rule. There will be no order as to costs. Application dismissed.

  • 1957 (10) TMI 30

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    ... ... ovince of Madras to exercise the power of taxation over these lands unless the British Sovereign had lawfully delegated that power to the said legislature. I would put my concurrence to the dismissal of the appeals on this ground. Appeals dismissed.

  • 1957 (10) TMI 29

    ... ...
    ... ... tioners liable in respect of the two kinds of transactions referred to above is quashed. There will, however, be only one set of costs. 12.. The outstanding amount of security deposited by the petitioners shall be refunded to them. Petition allowed.

  • 1957 (10) TMI 28

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    ... ... Any tax recovered contrary to our decision shall be refunded to the assessee. 9.. In view of the partial success of the petition we do not think it necessary to make any order about costs. The security deposit be refunded. Petitions partly allowed.

  • 1957 (10) TMI 27

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    ... ... epresenting the turnover entitled to exemption. The court fee paid on the memorandum of appeal here and the lower appellate court will be refunded to the plaintiff. Costs of this appeal will abide and follow the result. Leave refused. Case remanded.

  • 1957 (10) TMI 26

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    ... ... stion 3 as merely a corollary to question 2-do not arise out of the order of the Tribunal. We have therefore no jurisdiction to determine them, and we, therefore, do not decide those questions. The State to pay costs. Reference answered accordingly.

  • 1957 (10) TMI 25

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    ... ... herefore is that there are no merits in these petitions which fail and are dismissed. The rules nisi will be discharged. The respondents are entitled to their costs which is ordered in W.P. No. 625 of 1956. Counsel s fee Rs. 250. Petition dismissed.

  • 1957 (10) TMI 24

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    ... ... graph 6 of the counter-affidavit is not challenged before me. This submission, too, cannot be accepted. Thus there is no substance in this writ petition. It must therefore fail and is dismissed with costs. Advocate s fee Rs. 100. Petition dismissed.

  • 1957 (10) TMI 23

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    ... ... let preparations enumerated in entry 6 of Schedule I and are therefore liable to special sales tax. Our answers to the questions referred to us are (1) In the affirmative. (2) In the negative. Applicants to pay costs. Reference answered accordingly.

  • 1957 (10) TMI 22

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    ... ... ion on the point. It would be open to Mr. Mehta to agitate the question before the authorities competent to deal with the question. On this ground, I think, the application must fail and the rule will be discharged with costs. Application dismissed.

  • 1957 (9) TMI 40

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    ... ... upon the material before us, we cannot say that the order passed by the Sales Tax Officer registering the Club as a dealer is an erroneous order. In the circumstances stated above, the petition fails and is dismissed with costs. Petition dismissed.

  • 1957 (9) TMI 39

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    ... ... al turnover on which he paid the tax, excluding also the above sum of Rs. 27,424-9-3. The plaintiff is entitled to the costs of this second appeal. As regards costs in the Courts below, they will abide and follow the result. No leave. Case remanded.

  • 1957 (9) TMI 38

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    ... ... ng before the Division Bench consisting of Subba Rao, C.J., and Srinivasachari, J., and the Court made the following order. Order Following the opinion expressed by the Full Bench the revision petitions are dismissed with costs. Petitions dismissed.

  • 1957 (9) TMI 37

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    ... ... cannot arise out of the refusal of the Tribunal to refer a case when the application to refer the case was itself barred by limitation. The result, therefore, is that this petition fails and will have to be dismissed with costs. Petition dismissed.

  • 1957 (9) TMI 36

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    ... ... r the Madras Prohibition Act, 1937, and it follows that section 4 of the Madras General Sales Tax Act, 1939, cannot exonerate the petitioner from liability under that Act. 6.. The petition fails and is hereby dismissed. No costs. Petition dismissed.

  • 1957 (9) TMI 35

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    ... ... the Andhra State. We do not, therefore, see any ambiguity in the provision. For all the aforesaid reasons, we hold that the applications are liable to be dismissed and we accordingly do so with costs. Advocate s fee Rs. 100. Applications dismissed.

  • 1957 (9) TMI 34

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    ... ... he direction to recover the licence fee, as if it were a fine. In the result we do not think that there is any merit in this revision petition. We therefore have no hesitation in dismissing the same, and is accordingly dismissed. Petition dismissed.

  • 1957 (9) TMI 33

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    ... ... ary to decide the second of the two questions mentioned in paragraph 2 above and it is not con- sidered in this judgment. 9.. The petition is hereby dismissed though in the circumstances of the case without any order as to costs. Petition dismissed.

  • 1957 (9) TMI 32

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    ... ... re identical with those raised in W.P. Nos. 1230 to 1232 of 1956 which I have dealt with. For the reasons contained in that judgment W.P. No. 1437 of 1956 is dismissed and the rule discharged. There will be no order as to costs. Petitions dismissed.

  • 1957 (9) TMI 31

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    ... ... hundred). This order will govern O.J.C. Nos. 395, 396, 397, 398 and 399 of 1955 and 440 of 1956, which involve the same questions. They are accordingly dismissed, but there will be no order as to costs. NARASIMHAM, C.J.-I agree. Petition dismissed.

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