Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
 
Case Laws
Home Case Index All Cases VAT and Sales Tax This
Law
Court
Citation -
Landmark
Order by
 

 

VAT and Sales Tax - Case Laws

Showing 22101 to 22120 of 22456 Records

  • 1955 (6) TMI 8

    ... ...
    ... ... failure of the dealer to get himself registered did not give jurisdiction to the Commercial Tax Officer to make an assessment under the section. The petitions are allowed and the orders of the Additional Commis- sioner set aside. Petitions allowed.


  • 1955 (5) TMI 13

    ... ...
    ... ... poses are to be treated as agricultural implements within the meaning of the term agricultural implements exempted under item No. 35 of the Schedule of Exemptions. The re-assessment in the present case shall be made accordingly. Ordered accordingly.


  • 1955 (4) TMI 33

    ... ...
    ... ... en sold by grocers. I, therefore, hold that betel nuts are exempt from sales tax whether sold with Pans or separately irrespective of the fact whether they are sold by panwalas or by grocers. Accordingly, the petition is accepted. Petition accepted.


  • 1955 (4) TMI 32

    ... ...
    ... ... The net result is that the assessment for the entire period must be held to be invalid. The prayer of the petitioner is therefore allowed and the assessment order cancelled. He should get costs of Rs. 150. PANIGRAHI, C.J.-I agree. Petition allowed.


  • 1955 (4) TMI 31

    ... ...
    ... ... heir costs. Counsel s fee Rs. 100. There is no dispute that the assessee is liable to tax on a turnover of Rs. 2,118-5-9 which represented sales of tannery refuse. The tax is payable on this item. Petition allowed. (1) (1878) 3 App. Cas. 473 at 478.


  • 1955 (4) TMI 30

    ... ...
    ... ... the assessment afresh in accordance with the provisions of the law. The petition is allowed with costs. Let a writ in the nature of certiorari issue quashing the order in question of the Sales Tax Officer dated 15th November, 1954. Petition allowed.


  • 1955 (4) TMI 29

    ... ...
    ... ... 9 on the turnover of the previous year in respect of sales of non-edible oils at the flate rate of 3 pies per rupee. The applicant company shall be entitled to its costs from the Department which we assess at Rs. 500. Reference answered accordingly.


  • 1955 (4) TMI 28

    ... ...
    ... ... le-making power of the Provincial Government under section 19 of the Act. (2) The revi- sional powers under rule 14(2) cannot be exercised in cases to which rule 17 applies. (3) Rule 17 applies only to cases of escaped turnover as described earlier.


  • 1955 (4) TMI 27

    ... ...
    ... ... will be merely that a few exempted persons would be liable to pay the tax. No other point was urged before us in arguments. In the result, we dismiss this petition but, in the circumstances of the case, make no order as to costs. Petition dismissed.


  • 1955 (4) TMI 26

    ... ...
    ... ... Act. As this answer is sufficient for the disposal of this reference, I would reserve my opinion on the question whether the royalty pay- able under the agreement with Messrs. Dear and Co. Ltd., is sale price or not. Reference answered accordingly.


  • 1955 (4) TMI 25

    ... ...
    ... ... s Tax Appellate Tribunal including this turnover in the assessment of the assessees is set aside. The petition is accordingly allowed with costs. Counsel s fee Rs. 100. Petition allowed. (1) 1955 27 I.T.R. 128 1955 S.C.J. 185. (2) 1953 4 S.T.C. 205.


  • 1955 (3) TMI 30

    ... ...
    ... ... e or commerce . Fur- ther materials are necessary for supporting such a view and they are totally wanting in the present case. Hence, I would hold that clause (2) of Article 286 of the Constitution would not help the petitioner. Petition dismissed..


  • 1955 (3) TMI 29

    ... ...
    ... ... ssessing authority. I, there- fore, agree with the learned Financial Commissioner (Taxation) that a revision petition in this case did not lie to him. No other point has been urged. The petition is dismissed though without costs. Petition dismissed.


  • 1955 (3) TMI 28

    ... ...
    ... ... 3-8-6 which has been allowed on the basis of an estimate. As the assessee is also to blame for not producing documentary evidence before the Commissioner we do not think we should make an order for costs in this case. Reference answered accordingly.


  • 1955 (3) TMI 27

    ... ...
    ... ... f the said assessment order. Considering the expenses to which the petitioner company must have been put in the present case, consolidated costs of Rs. 300 are awarded to it against respondents I, 2 and 3. Application allowed. (1) 1954 5 S.T.C. 115.


  • 1955 (3) TMI 26

    ... ...
    ... ... the contract stipulates for delivery inside the State and so the terms of section 7 of the General Sales Tax Act are not brought into play. The result is that the petition fails and is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.


  • 1955 (3) TMI 25

    ... ...
    ... ... e Act will apply. Viewed in that light, the taxable amount in question in each of the years would be less than Rs. 10,000 and therefore the plaintiff was wrongly taxed. The second appeal is therefore dismissed with costs. No leave. Appeal dismissed.


  • 1955 (3) TMI 24

    ... ...
    ... ... from M/s French Motor Car Co. Ltd. as registered dealers without paying sales tax, which in that case will be realised from the petitioners when they sell the cars to the actual purchasers on the hire-purchase or instalment system. Petition allowed.


  • 1955 (3) TMI 23

    ... ...
    ... ... the question, whether the disposal of the oil cakes constituted sales or not. The petition is allowed with costs and the order of the Appellate Tribunal in relation to turnover of Rs. 91,491-8-7 is set aside. Counsel s fee Rs. 100. Petition allowed.


  • 1955 (3) TMI 22

    ... ...
    ... ... he fundamental rights of the petitioner. It is now too late in the day to raise those contentions which stand sufficiently answered by the decisions aforesaid on sound and adequate grounds. DEKA, J.-I agree. Petition dismissed. (1) 1953 4 S.T.C. 43.


 
 
 
Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.