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VAT and Sales Tax - Case Laws

Showing 22101 to 22120 of 22234 Records

  • 1952 (5) TMI 10 - WEST BENGAL HIGH COURT

    Sriniwas Jiwanram Versus State of West Bengal

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    ... ... ufactured by the petitioners. So the petition for revision is allowed. The claim for deduction of Rs. 24,150 from the gross turnover in order to arrive at a taxable turnover is allowed. The assessment should be revised accordingly. Petition allowed.

  • 1952 (4) TMI 33 - NAGPUR HIGH COURT

    Himmatlal Harilal Metha Versus The State of Madhya Pradesh and Others

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    ... ... ed upon to decide this matter in either of these two cases. 18.. With these remarks the application is dismissed. Counsel s fee Rs. 200. Application dismissed. Since reported as Shriram Gulabdas v. Board of Revenue, Madhya Pradesh 1952 3 S.T.C. 343.

  • 1952 (4) TMI 32 - NAGPUR HIGH COURT

    Shriram Gulabdas Versus Board of Revenue, Madhya Pradesh and Another

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    ... ... the decision is against the assessee, the assessee must bear the entire costs of this reference. The opinion will now be sent to the Board of Revenue for dealing with the case according to law. Counsel s fees Rs. 100. Reference answered accordingly.

  • 1952 (4) TMI 31 - MADRAS HIGH COURT

    S. Athimoolam Achari Versus The Deputy Commercial Tax Officer, Kovilpatti

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    ... ... an effective and satisfactory remedy under the Act itself. I should not be understood to have expressed any opinion on the merits of the contentions raised. The petition fails and is dismissed with costs. Advocate s fee Rs. 100. Petition dismissed.


    The Sawatram Ramprasad Mills Co., Ltd. Versus The State

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    ... ... In the result, the application fails in respect of all items but two dealt with in the last preceding paragraph. In regard to these items, the case is remanded to the learned Commissioner for further enquiry and fresh decision. Ordered accordingly.


    Chauthmal Champalal of Nagpur Versus The State

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    ... ... taxed are not sales. As my learned colleague agrees with this view, the order of the learned Commissioner is set aside and the appli- cation for revision is allowed. M.R. JOSHI, MEMBER.-I agree. Application allowed. (1) 1951 N.L.J. 613 3 S.T.C. 62.


    Newton Chikhli Collieries Ltd. Versus The State

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    ... ... o actionable claims, which have been specifically excluded from the defini- tion of goods in Section 2(d) of the Act. The application succeeds on the ground pressed. The amount in question should not be included in the turnover. Application allowed.

  • 1952 (4) TMI 27 - MADRAS HIGH COURT

    The Public Prosecutor Versus Kuncham Venkateswarulu

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    ... ... ch proof he cannot be prosecuted under Section 13 read with Section 15(h) of the Act. I must say that the credit of taking this point entirely goes to Mr. Rama Rao who appears for the accused. In the result the appeal is dismissed. Appeal dismissed.

  • 1952 (3) TMI 30 - ALLAHABAD HIGH COURT

    State Versus Kailash Chandra and Others

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    ... ... aced by the learned Sessions judge on the expression some duty to perform in connection with the entertainment or to accept this reference. The accused persons have been rightly convicted and sentenced. The reference is rejected. Reference rejected.


    Onkarmal Jodhraj Agarwal Versus The State

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    ... ... the one distinguishing feature I have referred to, is correct and, as my learned colleague agrees with this view, the application is allowed and the learned Com- missioner s order is set aside. N.P. SHRIVASTAV, MEMBER.-I agree. Application allowed.

  • 1952 (3) TMI 28 - NAGPUR HIGH COURT

    Hossen Kasam Dada (India) Ltd., Calcutta Versus The State Government of Madhya Pradesh, Nagpur and Others

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    ... ... ji(1). In this view, we cannot grant a certificate of fitness for appeal to the Supreme Court under Article 133 of the Constitution and dismiss the application. We, however, make no order as to costs. Application dismissed. (1) A.I.R. 1949 Bom. 125.

  • 1952 (3) TMI 27 - ALLAHABAD HIGH COURT

    Phool Chand Sanat Kumar Versus Sales Tax Officer, Fatehgarh, UP. and Others

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    ... ... f judicial tribunals or quasi-judicial tribunals can- not be the subject of the writ jurisdiction of this Court. We think that no case has been made out for interference by this Court. The application is, therefore, dismissed. Application dismissed.

  • 1952 (3) TMI 26 - MADRAS HIGH COURT

    Behara Lachanna Patnaick, In re

    ... ...
    ... ... ayment of the tax. It will not be open to either of these accused or even to the other partner who is not joined as an accused to raise any plea under Section 403, Criminal Procedure Code. Accused acquitted. (1) 1951 2 S.T.C. 53 (1951) 1 M.L.J. 511.


    The All India Reporter Ltd. Versus The State

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    ... ... volumes made out of the monthly parts cannot be excluded from the turnover. In the light of the legal position explained above, I set aside the learned Commissioner s order and direct him to reassess the appli- cant accordingly. Ordered accordingly.

  • 1952 (3) TMI 24 - MADRAS HIGH COURT

    VG. Vakkan Versus The Government of the Province of Madras

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    ... ... s part of the State of Madras. The appellant was therefore rightly assessed under the Act. The appeal is dismissed with costs. Appeal dismissed. (1) 1908 A.C. 46 P.C. (3) (1888) 20 Q.B.D. 753. (2) (1921) 44 Mad. 773. (4) 1942 F.C.R. 90 1 S.T.C. 104.

  • 1952 (2) TMI 20 - PATNA HIGH COURT

    Fateh Chand Muralidhar Versus The Province of Bihar

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    ... ... the costs of this reference and also to withdraw the amount of deposit he had made. There will be one consolidated hearing fee of 10 gold mohurs for this case and Miscellaneous Judicial Cases Nos. 148 and 150 of 1948. Reference answered accordingly.

  • 1952 (2) TMI 19 - ALLAHABAD HIGH COURT

    Amritsar Sugar Mill Co., Ltd. Versus Commissioner of Sales Tax, UP., Lucknow

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    ... ... requisite for obtaining a copy of the order which is necessary to be filed along with his applica- tion must be excluded in computing the period of limitation. We accordingly hold that this application is within time. (1) (1912) I.L.R. 34 All. 496.

  • 1952 (2) TMI 18 - PATNA HIGH COURT

    Kaniram Janki Das Versus The State of Bihar

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    ... ... hese references, and the references are accordingly disposed of. The asses- see, however, will not be entitled to a refund of the amount already deposited by him in asking for these references. RAMASWAMI, J.-I agree. References answered accordingly.

  • 1952 (2) TMI 17 - ALLAHABAD HIGH COURT

    Budh Prakash Jai Prakash Versus Sales Tax Officer, Kanpur and Others

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    ... ... s in which delivery of goods does take place, is ultra vires or not. Explanation III to my mind is certainly ultra vires. In this view of the matter, it is not necessary to determine the other two points raised by the applicant. Ordered accordingly.

  • 1952 (2) TMI 16 - PATNA HIGH COURT

    Doma Sao Kishun Lal Versus State of Bihar

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    ... ... igh Court has no jurisdiction to hear the reference or answer the questions raised therein. There will be no order as to costs, but the petitioner is not entitled to refund of the amount of deposit. SARJOO PRASAD, J.-I agree. Reference not answered.

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