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Showing 21 to 40 of 2925 Records
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1989 (12) TMI 343 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... tant Commissioner is directed to hear and dispose of the appeal which was filed by the applicant before him. 11.. Accordingly, the Assistant Commissioner of Commercial Taxes, Midnapore Circle, is directed to hear and dispose of, in accordance with law, the appeal against the order of penalty dated April 13, 1989, made by the Commercial Tax Officer, Chichira Check Post, Midnapore, in seizure case No. 648 (54)-CCP/Mid of 1988-89 within eight weeks from this date. Even if the appeal has already been disposed of, it shall be revived and treated as pending. The Assistant Commissioner shall decide the appeal having regard to the principles mentioned and the observations made in this judgment. He shall give the applicant a reasonable opportunity of being heard. The amount of penalty already paid, shall abide the result of the appeal. The learned State Representative shall communicate these directions to the Assistant Commissioner forthwith. P.C. BANERJI (Technical Member).-I agree.
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1989 (12) TMI 342 - KARNATAKA HIGH COURT
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... ... ..... whether a manufacturing process, which has altered the identity of the commercial commodity, has taken place. The law of sales tax is also concerned with goods of various descriptions. It, therefore, becomes necessary to determine when they ceased to be goods of one taxable description and become those of a commercially different category and description. The Karnataka Act itself clearly describes the goods in respect of which it brings them into the taxation net under one or the other entry. Therefore, it follows that the view of the Tribunal is plainly wrong and the scheme of taxation under the Andhra Pradesh Act with which the Supreme Court was concerned in Alladi Venkateswarlu s case 1978 41 STC 394 is not obtainable with reference to the Karnataka Act. In the circumstances, we have got to allow the petition. 4.. In the result, we allow the petition and set aside the order of the Tribunal restoring that of the assessing and first appellate authorities. Petition allowed.
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1989 (12) TMI 341 - KARNATAKA HIGH COURT
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... ... ..... or rollers. Therefore, it is clear that the rolling is done only for the purpose of making the delivery easy and not in the manufacture as such nor do these rollers increase the efficiency of the machinery, as stated by the Tribunal. These rollers are not used as parts or as accessories of the machinery at all. Therefore, we are clearly of the opinion that the Tribunal as well as the revisional authority in these cases were plainly wrong in holding that the rollers and flanges are accessories to the machinery that fall under entry 20 of the Second Schedule to the Act. Therefore, we have no hesitation in setting aside the order made by the Tribunal in S.T.R.P. No. 61 of 1985 and of the revisional authority in S.T.A. No. 9 of 1985 and in the latter case, the order of Assistant Commissioner in appeal is restored. The concerned assessing authorities shall accordingly now give effect to this order by modifying their assessment order in the light of this order. Petitions allowed.
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1989 (12) TMI 340 - ANDHRA PRADESH HIGH COURT
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... ... ..... ssessment years 1984-85 to 1986-87 against the reassessment orders and the assessment has been made for the year 1988-89, we find it appropriate to declare that the circular dated October 5, 1988, appears to have been issued ignoring entry 21 of the First Schedule and the explanation I thereto and the view expressed by the Government in its circular dated October 27, 1989, is correct. We would, accordingly, declare the aforesaid circular dated October 5, 1988, to be ultra vires of entry 21 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, and quash it. The assessing authorities and the appellate authorities are directed to dispose of the assessments and the appeals in the light of the observations made in this judgment. The parties are left to bear their own costs in the writ petitions in view of the stand of the learned Government Pleader. Government Pleader s fee Rs. 150 in each. There shall be stay of recovery of tax pending disposal of the appeals.
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1989 (12) TMI 339 - MADRAS HIGH COURT
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... ... ..... o the satisfaction of the assessing authority. He has to file a security bond or furnish bank guarantee or other security to the appellate authority. As such the contention raised by the petitioner is wholly misconceived. Section 31(5) of the Tamil Nadu General Sales Tax Act, 1959, clearly shows that the security is to the satisfaction of the appellate. authority, and not to the assessing authority. As such I am unable to find any substance in the contention raised by the petitioner. 2.. I am told that an appeal and a -stay application have been preferred before the appellate authority, in this case, the second respondent herein. As such, the second respondent is directed to dispose of the stay application according to law within four weeks from today (21st December, 1989). Till then there will be a stay of collection of the disputed tax from the petitioner as per the assessment order in question. With this direction, this writ petition is dismissed. Writ petition dismissed.
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1989 (12) TMI 338 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... filed and such prayer for restoration is made and the admitted tax, penalty and interest are paid within the aforesaid period, the appropriate appellate authority shall dispose of those appeals and prayers in accordance with law within eight weeks from the date of payment in each case. The certificate cases bearing Nos. 103-ST(MK)/88-89 to 105, 107, 108 and I 10-ST(MK)/88-89 pending before the Certificate Officer, 24-Parganas, 14, Beliaghata Road, Calcutta, are hereby set aside. We make it clear that we are not making any observation about the question of limitation or any other question except the question of service of notice under rule 49E(2) which may be raised or involved in the aforesaid appeals. If appeals for the years 1982 and 1983 are not filed and if restoration of appeals for the year 1980 is not prayed for in terms of this order, fresh certificate proceedings may be initiated in accordance with law. P.C. BANERJI (Technical Member).-I agree. Application allowed.
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1989 (12) TMI 337 - GAUHATI HIGH COURT
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... ... ..... from the date of this decision in the present writ petitions. Before parting with case, we like to put on record the alternative submission of the counsel for the petitioners that if the impugned provisos are not held to be ultra vires, each of the impugned assessments, which have also been challenged in this batch of writ petitions, should be examined with a view to decide whether the same are arbitrary, illegal or violative of principles of natural justice and liable to be set aside and quashed. We find force in the submission of the counsel. However, in view of the fact that we have held the impugned appeal provisos and revision proviso as ultra vires article 14 and directed restoration of appeals/ revisions earlier filed for hearing on merits and allowed filing of appeal, etc., where it had not been done earlier, it is not necessary to do so. In the result, the writ petitions are allowed. We make no order as to costs. J.M. SRIVASTAVA, J.-I agree. Writ petitions allowed.
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1989 (12) TMI 336 - MADRAS HIGH COURT
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... ... ..... o accept the view of the Madras High Court that fried gram includes grams and pulses specified as declared goods under section 14 of the Central Act . 5.. After carefully considering the rival submissions, we are of the view that the view taken by this Court in T.C. No. 609 of 1980 (extracted above) does not call for any reconsideration having regard to the object and intention of bringing pulses and grams under section 14(vi-a) of the Central Sales Tax Act, 1956, as explained by the learned single judge in 1982 51 STC 55 (Mad.) (S.K. Nataraja Mudaliar and Co. v. State of Tamil Nadu). 6.. In the result, we hold that fried gram will fall within entry 6-A of the Second Schedule to the Tamil Nadu General Sales Tax Act, and consequently the. orders of the Tribunal in both the cases, confirming the orders of the Appellate Assistant Commissioner and the assessing officer cannot be sustained and accordingly they are set aside. The tax cases are allowed. No costs. Petitions allowed.
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1989 (12) TMI 335 - MADRAS HIGH COURT
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... ... ..... ticles when they are sold. The words tinned, canned and bottled can only mean such packing as is necessary for the preservation and their transport and sale. We have to, therefore, agree with the learned counsel for the assessee that the expression packed could take its colour from the words preceding, and therefore, it should take in only such packing which is done for the preservation, transport and sale and will not include mere wrapping or bundling at the stage of the sale of the articles. Having regard to the restricted meaning given by us to the word packed by applying the principle of noscitur a sociis we have to hold that in this case bread and cakes which are merely wrapped and bundled at the time of the delivery of those articles to the customers by the assessee cannot come under item 103. Therefore, the sales of bread and cakes should be taken to come only under multi-point. Therefore, the revision petition is allowed. There will, however, be no order as to costs.
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1989 (12) TMI 334 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... fruits which might have undergone changes by various processes of dehydration and preservation. But, at any rate, it is clear that in order to come within the meaning of that notification the item must have to be a fruit first. Thereafter the question of dehydration or preservation, etc., may arise. In the instant case, the expression fruit has nowhere been defined either in 1941 Act or in the 1954 Act. In common parlance, green mango is not a fruit, and it will bear repetition, was also the finding of the revisional authority. Therefore, there is no question of applying the notification in the case of green mango slices in brine and thereby make the applicant liable for tax under the 1954 Act. That being our view of the matter, the application succeeds. The interim injunction issued in this case is made absolute. The case is thus disposed of. There will be no order for costs. P.C. BANERJI (Technical Member).-I agree. L.N. RAY (Judicial Member).-I agree. Application allowed.
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1989 (12) TMI 333 - KARNATAKA HIGH COURT
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... ... ..... ss of reasoning. 8.. In the instant case, entry No. 78 is attracted by the Revenue, only by a process of interpretation of the words and the like in the said entry. But, entry No. 110 is clearly attracted by the application of a simple and direct test of giving full meaning to the words used therein, that is to say, by giving due weight and effect to the meaning conveyed by the words all articles made of plastics..... . Therefore, we are of the view that the approach of the revising authority as well as of the Tribunal in applying entry No. 78 was not proper. Further, if there is any doubt as to which entry a particular article would fall, the benefit of doubt should be extended to the assessee in view of the well-established principle governing the interpretation of a taxing statute. 9.. Consequently, these revision petitions are allowed. The orders of the revising authority and of the Tribunal are set aside to the extent of turnovers of laminated sheets. Petitions allowed.
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1989 (12) TMI 332 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... epetition that the applicants were under no obligation to enquire wherefrom the goods came. 16.. This being the position, we are inclined to hold that the respondents acted merely on suspicion and effected the seizure on the basis thereof. The suspicion might have been reinforced by subsequent disclosures but that could not authorise the respondents to seize the goods on the hypothesis that they have been transported into West Bengal by the cold storage owner without valid permits. That being our view of the matter, the cases are liable to succeed. Both the cases are accordingly allowed on contest. The interim order directing the release of the goods is made absolute and the security furnished by the applicants for obtaining the interim order is hereby directed to be refunded to the applicants within one month. The cases are thus disposed of. There will be no order for costs. P.C. BANERJI (Technical Member).-I agree. L.N. RAY (Judicial Member).-I agree. Applications allowed.
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1989 (12) TMI 331 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... the arguments raised by the parties or to arrive at his own conclusion and instead proceeded to decide the appeal in favour of Messrs. Niky Tasha solely on the ground that the State Government in the concerned department, after examining the issue, had reached the conclusion that it was entitled to the exemption claimed. This cannot but be branded as a wholly unwarranted abdication of judicial functions. Such an approach must reflect adversely upon the legal acumen of the officer called upon to discharge judicial or quasi-judicial functions. The impugned order of the Commissioner, Ambala Division (annexure P-6), is thus clearly contrary to law and cannot, therefore, be sustained and is accordingly hereby set aside. No exemption from payment of octroi in terms of the Notification of 5th April, 1985 (annexure P-3) is consequently available to Messrs. Niky Tasha. This writ petition is, for these reasons, hereby accepted with costs. Counsel fee Rs. 1,000. Writ petition allowed.
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1989 (12) TMI 330 - ANDHRA PRADESH HIGH COURT
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... ... ..... d. In fact, it is noticed from the order of the Sales Tax Appellate Tribunal sought to be See Sakti Engineering Company v. State of Andhra Pradesh 1989 75 STC 215 (AP). revised against, that though the excise duty was first levied on the value of the goods supplied by the assessee, the same was later deducted from the bills issued by the assessee to the State Electricity Board. We, therefore, set aside the order dated February 15, 1988, dismissing the above T.R.C. and restore the same for fresh hearing. Post the T.R.C. for final hearing in the usual course.
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1989 (12) TMI 329 - ORISSA HIGH COURT
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... ... ..... and it is a mere failure on the part of the owner to pay some tax without sufficient cause, thereby attracting clause (a) of sub-section (1) of section 14, then the penalty to be levied would be Rs. 250. In case where the owner bona fide fails to deposit certain amount for which there is no sufficient cause, there would be no fraudulent evasion of tax and, therefore, the question of levying penalty double the amount of evasion would not arise. In that view of the matter, the authorities below committed error in levying double the amount of tax not paid and they were entitled only to levy the penalty of Rs. 250 under clause (b) of sub-section (2) of section 14. The impugned orders under annexures 1, 2 and 3 are, therefore, quashed and it is held that the petitioner is liable to pay only the penalty of Rs. 250. 6.. The writ application is accordingly allowed to the extent indicated above, but there will be no order as to costs. A.K. PADHI, J.-I agree. Writ application allowed.
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1989 (12) TMI 328 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... of penalty and also the notice dated February 19, 1988, communicating the order of imposition of penalty. We direct that a fresh adjudication be made by the appropriate Commercial Tax Officer after giving the applicant a fresh opportunity of being heard within two weeks from this date. Such opportunity will include an opportunity to explain the reasons for failure to produce the permit at the time when it was demanded including the reasons for not applying for a permit in advance, in any case before February 5, 1988. The goods were released on payment of the estimated amount of tax in terms of the High Court s order. The amount of tax paid shall be adjusted towards the tax due for the impugned period or dealt with in terms of section 12(1) of the 1941 Act. The Commercial Tax Officer shall dispose of the penalty proceeding within eight weeks from now. The application is thus allowed. No order is made as to costs. P.C. BANERJI (Technical Member).-I agree. Application allowed.
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1989 (12) TMI 327 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... ll have profitably cited in support of his contention that the executive authority should be prohibited from taking the action which they have done. Having heard both sides, we are unable to agree with Mr. Chakraborty in spite of his best efforts to indicate that the applicant has not been paying sales tax and has not been keeping proper accounts of his business or that even the books indicate suppressed sales of considerable sums, the respondent was justified in taking such action as he did. Assuming that it is so, the action taken is clearly without jurisdiction. In that view of the matter, the application is liable to succeed and is hereby allowed. The letters issued by the respondent to the two banks concerned dated November 20, 1989, are quashed in so far as they relate to stopping any kind of payment from the account or operation of the same, until further advice from the respondent. The case is thus disposed of. There will be no order as to costs. Application allowed.
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1989 (12) TMI 326 - PATNA HIGH COURT
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... ... ..... ide Bihar and who sells or purchases goods in Bihar shall, in respect of such business, be deemed to be a dealer for the purpose of this Act. From a bare perusal of the definition of dealer, as it stood in 1947 Act, after its amendment in 1950 and enumerated in section 2(f) of the 1959 Act, it would appear that there is no material difference in the same as the expression carries on business is absent from both the definitions. This being the position, in my view, the present case is squarely covered by the decision of the Supreme Court in the case of Motipur Zamindary Co. (Private) Ltd. 1962 13 STC 1. 7.. For the foregoing reasons, the reference is answered in the affirmative, that is, in favour of the Revenue and against the assessee. In the circumstances of the case, I direct that the parties shall bear their own costs. Let a copy of this order be communicated to the Commercial Taxes Tribunal, Bihar, Patna. G.G. SOHANI, C.J.-I agree. Reference answered in the affirmative.
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1989 (12) TMI 325 - ANDHRA PRADESH HIGH COURT
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... ... ..... of the State Legislature. The petitioner filed an additional affidavit enclosing orders of the Appellate Deputy Commissioner, Kakinada, on 15th November, 1989, in regard to assessment years 1986-87 and 1987-88, holding that under the terms and conditions of the agreement, there is no transfer of the right to use the machinery in favour of the contractor. We can only observe that these orders have our approval in view of the conclusion reached by us. For all these reasons we hold that providing machinery of whatever description to the contractor by the petitioner in connection with the execution of its work does not amount to transfer of the right to use the machinery, so imposition of sales tax on the hire charges of the machinery under section 5-E of the Act is ultra vires the section and is, therefore, illegal. The writ petition is accordingly allowed but, having regard to the circumstances of the case, we direct the parties to bear their own costs. Writ petition allowed.
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1989 (12) TMI 324 - SUPREME COURT
Whether Allahabad High Court correct in quashing the Gazette Notification dated 27th August, 1969, amending the octroi Schedule of the Bareilly Municipality so as to impose octroi on "mineral oil"?
Held that:- Appeal allowed. The 1963 rules had been framed under section 296 of the Act in supersession of the existing rules after publication by the State Government, in the Gazette as provided under section 300 and therefore rule 131 in the 1925 rules ceased to have any operation in respect of the matters dealt with therein so far as the Bareilly Municipality is concerned. 16.. In this view of the matter, we hold that the appellant-Board had authority to levy octroi on mineral oils and the challenge against the impugned notification is not sustainable. The High Court was clearly in error in quashing the same and restraining the Board from assessing and collecting the tax.
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