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Case Laws
Showing 61 to 80 of 5386 Records
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1998 (12) TMI 582 - ANDHRA PRADESH HIGH COURT
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... ... ..... of articles 301 to 304 of the Constitution of India, in so far as it imposes higher rate of tax on groundnut oil and refined oil which have been obtained from groundnuts that have not been taxed under the Andhra Pradesh Act, held that the groundnut oil imported by the appellant from Karnataka for sale in Andhra Pradesh cannot be taxed at a rate higher than the rate prescribed in clause (b) of entry 24 of the First Schedule to the Andhra Pradesh Act. The said decision was followed by this Court in Rajshree Oils and Extractions case 1998 111 STC 668 FB 1998 27 APSTJ 53 FB . 26.. Following the above, we direct the respondents to extend the benefit of the impugned notification G.O. Ms. No. 1055, Revenue, dated October 17, 1994 to the poultry feed manufactured from out of the ingredients imported from other States. There shall be a writ of mandamus accordingly. The special appeals and the writ petition are allowed with costs. Advocate s fee Rs. 500. Appeals and petition allowed.
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1998 (12) TMI 581 - TAMIL NADU TAXATION SPECIAL TRIBUNAL
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... ... ..... e view taken in the above decision of the Madras High Court. As this decision has considered the earlier view of the Madras High Court in State of Tamil Nadu v. Suguna Agencies 1991 81 STC 33, which also has approved tax, on the new commodity of the wet grinder when the combination has created a new commodity, we fall in line with the view of the Madras High Court expressed in S. Durai v. Joint Commissioner (SMR) of Commercial Taxes, Chepauk, Madras 1994 95 STC 372 to affirm the stand taken by the assessing authorities, in these petitions to levy the tax on the wet grinders. In view of the reasoning given above, the O.Ps. and T.Ps. are not sustainable and are liable to be dismissed. Accordingly, they are dismissed, but without costs. And this Tribunal doth further order that this order on being produced be punctually observed and carried into execution by all concerned. Issued under my hand and the seal of this Tribunal on the 18th day of December, 1998. Petitions dismissed.
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1998 (12) TMI 580 - SC ORDER
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... ... ..... er of the Tribunal. The civil appeals are, accordingly, dismissed. No costs.
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1998 (12) TMI 579 - TAMIL NADU TAXATION SPECIAL TRIBUNAL
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... ... ..... of persons to its members for a price will be deemed to be a sale either under Explanation (1) to section 2(n) of the Act or under section 2(n)(v) of the Act depending on the constitution of the association, society or club as the case may be and other incidents of the alleged transactions and the ratio of the decision in Young Men s Indian Association reported in 1970 26 STC 241 (SC) no longer holds the field as contended by the petitioners. (d) Further, section 2(n)(vi) of the Act will cover cases of supply of food and drinks for cash or other consideration by members club, whether incorporated or unincorporated. In fine, the prayers in all these petitions (transferred and original) fail and accordingly the petitions are dismissed. And this Tribunal doth further order that this order on being produced be punctually observed and carried into execution by all concerned. Issued under my hand and the seal of this Tribunal on the 18th day of December, 1998. Petitions dismissed.
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1998 (12) TMI 578 - RAJASTHAN TAXATION TRIBUNAL
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... ... ..... . This is particularly so since the restoration of the status quo ante is, in this case an enlargement and not a restriction, impairment or fettering of the substantive right of appeal which the amendment in question definitely was. 28.. The answers to the question as framed in the application (of para 5 supra) therefore have to be that the amended provisions are not procedural law, and that the amended provisions would apply in all cases in which the assessments are made and appeals are filed after the coming into effect of the amended provisions and their remaining in force irrespective of the accounting assessment periods to which the appeals relate as this would not amount to giving the amendments retrospective effect as has been held in Hardeodas case 1970 26 STC 10 (SC) AIR 1970 SC 724. 29.. Therefore, the application for revision succeeds. The dealer s appeal was, therefore correctly dismissed by the appellate authority. 30.. No order as to costs. Application allowed.
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1998 (12) TMI 577 - DELHI HIGH COURT
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... ... ..... ercised only against them and the State is being treated softly. Like all other discretions vested in a quasi-judicial authority, the discretion to impose adjournment costs must be exercised with reason and balance and not by whim, fancy or caprice. An arbitrary exercise of jurisdiction is open to correction in judicial review. 8.. In the case at hand it is stated on affidavit that adjournment was prayed for because the counsel for the petitioner was indisposed and earlier there were several adjournments occasioned but none was at the instance of the petitioner. In the facts and circumstances of this case, we are of the opinion that jurisdiction to impose the cost was not properly exercised and therefore cannot be sustained. 9.. For the foregoing reasons, though it is held that the respondent did have jurisdiction to impose adjournment cost, the impugned order dated 28th July, 1998 imposing adjournment cost of Rs. 200 is set aside. 10.. No order as to costs of this petition.
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1998 (12) TMI 576 - ANDHRA PRADESH HIGH COURT
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... ... ..... f Punjab General Sales Tax Act which was considered by the Supreme Court, we do not think that the ratio of the decision of Supreme Court applies to section 20(3) read with section 20(1) of the APGST Act. The Mysore High Court s view was dissented from by the Division Bench of this Court in Toshiba Anand case 1995 96 STC 664. Having regard to the fact that the language of sections 20(1) and 20(3) is susceptible of interpretation that the period of limitation of four years could as well apply to the actual passing of the final order of revision and in view of the consistent view taken by this Court, we are not inclined to reconsider the decision in Toshiba Anand s case 1995 96 STC 664 (AP) and unsettle the legal position declared by this Court, more especially when it is likely to give a handle to the revisional authority to unduly prolong the revision proceedings by inaction or otherwise. We would, therefore, allow Special Appeal Nos. 39, 41, 45, 53 and 54 of 1998. No costs.
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1998 (12) TMI 575 - TAMIL NADU TAXATION SPECIAL TRIBUNAL
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... ... ..... d by the petitioners. (c) The supply or distribution of goods by the All India Skins and Hides Tanners and Merchants Association to its members for a price in the present case is sale and the liability to tax will arise depending on the nature of commodity sold and point of taxation as contemplated in the Act. 63.. As we have decided the issue on considering the provisions of law and case Laws on the subject, we are not expressing any views on the Letter No. 74754/B2/88-7 dated December 6, 1989 of the Government in regard to purchase of wattle extract or powder by members from Tamil Nadu Leather Development Corporation. In fine, the prayers in all the petitions (Original and Transfer) fail and accordingly the petitions are dismissed. And this tribunal doth further order that this order on being produced be punctually observed and carried into execution by all concerned. Issued under my hand and the seal of this Tribunal on the 15th day of December, 1998. Petitions dismissed.
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1998 (12) TMI 574 - ANDHRA PRADESH HIGH COURT
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... ... ..... thority and the contentions raised therein, the Joint Commissioner has to address himself to the question of extension of stay afresh. This is obviously the scheme underlying the three provisions starting with sub-section (2-A) of section 19. 6.. So long as the Joint Commissioner in exercise of jurisdiction under section 19(2-C) has not extended the stay, there is no bar to recover the tax. We therefore see no illegality in the impugned demand notice. However, it is open to the petitioner to file an application before the Joint Commissioner to extend the stay pending disposal of appeal by the Sales Tax Appellate Tribunal and if such application is filed, the same shall be disposed of by the Joint Commissioner with expedition. In order to enable the petitioner to approach the Joint Commissioner, the proceedings for recovery shall be kept in abeyance for a period of two weeks from today. The writ petition is dismissed subject to the above observations. Writ petition dismissed.
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1998 (12) TMI 573 - GUJARAT HIGH COURT
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... ... ..... s. 70,729. While computing drawback, for the purpose of reducing 3 per cent of purchase price therefrom, the assessee had reduced from the said consideration the amount of sales tax element. In appeal, this contention was rejected by the Bombay High Court by holding that We, therefore, do not find any basis or justification to accept the contention of the assessee that for the purpose of the second proviso to rule 41A, purchase price should be construed as purchase price less the element of profit and sales tax comprised therein. 14.. We are in respectful agreement and add that we do not find any justification and reason in the contention that for the purpose of proviso (i) to rule 42 appended to clauses (A) and (B) purchase price should be construed as purchase price plus purchase tax payable thereon. 15.. As a result, we answer the question referred to us in the negative, that is to say, in favour of the assessee and against the Revenue. Reference answered in the negative.
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1998 (12) TMI 572 - ALLAHABAD HIGH COURT
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... ... ..... s Court (Engineering Traders v. State of Uttar Pradesh 1973 31 STC 456) was set aside because of the retrospective amendment. The judgment shows that it related to water pumps only and diesel engine pumping sets were not the subject-matter of the decision either before the Full Bench or before the honourable Supreme Court. 6.. The Tribunal had recorded a finding that the diesel pumping sets were agricultural power driven implements and were taxable as such. This was a finding of fact and there was no mistake therein which could be said to be apparent on record. Whether it was an agricultural implements or general machinery is a debatable question of fact and, therefore, the Tribunal rightly rejected the application under section 22 of the Act. Further about two decades have passed and the proceedings relate to assessment year 1978-79 and it would not be proper to interfere after such a long time. For the above reasons, this revision petition is dismissed. Petition dismissed.
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1998 (12) TMI 571 - ALLAHABAD HIGH COURT
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... ... ..... gs recorded and the order made by the Deputy Commissioner (Appeals) under section 9 of the Act. The Commissioner s appeals to the extent of challenging the turnover as determined by the assessing officer was not maintainable in law and the Tribunal had no jurisdiction to entertain such ground nor it had any jurisdiction to deal with that matter under any provision of section 10 of the Act. 18.. These revision petitions are, therefore, allowed and setting aside the Tribunal s order dated October 13, 1997, it is ordered that the Commissioner s appeals in so far as the challenge to the quantum of turnover as determined by the assessing officer is concerned shall stand dismissed as not maintainable and Tribunal shall, however, decide the other controversies raised in the appeals arising out of the order under appeal. The revisionist shall get its costs of these revision petitions from the respondent that I assess at Rs. 3,000 (rupees three thousand) (one set). Petitions allowed.
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1998 (12) TMI 570 - RAJASTHAN TAXATION TRIBUNAL
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... ... ..... tisfy itself that the dues which are sought to be realised are the dues covered by section 9 of the RST Act. If there is any dispute the matter can be taken up before the appellate and revisional authorities. No dues can be realised unless it is established that such dues are realisable. In that respect that petitioner-company shall be placed in the shoes of the defaulter firm. Whatever remedies are available under the law to the defaulter firm shall be available to the petitioner-company also. The period spent in prosecution of the writ petition shall be excluded while calculating the period of limitation. 37.. On a consideration of the facts and circumstances of the case in the light of the relevant law and various rulings we come to the conclusion that the petitioner-company is liable to clear the dues outstanding against the defaulter firm at the time of the transfer of the business. 38.. We disallow the writ petitions with no order as to costs. Writ petitions dismissed.
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1998 (12) TMI 569 - KERALA HIGH COURT
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... ... ..... in T.R.C. No. 202 of 1998 in exhibit P7 stay order. No reasons have been stated in the said order for not granting full stay. In the light of the judgment in T.R.C. No. 202 of 1998 , the appellate authority could have disposed of the appeal, itself, after hearing the petitioner. In the circumstances, I quash exhibit P7 stay order and direct the second respondent to dispose of exhibit P4 appeal, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. All further proceedings for recovery of the disputed tax, pursuance to exhibit P3 assessment order, will be kept in abeyance till the disposal of the appeal, as directed above. The original petition is disposed of as above. Order on C.M.P. No. 46003 of 1998 in O.P. No. 26374 of 1998-M dismissed. Petition disposed of accordingly. Reported as Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Cross Field Rubbers 1999 115 STC 577 (Ker).
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1998 (12) TMI 568 - MADRAS HIGH COURT
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... ... ..... the total and taxable turnover reported or whether he has determined the taxable turnover under best of judgment assessment after rejecting the returns submitted by the assessee. This part of the contention of the assessee has to be gone into by the suo motu revisional authority to decide the levy of penalty under section 12(3) of the Act. To consider this aspect and other aspects that are required to be decided in this matter, we are of the opinion that the matter should be remitted back to the authority below to reconsider the abovesaid submission made by the learned counsel for the assessee and pass orders in accordance with law. 12.. Accordingly the order of the suo motu revisional authority is set aside in part and the matter is remanded to the said authority to consider the abovesaid point and pass orders in accordance with law. Accordingly the appeal shall stand allowed in part in the circumstances of the case, there will be no order as costs. Appeal allowed in part.
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1998 (12) TMI 567 - SUPREME COURT
The learned single Judge failed to exercise the jurisdiction vested in him while non-suiting the appellant. It, therefore, appears appropriate to us to allow this appeal, set aside the order of the learned single Judge and remit the matter to the High Court for a fresh decision of the regular second appeal and the cross objections on their own merits. The appeal, therefore, succeeds and is allowed. The RSA and cross objections are remitted to the High Court for fresh disposal on merits in accordance with law.
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1998 (12) TMI 566 - CEGAT, CALCUTTA
Reference to Supreme Court - Appeal ... ... ... ... ..... pursue their appeal. They had succeeded in appeal before the Tribunal. It is now the Department who intends raising a question of law arising out of the Tribunal rsquo s Order. It is clearly a separate litigation in our view. Therefore, in our opinion, Supreme Court rsquo s directions equally apply to the Reference Application. The Commissioner is, therefore, directed to seek clearance from the concerned Committee of Secretaries. 5. emsp We may also mention at this stage that in a similar matter on a Reference Application filed by the Commissioner of Central Excise, Bhubaneswar arising out of the Tribunal rsquo s Order No. A-460/CAL/96, dated 12-7-1996, a similar view was taken by this Bench and the Commissioner was directed to produce the Certificate of Clearance from the concerned Committee. 6. emsp In view of the foregoing, we direct the Commissioner to produce the said Certificate and we post the matter for ascertaining the receipt of the Certificate, if any, on 2-6-1999.
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1998 (12) TMI 565 - CEGAT, NEW DELHI
Newsprints and rejects thereof - Exemption - Demand - Limitation - Extended period - Invocation of
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1998 (12) TMI 564 - CEGAT, KOLKATA
Footwear - Value based exemption - Exemption - Value - Valuation - Cum-duty price ... ... ... ... ..... ellants that the demand of duty is not sustainable at all on the basis of exemption notification 171/67-C.E. (as amended). 14.2 emsp Ld. Advocate rsquo s pleas in para 6.8 above need to be considered by the lower authorities because these appear to have been raised for the first time before us. These pleas go into the question of quantum of duty which may be finally recoverable from the appellant. These are, therefore, relevant pleas having bearing on the quantum of recovery of duty. These pleas of the appellants be considered by the concerned Assistant Commissioner of Central Excise, in accordance with the principles of natural justice, before he finally quantifies the demand of duty in terms of the impugned order before us and extend the benefit due, if any, to the appellants. Question of quantum of duty to be recovered from the appellants is to be readjudicated by the concerned Assistant Commissioner in terms of the aforesaid directions. Appeal disposed of in above manner.
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1998 (12) TMI 563 - CEGAT, MUMBAI
Re-export of imported goods - Gas cylinders ... ... ... ... ..... rn of the containers and have argued that no such insistence is there regarding other containers like cartons. They have pleaded due to the low rate of consumption, the return is delayed. However, it is found that the appellants had more than reasonable time of over 6 years as observed by the Commissioner (Appeals) in the impugned order for complying with the undertaking they had given at the time of import of the gas for which they have also executed bond with bank guarantee. The appellants have opted to avail of the exemption from duty on cylinders in terms of the notification and it is their obligation to have complied with and fulfil those conditions. Admittedly they have not complied with in respect of cylinders and in such circumstances the terms on which the Commissioner (Appeals) has disposed of the appeal directing the payment of duty only in respect of those cylinders which are still not empty is very reasonable and calls for no interference. The appeal is rejected.
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