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Showing 81 to 100 of 355 Records
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1995 (11) TMI 402 - MADRAS HIGH COURT
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... ... ..... he appellant. Accordingly, these appeals are allowed and the order dated July 21, 1994, passed by the learned single Judge in W.P. Nos. 11475 of 1994 and 11199 of 1994 is set aside. The aforesaid writ petitions are allowed and the impugned orders dated October 28, 1993, in A.P. No. 38/90/CST and A.P. No. 39/90/CST passed by the Appellate Assistant Commissioner, Kancheepuram, are quashed. The said appeals are remitted back to the Appellate Assistant Commissioner, Kancheepuram, with a direction to decide the appeals on merits and in accordance with law. To avoid any further delay in these matters, the appellant herein is directed to appear before the Appellate Assistant Commissioner, Kancheepuram, on the 2nd day of January, 1996, without awaiting any further notice. If the appellant fails to appear on the said date, the Appellate Assistant Commissioner shall proceed to decide the appeals on merits and in accordance with law. There will be no order as to costs. Appeals allowed.
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1995 (11) TMI 401 - ANDHRA PRADESH HIGH COURT
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... ... ..... cide that question especially in the absence of any material placed before us pro or contra. We, therefore, feel that the proper course would be to direct the assessing authority to make an enquiry in terms of section 33-BB of the Act and to determine whether the dealer has adduced satisfactory proof to the effect that the tax had not been passed on to the purchaser. In the result, we declare that the action of the Commercial Tax Officer in withholding the refund in purported exercise of power under section 33-C of the Act is arbitrary and illegal by quashing the proceedings of the 2nd respondent dated February 22, 1995 and May 20, 1995. At the same time, we direct the Commercial Tax Officer to hold an enquiry in terms of section 33-BB of the Act as directed in the preceding para. Such enquiry shall be completed within a period of two months from the date of receipt of this judgment. The writ petition is allowed to the extent indicated above. No costs. Writ petition allowed.
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1995 (11) TMI 400 - MADHYA PRADESH HIGH COURT
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... ... ..... notification dated April 7, 1967, the entry is husk of all grains, cereals, pulses and rice. Therefore, the learned counsel submitted that by this notification, what is removed from the rice is husk and that husk is covered by this entry but that does not appear to be correct interpretation because in view of the interpretation given by successive Benches referred to in the Allahabad High Court judgment, it is now seen that the bran is something which comes out from the polishing process of the rice and it is not the husk which is removed from paddy. In view of this, we are of the opinion that bran cannot be treated as husk. If that is so, then there was no necessity of mentioning bran independently in the notification. That gives indication of the intention of the Legislature that it independently wanted to tax bran which is not husk. In this view of the matter, we answer this question in favour of the Revenue and against the assessee. Reference answered in the affirmative.
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1995 (11) TMI 399 - MADHYA PRADESH HIGH COURT
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... ... ..... othing to do with the manufacture of aluminium by the assessee could be treated to be included in the taxable turnover of the assessee or not. It is true that this was of course not free from doubt and Board has also expressed its reservation therefore, we cannot infer a guilty mind on the part of the assessee, a public sector undertaking. Looking to the peculiar facts and circumstances of the case and specially reference to their Lordships observation in 1980 45 STC 197 (SC) (Cement Marketing Co. of India Ltd. v. Assistant Commissioner of Sales Tax), we are of the opinion that levy of penalty in the peculiar circumstances of this case is not justified. Though we hold that the scraps which have been sold by the assessee is includible in the taxable turnover, but in the peculiar facts and circumstances of the case and specially when the assessee is a public sector undertaking, levy of penalty is not warranted. Reference is accordingly answered. Reference answered accordingly.
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1995 (11) TMI 398 - MADHYA PRADESH HIGH COURT
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... ... ..... discovery is the surest guide to their meaning. 9.. In exercise of clearing doubts and mitigating hardships, we find that articles, as detailed, are nothing but tools within the provision of law and are thus, exigible at concessional rate. 10.. The Government Advocate was unable to point out any infirmity in the conclusion reached by the Tribunal. We are satisfied with the correctness of the conclusion recorded by the Tribunal and do not find any error in the matter of interpretation. 11. As screwdrivers, saws and pickaxes do come within the definition of tools , we answer the stated-question in the affirmative, i.e., against the department and in favour of the assessee. 12.. The reference is answered accordingly leaving the parties to bear their own costs of this reference as incurred. 13.. A copy of this order shall be transmitted to the Appellate Tribunal under the signature of the Registrar of this Court and seal of the High Court. Reference answered in the affirmative.
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1995 (11) TMI 397 - MADHYA PRADESH HIGH COURT
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... ... ..... le to be taxed. The department was required to show that watery coconut was in reality copra and thus liable to tax. Such is not the case here. 10.. In the circumstances, we are satisfied that the Tribunal was not justified to say that watery coconut was not exempt from payment of entry tax in terms of the aforesaid entry. 11.. In the result, we answer the question in both these reference applications as negative, i.e., in favour of the assessee and against the department. 12.. These reference applications are disposed of accordingly with no order as to costs. 13.. A copy of this order shall be sent to the Tribunal under the seal of the court and signature of the Registrar in terms of section 44(5) of the Act. The Tribunal shall now proceed accordingly. 14.. This order shall be retained in Misc. Civil Case No. 301 of 1986 and its true copy shall be placed on the record of the connected Misc. Civil Case No. 302 of 1986, for ready reference. Reference answered in the negative.
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1995 (11) TMI 396 - ANDHRA PRADESH HIGH COURT
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... ... ..... authorities of the Madhya Pradesh State for realising sales tax dues from it, relying on section 22(1) of the Act. It was contended on behalf of the sales tax authorities that the sick company could not be allowed to go on collecting sales tax from the parties to whom it sold the goods and keep it to itself. There also a scheme prepared for rehabilitation of that company was under implementation. A Division Bench of the Madhya Pradesh High Court held that the decision of the Supreme Court in Shree Vallabh Glass Works Ltd. 1992 86 STC 41 AIR 1990 SC 1017 was a complete answer to the arguments advanced on behalf of the sales tax authorities that the State could not be a dumb spectator when that company recovered amounts towards sales tax from the persons to whom it sold goods and kept the sales tax to itself under the cover of being a sick industry. This decision also supports the view we have taken. In the result, the writ petition is allowed. No costs. Writ petition allowed.
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1995 (11) TMI 395 - ANDHRA PRADESH HIGH COURT
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... ... ..... ims of good intentions and absence of mala fides are out of reckoning. This Court undoubtedly will uphold any action of the authorities under the sales tax laws that is within the ambit of law and in legitimate exercise of their powers in bringing to book dealers who fall foul with the law, but will not countenance any action contrary to law, which is not legitimate or which is arbitrary and hits an honest dealer below the belt. Targets for collection of tax have to be realistically fixed and have to be achieved in conformity with the law. Collection of tax in advance also has to be as provided by law. In the circumstances, the writ petition is allowed with costs. As the consignment in question was already released, no direction in that regard is necessary. Advocate s fee Rs. 350. In addition the respondents shall pay exemplary costs of Rs. 1,000 to the petitioner. A copy of this order shall be communicated to the Commissioner of Commercial Taxes, A.P. Writ petition allowed.
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1995 (11) TMI 394 - ALLAHABAD HIGH COURT
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... ... ..... about 9.30 p.m. and therefore documents could be produced only the next day after the office of the transporter opened. The fact that the transporter did not show his builty book could be used against the transporter and not against the present petitioner. The penalty under section 13-A(4) cannot be levied mechanically against the purchaser situated outside the State of Uttar Pradesh by absolving the selling dealers and transporters for their acts of commission and omission. I am therefore, of the view that there was no justification whatsoever, for initiating penalty proceedings against the petitioner and levying penalty under section 13-A(4) of the Act. The writ petition is accordingly allowed and the impugned orders referred to above and the penalty levied on the petitioner under section 13-A(4) of the U.P. Sales Tax Act are hereby quashed. The petitioner will get its cost of this writ petition which I assess at Rs. 2,000 (rupees two thousand only). Writ petition allowed.
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1995 (11) TMI 393 - MADHYA PRADESH HIGH COURT
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... ... ..... basis of the declaration given by the purchasing dealer. Therefore, the responsibility of the selling dealer is over on the basis of the declaration given by the purchasing dealer that he is entitled to purchase these goods at the concessional rate as the same has been included in the certificate of registration. Whether these goods really fall under the notification or not that is not for the selling dealer. In case it is found that the goods do not fall in that exemption notification, then the assessing authority can proceed against the purchasing dealer for purchasing these items at concessional rate and can recover the full rate of tax which is admissible. Therefore, this part of the finding of the Tribunal is affirmed. We do not want to go into the second question whether these coal tubs will fall under the machinery part because that is not necessary for disposing of this reference. 5.. Hence the reference is answered in favour of the assessee and against the Revenue.
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1995 (11) TMI 392 - ANDHRA PRADESH HIGH COURT
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... ... ..... j Trading Company, Vijayawada and S.S. Wines Palace, Visakhapatnam, sold to the petitioner the very stock which they purchased from the petitioner. We have already upheld the view of the assessing and appellate authorities that the alleged sales to the said two dealers did not take place at all. Hence, the irresistible inference is that the repurchases from those two dealers have also been manipulated to suit the petitioner s claim for exemption. We, therefore, see no ground to interfere with the order levying penalty as confirmed by the Tribunal. Incidentally, we may mention that it has been brought to our notice that this Court dismissed the tax revision cases filed by Raj Trading Company, Vijayawada, against the orders of assessment and penalty. In the light of the foregoing discussion, we see no grounds to interfere with the orders of the Tribunal confirming the orders of the sales tax authorities. The T.R.Cs. are accordingly dismissed without costs. Petitions dismissed.
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1995 (11) TMI 391 - KARNATAKA HIGH COURT
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... ... ..... rike down the word exclusively used in the notification. We are afraid, we cannot share the view expressed by the Division Bench of the Madhya Pradesh High Court. It is not the function of the court, exercising writ jurisdiction, to strike down the words in the notification by construing what must have been the object of the authority issuing the exemption notification. It is for the authority issuing exemption notification to determine what condition should be specified for availing the benefit and the courts cannot substitute the decision of the authority in exercise of writ jurisdiction. In our judgment, the order passed by the Commissioner of Commercial Taxes, (Assessments)-II, Hubli, on July 7, 1993 does not suffer from any infirmity and is not required to be disturbed. The Commissioner has taken the correct view by following the decision of the Division Bench of this Court. The appeal, therefore, must fail. Accordingly, appeal is dismissed with costs. Appeal dismissed.
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1995 (11) TMI 390 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... en the same view in a case reported in Bhavnagar Chemical Works (1946) Ltd. v. Commissioner of Sales Tax, Ahmedabad 1991 83 STC 409, and held as under Penalty proceedings are independent and distinct from assessment proceedings. If the original authority has expressly or impliedly not at all exercised its penalty jurisdiction, the revisional authority cannot proceed to levy penalty for the first time. But where the Assessing Authority has omitted to impose penalty despite initiation of penalty proceedings, the order failing to impose penalty can be revised. For the reasons stated above, the question referred to us is answered in the negative, i.e., in favour of the assessee and against the Revenue and it is held that the revisional authority had no jurisdiction to invoke suo motu powers for imposition of penalty when the Assessing Authority did not invoke its powers to impose the penalty inspite of submission of incorrect and false return. Reference answered in the negative.
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1995 (11) TMI 389 - ANDHRA PRADESH HIGH COURT
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... ... ..... sales and the surcharge is sought to be levied on dealers who have a position of economic superiority. The definition of gross turnover in section 2(j) of the Act is adopted not for the purpose of bringing to surcharge inter-State sales or outside sales or sales in the course of import into, or export of goods out of the territory of India, but is only for the purpose of classifying dealers within the State and to identify the class of dealers liable to pay such surcharge. In view of this decision, the contention of the petitioner is no longer res integra. The said decision is a direct authority on the point. Following the said decision, we are of the view that the writ petition has to be dismissed and it is accordingly dismissed, but in the circumstances, without costs. It is, however, open to the petitioner to question the assessment orders if such assessments were made subjecting the inter-State sales turnover to additional tax under section 5-A. Writ petition dismissed.
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1995 (11) TMI 388 - MADHYA PRADESH HIGH COURT
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... ... ..... assessing authority whether the goods are duly entered in the registration certificate or not and whether these goods were consumed by the assessee in that assessment year or not. Therefore, he remanded the case before the assessing authority. We do not know, by this time, the liability would have been decided by the assessing authority. However, we answer the first question that if the assessee satisfies all the conditions mentioned in rule 20-C(1)(a)(iii) and 20-C(1)(c) of the Rules within that assessment year, then the assessee will be entitled to the set-off. 7.. So far as the second question regarding the gunny bags is concerned, it is answered against the assessee in view of the amended definition of business in section 2(bb) of the Act which says that even waste material is entitled to be exigible. Therefore, it is answered against the assessee. 8.. M.C.C. No. 457 of 1986 is also answered accordingly in light of the above observations. Reference answered accordingly.
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1995 (11) TMI 387 - MADRAS HIGH COURT
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... ... ..... d to the foreign buyers at Japan. But as pointed out by the department, the assessee should identify that it is the goods which were sold by the assessee to the exporters, were exported to the foreign buyers. This can be established only by filing form H . In the absence of any proof on the side of the assessee that it is the granite stones that were sold by the assessee to the exporter were exported to the foreign buyers, it is not possible to give exemption of penultimate sale as contemplated under section 5(3) of the Central Sales Tax Act. Therefore, we have no other alternative but to accept the order passed by the Tribunal in refusing to grant exemption with regard to penultimate sale under section 5(3) of the Central Sales Tax Act for the assessment year 197677. In that view of the matter, we are not inclined to interfere with the order passed by the Tribunal on this aspect. 13.. In the result, both the tax cases (revision) are dismissed. No costs. Petitions dismissed.
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1995 (11) TMI 386 - KERALA HIGH COURT
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... ... ..... fter on August 1, 1995, the appellant had sent a cheque for Rs. 14,845 and given a bank guarantee for Rs. 13,000 towards the tax liability for the year 1993-94 as per the directions contained in exhibit P7 order dated July 12, 1995. In the statement given by the second respondent, it is admitted that the cheque had been sent for collection by the department. Since the appellant had complied with the directions of the Tribunal on August 1, 1995, from that date onwards, it cannot be taken that there were any arrears due for the year 1993-94. We find no justification on the department to retain the amount of Rs. 27,845 which was adjusted for the year 1993-94 under exhibit P6. We therefore direct the respondents to refund the entire amount of Rs. 45,635 to the appellant forthwith. We held that the appellant will be entitled to 6 per cent interest on the entire amount from August 1, 1995 till the date of payment also. The appeal stands allowed to the above extent. Appeal allowed.
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1995 (11) TMI 385 - ANDHRA PRADESH HIGH COURT
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... ... ..... rders as well as the reassessment orders and to direct the assessing authority to pass orders afresh vis-a-vis the disputed transactions after examining the accounts of the appellants. In other words, the assessing authority shall refrain from withdrawing the exemption if it is revealed on a scrutiny of the accounts and the records that the disputed transactions pertaining to sales effected in favour of M/s. Sudhakar Oil Mills were duly accounted for in the books of accounts and the payments were received through the bank drafts referred to by the appellants. It is also open to the assessing authority to verify whether the appellants accounts reveal payments of commission to brokers who gave the affidavits and if not, what is the proper inference to be drawn therefrom. Thus, we are remanding the matter to the assessing authority for undertaking this limited scrutiny. The special appeals are allowed to the extent indicated above. We make no order as to costs. Appeals allowed.
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1995 (11) TMI 384 - MADHYA PRADESH HIGH COURT
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... ... ..... lly by name, would not mean that both these items will not be covered by this entry. In fact, the items which have been mentioned in this entry are illustrative only and not exhaustive. Simply because certain items have been mentioned would not mean that the entry should be confined to those items only. These are all illustrative and not exhaustive. Therefore, the contention of the learned counsel that simply because niwar and dari have not been mentioned, that would not be exhaustive in itself. The items which have been mentioned are only illustrative. Therefore, it cannot be treated that the list is exhaustive. The definition of cotton fabric is too wide and it would mean that all varieties of items manufactured wholly or partly from cotton fabric would fall in this entry and all other illustrative items given cannot be treated as exhaustive. 4.. Hence both these questions are answered in favour of the Revenue and against the assessee. Reference answered in the affirmative.
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1995 (11) TMI 383 - ORISSA HIGH COURT
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... ... ..... appearance notwithstanding knowledge about the notice. There was no material before the Tribunal to conclude that the notice was handed over to the assessee. Its reasoning is very queer. It has come to the conclusion that there was no material to show that the person who had received the notice had no handed over the notice to the assessee. It was required to the established that the same had been done. That was the crux of the matter. A presumptuous conclusion has been arrived at by the Tribunal about the service of notice. On the other hand, materials having relevant have not been considered. Since postal department was asked to indicate certain information, the matter should not have been disposed of without waiting for the information. 6.. We set aside the order rejecting the application for restoration, and direct the Tribunal to re-hear the said application. The writ application is allowed to the extent indicated above. P.C. NAIK, J.-I agree. Writ application allowed.
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