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Case Laws
Showing 81 to 100 of 567 Records
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1997 (7) TMI 623 - ORISSA HIGH COURT
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... ... ..... rinciple has been chiselled, honed and refined enriching its content. The right of a man to be heard in his defence is the most elementary protection. Natural justice is the essence of fair adjudication, deeply rooted in tradition and conscience, to be ranked as fundamental. Before enhancing security the petitioner ought to have been granted an opportunity to have its say. 7.. In the circumstances, we set aside the impugned order dated July 3, 1997 and consequential notice of demand in form X-B. To avoid unnecessary delay, petitioner is directed to appear before the Sales Tax Officer, Assessment Unit, Dhenkanal, on August 6, 1997 when said officer shall bring to notice of petitioner materials which are proposed to be utilised against it for the purpose of fixing enhanced quantum of security. We make it clear that no opinion on merits has been expressed by us. The writ application is allowed to the extent indicated above. No costs. S.C. DATTA, J.-I agree. Application allowed.
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1997 (7) TMI 622 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... rs involved. This contention of the assessee has been noted by the Tribunal but no finding was recorded. Mr. B.S. Gupta, learned counsel appearing for the assessee, argued that the Tribunal erred in law by omitting to deal with the deduction claimed for sales to M/s. Shanti Sarup and Sons, a registered dealer. 12.. We find force in this submission. Counsel for the department failed to controvert effectively the plea raised by the counsel for the assessee. Tribunal had noticed the argument raised by the counsel for the assessee but omitted to deal with the same in his order. Tribunal clearly fell into error by omitting to deal with the deduction claimed by the assessee for sales made to M/s. Shanti Sarup and Sons. Tribunal should have dealt with the point raised before it. 13.. Accordingly, this question is answered in the negative, i.e., in favour of the assessee and against the department. The petition stands disposed of in the above terms. Petition disposed of accordingly.
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1997 (7) TMI 621 - KARNATAKA HIGH COURT
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... ... ..... acking or the nature of the packing material used for a particular article largely depends upon the nature of the article itself. In the case of seedlings and plants, the only possible method by which the same can be packed with a reasonable care for their safety is to pack them in bags or earthen pots. It is significant to note that earthern pots have been excused from the purview of entry 16-A as is clear from item No. 3 thereof. It follows that even when countrymade earthern pots may also be used like the sacks in question as packing material, the Legislature has in its wisdom excluded such earthern pots from the levy of entry tax under the Act. 7.. In the totality of the above circumstances, therefore, I see no error of law or jurisdiction in the order passed by the assessing authority to warrant interference. There is no merit in this writ petition, which fails and is accordingly dismissed but in the circumstances without any orders as to costs. Writ petition dismissed.
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1997 (7) TMI 620 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... arned single Judge in Chhatar Extractions case 1986 61 STC 374 (P and H). Tribunal declined to refer the questions of law to this Court as the point stood concluded by a judgment of this Court. The judgment by which the point stood concluded, has been set aside. Under the circumstances, we are of the opinion that the following question of law does arise from the order of the Tribunal Whether, in the facts and circumstances of the case, rice bran oil sold by the assessee was edible oil fit for human consumption and liable to be taxed at the rate of 1 per cent under the Central Sales Tax Act, 1956? 7.. Accordingly, we direct the Sales Tax Tribunal, Punjab, to refer the above question of law to this Court along with the statement of the case, for its opinion. 8.. As we have sent for the referable question of law, which arises from the order of the Tribunal for the opinion of this Court, the writ petition is rendered infructuous and is dismissed as such. Writ petition dismissed.
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1997 (7) TMI 619 - BOMBAY HIGH COURT
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... ... ..... ded that set-off has to be granted on the basis of the purchase price and not on the sale price of the scrap. We find some substance in the grievance made by the assessee. It seems that the assessing authority has equated sales tax on sale of scrap by the assessee with the sales tax paid by the assessee to their suppliers on purchase of iron and steel which iron and steel went mainly into the production of motor vehicle chassis and to a certain extent in the by-products. In our opinion, set-off is liable to be granted on the basis of the purchase price and not the sale price. However, we clarify that the entitlement of the set-off under 41E in respect of by-products of the assessee will have to be ascertained on the basis of the amended rule 41E. 21.. In the result, petition is partly allowed. The matter is remitted back to the assessing authority for granting appropriate reliefs to the assessee in the light of the observations made in this judgment. Petition partly allowed.
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1997 (7) TMI 618 - MADHYA PRADESH HIGH COURT
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... ... ..... here. After inquiry it was found that there has been avoidance in the payment of tax and the same has escaped assessment. 16.. Learned counsel then referred to a case reported in 1963 14 STC 67 (MP) (Firm Janta Hardware Stores v. B.S. Parihar, Assistant Sales Tax Officer, Raigarh). The basic conditions required for reopening the assessment have been discussed therein. The same has been found in this case. It was held in that case that a dealer has a right to be heard and of making his submissions against a reassessment. In this case that legal requirement has been complied with. Assessee was given notice. He replied and raised objection and the same was overruled. 17.. In our considered opinion, therefore, we do not find any flaw necessitating interference by this Court in exercise of jurisdiction under the provisions of Letters Patent Appeal. 18.. All the four Letters Patent Appeals, referred above, are, therefore, dismissed without notice to other party. Appeals dismissed.
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1997 (7) TMI 617 - ANDHRA PRADESH HIGH COURT
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... ... ..... llowed. One of the deductions, relates to the tax component, which is arrived at by applying the formula given in clause (a). The proviso to sub-section (1) enjoins that on the basis of this formula, no deduction should be allowed if the amount by way of tax was collected by the registered dealer, in accordance with the provisions of the Act, and has been otherwise deducted from the aggregate of sale price. Thus, it is clear that where the sale price was inclusive of the tax and Central sales tax was not separately charged and collected, the formula is attracted. But where the Central sales tax was separately charged and collected, there is no scope to invoke the formula mentioned in section 8-A of the Central Sales Tax Act, 1956. This principle was also laid down by the Division Bench in Rallis India Limited v. State of Andhra Pradesh 1983 53 STC 267 (AP). 4.. For the above reasons we confirm the order of the Tribunal and dismiss this revision. No costs. Petition dismissed.
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1997 (7) TMI 616 - ANDHRA PRADESH HIGH COURT
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... ... ..... Therefore, it has to be understood in the sense in which it is perceived among English speaking people dry fruit means fruit which contains no moisture or water or a fruit from which moisture or water is evaporated and is in dried condition . Almond in common parlance is understood as dry fruit and in trade also it is known as dry fruit . In view of the common parlance test and in view of the meaning of the word almond in the English language, almond means the oval nut like seed (kernel) of the stone fruit from the tree prunus dulcis of which there are sweet and bitter varieties we are of the view that almond seeds fall within the meaning of dry fruit in entry 112 of the First Schedule to the Act. We would like to clarify that the fact that it is in the form of nut will not militate against classifying it as dry fruit . In this view of the matter, we set aside the order under revision. The revision is accordingly allowed. There will be no order as to costs. Petition allowed.
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1997 (7) TMI 615 - ANDHRA PRADESH HIGH COURT
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... ... ..... Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957 at items 20 to 22 clears the mist as cereals are separately and specifically defined at item 20, while paddy at item 21 and rice at item 22. When the word cereals is used without specifying the paddy and rice, there may be a question for consideration as the paddy and rice come within the general definition of cereals but when specifically it was mentioned in the Schedule separating the paddy and rice from cereals, it only means that the exemption does not cover the paddy and rice. In the circumstances, these writ petitions, which are devoid on merits, are dismissed but without costs. Writ petitions dismissed.
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1997 (7) TMI 614 - KARNATAKA HIGH COURT
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... ... ..... erred to in clause (c) of that sub-section whichever is later. (5)..................... From the reading of the above provision, it is clear that it is competent on the part of the Additional Commissioner and Commissioner to invoke the suo motu revisional jurisdiction provided (i) the point on which the jurisdiction was sought to be exercised was not a subject-matter of appeal or revision before the Tribunal and/or the High Court and (ii) the initiation of the proceedings was before the expiry of 4 years from the passing of the first appellate order. 4.. In the present case, it is rather admitted that the impugned suo motu revisional proceedings had been initiated on July 6, 1996 which were much within four years from the date of passing of the first appellate orders which were sought to be revised. In the said view of the matter, we do not find any jurisdictional error in passing of the impugned orders. 5.. The appeals are accordingly dismissed. No costs. Appeals dismissed.
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1997 (7) TMI 613 - ANDHRA PRADESH HIGH COURT
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... ... ..... uthority should have recorded that the turnover was liable to be taxed, but due to circumstances, to be mentioned by him, tax was not payable and was in fact not paid. Only when such a finding is recorded that section 6-A could have been invoked. The Tribunal held that merely because the assessing authority did not choose to subject SHAR to tax in respect of sale of firewood in question, it cannot invoke section 6-A, which view, for the aforementioned reasons, we endorse. 7.. Treating SHAR as an unregistered dealer, the ingredients of the provision, pointed out above, have not been noted and no finding of fact, is recorded. This necessitates re-enquiry into the matter. But in view of the fact that transaction relates to the year 1978-79 and the amount of tax involved is about Rs. 5,000, we do not think it appropriate to remand the matter for further enquiry. In the result we confirm the order of the Tribunal under revision and dismiss the T.R.C. No costs. Petition dismissed.
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1997 (7) TMI 612 - KARNATAKA HIGH COURT
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... ... ..... s under section 12-A of the Act totally disentitle it to invoke equitable jurisdiction of this Court seeking for quashing of the proceedings on the ground of delay in completion of the proceedings by the respondent. Looked from any point of view, I do not find any merit in these petitions. Therefore, the third question is also answered against the petitioner. 19.. In view of my above conclusions, these petitions are liable to be dismissed. Since the proceedings have been kept pending for a considerable length of time, the respondent is directed to complete the proceedings as expeditiously as possible and at any event of the matter, not later than three months from the date of receipt of a copy of this order. The petitioner is directed to appear before the respondent for the purpose of completing the proceedings on August 20, 1997. 20.. Subject to the direction given above to complete the proceedings, these petitions are dismissed, however, without costs. Petitions dismissed.
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1997 (7) TMI 611 - KARNATAKA HIGH COURT
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... ... ..... to the one sought to be made out by the petitioner. There also the very jurisdiction of the enquiry officer to conduct an enquiry had been called in question but after the petitioner had taken his chance to secure a favourable order. The court did not permit that to be done, on the principle that a party, who acquiesces in the jurisdiction of the authority or sleeps over the legal objection that may be available to him but turns round to question the validity of the finding or the order passed by such authority cannot be permitted to do so, and that the court would be well within its competence to say no to a prayer for interference made by a party who has so conducted itself. 4.. In the circumstances, therefore, there is no reason for this Court to interfere with either the impugned order of transfer or even the order of assessment made by the assessing authority. The writ petition fails and is accordingly dismissed with costs assessed at Rs. 1,000. Writ petition dismissed.
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1997 (7) TMI 610 - KARNATAKA HIGH COURT
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... ... ..... sed under this section. (4) Every order passed under this section shall, subject to the provisions of sections 22, 23, 24 and 25-A, be final. 5.. Therefore, from the above sub-section (1) of section 12-D, it is clear that once the ex parte order is cancelled, fresh assessment has to be made only in accordance with the provisions of section 12 of the Act. So far as subsection (3) of the said section is concerned, it prohibits the filing of appeal only against the order passed under sub-section (1) thereof, i.e., the order refusing to cancel the ex parte assessment order. This prohibition cannot be made applicable against fresh assessment order which is made under section 12 of the Act. This legal position could not be seriously disputed by Mrs. Sujatha, learned High Court Government Pleader appearing for the respondent-State. 6. Accordingly, the matters are remanded to the first appellate authority to dispose of the appeals filed by the petitioner on merits. Matters remanded.
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1997 (7) TMI 609 - ALLAHABAD HIGH COURT
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... ... ..... ld have cancelled the registration only for a period of 13 days. However, it appears that the Commissioner has acted arbitrarily in violation of the provisions of the Act and as such this action is totally without jurisdiction. The Commissioner should realise that for no fault of the applicant, the applicant should not be penalised for omission and commission of the department who were equally at fault in granting the eligibility certificate if according to them such certificate was not entitled by the applicant. In that view of the matter, I quash the order passed by the Trade Tax Tribunal dated May 27, 1984 as also the order passed by the Commissioner on March 27, 1993. 6.. In the result the revision succeeds and is allowed. The orders dated May 27, 1984 passed by the Tribunal and the order dated March 27, 1993 are set aside. There will be no orders as to costs. 7.. Let a copy of this order be sent to the Tribunal concerned under section 11(8) of the Act. Petition allowed.
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1997 (7) TMI 608 - KERALA HIGH COURT
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... ... ..... the above discussion we set aside the orders imposing penalty in exercise of the powers under section 29A and the orders passed by the first appellate authority as well as the Tribunal. The Tribunal is directed to examine the matter afresh with reference to the documents already produced by the assessee. An opportunity will be given to both sides to produce additional material, if necessary. The Tribunal will also grant an opportunity of being heard before orders are issued. The revision petitions stand allowed as above. The Tribunal is directed to pass final orders within a period of 3 months. The security furnished by the assessee will continue till the appeals are disposed of by the Tribunal as per the above direction. A copy of this judgment under the seal of this Court and the signature of the registrar shall be forwarded to the Sales Tax Appellate Tribunal, Additional Bench, Palakkad. Order on C.M.P. No. 3005 of 1996 in T.R.C. No. 89 of 1996 dismissed. Matter remanded.
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1997 (7) TMI 607 - MADRAS HIGH COURT
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... ... ..... nstead of contesting the same, the assessee approached this Court for setting aside the proposal. Under the taxing statute, when a remedy is provided under the Act, it is not possible for this Court to take the power of the assessing officer in the matter of levying of tax. In such circumstances, we see no infirmity in the order passed by the learned single Judge in dismissing the writ petition. We direct the appellant herein to appear before the assessing authority and explain as to how the proposals made by the assessing authority is not sustainable. 3.. With this observation, the writ appeal is dismissed. C.M.P. is also dismissed. 4.. Learned counsel for the appellant pleaded that some more time may be given for appearing before the assessing authority. Considering the fact that the writ petition was pending, we direct the appellant-assessee to appear before the assessing officer and submit his explanation in three weeks from the date of this order. Writ appeal dismissed.
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1997 (7) TMI 606 - MADRAS HIGH COURT
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... ... ..... e scheme of the Act, and the principle laid down by the Constitution Bench of the apex Court, it must be held that this notification reducing the rate of tax on cotton yarn, though issued at the fag-end of the financial year, the same will have to be regarded as having come into force at the commencement of the financial year, and applicable for the entire period of twelve months therefrom. The assessee is, therefore, entitled to the benefit of this notification in respect of inter-State sale of cotton yarn effected by it during the period April 1, 1975 to March 31, 1976. 13.. While holding that the disputed turnover is exigible to tax, we further hold that the rate of tax payable on the turnover is at the rate of 2 per cent in accordance with the notification issued on March 19, 1976, under section 8(5) of the Act. The appeal, is therefore, allowed in part. The parties to bear their respective costs. Consequently, no order is necessary in the T.C.M.P. Appeal partly allowed.
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1997 (7) TMI 605 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... as required to be made and the assumption that there was an attempt to evade the tax was well-founded. This question is also answered in the affirmative, that is in favour of the department and against the assessee. Question No. 4 This question has also to be answered against the assessee and in favour of the department. Assessee was given sufficient opportunity to produce the documents to show that the goods were being taken for weighment to the weighbridge and were not in transit. Assessee failed to produce the genuine documents accompanying the goods. Merely production of a chit with a note allowed to go HRP 9547 for weighment is not sufficient to show that the goods were being taken for weighment to the weigh-bridge. Had that been the case, it would not have been for the assessee to produce the genuine documents accompanying the goods and the carrier on the opportunity given to him. The questions referred to above are answered accordingly. Reference answered accordingly.
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1997 (7) TMI 604 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... he electrical plants, equipments and their accessories have been specified as the excepted items. It may be further seen that these excepted items are required for the purposes of generation, transmission and distribution. The functioning of a battery cell is indeed that of an accessory, transmitting the stored energy. The battery cells are used as a source of energy or power. They store electrical energy and transmit the same to an electrical item. From entry 17 of Schedule A , it is quite clear that accessories to a plant or equipment have to be excepted and excluded from the wider term electrical goods . In such an event, battery cells fall under the excepted category and are, therefore, entitled to be taxed at a lower rate. 15.. The question of law is, therefore, answered to the effect that the battery cells are covered by exceptions contained in entry 17 of Schedule A to the Act and are not liable to the levy of higher rate of tax. Reference answered in the affirmative.
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