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1990 (2) TMI 303
... ... ... ... ..... consideration and grant or refusal thereof according to law by the concerned Regional Transport Author- ity. It is, therefore, made clear that this order does not preclude the Karnataka State Legislature to make afresh the law similar to ss. 14(1) and 20(3) of the Acquisition Act with appropriate phraseology and to obtain the assent of the President. The authorities have misconstrued the effect of the Act. 21. Accordingly I hold that s. 14(1) to the extent of prohibiting to make fresh application for grant of permits to ru....... + More
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1990 (2) TMI 302
... ... ... ... ..... ct figure of profit, the ITO must also value the opening stock in a similar fashion. If the assessees method of valuation of the opening stock is accepted and at the same time that method is rejected for valuation of the closing stock, then a highly distorted figure of profit will emerge. This will be closing stock, then a highly distorted figure of profit will emerge. This will be beyond the scope of the charging section. This position was explained at length by Marten C.J. in the case of Ahmedabad New Cotton Mills Compan....... + More
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1990 (2) TMI 301
... ... ... ... ..... umstances it is but just and necessary that a direction should go to the respondents to undo what they have done with knowledge of the appellant's rights to compel the purchaser or to deny joint possession. These facts in our view clearly establish that not only a refusal to grant an interim mandatory injunction will do irreparable injury to the appellant but also balance of convenience is in favour of the appellant fox, the grant of such injunction. In the result we allow the appeal, set aside the judgment of the High....... + More
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1990 (2) TMI 300
... ... ... ... ..... ice) on the basis of a common seniority of Directors (Mechanical) and Directors (Drilling). It was submitted that, in this situation, the requirement of a degree for promotion to the post of Director (Mechanical) must be regarded as unreasonable and bad in law. This argument was rejected by the Tribunal on the ground that the fact that for the higher post of Deputy Director General (Engineering Service), it is not necessary to hold a graduate degree is no reason why a degree requirement for the post of Director (Mechanical....... + More
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1990 (2) TMI 299
... ... ... ... ..... e order on April 2, 1987 after considering the position as obtaining till then. He has, therefore, to consider the case afresh with effect from January 30, 1987 and decide if the applicant fulfils all the conditions laid down in the rule for grant of eligibility certificate. 13.. Having considered the facts and circumstances of the case we direct that the impugned orders of the Assistant Commissioner and the Additional Commissioner, Commercial Taxes be quashed and the prayer of the applicant for grant of eligibility certif....... + More
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1990 (2) TMI 298
... ... ... ... ..... ase (printed infra) (1989) 22 STA 291 (Cal). Such an interpretation, in our opinion, will render the main clause nugatory and otiose to a substantial extent and frustrate the very purpose of the enactment. 14.. We are in agreement with the observation of the Additional Commissioner, Commercial Taxes, that the application, which was filed beyond April 14, 1983 was time-barred and there was no provision envisaging exercise of any discretion to accept the application by condoning the delay. This ground, therefore, is untenabl....... + More
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1990 (2) TMI 297
... ... ... ... ..... n the view that since the stabilizers are not used exclusively in connection with televisions, but can be used for many other purposes, they ought to be taxed as electrical goods under entry No. 38. This is the view taken by the Tribunal. The T.R.C. is accordingly dismissed. Petition dismissed.
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1990 (2) TMI 296
... ... ... ... ..... s that so far the Sales Tax Department had never realised sales tax from the petitioner on the sale of coconut, that therefore, the petitioner had also not charged any sales tax from his customers and that accordingly if the sales tax is now realised from the petitioner he will be prejudiced to a very great extent. We find no merit in the said argument, firstly because the liability to pay tax does not depend on the fact as to whether a dealer has or has not charged any sales tax from his customers and secondly, the State ....... + More
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1990 (2) TMI 295
... ... ... ... ..... cided by the Madras High Court in 1969 23 STC 160 Asea Electric (India) Private Limited v. Joint Commercial Tax Officer , it is true that the orders of assessment were quashed and further investigation to find out whether sales included sales in the course of imports was directed. However, that was a decision in a writ petition, the scope of which is very much different from the scope of jurisdiction of the Sales Tax Officer to rectify mistakes apparent from the record under section 62 of the Act. The facts in the present ....... + More
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1990 (2) TMI 294
... ... ... ... ..... ion have been set out in paragraph 3 of the judgment. None of the questions have been raised before the Tribunal. The questions raised and argued before the Tribunal as will be seen from the order is whether super enamelled copper wire is a component part in the manufacture of electrical goods. In view of the decision in Paul Lazar v. State of Kerala 1977 40 STC 437 (Ker), the Tribunal held that the goods in question, super enamelled copper wire, is not capable of being used as component part of electrical goods and theref....... + More
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1990 (2) TMI 293
... ... ... ... ..... g decisions are rendered by different Judges of the same High Court or even the Benches of the Supreme Court our rules of procedure and practice provide for resolution of such conflicting decisions. 6.. It was also urged by Mr. Katageri that the purchase turnover is exempted from payment of tax in view of the proviso to section 6B of the Act. The first proviso to section 6B of the Act provides for exemption in respect of the articles purchased falling in the Fifth Schedule. When the learned counsel was asked to point out w....... + More
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1990 (2) TMI 292
... ... ... ... ..... e a much shorter one. Such interpretation will go against the sense of fairness and propriety of the State Government and will affect its credibility in the industrial field. Therefore such an interpretation, in our view, is to be avoided. 5.. On the above analysis, we have no hesitation to hold that the petitioner is entitled to enjoy the exemption from sales tax on sale or purchase of raw materials for the period of five years from the date of commencement of commercial production, that is 10th of August, 1983, as stated....... + More
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1990 (2) TMI 291
... ... ... ... ..... the Bengal Finance (Sales Tax) Act, in that event, the court cannot decide and/or adjudicate any issues for the Central Sales Tax Act independently under the Bengal Finance (Sales Tax) Act. This has created a difficulty for which this question could not be adjudicated except by the authorities under the Bengal Act. In our view, in view of the provisions of section 9(2) of the Central Sales Tax Act, 1956 and particularly in view of the fact that this is a reference under section 21 of the Bengal Finance (Sales Tax) Act, 194....... + More
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1990 (2) TMI 290
... ... ... ... ..... refusing to grant the renewal of the eligibility certificate. We may reiterate that there is no finding that the loss which the applicant has suffered and to which emphasis has been laid by the Assistant Commissioner as also the Additional Commissioner was due to any act on the part of the applicant. The applicant has its own explanation for the loss. But we do not think it necessary to enter into this question in the present application because the impugned order does not contain any positive finding that the economic via....... + More
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1990 (2) TMI 289
... ... ... ... ..... consideration the date of order against which the appeal has to be filed and not the date of the original assessment orders as in the present case. To my mind since in the present case the assessment orders in pursuance of the remand orders were passed only on 29th June, 1972, it was imperative on the part of the assessee to have deposited 20 per cent of the assessed tax as provided under section 9(1-B)(b) of the U.P. Sales Tax Act. Thus, in my opinion the impugned orders passed by the Sales Tax Tribunal in all the three r....... + More
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1990 (2) TMI 288
... ... ... ... ..... e of the tractor was not shown but under a well-set design, the price of tractor was reduced to take advantage of the notification allowing exemption and deficiency was made good by selling the accessories at a higher price. Even if it were true, exemption cannot be lawfully denied to the assessee. The Revenue would have succeeded only if some investigation had been made to establish that the tractors had, in fact, been sold at a higher price, but the invoices were deliberately issued at a lower amount with a view to defra....... + More
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1990 (2) TMI 287
... ... ... ... ..... n the basis of the information received on 27th August, 1980, the department could have reason to believe within the meaning of section 21 that some turnover had escaped assessment. Without supplementing the information by any other material, the reasonable conclusion which can be reached at is that no reason to believe could be had on the basis of the information, received from the District Supply Officer, Muzaffarnagar, that the assessee had purchased 24.4 M.tons of coal and that had been used for additional production. ....... + More
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1990 (2) TMI 286
... ... ... ... ..... aman appearing for several petitioners, is that the amendment only enables the State Government to levy sales tax on the supply of food and drinks which, as per the judgments of the Supreme Court, the State Government did not have and that does not mean they can ignore the value of service portion and tax including that portion as well. This argument of the learned counsel cannot be accepted in view of the clear and unambiguous terms in which sub-clause (f) of clause (29A) of article 366 of the Constitution is given enabli....... + More
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1990 (2) TMI 285
... ... ... ... ..... it would expected as Bachawat, J., observed that the States themselves will take corrective action. In this case, from February, 1989, any grievance of the petitioners has been set right. The provisions regarding surcharge and additional turnover tax, that is, sections 5-A and 6-B cannot, per se, be said to be violative of article 301. The figures of rate of tax on wheat and wheat products given above also negative the contention of the petitioners that there is any violation of article 301. As a result, the writ petitions....... + More
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1990 (2) TMI 284
... ... ... ... ..... the tax on the statutory obligation of purchase tax. No authority for this proposition is placed before me and that even in a case like one before me, the Board should be asked to pay out of the pool fund. Equally, I do not think that there is any question of discrimination arose as contended by the learned counsel for the petitioner. As it has been rightly pointed out by the Board in the counter-affidavit the export sale is exempted from sales tax. It has been held so also in the decision in Consolidated Coffee Ltd. v. Co....... + More
