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Showing 61 to 80 of 385 Records
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1991 (1) TMI 406
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... ... ..... e department is also met out inasmuch as the said findings have got to be set aside. In the result, all the four revisions succeed and are allowed with no orders as to costs. The impugned orders passed by the Sales Tax Tribunal are set aside. Since the dispute relates to the assessment years 1967-68 and 1969-70, 1 do not think it proper that the matter should be remitted back to the assessing authority. Therefore, in the interest of justice and on the consideration that the matter is an old one and since all the relevant materials are already on record before the Sales Tax Tribunal, the Sales Tax Tribunal is directed to rehear the appeals afresh after going through the various documents filed before it as well as before the assessing authority concerned and also the account books of the assessee and decide the controversy involved in these cases by a reasoned order as expeditiously as possible but after giving a proper opportunity to the parties concerned. Petitions allowed.
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1991 (1) TMI 405
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... ... ..... or the Tribunal to investigate the relevant facts and come to a conclusion as to the entry under which the particular goods will fall under the Act. This has not been done in the instant case by the Tribunal. The order passed by the Tribunal is perfunctory. Since the ultimate decision under which entry an item will fall is a mixed question of fact and law, it is for the final fact-finding authority, the Tribunal, to first find on facts as to the nature of the goods and then whether it will fall within one or other of the entry. This has not been done. 5.. We, therefore, set aside the common judgment of the Tribunal, dated October 31, 1989, on this aspect, and remit the matter to the Tribunal for a fresh disposal on this matter in accordance with law. This is a case, where we should say the persons concerned in the trade should be examined before arriving at a conclusion. Issue photostat copies of this judgment to counsel appearing in the case on usual terms. Matter remanded.
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1991 (1) TMI 404
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... ... ..... ot including cotton waste . 18.. For all these reasons, we agree with the contentions raised by the learned counsel for the petitioners, and consequently allow T.C. No. 1213 of 1980. The writ petitions are ordered in the following terms The reopening of the assessments or fresh assessments shall be in the light of the conclusions reached by us, namely, cotton yarn blended with non-cellulosic fibre up to 16 2/3 per cent by weight will still be cotton yarn within the meaning of section 14(ii-b) of the Central Act and, therefore, will be declared goods. Consequently, notwithstanding entry 18A of the First Schedule to the State Act, the restrictions and conditions attached to declared goods as contemplated under section 15 of the Central Sales Tax Act will squarely apply. The writ petitions except W.P. Nos. 649 and 650 of 1981 are ordered accordingly. The Writ Petition Nos. 649 and 650 of 1981 are allowed. There will be no order as to costs in all these cases. Petitions allowed.
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1991 (1) TMI 403
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... ... ..... the production of first class bricks could not reach the target of 60 per cent. The production of 33 per cent first class bricks can be justified for the reasons disclosed by the assessee. Therefore, the account books could not be rejected on this ground. The result is that the account books could not have been rejected by the authority below on the basis of the survey dated February 25, 1983 and the firing period disclosed at 70 days is to be accepted. The account books could not have been rejected on the ground of non-production of first class bricks to the extent of 60 per cent. In view of these findings the case will have to go back to the Tribunal for deciding the case in view of the observations made above. The revision is allowed in part to the extent indicated above. The order of the Tribunal stands modified accordingly. The file shall go back to the Sales Tax Tribunal, Moradabad, for deciding the case in view of the observations made above. Petition partly allowed.
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1991 (1) TMI 402
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... ... ..... s discrepancy, the Tribunal has taken the view that the assessee had not disclosed the correct number of the manufactured tin containers and on this ground the account-books of the assessee were rejected. This ground does not hold good and the finding of the Sales Tax Tribunal is set aside. There is no other point on which the account books of the assessee were rejected. As mentioned in the earlier part of the judgment, this ground alone is not sufficient to reject the account books of the assessee. The Assistant Commissioner (Judicial) was perfectly justified in accepting the turnover disclosed by the assessee inspite of having rejected the account books. The order of the Sales Tax Tribunal deserves to be set aside and that of the Assistant Commissioner (Judicial) is to be restored. The revision is allowed with costs and the order of the Sales Tax Tribunal is set aside. The order of the Assistant Commissioner (Judicial) dated September 4, 1984 is restored. Petition allowed.
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1991 (1) TMI 401
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... ... ..... ler and so was the purchaser therefor, the feed had been wrongly treated as a fish-meal. The purpose for which the sale was made and for which it had been obtained were relevant considerations for holding whether the poultry-feed could be treated as fish-meal and, on that basis, entitled for exemption. It is not disputed that fish-meal was usable as manure and whether it was purchased for the use as feed, is not material. In the commercial circle, the commodity which is used for manure, could not be held to be otherwise only because some one use it as poultry-feed. Merely because the nonpetitioner was a poultry feed dealer, it was not possible to conject that the commodity sold was not fish-meal and that the same was liable to be taxed treating it to be poultry-feed. The exemption granted is widely worded and there being no exemption to the same, the Tribunal rightly held it to be exempted from taxation. In the result, the revision fails and is dismissed. Petition dismissed.
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1991 (1) TMI 400
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... ... ..... him for the purchases made by him. Therefore, the assessee could not have avoided to pay the amount of tax as no tax was leviable on him and no penalty could have been imposable, is to be determined with reference to the tax which has been avoided by the assessee. In the present case when no tax was avoided by the assessee therefore no penalty could be imposed against the assessee under the provisions of section 15-A(ii) of the Sales Tax Act. Thus in view of what has been stated above, it is apparent that the department has failed to show that the assessee has avoided to pay any tax and he did not make the purchases from II persons as disclosed by him in vouchers Nos. 43 to 53. Therefore, the assessee is not liable to be penalised under the provisions of section 15-A of the Sales Tax Act. The order of the Sales Tax Tribunal cannot, therefore, be sustained and has to be set aside. The revision is allowed and the order of the Sales Tax Tribunal is set aside. Petition allowed.
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1991 (1) TMI 399
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... ... ..... e, commerce, manufacture, execution of works contract, adventure or concern. If the business itself be closed, the sales of the raw materials, stores and old machinery in the present case cannot be stated to be transactions in connection with, or ancillary or incidental to, that business which has been closed. This sale cannot be treated as part of the business of the respondent, as that business of the respondent was closed. When the business of the registered dealer, the respondent, was closed, the sales of the raw materials, stores and old machinery in West Bengal cannot be exigible to tax as incidental or ancillary to, or part of the business of, the respondent for which registration certificate was obtained by the respondent. The reference is accordingly to be answered in the affirmative. The reference is accordingly answered in the affirmative in favour of the assessee. The case is, thus, disposed of. We make no order as to costs. Reference answered in the affirmative.
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1991 (1) TMI 398
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... ... ..... pply. Even if it was conceded that there is an adequate explanation for the delay, there could be a reassessment under section 10B and that such an order would be valid and binding. This argument was advanced on the basis of the decision reported in the two cases mentioned above and 1967 65 ITR 491 (All.) (Ram Kishan Baldeo Prasad v. Commissioner of Income-tax). Without going into the various contentions raised on behalf of the assessee about non-applicability of the ratio of these cases I may point out that in the instant case there was no explanation for the delay in taking the assessment proceedings challenged in the present case. The audit report was given in 1979, awaiting of which no justification was offered by the department and the present proceedings were started after four years of the receipt of the same by the department and that being so, the present revision has to be decided against the department. The revision is, consequently, dismissed. Petition dismissed.
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1991 (1) TMI 397
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... ... ..... n otherwise barred by limitation. There is nothing perverse in the view of the Tribunal that when further time was not allowed on October 3, 1970, the applicant should have at least made a prayer for adjournment for one day to enable him to produce books of account and declaration. No such prayer was also made before the learned Commercial Tax Officer. In the circumstances, we find nothing perverse in the order of the West Bengal Commercial Taxes Tribunal, while dealing with the question of non-granting of adjournment by the Commercial Tax Officer on the verbal prayer of the applicant on October 3, 1970. The question No. 2 is accordingly to be answered in the affirmative. Question No. 3 is not pressed. The question Nos. 1 and 2 are accordingly answered in the affirmative. As question No. 3 is not pressed, there is no question of answering the question No. 3. The case is accordingly disposed of. We make no order as to costs. Questions Nos. 1 and 2 answered in the affirmative.
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1991 (1) TMI 396
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... ... ..... he gross turnover at Rs. 18,50,948.22 on including this sum of Rs. 5,000 as estimated sale proceeds of empty containers. The applicants deal not only in coconut oil but also in mustard-oil and ground nut oil. No return was filed by the applicants regarding the disposal of the empty containers. Considering the facts of this case, we do not find anything to interfere with the assessment of Rs. 5,000 towards the estimated value of the sale proceeds of the empty containers. In the circumstances, the application is to be allowed in part. The application is allowed in part. Let the sum of Rs. 92,428.93 be deducted from the gross turnover for sales of coconut oil from August 1, 1975 till April 14, 1976. The order for inclusion of Rs. 5,000 in the gross turnover towards estimated sale proceeds of the empty containers is affirmed. The order of assessment is modified accordingly. The main application is accordingly disposed of. We make no order as to costs. Application partly allowed.
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1991 (1) TMI 395
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... ... ..... eduction. A citizen should be asked to pay only that amount of tax which is legitimately due from him. On the facts of this case, the respondents ought to have condoned the delay, if any, and should have taken on record the S.T. 1 forms. The discretion has not been properly exercised by the respondents because the correspondence which has been produced before us clearly shows that the petitioner was trying to get S.T. 1 forms which were not given to it by the purchaser within a reasonable time. Nonproduction was not due to inaction of the petitioner. We, therefore, issue a writ of certiorari quashing the aforesaid order dated 10th August, 1989, passed by the Additional Commissioner of Sales Tax in Revision No. 28/88-89 and further issue a writ of mandamus directing the said authority to rehear the revision petition after taking on record the S.T. 1 forms furnished by the petitioner. The writ petition stands disposed of in the aforesaid terms. No costs. Writ petition allowed.
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1991 (1) TMI 394
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... ... ..... makes the order arbitrary. There has been no judicial approach to the facts of the case while exercising the discretionary power. 13.. It was also contended on behalf of the appellant that this was not a case of payment of a tax under the Act and, therefore, question of revenue was not involved. Consequently, the order of the appellate authority cannot be held to be prejudicial to the interest of the Revenue and if so the Commissioner had no jurisdiction to exercise his power under section 22-A. The learned Government Pleader, however, contended that the phrase interest of the revenue includes revenue administration as held by a Bench of the Madras High Court in Venkatakrishna Rice Company v. Commissioner of Income Tax 1987 163 ITR 129. We do not think that it is necessary to decide this question in the instant case having regard to our conclusion on merits of the matter. 14.. In the result, the order of the Commissioner is set aside. This appeal is allowed. Appeal allowed.
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1991 (1) TMI 393
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... ... ..... r section 2(u-2) and 2(u-1) respectively. While total turnover means the aggregate turnover in all goods of a dealer, etc., the taxable turnover means the turnover on which a dealer shall be liable to pay tax as determined after making certain deductions from his total turnover. These ideas are sought to be enumerated by rule 6 of the Karnataka Sales Tax Rules which has been referred to and relied on by the Commissioner in the instant case. The order of the Commissioner cannot be held to be erroneous having regard to the principles stated by us on an interpretation of section 6-B. Certainly there is a distinction between these two phrases and the phrase taxable turnover cannot be substituted in place of total turnover in the process of interpreting section 6-B, as is sought out by the learned counsel for the appellant. 7.. In these circumstances, we are not able to agree with the contention advanced on behalf of the appellant. Hence the appeal is dismissed. Appeal dismissed.
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1991 (1) TMI 392
Classifiaction ... ... ... ... ..... e same may be illustrated in the following way. Lime Stone Burnt Lime (Calcium Carbonate) (heating and Calcination) (Calcium Oxide) (Carbon Dioxide) CaCO3 CaO CO2 rdquo Therefore, it is very clear that the product is a roasted and calcined product. It is clearly exempted under Note 2 of Chapter 25. The question of excisability of product lsquo Plaster of Paris rsquo , which is obtained by a physical and mechanical process of crushing, grinding and calcination was considered by this Bench in the case of Madhusudan Ceramics v. Collector of Central Excise, Ahmedabad, Order No. 1259/90-C, dated 13-11-1990 1991 (53) E.L.T. 90 (T) . The Bench has held that product obtained by roasting, calcination or obtained by mixing are excluded by Note 2 of Chapter 25. Anology of this citation is also applicable to the product in question. Therefore, we hold that the impugned product is excluded from Chapter 25 by virtue of this Note 2. The impugned Order is not sustainable and it is set aside.
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1991 (1) TMI 391
Appellants sought to assail the vires of section 4-A(3) of the U.P. Sales Tax Act, 1948
Held that:- Appeal allowed. The High Court was not right in its contemplation that the vires of the impugned provisions could be examined in the revision proceedings. The jurisdiction of the High Court in revision is under the same limitation in so far as the contention as to constitutionality is concerned.
The High Court can, of course, deal with the question of constitutionality in judicial review of legislation under article 226. That is what the appellants sought to do before the court in the writ petition. The High Court was not justified in requiring the appellants to have recourse to proceedings of revision taken under the "Act" to have the contention as to constitutionality resolved.
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1991 (1) TMI 385
Validity of the imposition of sales tax on the sale of exercise-books, levied by the U.P. Sales Tax (Amendment and Validation) Act (No. 23 of 1976) challenged
Held that:- Appeal dismissed. No merit in the appellants' contention. There are a number of decisions, some of them have been referred to in the impugned judgment upholding the validity of levy of tax with retrospective effect.
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1991 (1) TMI 378
Certain provisions as to guarantee in respect of debt or other obligation ... ... ... ... ..... ror or the transferee. In view of this provision, I do not think that this court can issue a declaration straightaway at this stage. The Reserve Bank of India has also filed a counter-affidavit earlier making points clear about the factual position. I am not inclined to entertain this writ petition on one another ground, that is, the point raised herein had already been decided by the Division Bench of this court, as mentioned above, against the petitioner with regard to the transfer of interest. Both the learned single judge and the Division Bench of this court, as mentioned above, have decided the issue before me, not only on the merits but also on the ground of alternative remedy which is available to the petitioner herein. In view of that, this writ petition is liable to be dismissed, applying the principle of constructive res judicata also. For the reasons stated above, I am not inclined to entertain this writ petition. The writ petition will, therefore, stand dismissed.
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1991 (1) TMI 377
Compromise and arrangement ... ... ... ... ..... in Company Petition No. 44 of 1986, dated June 18, 1987, is rescinded. The company is taken out of liquidation proceedings. All costs and charges and expenses of the applicant/petitioner incidental to the preparation, formulation and negotiation of the scheme of reconstruction and all costs charges and expenses incurred by him in the course of winding up proceedings leading to this sanction of the scheme including the fees of the legal advisers and chartered accountants, shall be borne and paid by the company. The official liquidator is directed to hand over possession of the entire undertaking of this company and all the assets including the books of account and all records to the applicant/petitioner within two weeks from today. The applicant/petitioner shall pay all the winding up expenses if any to the official liquidator. Liberty is reserved to all concerned to apply to this court if there is any difficulty in the implementation of the direction contained in this order.
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1991 (1) TMI 365
Winding up – Overriding preferential payments ... ... ... ... ..... r play in action can permit the court to make a winding up order which has the effect of bringing about termination of the services of the workers without giving them an opportunity of being heard against the making of such order . It is difficult to see how this judgment can assist the sixth respondent in its claim to be made a defendant to the suit. We have mentioned that the affidavit-in-support of the chamber summons proceeded upon the basis that a viable scheme to restart the Jaipur unit would be formulated by the workmen in three to four months. These three to four months expired in or about September, 1988. We are told by Mr. Shah that he has no instructions to date about any such scheme. For the reasons aforementioned, there is no justification for making the sixth respondent a defendant to the suit. The appeal is allowed. The judgment and order of the learned single judge are set aside. The chamber summons is dismissed. There shall be no order as to costs throughout.
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