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Showing 61 to 80 of 509 Records
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1998 (8) TMI 589 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... Board is directed to positively dispose of the revisional application on a priority basis within a period of eight weeks from the date of filing of the same. 9.. We direct that the respondents shall not realise the amount of interest determined for the period of 12 months ending March 31, 1995 and also shall not realise the difference of amount of tax for the aforesaid period (difference between the admitted tax and the assessed tax) till final disposal of the aforesaid revision, if it is filed within the period of limitation. The period spent by the applicant-company in this Tribunal, namely, from August 10, 1998 when this application was filed up to this day, i.e., August 18, 1998 (9 days) should be added to the prescribed period of limitation. 10.. With the above directions, the main application is disposed of without any order for costs. Let it be made clear that we have not gone into any question on merit agitated in the application. Application disposed of accordingly.
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1998 (8) TMI 588 - RAJASTHAN TAXATION TRIBUNAL
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... ... ..... continues to be in force until today. The tax has to be levied at the rate prescribed in this notification. It makes it clear that the contractor shall pay tax on the value of the goods involved in the execution of the works contract at the rates notified for such goods under section 5 of the Act. The rate prescribed is 12 per cent. The value of the goods involved in the execution of works contract is thus exigible to tax at the rate of 12 per cent. Whatever amount has been deducted at source shall be adjusted against the amount outstanding against the applicantcompany. The applicant-company cannot be given any relief merely on the ground that the tax deducted at source was at the rate of 2 per cent only. This point is also decided against the applicant-company. 18.. In view of the discussion of the facts and circumstances made in the preceding paragraphs we disallow these applications Nos. 248, 249, 250, 251 and 252 of 1997 with no order as to costs. Applications dismissed.
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1998 (8) TMI 587 - PATNA HIGH COURT
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... ... ..... ce . The date of issue of notice is not the date on which it is issued. The issuance of notice is complete when there is actual or deemed service on the dealer. In this connection reference can be made to the decision of the apex Court in Banarsi Debi v. Income-tax Officer 1964 53 ITR 100 (SC). That apart rule does not require that the appeal must be heard on the date so fixed. Sub-rule (3) of rule 19 gives power to the concerned authority to adjourn the case, if its facts and circumstances so warrant. 7.. We do not find anything wrong with the said rule and the challenge of the petitioners to the same is rejected. 8.. The writ petitions are, accordingly, dismissed on the ground of alternative remedy. 9.. It will be open to the petitioners to challenge the impugned order before the alternative forum under the Act. It is open to the petitioners to raise all such plea as may be permissible under the law before the concerned authority. Writ petitions dismissed. Here italicised.
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1998 (8) TMI 586 - PATNA HIGH COURT
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... ... ..... fter excavation in the form of blocks of specific sizes having definite length, breadth and thickness and having different commercial name in common and commercial parlance amount to the process of manufacture. In State of Gujarat v. Lina Traders 1991 82 STC 313 (Guj) the question therein was as to whether the sale of stone chips made out of the grit amount to resale of the grit within the meaning assigned to it in the Gujarat Sales Tax Act. It was held that the stone chips are produced by subjecting the grit to the process of sieving and they have a distinct and separate commercial identity and are put to different use while stone chips are used in the manufacture of flooring tiles, the grit is generally used as building material. This judgment of the High Court has to be read with reference to the definition of the word resale , contained in the said Act. 7.. For the reasons given above, this writ petition is dismissed. No cost. A.K. PRASAD, J.-I agree. Petition dismissed.
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1998 (8) TMI 585 - ANDHRA PRADESH HIGH COURT
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... ... ..... At this stage it is necessary to refer to the counter filed by the respondents. In the counter it is stated that the petitioner was awarded with the earth work excavation and forming embankment from Km. 100 to 101 of Srisailam Left Branch Canal under Agreement No. 6SE/95-96 dated December 18, 1995. The work is purely excavation of earth and it does not involve transfer of property for a significant amount. Since the respondents have not disputed that the only work awarded to the petitioner is earth work excavation, in view of the judgment referred to above, no tax shall be collected at source. 5.. The writ petition is accordingly allowed. No costs. 6.. That rule nisi has been made absolute as above. 7.. Witness the honourable Mr. Umesh Chandra Banerjee, Chief Justice on this Friday the seventh day of August one thousand nine hundred and ninety-eight. Writ petition allowed. Reported as Sohan Engineering Constructions v. Commissioner of Commercial Taxes 2000 118 STC 129 (AP).
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1998 (8) TMI 584 - ALLAHABAD HIGH COURT
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... ... ..... iable not only to pay tax but also to pay penalty. It is urged on behalf of the opposite party that they themselves submitted all the details regarding imports made during financial year 1979-80 and since during that period there was no necessity for using form XXXI for importing any goods from outside the State, therefore, they were not liable to pay penalty when the amendments to the Act were given retrospective effect. 4.. There seems substantial justification in what the learned counsel for the opposite party has urged. No one could have anticipated prior to October 5, 1982 that there will be some enactment effective from September 27, 1979. In the circumstances the Tribunal has taken wholly correct view and has rightly set aside the penalty imposed by the assessing authority as affirmed by the Deputy Commissioner (Appeals), Sales Tax, Lucknow. There is no force in the present revision and the revision is, accordingly, dismissed. No order as to costs. Petition dismissed.
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1998 (8) TMI 583 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... of four quarters ending March 31, 1995 till final disposal of the main application. It would be abundantly clear that this interim order is not an interim order referred to in the proviso to sub-section (7) of section 8 of the West Bengal Taxation Tribunal Act, 1987, and hence the argument of Mr. Chakraborty that the interim order stood vacated on December 16, 1997 cannot be accepted as legally valid. Moreover, this Tribunal had directed that the said interim order would remain in force till disposal of the main application. The application is dismissed. There shall be no order as to costs. After the judgment has been delivered, Mr. Sumit Kr. Chakraborty, learned advocate for the applicant, prays for stay of operation of the judgment and order. The prayer is opposed by Mr. K.K. Saha, learned advocate for the respondents. After considering the submissions the prayer for stay is rejected. L.N. RAY (Chairman).-I agree. J. GUPTA (Judicial Member).-I agree. Application dismissed.
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1998 (8) TMI 582 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... It is needed for a different use and has different chemical properties and it is sold as a different commercial product. Under the circumstances, the ratio of the decision of the Supreme Court judgment in Shaw Wallace and Co. Ltd. case 1976 37 STC 522, applies with full force in the instant case in spite of fact that the items specified in sub-items (1) to (15) of item 21 of the First Schedule to the Tamil Nadu Act may not have been separately mentioned in the word fertilisers used in the notification issued under the 1954 Act. 14.. In the light of what has been discussed above, we must hold that the decision of the appellate authority, viz., the Assistant Commissioner, Commercial Taxes, dated April 10, 1991 and the decision of the West Bengal Commercial Taxes Appellate and Revisional Board dated November 21, 1996 are legally valid and proper. The application is, accordingly, dismissed without any order as to costs. J. GUPTA (Judicial Member).-I agree. Application dismissed.
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1998 (8) TMI 581 - TAMIL NADU TAXATION SPECIAL TRIBUNAL
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... ... ..... e textile factories. If we refer to item 116 we find it relates to goods other than footwear made wholly or principally of leather. Similarly, if we turn to item 126, it relates to rubber, latex compound and rubber products including transmission, conveyor or elevator belts or beltings . 3.. The word conveyor as found in the Oxford Dictionary means a belt which carries material and articles in a factory . In other words a conveyor belt is normally used for transporting articles and materials which are used in factories. But a rubber belt used in a machinery cannot be brought under a conveyor belt. If we exclude items Nos. 116 and 126, we have to apply only the item 81 of the First Schedule. This tax case therefore fails and is 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 5th day of August, 1998. Petition dismissed.
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1998 (8) TMI 580 - ORISSA HIGH COURT
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... ... ..... venue collection of one financial year, presenting a rosy picture. But ultimately when refunds are required to be made, the picture becomes more dismal. 12.. It has come to our notice in a large number of cases that the Sales Tax Officers are not disposing of the applications for grant of no-deduction certificates within the time-prescribed by rule 37-D. This is resulting in deductions of much higher amounts which is legally not permissible. Legislative intent in prescribing the time-limit appears to be for the purpose that unnecessary deductions are not made. But by not disposing of the applications in time the legislative intent is rendered nugatory and results in unnecessary litigations. The Commissioner of Sales Tax would do well to issue necessary instructions to the officers to stick to the time-schedule to avoid such litigations. 13.. The writ petitions are disposed of accordingly. There shall be no order as to costs. S.C. DATTA, J.-I agree. Writ petition disposed of.
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1998 (8) TMI 579 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... y from the petitioner on the basis of notice issued to the petitioner. They are also directed not to initiate proceedings against the petitioner under the Land Revenue Act, 1887, for the purpose of making recovery of the tax. 5.. Applying the ratio of that decision, we dispose of this petition with the direction that the respondents shall not use coercive methods for recovery of amount of tax and penalty from the petitioner till the decision of the application filed by it before the Tribunal for exemption. We hope and trust that the learned Tribunal will within 3 weeks of the date of hearing which is reported to be August 11, 1998 decide the application filed by the petitioner. 6.. A copy of this order be given dasti to the petitioner on payment of the fees prescribed for urgent application. The Bench Secretary is also directed to give a copy of the same to the learned Deputy Advocate-General, Haryana for being forwarded to the concerned Sales Tax Tribunal. Petition allowed.
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1998 (8) TMI 578 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... c plea, the concession cannot be denied. 21.. Irrespective of this controversy, we find that the assessing authority vide its order dated March 19, 1986 had taken the view that the assessee was liable to be taxed at 4 per cent on the purchase of cotton which was used in the manufacturing of yarn sold on consignment basis/ex-State agents, etc. The tax had accordingly been levied. This was a possible view. The notification being under a taxing statute had to be construed strictly. The view taken by the Assessing Authority being a possible one, there was no impropriety or illegality so as to entitle the authority to reopen the matter. In any event, the plea taken by the assessee having been established by the learned single Judge, we are reluctant to interfere in the matter at the stage of the Letters Patent Appeal. 22.. Thus, even the second question is answered against the appellants. 23.. In view of the above, all the three appeals are dismissed. No costs. Appeals dismissed.
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1998 (8) TMI 577 - PATNA HIGH COURT
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... ... ..... ery without such consent. 16.. It is to be kept in mind that section 22 of the Act does not wipe out the tax liability of the company it merely seeks to keep the proceeding for execution, distress or the like, in abeyance until the full and final implementation of the sanctioned scheme. Thus, after the period envisaged in the scheme is over, it will be open to the respondents to recover the dues by taking recourse to coercive measures in the event the petitioner-company fails to discharge its tax liability on its own in accordance with law. Further, in view of the provisions of sub-section (5) of section 22, there is no question of the claim of the respondents becoming time-barred. 17.. In the result, for the reasons stated above, the impugned order of attachment and the notices contained in annexure 7 are quashed and these writ petitions are allowed subject to the observations made hereinabove. I will make no order as to cost. AFTAB ALAM, J.-I agree. Writ petitions allowed.
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1998 (8) TMI 576 - ORISSA HIGH COURT
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... ... ..... see that having decided to assess for a particular period, the assessing officer cannot assess for the entire year, has no basis. The petitioner has filed returns for all the quarters and under the law, he is supposed to file annual return. After annual return is filed, the assessing officer can definitely assess the tax either quarter-wise or for the entire year. But to avoid harassment to the assessee, it is advisable to assess for the entire year. Only because the assessing officer asked the assessee to file his return for a particular quarter and that too ending with the assessment year, we cannot accept the submission that the assessing officer has no authority to make assessment for the entire year. For the reasons stated above, the petition is disposed of. The stay order stands vacated with a further direction that assessing officer shall give sufficient time to the assessee to produce his accounts, etc. Cost on the parties. C.R. PAL, J.-I agree. Petition disposed of.
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1998 (8) TMI 575 - PATNA HIGH COURT
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... ... ..... uction the purchaser is given the sale note which gives the sale price of the lot besides the amount of sales tax and various other taxes and cess at 3 per cent shown separately. By the sale letter the purchaser is asked to make payment of the total amounts shown under different heads. It is thus evident that the licensee cutting the trees is simply passing on the liability of cess to the purchaser (exactly in the same way as the liability of sales tax). No provision was brought to our notice which would make the transmitting of the charge of cess impermissible in the eye of law. It is, thus, to be seen that the whole question whether cut and finished timber is movable or immovable property does not arise at all. 10.. For the reasons discussed above, I see no merit in these writ petitions. These are accordingly dismissed. With the dismissal of these cases, the interim orders passed in all the three writ petitions stand vacated. S.N. JHA, J.-I agree. Writ petitions dismissed.
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1998 (8) TMI 574 - KERALA HIGH COURT
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... ... ..... ment as explained above. 10.. It is true that the Deputy Commissioner is not correct in saying that the letter dated March 1, 1990 was not sent by the assessee. However, taking into account the letter and the averments made in the affidavit would only worsen the case of the petitioner, in the light of the inconsistent stand explained above. Since it is established that the petitioner has attempted to mislead the authorities and there is an attempt to evade payment of tax and the amount of commodity involved is huge, I do not find any illegality in the imposition of maximum penalty. The case of the department that the petitioner failed to maintain the correct and complete accounts for the year 1989-90 as required under section 27 of the Act is established. In the circumstances, no grounds are made out to interfere with the orders. Original petition fails and it is accordingly dismissed. Order on C.M.P. No. 5798 of 1996 in O.P. No. 3339 of 1996 V dismissed. Petition dismissed.
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1998 (8) TMI 573 - PATNA HIGH COURT
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... ... ..... goods clearly stipulates that the business of manufacture of goods is to be set up in Bihar. 26.. For the reasons discussed above, I am of the view that the submission made by Mr. Jain has substance and must be accepted. I accordingly find and hold that section 13(1)(b) of the Bihar Finance Act, 1981 cannot be constructed so as to put a geographical limitation on the situs of manufacture or sale of manufactured goods within the State of Bihar and it is sufficient for the purpose of that section that the purchased goods are directly used in the manufacture of goods though the manufacture might take place outside the State. 27.. I accordingly set aside the impugned order dated September 29, 1995 as contained in annexure 10 and direct the respondent-authorities to restore the certificate issued in the petitioner s favour under section 13(1)(b) of the Act. 28. In the result, this writ petition is allowed but with no order as to costs. S.N. JHA, J.-I agree. Writ petition allowed.
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1998 (8) TMI 572 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... background of the fact that the goods manufactured by it were exempted from payment of sales tax. However, instead of doing that, both the committees have summarily rejected the application by treating it as time-barred and that too without assigning cogent reasons for the same. We, therefore, hold that the impugned decisions are vitiated due to violation of the principles of natural justice. 5.. For the reasons mentioned above, the writ petition is allowed. Annexures P3 and P6 are quashed with a direction to the lower level screening committee to reconsider the application of the petitioner for grant of eligibility certificate and decide it on merits by recording reasons in support of its decision. However, it is made clear that this decision of ours shall not be construed as a direction for grant of eligibility certificate to the petitioner. Rather, the lower level screening committee shall be free to take appropriate decision in accordance with law. Writ petition allowed.
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1998 (8) TMI 571 - TAMIL NADU TAXATION SPECIAL TRIBUNAL
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... ... ..... are dismissed. (c) The computation of total taxable turnover of principals by including the sales effected through agents for the purpose of arriving at the rate of additional sales tax is quite in order and accordingly the T.Ps. challenging the method of computation of total taxable turnover of principals are dismissed. (d) If the petitioners retain with them any amount collected as reimbursement of additional sales tax from the principals over and above the additional sales tax demanded and paid to the authorities, such amounts agreed to be paid voluntarily, though legally not binding, may be deposited with the department within 3 months from the date of this order. These O.Ps./T.Ps. are disposed of in the above terms. 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 31st day of August, 1998. Petitions disposed of accordingly.
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1998 (8) TMI 570 - TAMIL NADU TAXATION SPECIAL TRIBUNAL
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... ... ..... ding to the learned counsel for the petitioner, the assessee was no doubt a bad boy . Therefore, correcting the technical mistake committed by the authorities we are imposing a penalty on the sum of Rs. 1,18,375 at eke minimum rate of 50 per cent under section 12(3) of the TNGST Act as it stood at the relevant time. The moral of the case is that the guilty cannot go unpunished, and technicalities can be overcome by technicalities. Therefore, instead of the penalty imposed by the lower authorities we impose a penalty of 50 per cent of the estimated turnover of Rs. 1,18,375. The orders of the lower authorities will stand modified to the above extent. The tax revision case is ordered in the above terms. There will be no orders as to cost. 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 19th day of August, 1998. Ordered accordingly.
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