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Showing 21 to 40 of 270 Records
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1990 (2) TMI 303 - SUPREME COURT
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... ... ..... 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 run the contract carriages other than those acquired under Act 21 of 1976 (Acquisition Act) and the embargo and prohibition created under s. 20(3) thereof on the respective Regional Transport Authority in the State of Karnataka to invite/receive the application to consider the grant of permits to such contract carriages according to law, are hereby, declared to be void. 22. The writ petitions are accordingly allowed, but, in the circumstances, without costs.
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1990 (2) TMI 302 - CALCUTTA HIGH COURT
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... ... ..... 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 Company Limited vs. CIT 3 ITC 91. This judgment was ultimately affirmed by the Privy Council. 6. In the circumstances stated above, the Question No. 3 is answered in the affirmative and in favour of the assessee. In the result, the first two questions are answered in the negative and in favour of the assessee. The third question is answered in the affirmative and in favour of the assessee. There will be no order as to costs. BHAGABATI PRASAD BANERJEE, J. I agree.
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1990 (2) TMI 301 - SUPREME COURT
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... ... ..... 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 Court and restore that of the trial court with costs in this appeal. We may add that our observations on facts are not to be taken as binding at the time of final disposal of the suit after trial. We also make it clear that if the vendors desire to come and stay in the portion of the house which was in their possession earlier, they may indicate it to the Court and the trial court on such request will pass appropriate orders in that regard. Appeal allowed.
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1990 (2) TMI 300 - SUPREME COURT
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... ... ..... 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) should be regarded as unreasonable or bad in law. It is for the Government to decide what qualification was required for the promotion to the post of Director (M.E.) and, unless that requirement was totally irrelevant or unreasonable, it could not be said to be bad in law. In this regard, we agree with the reasoning and conclusions or' the Tribunal. In the result, the appeal fails and is dismissed. There will be no order as to costs. Appeal dismissed.
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1990 (2) TMI 299 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... 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 certificate be considered de novo by the Assistant Commissioner of Commercial Taxes according to law with effect from the date of first sale of manufactured goods after January 30, 1987 from which date the unit could be treated as a newly set up small scale industry in terms of the rule. 14.. The application is thus disposed of on contest without costs. B.C. CHAKRABARTI (Chairman).-I agree. L.N. RAY (Judicial Member).-I agree. Application disposed of accordingly.
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1990 (2) TMI 298 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... 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 untenable. 15.. In the result, the application fails and is dismissed on contest. The interim orders are vacated and the sales tax authorities will be at liberty to encash the bank guarantee of Rs. 20,000 furnished by the applicant in favour of the Commissioner, Commercial Taxes and adjust the amount against the dues of the applicant. There will be no order for costs. B. C. CHAKRABARTI (Chairman).-I agree. L.N. RAY (Judicial Member).-I agree. Application dismissed.
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1990 (2) TMI 297 - ANDHRA PRADESH HIGH COURT
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... ... ..... 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 - ALLAHABAD HIGH COURT
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... ... ..... 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 Government has been very fair. The State Government has taken a decision not to realise any sales tax on the sales of coconut made prior to December 15, 1988, when the aforesaid letter dated December 15, 1988 (annexure No. 2 to the petition) was issued. In view of the observations made above and for the reasons stated we find no merit in this writ petition and the same is accordingly dismissed. However, we make no order as to costs. Writ petition dismissed.
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1990 (2) TMI 295 - BOMBAY HIGH COURT
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... ... ..... 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 case do not at all indicate that there were sales in the course of imports. Unless that set of facts is established, it is difficult to hold that the assessments made without reference to Khosla s case 1966 17 STC 473 (SC) suffer from mistakes far less mistakes apparent from the record. In the circumstances, our answer to the questions has to be and is in the negative and in favour of the department. No order as to costs. Reference answered in the negative.
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1990 (2) TMI 294 - KERALA HIGH COURT
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... ... ..... 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 therefore sub-section (3) will not apply to the assessee and he is not liable to be assessed at the rate of 1 per cent. In view of these, we find no substance in the revision petitions. The Tribunal has not decided the question of law erroneously or failed to decide any question of law now raised before it. The questions of law now raised and argued do not arise out of the order of the Appellate Tribunal. The tax revision cases are dismissed. Petitions dismissed.
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1990 (2) TMI 293 - KARNATAKA HIGH COURT
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... ... ..... 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 which entry in the Fifth Schedule covered the purchases of gold ornaments, he was unable to show the same and submitted to the court that he relied upon only the notification under section 8A of the Act. If the exemption is not available for want of entry of gold or silver ornaments in the Fifth Schedule, no exemption can be claimed under the first proviso to section 6B of the Act. 7.. The petition is dismissed for the above reasons. Writ petition dismissed.
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1990 (2) TMI 292 - ORISSA HIGH COURT
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... ... ..... 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 in the certificate (annexure 1). 6.. The writ application is, therefore, allowed and the opposite parties Nos. I and 2 are directed to refund the sum of Rs. 18,000 retained from the petitioner s dues towards sales tax for the months of April, May and June, 1988 and other sums, if any, retained by them for the period mentioned above within a month from today. There will be no order for costs of this proceeding. A. PASAYAT, J.-I agree. Writ petition allowed.
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1990 (2) TMI 291 - CALCUTTA HIGH COURT
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... ... ..... 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, 1941, this Court had no jurisdiction to decide this reference which could be only decided by the Tribunal so constituted. As there was confusion in this matter, the matter cannot be sent earlier and as such this reference shall stand transferred to the West Bengal Taxation Tribunal for disposal in view of the fact that this is a reference under the Bengal Finance (Sales Tax) Act and in view of the reasoning given in this order. SUBHAS CHANDRA SEN, J.-I agree.
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1990 (2) TMI 290 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... 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 viability was disturbed due to any activity on the part of the applicant. In that view of the matter we are unable to sustain the order of the Additional Commissioner confirming the order of the Assistant Commissioner and we direct the appropriate authority to renew the eligibility certificate for the period ending in June 1983. The application is, thus, allowed. The main application is, thus, disposed of. There will be no order for costs. Application allowed.
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1990 (2) TMI 289 - ALLAHABAD HIGH COURT
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... ... ..... 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 revisions suffer from error of law and the same deserves to be set aside. 6.. In the result, all the three revisions succeed and are allowed with no order as to costs. The impugned orders passed by the Tribunal in so far as they state that it was not obligatory on the part of the assessee to have deposited 20 per cent of the assessed tax are incorrect and the view taken by the Assistant Commissioner (Judicial) in these cases is confirmed. Petitions allowed.
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1990 (2) TMI 288 - ALLAHABAD HIGH COURT
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... ... ..... 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 defrauding the Revenue and for taking advantage of the Notification dated 1st February, 1985. Therefore, I do not see any infirmity in the Tribunal s order dated 30th January, 1989, which must be upheld. However, if a different position emerges at the stage of final assessment, then the assessing authority will be at liberty to make assessment according to law. In the result, the revision fails and is dismissed. No order as to costs. Revision petition dismissed.
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1990 (2) TMI 287 - ALLAHABAD HIGH COURT
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... ... ..... 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. The Tribunal committed a legal error in relying on the additional evidence which was produced before it for the first time after a considerable period from the date of information. In the result, the revision succeeds and is allowed the order of the Tribunal is set aside and that of the Assistant Commissioner (Judicial) is restored. The Tribunal is directed under section 11(8) to modify its order accordingly. No order as to costs. Revision petition allowed.
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1990 (2) TMI 286 - MADRAS HIGH COURT
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... ... ..... 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 enabling the State Legislature to levy tax on the sale or purchase of goods. We have discussed in the earlier portion of our judgment about the effect of the amendment. The reasonings given in the earlier part of our judgment will be the answer for this contention. 26.. For all the above reasons, we are of the view that the writ petitions are devoid of merits. Consequently, they are dismissed. However, there will be no order as to costs. Writ petitions dismissed.
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1990 (2) TMI 285 - ANDHRA PRADESH HIGH COURT
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... ... ..... 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 are dismissed. No orders as to costs. Government Pleader s fee Rs. 250 in each. An oral application for grant of leave to appeal to the Supreme Court under article 132 of the Constitution of India is made by the learned counsel for the petitioners. We do not consider that this is an appropriate case involving any substantial question of law as to the interpretation of the Constitution. Therefore, the oral application is dismissed. Writ petitions dismissed.
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1990 (2) TMI 284 - MADRAS HIGH COURT
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... ... ..... 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. Coffee Board, Bangalore 1980 46 STC 164 (SC), AIR 1980 SC 1468. As such, no discrimination arose as contended by the learned counsel for the petitioner in this case. There are no merits in this writ petition and accordingly Writ Petition No. 3675 of 1985 will stand dismissed. 15.. In the result, W.P. No. 3674 of 1985 is dismissed as infructuous. W.P. No. 3675 of 1985 will stand dismissed. However, there will be no order as to costs. Writ Petitions dismissed.
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