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Showing 41 to 60 of 281 Records
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1988 (2) TMI 442 - KERALA HIGH COURT
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... ... ..... the taxable event is the sale or purchase of goods and the sale of the finished products referred to in the first proviso to section 5(3) does not cease to be liable to tax for the reason of the partial exemption provided for in the Notification SRO No. 968/80. The mere fact that in the matter of computation of tax payable the benefits of exemption will be available to the small-scale industrial units is not a ground to hold that the sale of its finished products is not liable to tax under the Act. I therefore declare that the small-scale industrial units entitled to the benefits of exemption are also entitled to the concessional rate of tax on the sale of industrial raw materials, component parts or packing materials to them in cases where their finished products are for sale inside the State or for packing such finished products for sale inside the State. This original petition is accordingly allowed as indicated above. There will be no order as to costs. Petition allowed.
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1988 (2) TMI 441 - ORISSA HIGH COURT
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... ... ..... n the restaurant itself. 12.. I would accordingly hold that the petitioner cannot escape its liability to pay sales tax for sales to the customers which were meant for consumption outside the restaurant. But at the same time it would not be liable for the sale and supply of eatable materials to its customers in the premises of the restaurant itself. The petitioner has thus made out a case for some relief to the extent indicated above. As the matter has to be investigated and the accounts of the petitioner scrutinised in the light of the above observation, the matter has got to go back to the assessing authority. 13.. In the result, the writ applications succeed in part and the assessment orders are hereby quashed. The matter is remitted back to the assessing authority (O.P. No. 1) for reassessment in the light of the observations made above. 14.. In the circumstances of the case, I shall make no order as to costs. K.P. MOHAPATRA, J.-I agree. Writ applications partly allowed.
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1988 (2) TMI 440 - ANDHRA PRADESH HIGH COURT
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... ... ..... of the Act. We have referred to the other decisions relied on by the learned Government Pleader. We do not think it necessary to deal with the same as the decisions in those cases turned out on the particular facts of those cases. For instance, in the case of The Hindu 1978 41 STC 105 (Mad.), surely the sale of unsold newspapers fell within the terms of the business carried on by The Hindu and the sales of such unsold newspapers were rightly subjected to tax. That case does not bear any comparison to the facts of the present case. The two unreported judgments of this Court relied upon by the learned Government Pleader turn out on different facts and we do not think that these cases would govern the decision in the facts and circumstances of the present case. Having regard to the above, we uphold the orders of the Sales Tax Appellate Tribunal and dismiss the tax revision cases. There shall be no order as to costs. Government Pleader s fee Rs. 250 in each. Petitions dismissed.
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1988 (2) TMI 439 - ORISSA HIGH COURT
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... ... ..... . pipes. Apart from his misconception, none of the petitioners has also manufactured G.I. pipes. Learned counsel for the petitioners has also brought to our notice several decisions that whenever on such decisions by this Court the State Government wanted to tax the manufactured items, a separate entry was made in the Schedule and they amended the Schedule by including the resultant products as separate items. Learned Standing Counsel urged before us the self-same points which were argued by him earlier and rejected in all the cases. I therefore do not find any reason to take any different view in the matter. 5.. For the foregoing reasons, all the applications must succeed and they are accordingly allowed. Accordingly, the further demands raised by the assessing officer under annexure 1 to the writ applications on this account are hereby quashed. In the circumstances, however, I leave the parties to bear their own costs. K.P. MOHAPATRA, J.-I agree. Writ applications allowed.
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1988 (2) TMI 438 - ANDHRA PRADESH HIGH COURT
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... ... ..... at is considerable. Before calling upon the tax-payers to share burden of such a heavy amount of tax which was not collected the Government should consider the matters properly and take decisions concerning the serious liability that will be attached by implementation of the G.Os. withdrawing exemption with retrospective effect. What is more unfortunate in this case is that the Government showed total disregard and defiance to the decision of the Division Bench of this Court in Yemmiganur Spinning Mills Ltd. v. State of Andhra Pradesh 1976 37 STC 314, referred to by my learned brother stating categorically the legal position that section 9 of the Act which empowers the Government did not confer power retrospectively giving effect to the notifications. The Government is either unaware of the decision above referred or if it is aware of the decision did not agree to implement the decision of this Court. We must express distress at this state of affairs. Writ petitions allowed.
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1988 (2) TMI 437 - ORISSA HIGH COURT
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... ... ..... t the same. Here, in the present case, the petitioner who had preferred the appeal on 1st June, 1970 filed an application for withdrawing the same on 15th November, 1979. At that point of time, the appellate authority had not exercised his powers under sub-rule (3) of rule 50 and yet by order dated 22nd April, 1980, he rejected the application of the appellant for withdrawal of the appeal and thereafter issued notice of enhancement. In our opinion, the appellate authority had no jurisdiction to reject the prayer for withdrawal of appeal before hearing of the same and even before issuance of any notice for enhancement. The impugned order dated 22nd April, 1980 passed under annexure 3, therefore, cannot be sustained. We would accordingly quash annexure 3 and hold that the appeal must be held to have been withdrawn. 9.. This writ application is accordingly allowed, but in the circumstances, there would be no order as to costs. R.C. PATNAIK, J.-I agree. Writ application allowed.
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1988 (2) TMI 436 - ANDHRA PRADESH HIGH COURT
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... ... ..... the assessee s plea of exemption. Admittedly the job of painting of auto rickshaws sold by the assessee was executed by the assessee. In fact no auto rickshaw will be allowed to ply in the twin cities of Hyderabad and Secunderabad unless the same are painted with yellow colour. It is true that the assessee collected charges of painting from its customers on separate bills, but it must be observed that the job of painting of auto rickshaws was an integral and inseparable part of the transactions of sale of auto rickshaws effected by the assessee. The definition of turnover contained in section 2(1)(s) of the A.P. General Sales Tax Act, 1957 is wide enough to take in all sums charged by the assessee while parting with the auto rickshaws sold. The view taken by the Tribunal is undoubtedly erroneous. We accordingly set aside that portion of the orders of the Tribunal and partly allow both the tax revision cases. No costs. Advocate s fee Rs. 150 in each. Petitions partly allowed.
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1988 (2) TMI 435 - ORISSA HIGH COURT
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... ... ..... inant object of the petitioners was service or sale . If they did not sell food, eatables, beverages and drinks in packets and parcels they shall not be liable for sales tax on the turnover for the assessment year 1983-84 and in one case in respect of M/s. Puri Hotel Private Limited for the assessment year 1982-83, but on the other hand if it will be found that they effected packet or parcel sales to outsiders and the sale turnover could be bifurcated having been separately charged by bills, on the ratio of the decision in the case of Piplani Sweets 1988 70 STC 153 (Orissa) such turnover shall be exigible to sales tax. 9.. In the result, the writ petitions are allowed and the assessment orders are hereby quashed. The cases are remanded back to the respective Sales Tax Officers for reassessment according to law in the light of the observations made above. In the circumstances of the case, there shall be no order as to costs. H.L. AGRAWAL, C.J.-I agree. Writ petitions allowed.
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1988 (2) TMI 434 - BOMBAY HIGH COURT
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... ... ..... contrary, it is equal to means . 27.. Petitioners seek, inter alia, a mandamus directing the respondents to refund the excess of Central and local sales tax paid together with interest at the rate of 21 per cent from the date of the collection of the amount to the date of the refund. Although we held that the petitioners are entitled to the refund of the excess tax paid, we are unable to grant the relief of interest as prayed by them. We direct that the refund of the tax collected without authority of law should be made within 3 months from today without any interest thereon. However, if the refund is not made within that time, the said amount will accrue interest at the rate of 6 per cent per annum from the expiry of the said three months. 28.. The result is that with the modification as regards the interest mentioned in the preceding paragraph, the rule is made absolute in terms of prayers (a) and (b). There will be no order as to costs, in the circum- stances of the case.
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1988 (2) TMI 433 - RAJASTHAN HIGH COURT
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... ... ..... en utilised for the specified purposes attracting section 5C(2) and the question of interpretation of section 2(mm) did not arise before the Division Bench, so, I considered the meaning of the expression raw material as defined in section 2(mm). I have interpreted the expression of raw material as above, so, I need not further deal with the Division Bench decisions, which are binding. I need not refer to any more decisions which have been cited at the Bar as they have no application. As regards the Revision Petition No. 332 of 1987 against M/s. Lodha Fabrics, Pali, it may be stated that the reopening of this case under section 12 of the Act was barred by time as the case was reopened much after the expiry of 8 years, hence, this revision also deserves to be dismissed on this ground. In the light of what I have considered above, all the revision petitions deserve to be dismissed. Accordingly, the revision petitions are dismissed with no order as to costs. Petitions dismissed.
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1988 (2) TMI 432 - RAJASTHAN HIGH COURT
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... ... ..... rected the assessing authority to look into those documents and then arrive at a finding whether the assessee was entitled to the benefit under section 913(2) of the Act read with rule 42A(2) of the Rules. I, therefore, accept this revision, set aside the order of the learned Member, Sales Tax Tribunal, Ajmer, dated 15th May, 1987, so far as it relates to the question under section 913(2) of the Act and rule 42A(2) of the Rules and direct him to either consider the documents produced by the assessee and act under section 24 of the Act or to direct the assessing authority to do the needful keeping in view the observations made above. The part of the order relating to the penalty under section 7AA of the Act has not been challenged before me at the time of the arguments and, therefore, that part of the order shall remain intact. The parties shall appear before the learned Member, Rajasthan Sales Tax Tribunal, Ajmer on 4th April, 1988 as agreed by the parties. Petition allowed.
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1988 (2) TMI 431 - ANDHRA PRADESH HIGH COURT
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... ... ..... de taxable at the point of first sale in the State at the rate of 8 per cent at the relevant time. The entry of sub-item (v) of item 38 is wide enough so as to take within its ambit voltage stabilisers. There is therefore no substance in the submission made by Sri V.T.M. Prasad that voltage stabilisers supplied by M/s. Katragadda Electronics (Private) Limited, Hyderabad, could only be taxed as general goods. Sri T. Ramam, learned counsel appearing for the other assessee in the last two tax revision cases, however submits that the goods supplied by the assessee answer the description of the goods noted against item 83 of the First Schedule. We find it difficult to accept his submission. Voltage stabilisers cannot be treated as machinery propelled or operated by electricity. Voltage stabilisers merely regulate supply of electrical energy. The tax revision cases are without merit. The same are accordingly dismissed. No costs. Advocate s fee Rs. 150 in each. Petitions dismissed.
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1988 (2) TMI 430 - KERALA HIGH COURT
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... ... ..... he time granted for filing objections to the pre-assessment notices had expired, the assessing authority had passed the impugned orders of assessment rendering the same void as violative of the rules of natural justice. When the order is void for violation of natural justice, the alternative remedy provided under the statute cannot be urged as a bar against the issue of a writ of certiorari under article 226 of the Constitution. 9.. For the aforesaid reasons, I quash exhibits P4(a), P4(b), P4(c) and P4(d) orders of assessment in so far as they relate to the purchase turnover on rubber cess paid by the assessee, and direct the first respondent to pass fresh orders of assessment giving the assessee-company an opportunity to prove the actual amount of rubber cess paid during the relevant period. The assessing authority will pass fresh orders within three months from today. The original petition is allowed as indicated above. There will be no order as to costs. Petition allowed.
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1988 (2) TMI 429 - GAUHATI HIGH COURT
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... ... ..... x is consumed in production of the candle and different form, utility and marketability are added to it, and as such, the wax cannot be said to have remained the same. Besides, candle may be made of different kinds of tallow and it has been accepted in common parlance as a marketable commodity. We, therefore, hold that the wax candle as commonly marketed is a distinct product manufactured out of wax and cannot be treated as simple wax. It is a distinctly marketable product and is so accepted in common parlance. Wax candles are, therefore, goods for the purpose of the Assam Sales Tax Act. 33.. We accordingly find no infirmity in the impugned order levying sales tax on wax candles and the revisional order upholding the same. This petition is, therefore, found to be without merit and is accordingly rejected. The rule is discharged. We leave the parties to bear their own costs. The interim order dated 21st July, 1975 stands vacated. B.L. HANSARIA, J.-I agree. Petition dismissed.
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1988 (2) TMI 428 - ANDHRA PRADESH HIGH COURT
Minor's Income From Partnership ... ... ... ... ..... ssee borrowed funds and invested the same in the partnership firm in the name of the minor daughter. Consequently, the interest payable on capital borrowed by the assessee on behalf of the minor daughter qualifies to be deducted under section 67(3) of the Act. It is, therefore, imperative that the deduction under section 67(3) is provided first as contemplated therein and only the resultant income included in the total income of the assessee under section 64(1)(iii) of the Act. The Tribunal was perfectly justified in holding that the interest paid by the assessee in respect of the monies borrowed on behalf of the minor daughter for investment in the partnership firm is liable to be deducted from the share income and only the resultant income could be taxed in the hands of the assessee by applying the provisions of section 64(1)(iii) of the Act. We accordingly answer the reference in the affirmative, that is to say, in favour of the assessee and against the Revenue. No costs.
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1988 (2) TMI 427 - KERALA HIGH COURT
Income From Undisclosed Sources ... ... ... ... ..... ay ensue if such state of affairs existed in other transactions also or if they are allowed to be repeated. In public interest, a very detailed probe is necessary. The appropriate authorities, including the Reserve Bank of India and the Ministry of Finance, Government of India, should address themselves to the matter and take appropriate Action. It is to be considered whether an enquiry by the Central Board of Investigation will not be more desirable or effective. Therefore, we direct that a copy of this judgment shall be forwarded, by the Registrar of this court to the Officer-in-charge, Reserve Bank of India, Trivandrum, and also to the Secretary, Ministry of Finance, Government of India, New Delhi, for appropriate action as they deem fit and necessary in the light of the facts disclosed in the case. Photostat or carbon copies of this judgment may be furnished to the Revenue, respondent-assessee and the State Bank of Travancore, Trivandrum or their counsel, on usual terms.
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1988 (2) TMI 426 - SUPREME COURT
Levy and realisation of octroi duty by the Nagar Mahapalika, Bareilly in Uttar Pradesh by a bid in the auction held for retail vend of country liquor for excise year 1987-88 ending on March 31, 1988 - Held that:- Appeal dismissed. Having regard to the nature of the duty and the type of the goods with which are concerned the rectified spirit is dutiable at the rate of Re. 0.05 per litre and not on the basis that it was foreign wine or liquor.
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1988 (2) TMI 416 - HIGH COURT OF MADRAS
Company when deemed unable to pay its debts ... ... ... ... ..... the decision of the Supreme Court in Hirachand Kothari v. State of Rajasthan, AIR 1985 SC 998, in support of that propostion. We have already referred to that decision and we find that that decision does not lay down any principle of law that interest granted by the court should not exceed 6 per cent, per annum. Hence, we reject this contention advanced on behalf of the respondent. The payments made by the respondent on the various dates will be given credit on the respective dates and on the balance due on those dates, interest will be calculated. The parties are directed to file a calculation memo before the company court. The respondent will have four months time from this date to pay the amount. It shall pay the entire amount on or before the expiry of four months. The company petition will be called before the company court on June 13, 1988. OSA No. 174 of 1987 is allowed to the extent indicated above. OSA No. 116 of 1987 is dismissed. There will be no order as to costs.
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1988 (2) TMI 415 - HIGH COURT OF RAJASTHAN
Compromise and arrangement ... ... ... ... ..... the compromise or arrangement, a committee of the following person is constituted mdash Shri. V.L. Mathur, Advocate, Jaipur. It is also directed that a certified copy of the order shall be filed with the Registrar of Companies within 14 days from the date of the order. It is also observed that after passing of the order sanctioning compromise/ arrangement, the official liquidator may submit to this court within a period of four months a report on the working of the compromise/arrangement. It is also directed that any person interested in the matter shall be at liberty to apply to this court for any direction that may be necessary in regard to the working of the compromise or arrangement or for passing an appropriate order under sub-section (2) of section 392 of the Companies Act. It is also declared that the compromise/arrangement as sanctioned by this court shall be binding on the creditors, shareholders and debenture-holders and members of the company and also the company.
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1988 (2) TMI 395 - HIGH COURT OF PUNJAB AND HARYANA
Court – Jurisdiction of, Winding up – Suits stayed on winding-up order, Exclusion of certain time in computing periods of limitation, Principles for interpretation of statutes
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