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Showing 41 to 60 of 332 Records
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1994 (3) TMI 370 - ANDHRA PRADESH HIGH COURT
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... ... ..... se four products. If a sheet is converted into a hoop, there is no difficulty to hold that the resultant hoop should suffer tax following the decision of the Supreme Court in State of Tamil Nadu v. Pyare Lal Malhotra 1976 37 STC 319. But if the sheet continues to be a sheet with reduced size or if a strip continues to be a strip in smaller size after it is subjected to the process called cold rolling , it cannot be said that the resultant products fall under different sub-items. The Sales Tax Appellate Tribunal has rightly taken the view Thus, in the context of the language used in this sub-item, it is possible to interpret the sub-item plainly to include all types of strips whether hot rolled or cold rolled. We may also mention that a similar view was taken by a Division Bench of this Court in State of A.P. v. Nagarjuna Steels Limited 1995 96 STC 451 supra. For the above reasons, both the revision cases fail and accordingly they are dismissed. No costs. Petitions dismissed.
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1994 (3) TMI 369 - MADHYA PRADESH HIGH COURT
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... ... ..... ng. The discrepancy is not restricted to figures only about the import business. Show cause notice mentions serious discrepancies in State sales, export sales, Central sales and s.o.s. sales. No material was placed before the statutory authority to support the contention regarding want of requisite particulars at the time of the submission of original returns. There is no dispute that the trading account was finalised on May 29, 1975. First petitioner did not even make an attempt to submit revised returns immediately thereafter. Revised returns were postponed till May 29, 1978. This circumstance, taken along with other circumstances referred to above clearly justified the conclusion of the statutory authority that the returns were false and there was deliberate concealment of gross turnover. 12.. We find no ground to interfere. We accordingly dismiss the writ petitions, but without costs. Security amount, if deposited, be refunded to the petitioner. Writ petitions dismissed.
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1994 (3) TMI 368 - ANDHRA PRADESH HIGH COURT
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... ... ..... e accounts despite opportunities given. We also find that the price was a single price for the bottled beer and the amount of turnover relating to bottles claimed as exemption related only to debit notes issued subsequently. This was only an artificial bifurcation of the price which the assessees have paid to the manufacturer while purchasing the goods and the price received while reselling to the retail dealers, which is a single amount for the sale of the goods as bottled beer. We must also refer to the provisions of section 6-C of the Act, which deems that the material in which the goods are packed shall be deemed to have been sold along with the goods when sold in packed condition and the rate of tax will be as applicable to the sale of the contents. In the circumstances, we are of the opinion that the orders of revision passed by the Commissioner of Commercial Taxes are correct and have to be upheld. In the result, the appeals are dismissed. No costs. Appeals dismissed.
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1994 (3) TMI 367 - KERALA HIGH COURT
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... ... ..... s view of mine is substantiated by the letter which the Government had addressed to the Director of Industries and Commerce on November 19, 1993, which runs as follows With reference to your letter cited I am to inform you that oil mills which were registered prior to April 1, 1991, can be given sales tax exemption if they satisfy the condition of notifications issued under S.R.O. Nos. 968/80 and 499/90. No amendment to notification issued under S.R.O. No. 499/90 is necessary for this purpose. (This letter was produced before me at the hearing by the learned Government Pleader). The original petitions are accordingly allowed. The proceedings, exhibit P1 in each of these cases, in so far as they limit the exemption for the period up to March 31, 1991 are quashed. The first respondent is directed to amend the said certificates extending the period of exemption to avail for the full period allowed by the respective notifications S.R.O. Nos. 968/80 and 499/90. Petitions allowed.
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1994 (3) TMI 366 - MADHYA PRADESH HIGH COURT
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... ... ..... roper notice in form XII-C in terms of rule 28-A. The petitioner may before or after such a notice approach the Commissioner (respondent No. 1) for extension of time or permission to pay by instalments as may be deemed necessary, in terms of section 22(4-A) of the M.P. General Sales Tax Act, 1958. Once such a request is made, the respondent No. 1 shall decide the same in accordance with the merits of the matter and provisions of the law. This aspect is left to the discretion of respondent No. 1. The petitioner No. 1 thus suffers no prejudice on the basis of the notice as impugned in this petition. Ultimately, after hearing the parties, it is found to be a case of much ado about nothing . The aforesaid statement on behalf of the respondents and the clarificatory note now satisfies petitioner No. 1. In the result, this petition relating to petitioner No. 1 stands finally disposed of with observations as above, but without any order as to costs. Petition disposed of accordingly.
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1994 (3) TMI 365 - MADHYA PRADESH HIGH COURT
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... ... ..... before the due date. Considering the object and purpose of this provision, which is to ensure the welfare of workers, we find it impossible to hold that the offence is not of a continuing nature. 7.. In the case before us, the question is of recovery of sales tax. It is as much the duty of the officers of the State charged with the duty to enforce the Act to prosecute defaulters within a time-frame as it is the duty of the taxpayers to pay the tax within the time allowed by the statute. The normal process of recovery of tax is available to the officers of the State and prosecution is not the only recourse for effecting recovery. In the facts and circumstances of the case and looking to the language of the provision it cannot be said that the offence can be taken to be a continuing one not attracting the bar under section 468, Cr.P.C. 8.. For the aforesaid reasons, I confirm the view taken by the learned Magistrate and dismiss these revision applications. Petitions dismissed.
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1994 (3) TMI 364 - RAJASTHAN HIGH COURT
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... ... ..... confined to raw cotton and the expression all kinds of cotton has not been restricted to the cotton in its unmanufactured state as was in the Tamil Nadu General Sales Tax Act. That being the position, the term all kinds of cotton is wide enough to include in its ambit cotton in its manufactured state or unmanufactured state and is not covered by the entry No. 55 pharmaceutical preparation. As the surgical cotton can reasonably be connected to entry 16 of the notification dated June 27, 1990, the same cannot be taxed at general rates under residuary item also. In view of the aforesaid conclusion, the revision petition is allowed and it is held that for the period from June 27, 1990 to December 26, 1990, the surgical cotton was taxable under item No. 16 of the notification dated June 27, 1990, as cotton at 4 per cent. As such the assessment order be accordingly modified and consequent relief may be given to the petitioner. There will be no order as to costs. Petition allowed.
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1994 (3) TMI 363 - BOMBAY HIGH COURT
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... ... ..... ill have no application to receipt books. It is not possible to accept this contention. We have already reproduced the relevant passage, from which it is clear that, that was only one of the facets, nature of the job being the principal factor. It is worthwhile noticing that the Supreme Court has made similar observations even about printing of judgments in which quite obviously an element of confidentiality is not involved. 14.. Our attention was also invited to the fact that the MPEB had invited tenders for the supply. We fail to see how that feature can have impact on the question. Because tenders were invited, it does not mean the job was not specialised or no responsibility was involved. 15.. Thus, having regard to the totality of the background, we hold that the supply in question was not a sale and was a works contract and, therefore, the question is answered in the negative and in favour of the applicant. 16.. No order as to costs. Reference answered in the negative.
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1994 (3) TMI 362 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... t suppressed the sales. Learned counsel for the respondents on the above facts was unable to show as to how the petitioner misused the registration certificate. In the absence of any good justification, the department was not right in cancelling the registration certificate only on the ground of misuse of registration certificate . M.A. Rahman v. State of Andhra Pradesh 1961 12 STC 392 (SC) and McDowell and Company Limited v. Commercial Tax Officer 1985 59 STC 277 (SC), on which reliance was placed by learned Assistant Advocate-General, Punjab, do not render him any assistance. These cases have no relevance to the facts of the instant case. No other point was urged before me. For the reasons given above, these writ petitions succeed and are allowed. Orders, annexures P-1 and P-3 in C.W.P. No. 11110 of 1993 and order annexure P-1 in C.W.P. No. 11111 of 1993 cancelling registration certificates of the petitioner are hereby quashed. No order as to costs. Writ petitions allowed.
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1994 (3) TMI 361 - ANDHRA PRADESH HIGH COURT
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... ... ..... the aforesaid order of the Sales Tax Appellate Tribunal. After hearing the learned Government Pleader we are of the view that this T.R.C. itself is not maintainable. This Court can exercise the revisional jurisdiction under section 22 of the Act only if the Sales Tax Appellate Tribunal has either decided erroneously or failed to decide any question of law........ An order of remand for ascertaining the factual position cannot be said to be an erroneous decision on a question of law. In fact no question of law was decided by the Tribunal but it only wanted more particulars to be scrutinised by the assessing authority before coming to the conclusion as to the rate at which the disputed turnover should be subjected to tax. We, therefore, dismiss the T.R.C. The assessing authority shall complete the assessment after notice to the respondent as expeditiously as possible, in any event, not later than six months from the date of receipt of a copy of this order. Petition dismissed.
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1994 (3) TMI 360 - KERALA HIGH COURT
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... ... ..... of challenge after he has lost in the first round. He is bound to put forward all his claims in relation to non-liability or rate of tax, in the proceedings. It is not up to him to reserve and keep some of the points up his sleeve to be utilised in a second round of proceedings. That will result in endless litigation which cannot be encouraged by any process of law. Section 43 does not permit such a procedure. As mentioned earlier, the position will be otherwise if a binding decision is rendered throwing light on a particular question in which case questions may arise whether the assessee is not entitled to relief in the light of that decision. But when no such binding decision has intervened and all that the assessee wants is a consideration of his case de novo under another entry, which according to his present thinking is the one applicable, the case is not one for rectification under section 43. The original petition is without merit. It is dismissed. Petition dismissed.
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1994 (3) TMI 359 - ANDHRA PRADESH HIGH COURT
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... ... ..... foundation in the pleadings. None of the petitioners have pleaded about the waiver in their writ petitions. Inasmuch as this is a pure question of fact, in the absence of any pleading in this respect, resulting in a handicap for the other side to meet the same, it is not permissible to allow the petitioners to take this contention. Even otherwise also, the very reason behind the withdrawal of the exemption granted is for augmentation of the financial resources in the public interest. Moreover, as laid down by the Supreme Court in Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh 1979 44 STC 42 AIR 1979 SC 621, the waiver is a question of fact and it must be properly pleaded and proved and no plea of waiver can be allowed to be raised unless it is pleaded and the factual foundation for it is laid in the proceedings. For the foregoing reasons, we find no merit in this batch of writ petitions and they are accordingly dismissed. No costs. Writ petitions dismissed.
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1994 (3) TMI 358 - MADRAS HIGH COURT
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... ... ..... r section 6(2) of the Constitution (Forty-sixth Amendment) Act, 1982, shall be considered and determined while assessing and quantifying the tax liability itself of the assessees, after giving due and sufficient opportunity in accordance with law. (viii) The orders of assessment, if any, made in respect of the petitioners/ assessees concerned before this Court, to the extent of inconsistency with the conclusions and directions contained in this order, shall stand hereby quashed and the respondents or the concerned assessing authorities shall be at liberty to revise the orders already passed by reassessment or by rectification and correction of such orders already passed, as the case may be. Any assessment to be made hereinafter shall be in accordance with the conclusions and directions issued in this order. (ix) These writ petitions shall stand partly ordered and allowed in the above terms and conditions and there shall be no order as to costs. Writ petitions partly allowed.
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1994 (3) TMI 357 - MADHYA PRADESH HIGH COURT
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... ... ..... and tobacco, the respondents could not levy sales tax on these goods. 40.. Suffice it to note that the power to make laws with respect to taxes on sale or purchase of goods vests both in the Union Parliament and State Legislatures, the Constitution makers thought it expedient in the interest of national economy to place certain restrictions on the plenary powers of the State Legislature to make laws with respect to sales tax. Article 286 expressly provides that sales tax imposed by the States is not to interfere with imports and inter-State trade and commerce which are matters of national concern, and taxation of which is beyond the competence of the State. As noted earlier, this question virtually relates to the vires of the matter which as already made clear is not being dealt with by us. 41.. In view of the foregoing discussions, this petition fails and is accordingly dismissed along with other connected petitions. There shall be no order as to costs. Petitions dismissed.
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1994 (3) TMI 356 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... to issue declarations in form XXIV-A according to law to the applicants for sales of printed aluminium foil of any size within West Bengal, if the applicant files fresh application for declarations. Order dated December 4, 1992, passed by the Commercial Tax Officer, Monoharkatra Charge and the order dated January 22, 1993, passed by the Assistant Commissioner of Commercial Taxes in revision from the said order are set aside. The order dated March 30, 1993, passed by respondent No. 6 in the second revision is set aside to the extent it relates to declaration forms for the export sales. The pending applications for declarations shall be disposed of afresh by the respondents according to law and in the manner indicated above. There will be no order for costs. On the oral prayer of the State Representative, operation of the judgment and order be stayed for 8 weeks hence for moving the Supreme Court of India. P.R. BALASUBRAMANIAN (Technical Member).-I agree. Application allowed.
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1994 (3) TMI 355 - MADHYA PRADESH HIGH COURT
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... ... ..... all the documents as are required under the law no occasion arose for initiation of proceedings for penalty. The counsel for the respondents thus failed to satisfy me as to how the aforesaid proceedings are tenable in law. No one should be lugged into futile litigation. This is one aspect. The other aspect is that the authority initiating any proceeding can do it within the limits of its jurisdiction. In the instant case there are no facts warranting initiation or continuance of such proceedings. In the result I am satisfied that the notice, annexure D, cannot be sustained in law. It is accordingly quashed. Consequently all proceedings relating to penalty are also quashed. The petition thus stands allowed in terms indicated above, but without any order as to costs. In case the petitioner is held liable for action under any other provision of law, this order shall not preclude the respondents from initiating proceedings under different provisions of the Act. Petition allowed.
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1994 (3) TMI 354 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... Tribunal. Since the appeal was not disposed of on merits, the order passed in appeal is set aside with the direction to the appellate authority to re-admit the appeal and dispose of the same according to law by passing a speaking order and after affording an opportunity of being heard to the petitioner. The appeal pending before the Sales Tax Tribunal is consequently rendered infructuous and would be dismissed as such. Resultantly, the writ petition is partly allowed. Orders annexures P-6 and P-8 as also the order passed in appeal against these two orders are quashed. Appeal against the order, annexure P-9 shall be disposed of on its own merits according to law by the first appellate authority in the terms indicated above. The Assistant Excise and Taxation Commissioner, Faridkot, shall dispose of the request of the petitioner for grant of eligibility certificate within four weeks as indicated above. The parties are left to bear their own costs. Writ petition partly allowed.
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1994 (3) TMI 353 - ANDHRA PRADESH HIGH COURT
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... ... ..... books. The estimated suppressed turnover was Rs. 54,930 which amount represents the suppressions discovered till the date of the inspection. There cannot be any objection to subject this turnover of Rs. 54,930 to tax. For the subsequent period, no irregularities were found when inspections were made. The appellate authority had recorded its finding categorically that inspections were conducted during the assessment year but no irregularities were found. It is, therefore, not open to the Commercial Tax Officer to add Rs. 1,09,860 as probable suppressions for the period subsequent to May 1, 1979. As already noticed, the probable suppressions with reference to the inspection of the account books and the stocks came to only Rs. 54,930. We, therefore, in this fact situation, uphold the addition of Rs. 54,930 but delete the addition of Rs. 1,09,860. The assessment order shall stand modified accordingly. In the result, the appeal is allowed in part. No costs. Appeal partly allowed.
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1994 (3) TMI 352 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... d Rana Metal Tubes Private Limited v. State of Uttar Pradesh 1990 79 STC 440 (All.) and contended that if there was an application for registration, the unit should be treated as a registered unit during the period of pendency of the application. After hearing both sides we are of the view that the matter should be remitted back to the Tribunal below for giving an opportunity to the applicant to adduce documentary evidence regarding filing of application for permanent registration. In the result, the application is allowed. The impugned order dated December 20, 1991 passed by the West Bengal Commercial Taxes Tribunal is set aside. Respondent No. 3 is directed to give an opportunity to the applicant to adduce documentary evidence on the question of filing of application for permanent registration as a S.S.I. unit and decide the Revision Case No. 54/54 of 1986-87 afresh according to law. The main application is thus disposed of without any order for costs. Application allowed.
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1994 (3) TMI 351 - ORISSA HIGH COURT
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... ... ..... nd subsequently at the time of hearing of the stay application. Similarly H forms covering transaction of Rs. 2,28,13,654 were produced before the Assistant Commissioner. If these are accepted, the tax demand would be reduced by Rs. 30.51 lakhs. We do not express any opinion about merits of the case which shall be adjudicated by the first appellate authority. Further, without expressing any final opinion in the matter relating to the acceptability of the declaration forms, but considering the fact that the declaration forms have been produced before the authorities, we direct that in case the petitioner pays Rs. 1,25,00,000 (rupees one crore twentyfive lakhs) by March 16, 1994, realisation of the balance shall be stayed till disposal of the first appeal. Any amount paid towards the disputed amount shall be adjusted from the aforesaid amount of Rs. 1,25,00,000. The writ application is accordingly disposed of. S.K. MOHANTY, J.-I agree. Writ application disposed of accordingly.
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