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Case Laws
Showing 41 to 60 of 231 Records
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1989 (4) TMI 300 - KARNATAKA HIGH COURT
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... ... ..... of the appeal. Since the department has sought to recover the entire tax in dispute in the absence of any order being made by the appellate authority on the stay applications and coercive process is being taken to recover the disputed tax, this Court has no alternative but to quash the recovery proceedings. For the reasons stated above, the recovery proceedings taken by the third respondent-Tahsildar, as per annexure-A, is liable to be set aside and it is ordered accordingly. I order issue of mandamus to the second respondent-Deputy Commissioner of Commercial Taxes to consider and dispose of the stay applications of the petitioner within six weeks from the date of receipt of this order, and any recovery that may have to be taken thereafter should be in conformity with the said order. The above direction shall hold good to all similar cases where the appellate authorities have kept the stay applications pending without making any orders on them so far. Writ petitions allowed.
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1989 (4) TMI 299 - MADHYA PRADESH HIGH COURT
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... ... ..... mending Act of 1979, the assessee was liable to pay turnover tax to Government if it had collected the same and that the burden of proving that no turnover tax was collected during the relevant period, was on the assessee. It is true that merely because the assessee had deposited some amount as turnover tax, it cannot be presumed that the assessee had collected turnover tax for the entire relevant period. But to discharge the burden placed on the assessee, the Board has given opportunity to the assessee to produce the relevant material to enable the Additional Commissioner to arrive at a finding in that behalf. On the facts and in the circumstances of the case, it cannot be held that the Board was not justified in remanding the case. 6.. For all these reasons, our answers to questions Nos. (i) and (ii) are in the affirmative and against the assessee. In the circumstances of the case, parties shall bear their own costs of this reference. Reference answered in the affirmative.
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1989 (4) TMI 298 - ORISSA HIGH COURT
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... ... ..... has already come to an end and the appeal can be directed to be disposed of early and further taking into account the fact that the assessee has already paid Rs. 22,60,886 during the pendency of the assessee s earlier writ applications in this Court for the self-same period, we modify the order of the Commissioner dated 1st February, 1989, annexed as annexure-15, and direct that the assessee-petitioner shall deposit a further sum of Rs. 30,00,000 (thirty lakhs) by 29th April, 1989, and on such deposit being made, the balance demand shall remain stayed till the petitioner s appeal is disposed of by the first appellate authority. In the event the amount of Rs. 30 lakhs as directed is not paid by 29th April, 1989, then the order of stay shall stand vacated without any further reference to the Bench. This writ application is accordingly disposed of with the aforesaid direction, but there will be no order as to costs. J. DAS, J.-I agree. Writ application disposed of accordingly.
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1989 (4) TMI 297 - MADHYA PRADESH HIGH COURT
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... ... ..... d have been effected either for consumption as raw material or for use as raw material. The Tribunal, therefore, was not justified in holding that the expression raw material occurring in section 3(1)(b) of the Act qualified the word use and not consumption. 5.. In view of our answer to question No. 2, learned counsel for the parties conceded that question No. 1 did not arise for consideration. We therefore, decline to answer that question. 6.. Our answer to question No. 2, therefore, is that on the facts and in the circumstances of the case, the Tribunal was not justified in holding that the expression raw materials occurring in section 3(1)(b) of the Act qualified only the word use and not consumption . In view of our answer to question No. 2, we decline to answer question No. 1 as that question does not arise. 7.. The reference is answered accordingly. In the circumstances of the case, parties shall bear their own costs of these references. Reference answered accordingly.
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1989 (4) TMI 296 - PATNA HIGH COURT
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... ... ..... . 23.. Following the decisions of the Supreme Court in Alladi Venkateswarlu 1978 41 STC 394 and said other High Courts I hold that atta, maida and sujji, which are obtained merely by reducing the size of wheat grain into smaller particles and powder would be included into item wheat in section 14(i)(iii) and as such should be treated as declared goods under the said statute, as contended on behalf of the petitioner, which I accept. 24.. The writ petition is, accordingly, allowed. The impugned orders passed by the Deputy Commissioner of Commercial Taxes, Dhanbad Urban Circle, Dhanbad (respondent No. 3) contained in annexures 2 series of the writ petition are set aside. Let appropriate writs issue. There will be no order as to costs. 25.. The judgment and order hereinabove will govern the three other writ petitions, namely, C.W.J.C. Nos. 1918 and 2723 of 1984 and 5637 of 1983, which were heard along with this writ petition. S.N. JHA, J.-I entirely agree. Writ petition allowed.
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1989 (4) TMI 295 - RAJASTHAN HIGH COURT
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... ... ..... rein. Sub-clause (iv) of clause (iv) of section 14 expressly includes steel bars in any shape including flats whether in coil form or as straight lengths within the expression iron and steel so defined. It is, therefore, clear that flat iron and steel bars of different sizes manufactured by the assessee from ingots and billets fall within the definition of iron and steel as defined in clause (iv) of section 14 of the Central Sales Tax Act. In view of this conclusion there is no occasion to hold that the goods sold by the assessee fall either under entry at serial No. 45 or the residuary entry at serial No. 79 of the aforesaid notification dated March 8, 1969 as contended by the department or held by the Board of Revenue. Consequently, the revision is allowed. It is held that the above goods sold by the assessee during the relevant period is taxable only at 4 per cent under the entry at serial No. 4 of the aforesaid notification dated July 1, 1975. No costs. Petition allowed.
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1989 (4) TMI 294 - RAJASTHAN HIGH COURT
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... ... ..... notification dated March 8, 1969. This being so, the ordinary rule of construction that products of exempted goods would also be exempt unless a contrary intention appears must be applied. No contrary intention to tax the products of milk or curd other than ghee and butter appears from the aforesaid notification dated March 8, 1969. This being so, cheese, which is admittedly the product of milk or curd, must be held to be exempt from payment of tax by virtue of this entry. Reference may be made to the decision of the Supreme Court in Alladi Venkateswarlu v. Government of Andhra Pradesh 1978 41 STC 394, wherein it was held that the term rice is wide enough to include rice in its various forms whether edible or inedible. On this basis it was held that the term rice as ordinarily understood, would include both parched and puffed rice. The view taken, therefore, finds support from this Supreme Court decision. Consequently, the revision is dismissed. No costs. Petition dismissed.
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1989 (4) TMI 293 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... r and further it has complied with stipulations/ conditions of the eligibility certificate. According to the return filed by the Excise and Taxation Officer-cum-Assessing Authority, Karnal, the petitioner was not entitled to the deferment of tax payment as it had failed to execute the mortgage deed or furnish a bank guarantee for Rs. 40 lacs within a period of 15 days of the receipt of letter (copy annexure P5). That being so, the petitioner has no statutory right to claim the eligibility certificate for the deferment of tax payment with effect from the year of the application, i.e., 1987-88 to 1993-94. The writ petition fails and is dismissed. No costs. From the above discussion, it may not be taken that the State Government is at liberty to decide the applications filed by the industrial units as and when they like to do so. An application has to be decided expeditiously so that the purpose of the amendment in the Act and the Rules is not defeated. Writ petition dismissed.
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1989 (4) TMI 292 - SUPREME COURT
Whether the trust can be compelled to pay by a writ of mandamus?
Held that:- Appeal dismissed. Mandamus cannot be denied on the ground that the duty to be enforced is not imposed by the statute. Mandamus is a very wide remedy which must be easily available 'to reach injustice wherever it is found'. Technicalities should not come in the way of granting that relief under Article 226. therefore, reject the contention urged for the appellants on the maintainability of the writ petition.
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1989 (4) TMI 291 - CEGAT, NEW DELHI
Import - OGL - Confiscation - Misdeclaration of quantity and value - Penalty ... ... ... ... ..... Tax planning may be legitimate provided it is within the framework of law. Colourable devices cannot be part of tax planning and it is wrong to encourage or entertain the belief that it is honourable to avoid the payment of tax by resorting to dubious method. It is the obligation of every citizen to pay the taxes honestly without resorting to subterfuges. rdquo The facts and evidence on record show that Shri Jatinder Uppal placed one order for the entire goods, imported them in the names of five firms and made all arrangements himself for importing the goods and clearing them through Customs. Bringing a charge of abetment against him in the show cause notice was not required in the facts and circumstances of the case. The penalty imposed on him does not deserve to be interfered by us. Penalty is, therefore, confirmed. 32. emsp In view of the foregoing discussions, we do not find any infirmity in the impugned order. We, therefore, uphold the same and dismiss all these appeals.
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1989 (4) TMI 284 - SUPREME COURT
SALE OF UNCLAIMED GOODS — LIABLE TO SALES TAX ON SALES OF UNCLAIMED GOODS — SALES OF UNSERVICEABLE STORES AND SCRAP — RAILWAY A DEALER AND LIABLE TO SALES TAX
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1989 (4) TMI 280 - SUPREME COURT
Whether the entire turnover of cotton was entitled to deduction under section 5(2)(a)(vi) of the Punjab Act?
Held that:- Appeal dismissed. As the entire purchase price of the cotton can be claimed as a deduction, because no part of the cotton after ginning was retained by the respondents. The entire ginned cotton was sold by the respondents to the registered dealers. The retention of the cotton seeds can make no difference. The assessing authority is not entitled to take into account cotton seeds for the purpose of computing the deduction to which the assessee is entitled.
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1989 (4) TMI 268 - HIGH COURT OF KARNATAKA
Oppression and mismanagement –Power of Tribunal on application under sections 397 and 398, Circumstances in which a company may be wound up
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1989 (4) TMI 267 - HIGH COURT OF ORISSA
Winding up - Circumstances in which a company may be wound up, Company when deemed unable to pay its debts
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1989 (4) TMI 252 - HIGH COURT OF RAJASTHAN
Winding up – Custody of company’s property ... ... ... ... ..... liquidator and then to remit the amount to the official liquidator. Consequently, the application is allowed as aforesaid. So far as the claim of the Customs department to the extent of Rs. 31,000 is concerned, the official liquidator shall make the payment to the competent authority, if necessary after taking from the bank a loan on the security of the F. D. Rs., for which permission is accorded. Thereafter, the port authorities at Bombay will sell the goods lying there in the presence of the official liquidator after extensive publicity and in consultation with the official liquidator so that maximum price for the goods is received, remit the price to the official liquidator and file claims as and when claims are invited by the official liquidator. A copy of this order may be sent to the Assistant Manager (Sales), Bombay Port Trust Docks, Bombay, for compliance. The official liquidator shall also contact him for sale of the goods lying there in terms of this court s order.
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1989 (4) TMI 251 - HIGH COURT OF GUJARAT
Compromise and Arrangement ... ... ... ... ..... s owners or in their own right or that they had exercised in the past, acts of hostile title or ownership or ever acted as owners of this land over which they were staying as occupiers of hutments. Consequently, the oral evidence of this witness cannot advance the case of the opponents. As a result of the aforesaid discussion, it becomes obvious that the opponents have failed to establish the plea of adverse possession of the land in question. They, therefore, remain rank trespassers who have no right, title or interest in this land and who are shown not to have completed their ownership by adverse possession. Once this plea is rejected, the result is obvious. The opponents have no right, title or interest to remain in possession of the property in question and to put any impediment in the smooth working of the scheme. Their obstruction has to be removed as they are found to have no legal interest whatsoever in the land. (Rest of the judgment is not material for the reports).
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1989 (4) TMI 236 - CEGAT, CALCUTTA
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... ... ..... . The learned counsel has stated that the matter is very old and their officers had submitted in some cases original documents. However, they are a public sector undertaking, and since the matter is still open, they must have taken some precaution to keep the relevant documents or copies of records or registers etc. In the circumstances it would be expected to them to extend whatever cooperation they can and produce such registers or other records as they may be able to locate, and produce even now in the common interest of both the sides. The Custom House should also make effort to trace the documents which have been produced before them and taking the materials which may be available into account and also such other materials as may be made available to them and the A.C. may reconsider the matter and re-examine the case and finalise the demand and then take such further action as may be called for in terms of the law. With these observations the case is remanded to the A.C.
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1989 (4) TMI 235 - CEGAT, NEW DELHI
Rectification of Mistake ... ... ... ... ..... er 88, is rejected. (ii) The goods in question are not aeroplanes, not aeroplane engine, not aeroplane engine parts and not rubber tyres an tubes used exclusively for aeroplanes. The question is whether they are aeroplane parts. The appellants has produced ample evidence to show that these items which are Boeing 737 passenger cabin chairs, are manufactured by M/s. Boeing Company or their approved vendors as per special standards of airworthiness. They are catalogued parts of Boeing 737 having specific catalogue numbers. They are also declared for Customs purposes as aircraft parts. In the circumstances, confirming the view taken by this Bench in Order No. 644/87-D, dated 12-8-1987 -1988 (38) E.L.T. 679, we direct that the impugned goods would be entitled to the benefit of Notification No. 145/77-Cus. Ordered accordingly with consequential relief. Appeal partly allowed. The ROM is allowed in terms of this amendment of our earlier Order No. 558/88-D 1988 (37) E.L.T. 420 (Tri.)
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1989 (4) TMI 234 - CALCUTTA HIGH COURT
Civil suit - Bailee’s liability ... ... ... ... ..... ovide such an opportunity. Very rightly commented by the learned lawyer on behalf of the respondent-authorities that by no stretch of imagination a multinational company like I.T.C. could be considered a weaker party over which the Port Trust Authorities tried to overreach or take an undue advantage. But the fact remains that the claim admittedly was not an unfair claim or it is not honest. Admittedly, the goods so consigned had been pilfered. 12. Considering that it was only a claim for Rs. 28,257.22 this Court feels that although the Court allows the appeal by setting aside the impugned judgment, there should be no order as to costs in favour of the successful appellant. 13. The appeal is disposed of accordingly. 14. At the instance of the learned lawyer appearing on behalf of the appellant, this Court passes a decree for Rs. 28,257.22. This Court passes no order for payment of interim interest but the decretal amount will carry interest at the rate of 6 per cent per annum.
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1989 (4) TMI 233 - CEGAT, DELHI
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... ... ..... leas advanced on both sides. I find that it is the case of the appellant himself that the respondent company could follow a correct procedure either under Rule 56-B or under Rule 96-D. In other words, they were not required to pay duty on the bleached cotton fabric which was initially cleared on payment of duty in the first instance. It is this very duty which has been claimed by the appellant by way of refund. Without going into the merits of question whether the process undertaken by the respondent company is covered under the provisions of Rule 173-L or not, I am inclined to agree with the observation of the learned lower appellate authority that a procedural lapse should not come in the way of the benefit due to an assessee. There are any number of decisions of the Tribunal on this aspect one such decision is 1987 (29) E.L.T. 275 Sundram Fasteners Ltd. v. CCE, Madurai . In the result, the appeal is dismissed and the consequential refund be given to the respondent company.
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