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TMI Blog1981 (2) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... and its total income was assessed by the ITO at Rs. 59,240. The firm owned four kilns and collected four amounts of Rs. 2,363, Rs. 435, Rs. 2,772 and Rs. 5,234 as royalty from various customers. In the absence of a mining lease agreement between the State Govt. and the brick-kiln owners the royalty was held to be not payable, by a Full Bench of this court in Amar Singh Modi Lal v. State of Haryana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, AIR 1972 P H 356 [FB] as taxable for any assessment year earlier than 1972-73 assessment year ? " The Tribunal rejected the application with the following observations : " In view of the fact that the assessee had conceded before us that the amounts in question did constitute income receipts in the hands of the assessee and that there is no dispute about the proposition that the law appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal in view of the admission of the assessee that the amounts in question did constitute income receipts in the hands of the assessee during the accounting year. It is not disputed by the earned counsel for the Revenue that the other question as to whether the four amounts of royalty have been correctly included in the income of the assessee does arise from the order of the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount realised by it as sales tax in the State exchequer, because it took the position that the statutory provision creating that liability upon it was not valid, or refund it to the persons from whom it had been collected. On these facts it was held that the sum of Rs. 32,986 realised as sales tax by the appellant in its character as an auctioneer formed part of its trading or business receipts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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