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Indian Oil Corporation Ltd. and ors. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 10A and 11; Assam General Sales Tax Rules, 1993 - Rules 19A; Central Sales Tax Act, 1956 - Sections 44AB

Advocate for Appellant : A.K. Saraf, B.P. Todi and G.K. Joshi, Senior Advs., K.K. Gupta, R.K. Agarwal, P. Baruah, M.P. Kejriwal, S.K. Kejriwal, S. Kejriwal, R.K. Joshi, U. Chakrabarty, O.P. Bhati, A. Biswas, N.K. Jain, S. Kat

P.G. Agarwal, J.1. In this batch of writ petitions, which are disposed of by this common judgment, the petitioners have challenged the validity and legality of the provisions of Section 10A of the Assam General Sales...

Radhabari Tea Co. P. Ltd. Vs. Mridul Kumar Bhattacharjee and ors.

Court : Guwahati

Subject : Company

Reported in : [2010]153CompCas579(Gauhati)

Advocate for Appellant : Mr. M. Ali, Mr. Ali

I.A. Ansari, J.1. The appellant, a private limited company, was, originally, incorporated, under the Companies Act, 1930, and is, therefore, an 'existing company' within the meaning of the provisions of the Companies Act, 1956. The appellant-company...

Kaziranga Tobaco Products Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Constitution of India - Article 226; Industries (Development and Regulation) Act, 1951

Advocate for Appellant : Ashok Desai, P.K. Goswami, G.N. Sahewalla, A.K. Saraf, A.K. Goswami, P. Bora, Md. Aslam, S.K. Agarwalla, K.K. Gupta, T. Baidya, S. Saikia, D. Baruah, S. Senapati, S. Sarma, A.N. Choudhury, U. Bhattach

P.G. Agarwal, J.1. This batch of 23 writ petitions are disposed of by this common judgment and order.2. We have heard Shri Ashok Desai, Sr. Advocate, Shri P.K. Goswami, Sr. Advocate, Shri G.N. Sahewalla, Sr. Advocate,...

Bongaigaon Refinery and Petrochemicals Ltd. Vs. Commissioner of Taxes ...

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 2(34)

Advocate for Appellant : A.K. Saraf, K.K. Gupta and S.K. Agarwal, Advs.

1. The question to be answered in this petition is whether the amount received from the Oil Pool Account maintained and administered by the Oil Coordination Committee is exigible to sales tax as per provisions of...

Bongaigaon Refinery and Petrochemicals Ltd. Vs. Commissioner of Taxes ...

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Section 2(34)

Reported in : (2003)1GLR524

Advocate for Appellant : A.K. Saraf, ;K.K. Gupta and ;S.K. Agarwal, Advs.

1. The question to be answered in this petition is whether the amount received from the Oil Pool Account maintained and administered by the Oil Coordination Committee is exigible to sales tax as per provisions of...

Mahabir Coke Industries Pvt. Ltd. Vs. Commissioner of Taxes and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 65A; Central Sales Tax Act, 1956 - Sections 9(2), 10 and 178(4)

Advocate for Appellant : A.K. Saraf, K.K. Gupta and S. Agarwal, Advs.

Amitava Ray, J.1. The subject-matter of challenge in this batch of writ petitioners are the order dated 28.10.1998 passed by the Superintendent of Taxes , Jalukbari Check Post, Guwahati, respondent No. 2 assessing the petitioner company...

Greenview Restaurant Vs. Assistant Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132(4), 143(2) and 143(3)

Advocate for Appellant : A.K. Saraf and D. Baruah, Advs.

Amitava Roy, J. 1. By these appeals, the appellant has assailed the judgment and order dated March 11, 2002, passed by the Income-tax Appellate Tribunal, Gauhati Bench, Guwahati (hereinafter referred as the 'Tribunal'), disposing of I....

Eastern Enterprises and anr. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 2(1), 2(34), 3, 3(1), 3(4), 3(5), 5, 5(1), 17(4), 18, 33, 33(1), 34, 35(1), 37, 36(1), 36(2) and 36(3); Andhra Pradesh General Sales Tax Act, 1957; Assam General Sales Tax Rules - Rule 7; Orissa Sales Tax Act - Sections 23(2) and 23(4); Orissa Sales Tax Rules - Rule 80

Advocate for Appellant : A.K. Saraf, Sr. Adv., D. Baruah, N. Hawelia and M.L. Gope, Advs.

D. Biswas, Ag. C.J.1. The Writ Petitions (C) Nos. 5342, 5343 and 5344 of 2004 are taken up together for disposal.2. The petitioner No. 1 in all the three writ petitions is a partnership firm having...

The Assam Tribune Vs. Commissioner of Income Tax and anr.

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 43B, 139(1), 254, 254(1) and 260A; Indian Income Tax Act, 1922 - Sections 33(4); Income Tax (Appellate Tribunal) Rules, 1963 - Rule 11

Advocate for Appellant : A.K. Saraf, K.K. Gupta, A.K. Agarwal and S. Saikia, Advs.

B.P. Katakey, J.1. This appeal under Section 260A of the Income-tax Act, 1961, is preferred by the assessee against the order dated July 31, 2000, passed by the learned Income-tax Appellate Tribunal, Guwahati Bench, Guwahati, in...

Assam Tribune (Since Dissovled) Vs. Deputy Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139(1), 139(8), 215, 260A, 270, 271(1), 271B, 272A(2), 272B(1), 272BB(1) and 273(2); Income Tax Rules - Rules 40(5) and 117A

Advocate for Appellant : A.K. Saraf, S. Chetia, D. Baruah, S. Agarwalla and K. Jain, Advs.

P.G. Agarwal, J.1. Heard. Dr. A. K. Saraf, learned senior counsel assisted by Mr. S. Chetia appearing on behalf of the appellant, and Mr. U. Bhuyan, learned standing counsel for the respondent.2. This is an appeal...