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Union Medical Agency Vs. the State of Gujarat Overruled

Court : Gujarat

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 2, 2(25), 3, 4, 4(1), 6, 7, 7(1), 7(2), 7(3), 8, 9, 10, 11, 12, 13, 14, 19, 19(6), 22, 22(1), 32, 33, 34, 35, 36, 37, 38, 46, 47, 48 and 61; Central Sales Tax Act, 1956 - Sections 2, 4(2), 6, 7, 7(1), 8, 8(1), 8(2), 8(2A), 8(3), 8(4), 8(5), 14 and 15

Reported in : [1973]31STC396(Guj)

Advocate for Appellant : S.L. Modi, Adv.

Desai, J.1. An interesting question of law arises for our determination in this reference. The question is whether the expression 'registered dealer' in clause (ii) of section 8 of the Bombay Sales Tax Act, 1959 (hereinafter...

Vishwa and Co. Vs. State of Gujarat

Court : Gujarat

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1953 - Sections 16(2), 16(4), 16(5) and 34(1); Code of Civil Procedure (CPC), 1908; Bombay Sales Tax Rules, 1959 - Rules 4 and 10

Reported in : AIR1967Guj19; [1966]17STC581(Guj)

Advocate for Appellant : S.L. Mody, Adv.

Bhagwati, J.(1) Two questions of law are submitted for our opinion in this reference, one raises the issue as to which is the proper entry of Schedule B to Bombay Sales Tax Act, 1953 under which...

Vadodara Jilla Hybrid Utpadkoni Sahakari Mandali Ltd. Vs. the State of ...

Court : Gujarat

Subject : Sales Tax

Acts : Gujarat Sales Tax Act, 1969 - Sections 29(1) and 67

Reported in : [1982]50STC108(Guj)

Advocate for Appellant : S.L. Modi, Adv.

Shukla, J. 1. To start with, we may state the relevant facts which have given rise to a group of reference cases. The applicant, M/s. Vadodara Jilla Hybrid Utpadkoni Sahakari Mandali Limited, is a co-operative society...

Mansatta Industries Pvt. Ltd. Vs. the State of Gujarat

Court : Gujarat

Subject : Sales Tax

Acts : Gujarat Sales Tax Act, 1969 - Sections 69(1)

Reported in : [1982]50STC194(Guj)

Advocate for Appellant : S.L. Mody, Adv.

Mehta, J. 1. At the instance of the assessee, the Gujarat Sales Tax Tribunal has referred the following question to us for our opinion under section 69(1) of the Gujarat Sales Tax Act, 1969 (hereinafter referred...

Saurashtra Calcine Bauxite and Allied Industries Vs. State of Gujarat

Court : Gujarat

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 8(3); Gujarat Sales Tax Act, 1969 - Sections 2(28), 15, 49, 49(2) and 69; Kerala General Sales Tax Act, 1963 - Sections 5, 5A and 5A(1)

Reported in : 1994(45)ECC17

Advocate for Appellant : J.S. Joshi and; S.L. Modi, Advs.

S.D. Dave, J. 1. This common judgment shall govern the disposal of these two sales tax references arising under section 69 of the Gujarat Sales Tax Act, 1969. 2. Sales Tax Reference No. 10 of 1987...

C. Gokaldas and Co. and ors. Vs. the State of Gujarat

Court : Gujarat

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1953 - Sections 10, 34 and 66(1); Bombay Sales Tax (Exemptions, Set-off and Composition) Rules, 1954 - Rule 12(1A); Income-tax Act ; Madras General Sales Tax Act, 1939

Reported in : (1965)0GLR601; [1966]17STC138(Guj)

Advocate for Appellant : I.M. Nanavaty and; S.L. Mody, Advs.

Bhagwati, J.1. The short question that arises for consideration in these references is whether the assessees are entitled to remission of purchase tax paid by them on purchase of raw tobacco under rule 12(1A) of the...

The State of Gujarat Vs. Patel Kalidas Naranbhai

Court : Gujarat

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1953 - Sections 10A and 66(1); Bombay Sales Tax (Exemptions, Set-off and Composition) Rules, 1954 - Rule 12(1-A); Income-tax Act

Reported in : [1966]17STC245(Guj)

Advocate for Appellant : B.R. Sompura, Assistant Government Pleader and; M.G. Doshit, Additional Government Pleader

Bhagwati, J.1. A question of some nicety and importance arises on this reference. The question is whether on a true construction Rule 12(1-A) of the Bombay Sales Tax (Exemptions, Set-off and Composition) Rules, 1954, entitles a...

The State of Gujarat Vs. Gujarat Small Industries Corporation Ltd.

Court : Gujarat

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 7(1); Gujarat Sales Tax Act, 1969 - Sections 9(4)

Reported in : [1983]53STC187(Guj)

Advocate for Appellant : R.P. Bhatt, Assistant Government Pleader, i/b.,; Bhaishanker Kanga and Girdharlal

Surti, J. 1. The Sales Tax Tribunal, Ahmedabad, had referred to this Court the following questions of the law for our decision : '(1) Whether, on the facts and in the circumstances of this case, the...

Commissioner of Sales Tax, Gujarat State Vs. India Cutlery Stores, Sur ...

Court : Gujarat

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 6, 7 and 61

Reported in : [1971]27STC548(Guj)

Advocate for Appellant : B.R. Shah,; R.M. Gandhi, Advs. and; H.V. Chhatrapati

Desai, J.1. The Gujarat Sales Tax Tribunal (hereinafter referred to as 'the Tribunal') has referred to this court under section 61 of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the Act'), the following...

income-tax Officer Vs. Mahendra Electricals Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1991)37ITD529(Ahd.)

1. All these appeals relate to assessment year 1983-84. Hence we find it convenient to dispose of all these appeals by this common order.2. We will first deal with the assessee's appeals relating to assessment order...