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Shaw Scott Distilleries Private Ltd. and anr. Vs. Sales Tax Officer an ...

Court : Allahabad

Subject : Sales Tax

Reported in : [1983]54STC344(All)

Advocate for Appellant : V.D. Singh, Adv.

V.K. Mehrotra, J.1. On the night between 4th and 5th September, 1981, a truck bearing registration No. MPU-6238 was intercepted at the Kotwan Check Post established by the sales tax department and it was discovered that...

Commissioner of Sales Tax Vs. Har Dahai Mal Gulzari Lal

Court : Allahabad

Subject : Sales Tax

Reported in : [1976]39STC197(All)

Advocate for Appellant : V.D. Singh, Adv.

R.M. Sahai, J.1. The following question has been referred for opinion of this court :Whether, on the facts and in the circumstances of the case, the additional revising authority was right in holding that the appeal...

Western India Company Vs. Commissioner of Sales Tax

Court : Allahabad

Subject : Sales Tax

Reported in : [1987]67STC181(All)

Advocate for Appellant : V.D. Singh, Adv.

Anshuman Singh, J.1. This is a revision filed by the assessee under Section 11(1) of the U. P. Sales Tax Act (hereinafter referred to as the Act) against the judgment dated February 20, 1986, passed by...

Commissioner of Sales Tax Vs. Dharamdas Naresh Chand

Court : Allahabad

Subject : Sales Tax

Reported in : [1980]45STC289(All)

Advocate for Appellant : Standing Counsel

C.S.P. Singh, J.1. The assessee dealt in ready-made garments and iron netting. During the assessment year 1967-68, its turnover was taxed at the rate of six per cent. The assessment order was passed on 27th September,...

Commissioner of Sales Tax Vs. New Central Jute Mills Co. Ltd.

Court : Allahabad

Subject : Sales Tax

Reported in : [1980]45STC360(All)

Advocate for Appellant : Standing Counsel

C.S.P. Singh, J.1. The Sales Tax Officer has imposed penalty under Section 15-A(1)(a) of the U.P. Sales Tax Act. At the time the penalty was imposed, there was no provision corresponding to Section 15-A(1)(a) in Section...

Commissioner of Sales Tax Vs. Murari Brothers

Court : Allahabad

Subject : Sales Tax

Reported in : [1980]46STC88(All)

Advocate for Appellant : The Standing Counsel

C.S.P. Singh, J.1. The revising authority has referred the following question of law for the opinion of this Court :Whether, on the facts and in the circumstances of the case, the Additional Judge (Revisions), Sales Tax,...

Agra University Press Paliwal Park Vs. Commissioner of Sales Tax

Court : Allahabad

Subject : Sales Tax

Reported in : [1984]56STC317(All)

C.S.P. Singh, J.1. The assessee owns a printing press and supplies printed materials in the shape of envelopes, examination papers, certificates, result sheets, etc. In the assessment year 1972-73, it entered into an agreement with the...

Commissioner, Sales Tax Vs. P.K. Rajendra and Company

Court : Allahabad

Subject : Sales Tax

Reported in : [1979]43STC228(All)

Advocate for Appellant : The Standing Counsel

C.S.P. Singh, J.1. The revising authority has referred the following question of law for opinion of this Court:Whether, on the facts and in the circumstances of the case, the Additional Judge (Revisions), Sales Tax, Meerut Range,...

Commissioner, Sales Tax Vs. Sada Nand Arya

Court : Allahabad

Subject : Sales Tax

Reported in : [1979]43STC396(All)

Advocate for Appellant : The Standing Counsel

C.S.P. Singh, J.1. The Commissioner of Sales Tax has come up by way of this reference for opinion on the two questions hereinafter set out:(1) Whether Section 9 of the Central Sales Tax Act, as amended...

U.P. State Cement Corporation Ltd. Vs. Commissioner of Sales Tax

Court : Allahabad

Subject : Sales Tax

Reported in : [1979]43STC476(All)

Advocate for Appellant : R.R. Agarwal and ; R.K. Agarwal, Advs.

C.S.P. Singh, J.1. The Revising Authority, Varanasi, has referred the following three questions for the opinion of this Court:(1) Whether, on the facts and circumstances of this case, the supply of cement from 'Churk Cement Factory'...