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Shree Jagannath Packers and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : CivilSales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6, 7 and 12; Central Sales Tax Act, 1956 - Sections 8(5) and 13(3); State Financial Corporation Act, 1951 - Sections 29; Orissa General Clauses Act, 1937 - Sections 22; Punjab General Clauses Act, 1898 - Sections 19; Bihar Finance Act - Sections 7; Customs Act, 1962 - Sections 25 and 25(1); Electricity Supply Act - Sections 49; Rajasthan Sales Tax Act, 1954 - Sections 4(2); East Punjab Public Safety Act - Sections 20 and 36(1); General Clauses Act, 1897 - Sections 21; Central Sales Tax (Deferment of Payment of Taxes) Orissa Rules, 1990; Constitution of India - Articles 14, 154(1), 154(2), 161, 162 and 166(3)

Reported in : [2005]141STC26(Orissa)

A.K. Patnaik, J.1. This batch of writ petitions relate to withdrawal of sales tax incentives granted by the State Government of Orissa under different Industrial Policy Resolutions (in short, 'IPR'). Since common … the date of commencement of commercial production. This was followed up by Finance Department notifications under the Orissa Sales Tax Act, 1947 granting the said exemptions. Encouraged by the said declaration, the petitioner set up a small-scale industrial

Chhota Bhai Jetha Bhai Patel and Co. Vs. Commissioner of Sales Tax

Court : Chhattisgarh

Subject : Sales Tax

Acts : Madhya Pradesh General Sales Tax Act, 1958 - Sections 18(6), 38(1), 39, 39(1), 39(2), 44(1), 44(3) and 44(5); ;Central Sales Tax Act

Reported in : [2005]142STC603(NULL)

ORDERA.K. Patnaik, C.J.1. This is a reference under Section 44(3) of the Madhya Pradesh General Sales Tax Act, 1958.2. The facts as stated in the statement of case drawn up by the Board of Revenue … leaves at Rajnandgaon. For the period November 5, 1964 to October 24, 1965 the applicant was assessed for sales tax under the M.P. General Sales Tax Act (for short, 'the State Act') and as well as under the

Conwood Cement Co. Pvt. Ltd. Vs. M.G. Bagle and ors.

Court : Mumbai

Subject : Civil

Reported in : 1994(2)BomCR554

of the Fixed Assets with a ceiling of Rs. 12.5 Lakhs. The Scheme also, inter alia, gave a Sales Tax Incentive as set out therein, as a result of which the industry in question would be entitled to … therein, as a result of which the industry in question would be entitled to exemption from payment of Sales Tax, General Sales Tax or Purchase Tax payable under the local Sales Tax Law, on purchase of raw materials

Oswal Fats and Oils Vs. State of Punjab and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Punjab General Sales Tax (Department and Exemption) Rules, 1991 - Rules 1(2)(3), 1(3), 4, 4(1), 4(3)(4), 4A, 4A(1), 4A(2), 4B, 4B(1), 5 and 12; Punjab General Sales Tax Act, 1948 - Sections 10A, 20, 27, 27(1) and 30A; ;Companies Act, 1956; Constitution of India - Articles 5, 6 and 7; General Insurance Business (Nationalization) Act, 1972; General Insurance Business (Nationalization) Rules, 1973 - Rule 2(2); Income Tax Act, 1961 - Sections 30 to 43A and 44; Central Excise Act, 1944 - Sections 8; Madhya Pradesh Sales Tax Act - Sections 12; Central Excise Rules, 1944 - Rule 8(1)

Reported in : [2002]128STC116(P& H)

mandamus directing the respondents to implement the Industrial Policy, 1996 and the Industrial Incentive Code, 1996 and grant sales tax deferment to the petitioner on the total production. The other prayer made in the petition is to direct … petition is to direct the respondents to withdraw the notices issued to the petitioner for non-filing of the sales tax returns and to refund the excess sales tax deposited during the quarters ending in June, 1999 and September,

Varun Polymol Organics Ltd. and Another Vs. State of Maharashtra and O ...

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax, 1959 - Sections 2(12B), 2(12C), 2(28), 2(29), 2(32), (35) and (36), 3, 38, 38 (4), 41, 41(1) and B; Central Sales Tax Act, 1956 - Sections 4, 6A, 8 and 8(5)

Reported in : 1995(3)BomCR502

in district Raigad manufacturing pesticides covered under entry 31 of Schedule C, Part II appended to the Bombay Sales Tax Act, 1959. The 1st petitioner has several branches within the State as well as outside the State. The … within the State as well as outside the State. The 1st petitioner holds registration certificates under the Bombay Sales Tax Act, 1959 as well as the Central Sales Tax Act, 1956. The 2nd petitioner is the director of

Commissioner of Sales Tax Vs. Hansraj Vishram Ravani

Court : Mumbai

Subject : Direct Taxation

Acts : Bombay Sales Tax (Procedure) Rules, 1954 - Rules 2 and 47(1); ;Bombay Sales Tax Act, 1953 - Sections 14, 15, 43 and 44; Bombay Sales Tax Laws Act, 1959 - Sections 52

Reported in : (1977)6CTR(Bom)368

Madon, J. 1. This is a group of eight References under S. 34(1) of the Bombay Sales Tax Act, 1953 (hereinafter referred to as 'the said Act'), which can conveniently be disposed of by a common … under the said Act. The place of business of the Respondents was situate within the jurisdiction of the Sales Tax Officer, Licence Circle, III Division, Bombay. At the relevant time, the Sales Tax, Officer, Licence Circle, III Division,

Deputy Commissioner (C.T.), Coimbatore Division, Coimbatore Vs. M. Mur ...

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 3, 3(1), 3(2), 8, 12, 22 and 22(2)

Reported in : [1985]58STC143(Mad)

consideration in this case is whether they levy of penalty under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959, read with section 3(2) of the Tamil Nadu Sales Tax (Surcharge) Act, 1971, could legally be … 22(2) of the Tamil Nadu General Sales Tax Act, 1959, read with section 3(2) of the Tamil Nadu Sales Tax (Surcharge) Act, 1971, could legally be justified. The assessee is a dealer in Tiruchengode. Tiruchengode area is exempted

M.C. Shanmukhan Vs. Vachali Jayalakshmi and anr.

Court : Kerala

Subject : Sales Tax

Reported in : [1987]67STC334(Ker)

On hearing counsel on both sides, we felt that the relevant files of the firm 'PLASTO' in the Sales Tax Office, Tellicherry, should be summoned. We passed an order to that effect and directed the Sales Tax Officer, … the Sales Tax Office, Tellicherry, should be summoned. We passed an order to that effect and directed the Sales Tax Officer, Tellicherry to be present in court along with the relevant files of the firm 'PLASTO' on 9th

Thiru Arooran Sugars Ltd. Vs. the State Industries Promotion Corporati ...

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu General Sales Tax Act; Central Sales Tax Act

Reported in : (2007)9VST614(Mad)

above declared 105 taluks of this State as industrially backward for the purposes of grant of interest free sales tax loan, interest free sales tax deferral, state capital subsidy, etc.2. With a view to correct regional imbalances in … this State as industrially backward for the purposes of grant of interest free sales tax loan, interest free sales tax deferral, state capital subsidy, etc.2. With a view to correct regional imbalances in the industrialisation in the State

Commissioner of Sales Tax Vs. Kalidas Mulji

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 3, 3(1), 14, 30, 30(1), 42, 44, 52, 70, 77 and 77(1)

Reported in : [1985]58STC166(Bom)

Smt. Sujata V. Manohar, J.1. Respondent M/s. Kalidas Mulji is a registered dealer under the Bombay Sales Tax Act, 1953. The original assessment proceedings in respect of the respondent for the period 1st April, 1959 to … respect of the respondent for the period 1st April, 1959 to 31st December, 1959 were initiated before the Sales Tax Officer, B-Ward, Bombay. Thereafter on receipt of information that the respondent was not keeping a correct account of