Allahabad Court February 1970 Judgments
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Commissioner, Sales Tax Vs. Ajay Metal Products
Court: Allahabad
Decided on: Feb-23-1970
Reported in: [1970]26STC433(All)
R.L. Gulati, J.1. Under Section 11(1), U.P. Sales Tax Act, the Additional Judge (Revisions) Sales Tax, Agra, has submitted the statement of the case and has invited the opinion of this court on the following question of law :-Whether the steel doors are hardwares taxable at 3 per cent. or building materials taxable at 2 per cent. 2. The assessee manufactures and sells steel almirahs and steel doors. The dispute relates to the turnover of steed doors in respect of the assessment year 1963-64. The department assessed his turnover at the rate of 3 per cent. treating it to be an article of hardware, whereas the assessee contended that the out-turn should have been assessed at 2 per cent. as building material under Section 3 of the Act. In S.T.R. No. 576 of 1968* decided on the 13th November, 1969, a Division Bench of this court, while dealing with a similar question relating to steel trunk, has pointed out the distinction between the hardware industry and the iron and steel industry as is ...
Kores (India) Limited Vs. State of Utter Predesh and anr.
Court: Allahabad
Decided on: Feb-20-1970
Reported in: [1970]26STC126(All)
R.S. Pathak, J.1. The petitioner deals in carbon-paper, typewriter ribbons, stapler machines and stapler pins. These goods are sent from the head office at Bombay to the branch office at Kanpur and from there sold in the State of Uttar Pradesh.2. For the assessment year 1966-67, assessment proceedings were taken by the Sales Tax Officer and by his order dated 22nd July, 1969, he assessed the turnover of carbon-paper for the period 1st April, 1966 to 30th June, 1966, as liable to tax at two per cent. Under Section 3 of the U.P. Sales Tax Act and that for the period 1st July, 1966 to 31st March, 1967, at the rate of six per cent. with reference to the entry 'paper other than hand-made paper' in Notification No. ST-3124/X-1012 (4)-1964 dated 1st July, 1966. By the same order he also assessed the turnover of typewriter ribbons at the rate of ten per cent. with reference to the entry 'typewriters, duplicating machines, calculating machines and tabulating machines and parts thereof' in Notif...
Premier Motors (P.) Ltd. Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Feb-19-1970
Reported in: [1970]26STC402(All)
R.L. Gulati, J.1. Under Section 11(1) of the U.P. Sales Tax Act, the Judge (Revisions) Sales Tax, U.P., Lucknow, has submitted this statement of the case with the following question of law for the opinion of this court :Whether on the facts and circumstances of this case as discussed in my order dated 23rd May, 1968 and in the order of the appellate court, dated 23rd April, 1965, the applicant was entitled to get the witnesses relied upon by the assessing authority examined in his presence and further whether he was entitled to cross-examine them.2. The assessee M/s. Premier Motors (Pvt.) Ltd., Lucknow, is a dealer in motor vehicles. In respect of the assessment year 1958-59 the assessee disclosed a gross turnover of Rs. 35,79,753 and a net turnover of Rs. 21,98,063. While computing its net turnover the assessee had excluded a sum of Rs. 6,66,418.36 being the sale proceeds of 28 vehicles sold at Solan and not at Lucknow. The assessing authority came to the conclusion that out of 28 veh...
Commissioner, Sales Tax Vs. Balwant Singh Jag Roshan Lal
Court: Allahabad
Decided on: Feb-18-1970
Reported in: [1970]26STC129(All)
Satish Chandra, J.1. The Additional Judge (Revisions) Sales Tax has submitted this statement of the case for the opinion of this court on the following question of law :-Whether black salt is included in the word salt used in Section 4(1 )(a) of the U.P. Sales Tax Act and if so is it exempt from U.P. sales tax ?2. The question relates to the assessment year 1958-59. The assessee manufactures and sells black salt. His return disclosed a turnover of Rs. 14,072.14 and was accepted, but his claim that black salt was exempt from sales tax under Section 4(l)(a), U.P. Sales Tax Act, was not accepted and the assessing authority levied the tax at the rate of two per cent. The assessee went up in appeal but failed. The Additional Judge (Revisions) Sales Tax held that Section 4 used the word salt and not common salt. Black salt was one of the species of salt and was covered by the word salt used in Section 4 of the Act. He, therefore, allowed the revision and set aside the assessment order. At th...
Commissioner, Sales Tax Vs. Kanpur Udyog Bhandar
Court: Allahabad
Decided on: Feb-18-1970
Reported in: [1970]26STC431(All)
R.L. Gulati, J.1. This and the connected reference under the U.P. Sales Tax Act have been submitted by the Judge (Revisions) Sales Tax, Lucknow, for the opinion of this court on the following common question of law :Whether before 1st June, 1963, on which date the Notification No. ST-2104/X-902 (16)/52 was published in the U.P. Gazette 'iron buckets' were taxable at 3 per cent. under Notification No. ST-1367/X-1045(19)/1960 dated 5th April, 1961, or were they taxable at 2 per cent. only as unclassified item under Section 3 2. The assessment years involved are 1961-62 and 1962-63. In the net taxable turnover was included the sale proceeds of iron buckets, which was assessed at 3 per cent. as falling within item No. 7 of Notification No. 1367/X-1045(19)/1960 dated 5th April, 1961, which reads 'mill-stores. and hardwares'. The assessee's contention that iron buckets do not fall in that entry was not accepted by the Sales Tax Officer, but it was accepted eventually by the Judge (Revisions)...
Indian Ceramic House Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Feb-13-1970
Reported in: [1970]26STC413(All)
Satish Chandra, J.1. The Additional Judge (Revisions), Sales Tax, Agra, has submitted this statement of case under Section 11(1) of the U.P. Sales Tax Act and has invited the opinion of this court on the following question of law :Whether liquid gold was rightly taxed as chemical. If not whether it is taxable as an unspecified item or as bullion2. The three connected references relate to the assessment years 1956-57 under the U.P. Sales Tax Act and 1957-58 under the U.P. Sales Tax Act and the Central Sales Tax Act.3. The assessee manufactures and sells liquid gold. The assessee claimed that liquid gold was taxable either as bullion or specie or as an unclassified item. It was not a chemical. The assessing authority, however, did not accept this contention. He held that it was chemical and, as such, liable to tax at the rate of one anna per rupee and not at the rate of four annas per cent. either as bullion or specie or as an unclassified item. The Judge (Appeals) confirmed the finding ...
Commissioner, Sales Tax Vs. Ganga Ram Ghurey Lal
Court: Allahabad
Decided on: Feb-13-1970
Reported in: [1971]27STC109(All)
R.L. Gulati, J.1. The Additional Judge (Revisions) Sales Tax, Agra, has submitted this reference at the instance of the Commissioner of Sales Tax, U.P., Lucknow, under Section 11(3) of the U.P. Sales Tax Act and invited the opinion of this court on the following question of law:'Whether sales made through the commission agents can be added to the other turnover of the assessee for purposes of fixing his gross sales?2. The assessee is a dealer in food-grains, oil-seeds and gur. In respect of assessment years 1960-61 and 1961-62 it filed returns of its turnover showing gross sales of Rs. 4,368 and Rs. 3,773 for the two years respectively. These figures were not accepted by the Sales Tax Officer and were enhanced to Rs. 6,583 and Rs. 10,383 for the two years respectively. Even the enhanced figures of sales are below the minimum taxable limit which is Rs. 12,000 per year. The assessee would, therefore, have not been liable to any tax. The assessee, however, had made certain sales through c...
State of Uttar Pradesh Vs. the District Judge, Faizabad and ors.
Court: Allahabad
Decided on: Feb-12-1970
Reported in: AIR1971All229
ORDERJagmohan Lal, J. 1. An objection under the Indian Forest Act was filed by opposite party No. 3 which was decided by the Forest Settlement Officer under Section 11 of that Act. Against that order, an appeal was filed under Section 17 which was dismissed by the District Judge Faizabad opposite party No. 1 on two preliminary grounds that the memo of appeal was signed by a person who was not authorised to do so and that this memo of appeal was not properly presented. The Forest Department of the State Government feeling dissatisfied with this order of the District Judge has filed this Writ Petition which was contested on behalf of opposite party No. 3.2. I heard the learned Counsel for the parties. The learned Counsel for the petitioner referred to Section 17 of the Forest Act which as amended in its application to this State provides that any person who has made a claim under this Act, or any Forest Officer or other person generally or specially empowered by the State Government in t...
Deewan Chand Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Feb-11-1970
Reported in: AIR1971All200
ORDERG.C. Mathur, J.1. An auction for the grantof leases in respect of certain lots was held in 1967 by the Forest Department. The petitioner purchased two lots Nos. 39 and 55, Lot No. 39 consisted of 202 acres of land and Lot No. 55 consisted of 125 acres of land. The auction in favour of the petitioner was confirmed on July 12, 1967. Thereafter there was some dispute between the parties and, ultimately, the lease in respect of Lot No. 55 was cancelled on October 7, 1968, and the lease in respect of Lot No. 39 was cancelled on October 28, 1968. Subsequently, the lots were reauctioned but they fetched a much lower price than that which the petitioner had agreed to pay. The Forest Department called upon the petitioner to pay a sum of Rs. 1,72,423/-, being the difference between the amount agreed to be paid by the petitioner and the amount which the lots fetched at the re-auction after giving credit for the payments already made by the petitioner. The petitioner not having paid this amou...
Bhaiya Lal Sharma and ors. Vs. Sales Tax Officer and anr.
Court: Allahabad
Decided on: Feb-11-1970
Reported in: [1970]26STC458(All)
Satish Chandra, J.1. The question is whether a person who carries on the business of sale of country liquor under an annual licence can be said to have commenced business during the course of an assessment year.2. The petitioners are dealers registered under the U.P. Sales Tax Act. They do the business of selling country liquor under a licence granted to them by the excise authorities. The licence runs for a year commencing from 1st April and ending on the following 31st March. The petitioners took the requisite licence commencing from the 1st April, 1969 and continuing up to the 31st March, 1970. On the 17th June, 1969, the Sales Tax Officer, Hardoi, passed an ex fiarte provisional assessment order for the month of April, 1969. He also passed a similar order for the months of May and June, 1969, on the 20 th of August, 1969. The petitioners in due course submitted their return for the first quarter of the assessment year 1969-70 on the 11th July, 1969. In it they denied their liabilit...
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