Allahabad Court January 1976 Judgments
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M/S. Mohta Trading Co., Varanasi Vs. Commissioner of Sales Tax, U.P. L ...
Court: Allahabad
Decided on: Jan-05-1976
Reported in: (1976)5CTR(All)68
A. Banerji, J. - These are three references under section 11(1) read with section 11(3) of the U.P. Sales Tax Act submitted by the Additional Revising Authority Sales Tax, Gorakhpur, at the instance of the assessee. The question submitted for the decision of the Court is :-'Whether on the facts and in the circumstances of the case, the Addl. Revising Authority, Gorakhpur Range, Gorakhpur was justified in holding the turnover of cotton sewing thread in cops and cones taxable and not exempt under notification ST-911/X, dated 31st March, 1956 ?'2. The assessee deals in cotton sewing thread. In respect of the assessment years 1959-60 and 1960-61 the assessee claimed that the sales made by it in respect of 'cotton sewing thread on cops and cones' was not liable to sales tax as it came within the meaning of the words 'cotton yarn on cops and cones' which was totally exempt from sales tax. The Sales Tax Officer rejected this contention. The appellate authority, however, held that the cotton s...
Commissioner of Sales Tax, U.P. Lucknow Vs. Niazia Electric Works, Luc ...
Court: Allahabad
Decided on: Jan-05-1976
Reported in: (1976)5CTR(All)75
Asthana, C.J. - We have heard the learned Standing Counsel. We adopt the definition of Commutator given in the British Encyclopaedia which is a 'Device in a dynamo by which an alternating current is converted into a continuous one.' A continuous current is also electricity. A continuous current, therefore, can only be generated or produced through the use of the commutator. Commutator thus would be a device or an instrument which is connected with the generation of electricity. Commutator does not consume electricity. It only generates it through of a particular species. It is, therefore, different from the category of electrical goods and from the class of goods known as 'electrical equipment' as defined in the Notification No. ST-7096/X-1012-1965, dated October 1, 1965.2. We, therefore, answer the question referred in the negative, against the Sales Tax Commissioner and in favour of the assessee. The assessee is entitled to his costs which we assess at Rs. 100/-....
M/S. Cheekay Pharmacy Distributors, Amroha, Moradabad Vs. the Income-t ...
Court: Allahabad
Decided on: Jan-05-1976
Reported in: (1976)5CTR(All)89
C. S. P. Singh, J. - The assessee was a registered firm. For the assessment year 1971-72, it applied for renewal. The renewal application was filed on 30-11-1971 along with the return. Earlier, the assessee had filed an application for extension of time for filing its return. The Income-tax Officer by order dated 29-11-1973 assessed the petitioner as an unregistered firm and also refused renewal of registration. The reasons given by the Income-tax Act, 1961 introduced in December 1970 the application for renewal under section 184(7) should have been filed along with the return on the due date, which in the case of the assessee was 30-9-1971, (2) that the reason given for not filing the application earlier viz. that one of its partners Shrimati Kailashwati had left for Secunderabad at the end of October 1971, was not sufficient inasmuch as Shrimati Kailashwati was present at Amroha in the month of September 1971, and secondly that she should have signed the declaration in Form No. 12 be...
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