Allahabad Court January 1983 Judgments
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Commissioner, Sales Tax Vs. Ram Deo Uma Shanker
Court: Allahabad
Decided on: Jan-04-1983
Reported in: [1983]53STC159(All)
B.N. Sapru, J.1. The only question in this revision by the Commissioner of Sales Tax which pertains to the year 1975-76, is as to whether the Tribunal rightly found that the cast iron karahies sold by the assessee which were made of cast iron and silica sand, were taxable under item 83 of Notification No. ST-II-332/ X-1012-1971 dated 15th November, 1971, or as an unclassified item.2. Item 83 of the notification runs as follows :Scissors, nut-crackers (sarautas), ordinary knives and chhuries, razors (ustare), iron-made kitchen utensils and appliances....3. The Additional Judge (Revisions) has taken the view that karahies sold by the assessee were iron-made kitchen utensil and taxable at the rate of 3 per cent under the notification and not as an unclassified item.4. On behalf of the Commissioner it is contended that these karahies are not used as kitchen utensils and they do not fall within this entry. The Additional Judge (Revisions) has, as a fact, found that they are so used and impo...
Raj Kumar Sharawan Kumar Oil and Rice Mills Vs. Commissioner, Sales Ta ...
Court: Allahabad
Decided on: Jan-04-1983
Reported in: [1983]53STC161(All)
B.N. Sapru, J.1. The only question in this revision filed by the assessee is as to what extent the assessee is entitled to the benefit of concessional rate under Section 4-B of the Act on his purchases of oil-seeds.2. The assessee's contention was that he should be given the benefit of reduced tax of rate at 13.83 percent of the total purchases of oil-seeds, at Rs. 1,14,14,712.83. The assessee has been given the benefit of concessional rate of tax only at 13.8 per cent of the net purchases worth Rs. 51,30,789.26 and on the remaining turnover he was taxed at the rate of 3 per cent.3. The assessee admittedly holds a recognition certificate under Section 4-B(2) of the Act. He is consequently entitled to the benefit of Section 4-B(1)(a) of the Act. He would, therefore, be entitled to the benefit of Section 4-B(1)(a) of the Act on the net total purchases of oil-seeds made by the assessee which are covered by the recognition certificate granted under Section 4-B(1)(a) of the Act.4. Learned s...
Kunwar Industries and anr. Vs. the Sales Tax Officer
Court: Allahabad
Decided on: Jan-04-1983
Reported in: [1983]53STC385(All)
R.M. Sahai, J.1. By this petition filed under Article 226 of the Constitution of India the petitioner seeks quashing of proceedings for escaped assessment initiated under Section 21 of the U. P. Sales Tax Act for 1971-72 both for absence of any material on which any opinion as contemplated in Section could be formed and on failure to serve notice in accordance with Rule 77.2. Originally the petitioner had challenged the recovery proceedings commenced in pursuance of ex parte assessment order only although the order itself had been challenged in appeal and an application under Section 30 for recall of the order was also filed. While this petition and appeal were pending the application under Section 30 was rejected against which the petitioner went up in appeal which was allowed. Consequently the ex parte order giving raise to this petition stood set aside. An application was filed on behalf of the respondent for dismissing the writ petition as infructuous. But before this application c...
Commissioner, Sales Tax Vs. Cuttler Hammer (India) Ltd.
Court: Allahabad
Decided on: Jan-03-1983
Reported in: [1983]53STC396(All)
B.N. Sapru, J.1. The only question in this revision is whether the Tribunal was correct in holding that the meter starters or contactors, push buttons, and heater corks which were sold by the assessee were taxable under Notification No. ST-7096/X-1012-1965 dated 1st October, 1965.2. The contention of the department was that they were taxable as electrical goods at the rate of 10 per cent and not under the notification in which the rate is 7 percent.3. The argument of the learned Chief standing counsel is that until the motor starters are. operated or the contactor is operated the electrical energy will not flow and therefore, these are electrical goods taxable at 10 per cent, and not electrical equipments, plants and their accessories required for generation, distribution and transmission of the electrical energy.4. Under the notification dated 1st October, 1965, not only the equipment required for generation, distribution and transmission of electrical energy are included but their ac...
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