Allahabad Court February 1986 Judgments
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Munni Lal Vinod Kumar Vs. Sales Tax Officer
Court: Allahabad
Decided on: Feb-06-1986
Reported in: [1987]65STC13(All)
A. Banerji, J.1. We propose to dispose of this writ petition at the admission stage, as parties have filed counter and rejoinder affidavits and final orders at this stage would advance the cause of justice and not hold up proceedings indefinitely before the sales tax authority. Since no other party than the State is contesting this petition we can pass final orders in this case at this stage, under the provisions of Chapter XXII, Rule 2 of the Rules of the Court.2. The petitioner-firm, a registered dealer, deals in grains, tilhan rice, mahuwa flowers, etc. For the year 1981-82 the petitioner claimed exemption of tax in the return re. mahuwa flowers, as it was exempted from sales tax vide notification dated 7th September, 1981. This was allowed by the Sales Tax Officer, Sector 3, Gorakhpur, respondent. The petitioner, however, appealed to the Appellate Commissioner, on other matters, including the enhanced turnover assessed by the respondent-Sales Tax Officer. The petitioner has stated ...
Mahabir Industries Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Feb-06-1986
Reported in: [1987]65STC251(All)
Om Prakash, J.1. This is a writ petition under Article 226 of the Constitution of India for quashing the notice dated 5th September, 1985, issued by the Sales Tax Officer, Saharanpur (respondent No. 2), which is annexure 3 to the writ petition ; for restraining the respondents from taking any proceedings for the cancellation of the recognition certificate issued under Section 4-B of the U.P. Sales Tax Act, 1948 (briefly 'the Act'), to the petitioner for the manufacture of packing paper and for issuing a suitable writ that the petitioner is entitled for exemption from payment of tax on the purchase of raw materials required for the manufacture of waterproof packing rolls and sheets.2. The petitioner, a registered firm is engaged in the manufacture of waterproof packing rolls and sheets by sandwiching bitumen by craft paper on one side and hessian or polythene on the other side. The packing material manufactured by the petitioner is wholly used for waterproof packing of the goods. The Go...
Anil Industries Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Feb-05-1986
Reported in: [1987]65STC73(All)
Anshuman Singh, J.1. This revision, at the instance of the assessee, is directed against the judgment dated 20th March, 1985, passed by the Sales Tax Tribunal, Bench-II, Meerut, relating to assessment year 1980-81.2. The assessee manufactures and sells chaff-cutter blades, iron wheel rims, etc. Books of account of the assessee were rejected by all the three authorities and best judgment assessment was passed. I have heard counsel for the parties. Sri Bharatji Agarwal, learned counsel appearing on behalf of the assessee, has contended that the Tribunal was not justified in rejecting the books of account of the assessee. Since a positive finding has been recorded by the authorities that the assessee has not maintained manufacturing account as contemplated under Section 12(2) of the Sales Tax Act (hereinafter referred to as the Act), I find myself unable to accept the contention raised by Sri Bharatji Agarwal, learned counsel for the assessee. So far as the rejection of the books of accou...
Economic Transport Corporation Vs. Commissioner of Sales Tax
Court: Allahabad
Decided on: Feb-05-1986
Reported in: [1987]66STC330(All)
Anshuman Singh, J.1. This revision, arising out of penalty proceeding, is directed against the judgment dated 20th January, 1986, passed by the Sales Tax Tribunal, Allahabad, relating to assessment year 1984-85.2. Briefly stated the relevant facts for the purposes of the present case are that the applicant transported goods worth Rs. 30,814 from outside the State of U.P. to inside the State of U.P. without form XXXI. The consignee was Bharat Pump & Compressor, Government of India undertaking, Naini, Allahabad. The goods were seized and ultimately released in favour of Bharat Pump & Compressor unconditionally without any security. It appears that penalty proceedings were initiated against the present applicant under Section 15-A(1) of the U.P. Sales Tax Act (hereinafter referred to as the Act) and the penalty of Rs. 14,000 was imposed by the assessing authority. The applicant feeling dissatisfied against the said order preferred an appeal under Section 9 of the Act before the Assistant ...
Mohanlal Chedilal Vs. Commissioner, Sales Tax
Court: Allahabad
Decided on: Feb-04-1986
Reported in: [1986]62STC264(All)
K.N. Misra, J.1. This revision is directed against order dated 12th September, 1985, passed by the Sales Tax Tribunal, Lucknow Bench, Lucknow. By this order the second appeal filed by the revisionist has been dismissed as time-barred. Briefly stated, the facts of the case are as follows:2. The revisionist-firm, M/s. Mohanlal Chedilal, Foodgrains Merchants, Maigalganj, Lakhimpur Kheri, which is said to have been dissolved in the month of November, 1979, was carrying on business of foodgrains. In respect of assessment year 1979-80 returns were filed by the said firm (hereinafter referred to as the assessee). The accounted version of the assessee is said to have been accepted by the Sales Tax Officer. However, the Sales Tax Officer had found that in respect of purchase worth Rs. 3,80,385.22 made through commission agent form III-C(3) was not submitted; hence he found these to be taxable in the hands of the assessee. Thus, after including the said turnover in the declared turnover by the a...
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