Delhi Court February 1992 Judgments

Super Cassettes Industries Pvt. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1992)LC352Tri(Delhi)

1. This is an appeal preferred against the order-in-original No.S-33-V-83/84-A, dated 15-10-1984 passed by the Collector of Customs, Calcutta.2. The appellants had imported 2 sets of machines for manufacture of Audio Cassettes since firm is engaged in the manufacture of Audio Cassettes. They filed a bill of entry for clearance of the said goods describing the goods on the basis of invoice, "Machines for manufacturing Audio Cassettes Automatic Compression Revellers with Quick Return Mechanism". They also filed a technical literalure/leaflel provided by the supplier and claimed the assessment of the above machine under Heading No. 84.44/48. The Collector who adjudicated the proceedings had classified the goods under the Heading 84.59(1) observing that these machines can be put to various uses in different industries. The machines, therefore, assessable under Heading 84.59(1) of the Tariff as general purpose Screw driving machines. Accordingly on the ground of misdeclaration under Sectio...

Commissioner of Sales Tax Vs. Remington Rand of India Ltd.

Court: Delhi

Reported in: 46(1992)DLT445

B. N. KIRPAL, J. 1. The Sales Tax Appellate Tribunal, Delhi, has referred to this Court the following two questions for our opinion : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessed acted as an agent on behalf of the license holders Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sales in dispute were in the course of import and, thereforee, not assessable to tax ?' 2. The assessment order in question relates to the year 1972-73. The facts as found by the Tribunal are as follows : 'The controversy pertains to sales worth Rs. 4,77,419.94 which the assessed claimed were in the course of imports and, thereforee, exempt from levy of sales tax. The background of the facts in this regard is that the Controller of Imports and Exports issued actual user's import licenses in favor of different parties for the import of electric typewriters, etc. Those parties then contacte...

D.C. Dutta Vs. Commissioner of Income-tax

Court: Delhi

Reported in: [1992]197ITR490(Delhi)

B.N. Kirpal, J.1. Under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has stated the case and referred the following question of law to this court : 'Whether, on the facts and in the circumstances of the case and having regard to the provisions of section 274(2) as amended by the Taxation Laws (Amendment) Act, 1970, with effect from April 1, 1971, the Tribunal was right in law in holding that the Income-tax Officer had the jurisdiction to levy the penalty under section 271(1)(c) ?' 2. The facts, as found by the Tribunal, are that the assessed in an individual deriving income from the running of a hotel named as Agra Hotel, Darya Ganj, New Delhi. In respect of the assessment year 1968-69, he filed a return declaring income of Rs. 9,842. The assessment was, however, completed on an income of Rs. 26,374. Certain additions were made which resulted in the addition to the income returned. After assessment had been completed on April 6, 1973, the Income-tax Off...

Chelmsford Club Ltd. Vs. the Commissioner of Sales Tax, Delhi

Court: Delhi

Reported in: 47(1992)DLT610; 1992(23)DRJ125; [1992]86STC470(Delhi)

(1) In respect to the assessment year 1969-70 the Sales Tax Appellate Tribunal, Delhi has referred to this Court the following question of law for its opinion: 'WHETHER on the facts and in the circumstances of the case, the Tribunal was right in holding that the revenue was entiled to withhold the amount of Rs. 27.337.00 under the second proviso to section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act out of the sum of Rs. 65,910.50 which was due to the Club as refund for the year 1969-70.'(2) Briefly stated, the facts as found by the Tribunal are that the dealer had voluntarily got itself registered under the Sales Tax law a number of years ago. It used to file returns and assessments used to be framed. On the basis of the registration certificates the dealer used to make purchases without payment of Sales Tax. (3) In the year 1970 the Supreme Court in the case of Joint Commercial Tax Officer v. Young Men's Indian Association, 26 Stc 241 held that there was no transaction of sale ...

Vidya Dhari Khanna Vs. Sandeep Khanna

Court: Delhi

Reported in: 46(1992)DLT682

Gokal Chand Mital, C.J. (1) ADMIT. Learned Counsel for the parties are agreed that the appeal can be disposed of right now. (2) A preliminary objection has been raised that the Letters Patent Appeal is not maintainable because this is an appeal against the appellate order of a learned Single Judge of this Court. A reading of Clause 10 of Letters Patent says that an appeal shall lie to the High Court from the judgment (not being a judgment passed in the exercise of appellate jurisdiction in respect of a decree or order made in the exercise of appellate jurisdiction in respect of a decree or order made in the exercise of appellate Jurisdiction by a Court subject to the superintendence of the High Court, and not being an order made in the exercise of revisional jurisdiction........), of one Judge of the said High Court........... Here the appeal before the learned Single Judge was not against the judgment of the Subordinate Court in the exercise of appellate jurisdiction and, thereforee, ...

Commissioner of Sales Tax, New Delhi Vs. Remington Rand of India Ltd.

Court: Delhi

Reported in: 46(1991)DLT445

B.N. Kirpal, J. (1) The Sales Tax Appellate Tribunal, Delhi has referred to this Court the following two questions for our opinion : '1. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessed acted as agent on behalf of the license holders 2. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the sales in dispute were in the course of import and, thereforee, not assessable to tax.'(2) The assessment order in question relates to the year 1972-73. The facts as found by the Tribunal are as follows : 'THE controversy pertains to sales worth Rs. 4,77,419. 94P which the assessed claimed were in the course of Imports and, thereforee, exempt from levy of sales tax. The background of the facts in this regard is that the Controller of Imports and Exports issued Actual Users Import licenses in favor of different parties for the import of electric typewriters etc. Those parties then contacted the...

Delhi State Civil Supplies Corporation Employees Union Vs. Union of In ...

Court: Delhi

Reported in: 47(1992)DLT403

D.P. Wadhwa, J. (1) These are three different writ petitions. The petitioners question the legality and validity of order of the respondents asking them to report for election duty in Punjab and to act as Presiding Officers of the polling stations. Writ Petition No. 507/92 has been filed by the Delhi State Civil Supplies Corporation Employees' Union and certain employees.The Corporation is a Company, though a government company under the Companies Act, 1956. Writ Petition No. 579/92 has been filed by Northern Railway Promotee Officers' Association, and Writ Petition No. 616/92 by the employees of the Delhi Development Authority, a body corporate constituted under the Delhi Development Act enjoined to perform various functions under that Act.(2) Polling date for general elections in the State of Punjab is 19/02/1992. To understand the rival contentions we will refer to the facts in C.W. No. 507/92 as only in this writ petition answers to show-cause notices have been filed by the Chief E...

Union of India Vs. Vipal Kumar JaIn and ors.

Court: Delhi

Reported in: 1992(22)DRJ582

Gokal Chand Mital, C.J.(1) This appeal is directed against the order dated 4th December, 1989 passed by the learned Single Judge of this Court in Suit No. 548-A/89 directing the appellant to remit a sum of Rs. 44,06,251.00 to the Registrar of this Court and order dated 10th August, 1990 passed in is No-322/90, in the same suit, by which the application filed by the appellant for recalling the aforesaid order dated 4th December, 1989 regarding deposit of Rs. 44,06,251.00 by the appellant was dismissed.(2) The facts of the case briefly stated are that the Delhi Electric Supply Under Taking (hereinafter referred to as `'DESU') decided to install two number power generating sets of 67.5 Mw capacity each in place of old power plant at Rajghat. Desu entrusted the job of disposal of 'B' Thermal Power Station of Rajghat Power House to the appellant so that the premises occupied by 'B' Thermal Power Station could be vacated and two new power generating sets be commissioned. The appellant invite...

National Jute Manufacturing Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1992)(38)ECC359

1. Both the appeals raise a common issue pertaining to the same assessee. Hence they are taken up together for disposal as per law. In Appeal No. 3894/90-D, the Revenue is aggrieved with the order-in-appeal passed by the Collector (Appeals). By this order, the Collector (Appeals) has held as follows - "I have gone through the facts of the case. In this connection I find that non-excisability of jute caddies have already been decided by Collector (Appeals) under his order-in-appeal No. 267/Cal-II/89 dated 18-12-1989 in the matter of M/s. Kamarhati Co. Ltd. wherein the Collector (Appeals) held that 'Jute caddies' arise in course of manufacture of jute products in the Mill and the expression 'Other Vegetable Textile Fabrics' under Heading 5304.00 would not include such jute waste and thereby allowed the appeal. I find that the said order has not been reversed or annulled by any higher appellate authority. Under this circumstances, in the instant case, I hold the same view and allow the a...

Commissioner of Sales Tax Vs. Philips India Ltd. (12-02.1992 - Delhc)

Court: Delhi

B. N. Kirpal, J.1. In respect of the assessment year 1971-72, two references (S.T.R. No. 30 of 1979 and S.T.R. No. 31 of 1979), have been made by the Appellate Tribunal, Sales Tax, Delhi, to this Court, which are being disposed of by this common judgment, one under the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi, and the other under the Central Sales Tax Act, 1956. The facts as found by the Tribunal in its order are as follows : '2. The first controversy pertains to the import of goods by the assessed on the basis of 'actual user licenses' which its Indian constituents had obtained from the Chief Controller of Imports. Those licenses, it is stated, were not transferable and the holders thereof only were entitled to import the goods. The role played by the assessed was stated to be as a mere agent on behalf of those constituents for the purpose of imports. These imports were mostly effected from the N. V. Philips Holland which was said to ...