Gujarat Court October 1954 Judgments
Commissioner of Sales Tax Vs. Dhrangadhra Chemical Works Ltd.
Court: Gujarat
Decided on: Oct-09-1954
Reported in: [1956]7STC513(Guj)
Baxi, J.1. The Sales Tax Tribunal has referred the following questions of law for the opinion of this Court under Section 30(1) of the Saurashtra Sales Tax Ordinance No. XVIII of 1950 :(1) Whether Section 6 of Ordinance XVIII of 1950 read along with proviso to Sub-section (3), Rule 1, 'can be interpreted to make it incumbent on the Sales Tax Officer to examine how much quantity of by-products containing soda ash is sold or supplied by the opponents ?(2) Whether the said section can be construed to mean that utilization does not make soda ash liable to taxation ?(3) Whether the assessment made on the price of the quantity of soda ash utilised is not lawfully made ?(4) Whether the assessment order passed by the Sales Tax Officer was not according to the said provisions of law, and whether for that reason it should be set aside ?(5) Whether the utilised soda ash can be taxed only on the basis of the sale or supply of by-products?2. The opponents are the manufacturers of soda ash and its b...
Tag this Judgment!State Vs. Koli Jeram Dua
Court: Gujarat
Decided on: Oct-01-1954
Reported in: 1955CriLJ1628
Shah, C.J.1. This is an appeal by the State against the acquittal of the respondent Jeram Duda, of the charge of murdering his wile Babuji on the ground that although the accused did murder Uji, he was by reason of unsoundness of mind incapable of knowing the nature of the act and that Under Section 84, Penal Code, the act did not amount to an offence.The accused lived with Uji who was his second wife, and his three children born of her at villageDhedhuki, and Jiwa, his son by the first wife, lived separate from him. The father and brothers of the accused also lived separate in the same village.The accused, Bai. Uji and the children were sleeping in the house when in the early morning of 17-3-1953 the accused dealt blows on Uji's face and head with a thick handle of a spade causing multiple injuries and then left the house. His son Jadav, who is aged about 8 or 10 years, was awakened by the noise of the attack on his mother and ran to the house of his uncle Vashram and told him that th...
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