Gujarat Court June 1968 Judgments
Mukundlal Hiralal Vs. the State of Gujarat
Court: Gujarat
Decided on: Jun-28-1968
Reported in: [1969]24STC59(Guj)
Divan, J. 1. The applicants in this reference are the original assessees and at the instance of the assessees, the following four questions have been referred to this Court by the Tribunal under section 34 of the Bombay Sales Tax Act, 1953 (hereinafter referred to as the Act) :- '(1) Whether the notice issued by the Assistant Commissioner of Sales Tax, dated 19th July, 1961, in exercise of suo motu revisional powers is valid and legal under section 31 of the Bombay Sales Tax Act, 1953 (2) Whether the proceedings initiated by the Assistant Commissioner of Sales Tax by his notice dated 19th July, 1961, are barred by limitation and therefore invalid and without jurisdiction (3) Whether the Assistant Commissioner of Sales Tax is competent in law in exercise of his revisional powers to set aside the orders of the Sales Tax Office and remand the case to him giving him direction to assess the applicant de novo according to law (4) Whether in view of the facts and circumstances of the case ...
Tag this Judgment!Madhavji Khatau Katira and anr. Vs. Trikamdas Narandas Tanna
Court: Gujarat
Decided on: Jun-28-1968
Reported in: AIR1969Guj205
J.M. Sheth, J. 1. The plaintiff-respondent filed a Regular Civil Suit No. 66 of 1962 against the appellants Nos. 1 & 2 (defendants) for the following reliefs in the Court of the Civil Judge, Junior Division, Navsari at Navsari:1. The plaintiff be declared to have continued as a partner in the firm of Vijay Sewing Machine Co., as constituted under the agreement, dated 23rd July, 1960 and 15th December, 1960; 2. It may be declared that the said firm of Vijay Sewing Machine Co. stood dissolved on 27th February, 1962 on or such date as the Court thinks fit taking the evidence on record; 3. The affairs of the said firm of Vijay Sewing Machine Co. be wound up finally after taking all accounts under the direction of this Court and the profits or loss whatever become due at the foot of final account be apportioned between the suit partners according to their respective shares; 4. The defendants (appellants) be restrained from preventing the plaintiff from exercising his right as a partner of t...
Tag this Judgment!State of Gujarat Vs. Sant Kabir Cement Moulding Works
Court: Gujarat
Decided on: Jun-26-1968
Reported in: [1968]22STC493(Guj)
Mehta, J. 1. The short question which has been referred in this reference is : 'Whether on the facts and in the circumstances of the case the transaction evidenced by bill No. 49 dated 19th January, 1964, is an indivisible works contract or whether it is a composite contract involving the sale of cement jali for an estimated value thereof ....' 2. The short facts giving rise to this reference are as under :- The opponent-firm M/s. Sant Kabir Cement Moulding Works is manufacturing cement articles such as flower-pots, benches, sinks, kitchen platforms, jalis, windows etc. The opponent received a letter from an architect on behalf of a customer dated 28th December, 1963, in the following terms : 'You manufacture cement jalis according to designs. Please come with quotations for manufacturing and fitting jalis in the galas (apertures) after seeing our design.' 3. The said contract was executed in the following manner. The design was selected by the customer from an album and after the sele...
Tag this Judgment!Commissioner of Sales Tax Vs. Godrej Soap Pvt. Ltd.
Court: Gujarat
Decided on: Jun-26-1968
Reported in: [1969]23STC489(Guj)
Mehta, J. 1. The Tribunal has referred the following question in this reference to this Court : 'Whether on the facts and in the circumstances of the case and on the construction of section 24 of the Bombay Sales Tax Act, 1959, read with Explanation to clause (28) of section 2 of the Bombay Sales Tax Act, 1959, and sections 3, 4 and 5 of the Central Sales Tax Act, 1956, the opponent can be said to have fulfilled the conditions for the grant of authorization under the Bombay Sales Tax Act, 1959?' 2. The short facts which have given rise to this reference are as under : The opponent-assessee, namely M/s. Godrej Soap Private Ltd., has its principal place of business in Bombay. It has also a place of business in Ahmedabad, in the State of Gujarat. It holds Registration Certificate No. N. 10-K 1714, dated 16th June, 1960, as a registered dealer for its business in the State of Gujarat. The opponent had applied under section 24 of the Bombay Sales Tax Act, 1959, hereinafter referred to as 't...
Tag this Judgment!State of Gujarat Vs. Hindustan Traders, Rajkot
Court: Gujarat
Decided on: Jun-21-1968
Reported in: [1969]24STC103(Guj)
Mehta, J. 1. The short question which arises in this reference is :- 'Whether a shaving brush sold under cash memo. No. R. 6356 dated the 28th of August, 1953, is a toilet article within the meaning of entry 21A of Schedule E, and is taxable as such ?' 2. In the application under section 52 of the Bombay Sales Tax Act, 1959, hereinafter referred to as 'the Act', the Deputy Commissioner of Sales Tax took the view that a shaving brush is a toilet article, while in appeal the Tribunal held that a shaving brush did not have any direct toilet effect and was not a toilet article and the Tribunal, therefore, held that the sale was not covered by entry 21A but by the residuary entry 22 of Schedule E. The Tribunal has, therefore, made the present reference. 3. Entry 21A reads as under : 'Toilet articles including hair cream and hair tonic; and perfumes, depilatories and cosmetics (except soap as specified in entry 28 in Schedule C and hair combs as specified in entry 3D of this Schedule and hai...
Tag this Judgment!State of Gujarat Vs. Yakubbhai HajihakumutdIn and Co.
Court: Gujarat
Decided on: Jun-21-1968
Reported in: [1969]23STC117(Guj)
Mehta, J. 1. The short question which has been referred by the Tribunal this reference is : 'Whether on the facts and in the circumstances of the case, the opponent-firm is entitled to claim exemption under sub-section (2) of section 6 of the Central Sales Tax Act, 1956, in respect of sales amounting to Rs. 9,100 effected by the said firm by transfer of documents of title during their movement from one State to another to the registered dealers of Saurashtra without production of declaration in Form C from their purchasers ?' 2. The short facts which have given rise to this reference are as under : The opponent-firm is holding a registration certificate, It purchased timber in the course of inter-State trade or commerce and furnished to its vendor a declaration in Form C declaring that the goods purchased by it were covered by its certificate of registration and were of a class or classes specified in the certificate of registration as being intended for resale or for use by it in the ...
Tag this Judgment!Tarwadi Ravishanker Mohanlal Vs. Collector, Panchmahals
Court: Gujarat
Decided on: Jun-21-1968
Reported in: AIR1969Guj191; (1969)GLR556
Shelat, J.1. These two appeals arise out of an order passed on 20th June 1962 by Mr. T. P. Shah, Civil Judge, Senior Division, Godhra in Land Acquisition References Nos. 9 and 14 of 1961 respectively. These two References were heard along with three others and a common judgment was recorded in Land Acquisition Reference No. 13 of 1961.2. The claimant in Land Acquisition Reference No. 9 of : 1961 (the appellant in First Appeal No. 63 of 1963) had claimed compensation for 14 mango trees of which 11 were in Survey No. 52/9 in Tankivaju and 3 in Survey No. 217/1/2 in village Garbada. She did not claim any ownership over those lands and her claim was in respect of those mango trees only. She claimed Rs. 150/- per tree together with solatium at the rate of 15% under Section 23 of the Land Acquisition Act.3. The claimant in Land Acquisition Reference No. 14 of 1961 (the appellant in First Appeal No. 576 of 1962} claimed Rs. 150/- in respect of one mango tree standing on Survey No. 451/3 in vi...
Tag this Judgment!State of Gujarat Vs. B.G. Batwara and Co.
Court: Gujarat
Decided on: Jun-19-1968
Reported in: [1968]22STC202(Guj)
Diwan, J. 1. This reference arises before us under section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the State of Gujarat. The facts leading to this reference are that the opponents, who are the assessees, are registered dealers and are carrying on business at Ahmedabad in old tyres used in bullock-carts. An application was made by the assessees to the Deputy Commissioner of Sales Tax under section 52 of the Bombay Sales Tax Act, 1959 (hereinafter referred to as the Act) to determine the rate of tax payable by them on the sale of old tyres for bullock-carts as specified in their bill, a copy of which has been annexed to this reference. The assessees contended in the said application that the goods sold by them were covered by entry 6 of Schedule A to the Act which provides that bullock-carts and spare parts thereof are not liable to any tax under the Act since all the items covered by the entries in Schedule A are exempt from the payment of any tax under the Act. The ...
Tag this Judgment!Fulsinh Kesri Sinhji Vs. Vallabhdas Hargovandas and anr.
Court: Gujarat
Decided on: Jun-19-1968
Reported in: AIR1969Guj200; (1969)GLR148
D.A. Desai, J.1. This is an appeal against an order passed on Ex. 167 in Special Darkhast No. 11 of 1956 on the file of the Civil Judge, Senior Division, Panch Mahals at Godhra.2. Shortly stated the facts leading to the present appeal are: that the appellant obtained a decree against respondent No. 2 for Rs. 33,476-75. Respondent No. 1 filed Special Darkhast No. 11 of 1956 for executing the decree obtained against respondent No. 2. In this Darkhast some of the properties of respondent No. 2 judgment debtor were attached and sold at a court auction and the sale proceeds were deposited in the court and the sales were confirmed. In the meantime, the present appellant who had obtained a decree against respondent No. 2, the same judgment-debtor filed special Darkhast No. 7 of 1962 on 28-3-1962 for executing the decree. In this Darkhast the relief claimed was that the amount should be awarded by rateable distribution from the amount recovered by attachment and sale of the properties of the j...
Tag this Judgment!B. Dar Laboratories Vs. the State of Gujarat
Court: Gujarat
Decided on: Jun-19-1968
Reported in: [1968]22STC160(Guj)
Mehta, J. 1. In this reference two questions have been referred by the Tribunal as under :- '(1) Whether on the facts and in the circumstances of the case the sale of Ipco Dental Creamy Snuff by the applicant under its bill dated 25th December, 1962, is covered by entry 49 in Schedule A to the Bombay Sales Tax Act, 1959 (2) If the answer to the above question is in the negative, whether the said sale is covered by entry 13 in Schedule C to the Act ?' 2. The short facts which have given rise to this reference are as under :- The applicant is a manufacturing chemist who sells the preparation described as 'Ipco Dental Creamy Snuff' as per leaflet at annexure A. The preparation contains 55 per cent. snuff, 40 per cent. water, 2.5 per cent. preservative and 2.5 per cent. flavouring agents and it is in the form of a paste filled in collapsible tubes, which are packed in cartons. The leaflet at annexure A describes the preparation as Ayurvedic Ipco Dental Creamy Snuff, Tobacco Paste. It was c...
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