Gujarat Court November 1970 Judgments
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B. Shah and Co., Surat Vs. State of Gujarat
Court: Gujarat
Decided on: Nov-30-1970
Reported in: [1971]28STC5(Guj)
Desai, J.1. Whether 'Nycil Medicated Powder' is a 'toilet article' within the meaning of entry 21A of Schedule E or is a 'medicine' within the meaning of entry 13 of Schedule C or is covered by the residuary entry 22 of Schedule E to the Bombay Sales Tax Act, 1959 (hereinafter referred to as the Act) is the question which arises for our determination in this reference. The facts giving rise to the reference are as under : The assessee-firm is a dealer carrying on business in drugs and medicines and is registered as a 'dealer' under the Act. The assessee-firm, is also functioning as a distributor of a product known as 'Nycil Medicated Powder' (hereinafter referred to as 'the Nycil powder') manufactured by the British Drug House (India) Pvt. Ltd., Bombay (hereinafter referred to as 'British Drug House'). The firm made an application under section 52 of the Act to the Commissioner of Sales Tax for determination of the question as to the rate of tax payable on the sales of Nycil powder. In...
Ruby Laboratories Vs. Commissioner of Sales Tax
Court: Gujarat
Decided on: Nov-26-1970
Reported in: [1971]27STC326(Guj)
Mehta, J. 1. The question involved in both these references is whether distribution of some of the manufactured goods as free samples amounts to any use, which is contrary to the purpose mentioned in the certificated issued in form No. 15 for the purpose of deduction contemplated by section 12(1)(b) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the State Act') or in form 'C' under section 8(4) of the Central Sales Tax Act, 1956 (hereinafter referred to as 'the Central Act'). 2. Short facts leading to both these references are as under : The applicant in both references is a firm known as M/s. Ruby Laboratories. It is manufacturing medicines for sale and is registered under the State Act as well as the Central Act. It also hold recognition certificate contemplated by the section 12 of the State Act and, therefore, there is no dispute about the fact that it is a recognised dealer within the meaning of section 2(23) of the State Act. It is found that during the assessment...
Commissioner of Sales Tax, Gujarat Vs. Asha Watch Co.
Court: Gujarat
Decided on: Nov-21-1970
Reported in: [1971]28STC395(Guj)
Mehta, J.1. The real question which arises to be considered in this reference is whether the repairing work done by the assessee-opponent M/s. Asha Watch Co., amounts to a works contract or a composite contract for doing labour work as well as supplying materials. 2. Short facts which give rise to this reference are as under : The opponent-assessee M/s. Asha Watch Co., is a firm registered under the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the Act'). It deals in watches, timepieces and clocks and also undertakes repairing works. On 27th September, 1957, the concerned Sales Tax Officer, on some information, seized the account books of the assessee and thereafter passed assessment orders enhancing the turnover of sales and purchases. He further found that during the assessment years 1954-55 and 1955-56, the assessee had undertaken repair works from different customers and during the course of these repair works, it had utilised certain spare parts for the purpose of carryi...
Vicas Tractors Vs. Commissioner of Sales Tax
Court: Gujarat
Decided on: Nov-21-1970
Reported in: [1971]27STC203(Guj)
Desai, J.1. The question which arises for our consideration in this reference is whether the Massey-Ferguson farm tractor sold by the assessee is an 'agricultural machinery' within the meaning of entry 12 of Schedule C to the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the Act'). 2. The assessee is a firm carrying on business as a dealer in the goods manufactured by Messrs Tractors and Farm Equipment Private Limited, Madras. The manufacturers are successors to Messrs Massey-Ferguson (India) Limited and are associated with Messrs Massey-Ferguson (U.K.) Ltd. They are engaged in the manufacture and marketing of Massey-Ferguson farm machinery in India including Massey-Ferguson farm tractors and farm implements of various kinds. The assessee sold a tractor of the above-mentioned variety to one Bhikhabhai Hamirbhai under bill No. TF/140 dated 24th March, 1965. The assessee then made an application to the Commissioner of Sales Tax under section 52 of the Act for determination of t...
Commissioner of Sales Tax, Gujarat Vs. Bharat Iron and Brass Foundries
Court: Gujarat
Decided on: Nov-20-1970
Reported in: [1971]28STC455(Guj)
Mehta, J.1. The Gujarat Sales Tax Tribunal has in this reference referred the following question to this court for opinion : 'Whether on the facts and in the circumstances of the case, unserviceable machinery and spare parts of such machinery purchased by the opponent fall under entry 22 of Schedule E or entry 3 of Schedule B to the Bombay Sales Tax Act, 1959 ?' 2. Following are the brief facts, which gave rise to this reference, which is preferred by the Commissioner of Sales Tax. The opponent M/s. Bharat Iron and Brass Foundries, Ahmedabad, is a firm which purchases materials such as unserviceable machinery, its spare parts, iron and steel scraps, pig iron, etc., for being melted and also for manufacturing castings after melting them. The opponent-assessee was assessed for the period from 1st April, 1963, to 31st March, 1964, for the purpose of levying sales tax. During the course of the said assessment, the assessee claimed set-off contemplated by rule 41 of the Bombay Sales Tax Rul...
Chandra Vilas Hotel Vs. the Commissioner of Sales Tax
Court: Gujarat
Decided on: Nov-18-1970
Reported in: [1973]30STC505(Guj)
T.U. Mehta, J.1. The question involved in this reference which is made by the Gujarat Sales Tax Tribunal is with regard to the interpretation of entry 14 of Schedule A attached to the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the Act'). This entry seeks to exempt 'cooked food and non-alcoholic drinks' from payment of sales tax under certain conditions and subject to certain exceptions as mentioned therein.2. Short facts of the case are that the applicant-assessee, M/s. Chandra Vilas Hindu Hotel, is a registered dealer carrying on the business of running a hotel and an eating house. It serves at its eating house cooked food and non-alcoholic drinks including tea. Cooked food consists inter alia, of dal (cooked pulses) and shak (cooked vegetables). It also prepares jalebis (a variety of sweet) in its premises. All these articles are supplied to the customers in the premises of the eating house of the assessee. But, some customers prefer not to consume these articles at the ...
Union Medical Agency Vs. the State of Gujarat Overruled
Court: Gujarat
Decided on: Nov-16-1970
Reported in: [1973]31STC396(Guj)
Desai, J.1. An interesting question of law arises for our determination in this reference. The question is whether the expression 'registered dealer' in clause (ii) of section 8 of the Bombay Sales Tax Act, 1959 (hereinafter referred to as the 'Bombay Act'), bears the meaning that is assigned to it in sub-section (25) of section 2, which is the definition section, or whether the said expression is capable of bearing a different meaning in view of the subject and context in which it is used in clause (ii) of section 8 of the Act. The question arises in these circumstances : The assessees were at all material times dealers in spirit and alcohol and were registered as dealers under the Bombay Act. During the relevant assessment periods, namely, 1st January, 1960, to 31st March, 1963, the assessees had purchased goods from one Motibhai Gopalbhai Patel, who was carrying on business at Baroda and was at the relevant time a dealer registered under the Central Sales Tax Act, 1956 (hereinafter ...
Star Radio Electric Co. Vs. Commissioner of Sales Tax, Gujarat
Court: Gujarat
Decided on: Nov-13-1970
Reported in: [1971]27STC367(Guj)
Mehta, J.1. The Gujarat Sales Tax Tribunal has in this matter referred the following question to this court for its opinion : 'Whether a fluorescent tube without its accessories, namely, choke and starter, is a domestic electrical appliance within the meaning of entry 52 of Schedule B to the Bombay Sales Tax Act, 1953 (amended) ?' 2. The question arises in this manner. The applicants M/s. Star Radio Electric Co. are the dealers in electrical goods, radios etc. During the assessment period from 1st January, 1959, to 31st December, 1959, they are found to have sold some fluorescent tubes without chokes and starters. The concerned Sales Tax Officer held that the tubes thus sold without chokes and starters are covered by entry 52 of Schedule B to the Bombay Sales Tax Act, 1953, which is found in the following terms : 'Domestic electrical appliances other than torches, torch cells and filament lighting bulbs.' Being aggrieved by this decision of the Sales Tax Officer, the applicants-assesse...
State of Gujarat Vs. Lakhu Narottam
Court: Gujarat
Decided on: Nov-13-1970
Reported in: (1971)12GLR847
B.J. Divan, J.1. This appeal has been filed by the State of Gujarat against the order of acquittal passed by the learned Judicial Magistrate, First Class, 2nd Court, Broach, in Summary Criminal Case No. 835 of 1968 of his Court. The respondent is the original accused and he was charged under Section 66(1)(b) and Section 85(1)(3) of the Bombay Prohibition Act, hereinafter referred to as 'the Act'. Charge under Section 66(1)(b) is in connection with consumption of intoxicant or alcohol, and under Section 85(1)(3) is in connection with being found drunk without being the holder of a permit. The learned Magistrate found the accused not guilty for both the charges and thereafter the State has preferred this appeal.2. The prosecution case against the accused was that on June 27, 1968, police constable Fatehsingh Kesarisingh of Task Force, Broach, had gone to village Taria for a prohibition raid along with other police constables accompanied by panchas. The police party went to the Bhilwada o...
Alembic Glass Industries Ltd. Vs. Commissioner of Sales Tax, Gujarat S ...
Court: Gujarat
Decided on: Nov-12-1970
Reported in: [1973]31STC142(Guj)
Mehta, J.1. The main question which is involved in this reference is whether proviso (a), which is attached to rule 11(1A) of the Bombay Sales Tax (Exemptions, Set-off and Composition) Rules, 1954 (hereinafter referred to as 'the Rules'), is ultra vires the provisions contained in section 18B(2) of the Bombay Sales Tax Act, 1953 (hereinafter referred to as the 'Act'), The question arises in this way : 2. The applicant M/s. Alembic Glass Industries Ltd. is a dealer registered under the Act, and carries on the business of manufacturing various articles of glass. It has been assessed to sales tax for the period from 1st April, 1957, to 31st March, 1958. During the course of the assessment proceedings, the said assessee claimed a set-off for the amount of Rs. 7,367 under sub-rule (1A) of rule 11 of the Rules. The amount claimed as set-off is the tax paid by the assessee on goods such as machinery, tools, electric motors, drills, switches, fusements, iron plates, angles, springs, etc., used...
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