Gujarat Court December 1991 Judgments
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Sonal Gum Industries Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Dec-16-1991
Reported in: [1992]197ITR613(Guj)
R.C. Mankad, Actg. C.J.1. The Income-tax Appellate Tribunal ('the Tribunal' for short) has referred to us, for our opinion, the following questions, under section 256(1) of the Income-tax Act, 1961 ('the Act' for short) : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified i law in holding that, in spite of the admitted fact that the business of the assessee consisted of 100% export, it was not entitled to weighted deduction under section 35B of the Income-tax Act, 1961, on the entire expenses incurred of Rs. 5,70,026 in the assessment year 1976-77, of Rs. 17,77,304 in the assessment year 1978-79 and claimed by it in the course of carrying on the business as per statement attached (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the appellant was not entitled to claim full relief of 100% under section 35B of the Act on the items of expenditure as per statement attached (3) Whether, on th...
Anjar Municipality Vs. Anjar Taluka Co-opertave Sales Purchase Union a ...
Court: Gujarat
Decided on: Dec-16-1991
Reported in: (1993)2GLR1551
A.N. Divecha, J.1. The original plaintiff of Regular Civil Suit No. 153 of 1977 decided by the learned Civil Judge (S.D.) at Bhuj on 26th October, 1977 qua present respondent No. 1 has preferred this Second Appeal against the judgment and the decree passed by the learned Assistant Judge of Kachchh at Bhuj on 21st March, 1979 in Civil Regular Appeal No. 214 of 1977. Thereby the lower Appellate Court was pleased to dismiss the appeal and to affirm the order passed by the learned Civil Judge (S.D.) at Bhuj on 26th October, 1977 below the application at Exh. 11 dismissing the present appellant's suit against present respondent No. 1.2. The facts giving rise to this appeal may be summarised thus:The present appellant is a Municipality constituted under the Gujarat Municipalities Act, 1963. It claimed ownership of one piece of land admeasuring 93.3 sq. yds. situated outside the Ganga. Naka near the temple of Ambaji Mata in Anjar (the 'suit land' for convenience). According to the present app...
Sagar Tiles Co. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Dec-12-1991
Reported in: (1992)1GLR597
S.D. Dave, J.1. Since common questions of law and facts arise, at the request and with the consent of the learned advocates appearing for the parties, all these five petitions are being disposed of by this common judgment and order. 2. The central question which is required to be considered and determined is whether lignite is coal covered by entry No. 1, Schedule II, Part A of the Gujarat Sales Tax Act, 1969 and is it the declared goods of special importance under section 14 of the Central Sales Tax Act, 1956. If yes, whether the restrictions imposed under the provisions of section 15 of the Central Sales Tax Act, 1956, would be attracted or not 3. Special Civil Application No. 2927 of 1991 is filed by M/s. Sagar Tiles Company, Morbi, while Special Civil Application No. 1861 of 1987 is filed by Morbi Roofing Tiles ., Indian Rayon and Industries Ltd. and Tata Chemicals Limited, respectively. In substance the petitioners pray for declaration that the rate of tax on sales of lignite stan...
i.C. Gandhi Silk Mills Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Dec-11-1991
Reported in: (1992)103CTR(Guj)274; [1992]196ITR495(Guj)
J.N. Bhatt, J. 1. The assessee is a private limited company carrying on business in the manufacture and sale of art silk cloth. It also deals with purchase and sale of yarn as well as doing job work. 2. In the course of assessment proceedings for the assessment years 1976-77 and 1977-78, the assessee had, inter alia, claimed export markets development allowance or weighed deduction in respect of the following items for both the assessment years under section 35B of the Income-tax Act, 1961 ('the Act for short) : 1976-77 1977-78Rs. Rs.1. Packing and forwarding expenses 1,26,319 2,39,7232. Insurance 6,166 22,7633. Audit fees 2,500 2,5004. Postage, telegram and telephone 22,205 40,5665. Travelling, etc. 83,953 30,5666. Printing and stationery 7,384 17,2887. Advertisement 23,311 29,0658. Salaries, wages and bonus 59,246 48,9189. Miscellaneous expenses 54,475 60,6863. The Income-tax Officer disallowed the aforesaid items of expenditure claimed by the assessee, holding that the same did not ...
Walekar Anjaria and Sons Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Dec-11-1991
Reported in: (1992)105CTR(Guj)345; [1992]197ITR568(Guj)
R.C. Mankad, Actg. C.J.1. The assessee is a private company engaged in the business of manufacture and sale of wool. It also exports groundnuts known as H. P. S. I the previous year relevant to the assessment year 1978-79, it exported H. P. S. and it is in connection with this export that it claimed weighted deduction under section 35B of the Income-tax Act, 1961 ('the Act' for short), with which we are concerned in the present reference. It is submitted that the normal practice which was adopted in the export of H.P.S. was that the foreign buyer had to pay cash against documents. In other words, the foreign buyer was required to pay the price of the goods to the bank at the time of retiring the documents. The foreign buyer, however, informed the assessee that, on account of credit squeeze and dear money position which was prevailing, it was not in a position to make payment on presetation of the documents and bill. The foreign buyer informed the assessee that it was possible to make p...
Ajitbhai B. Mistry Vs. Bomi K. Dangora
Court: Gujarat
Decided on: Dec-10-1991
Reported in: (1993)2GLR1534
A.N. Divecha, J. 1. The Original Plaintiff of Civil Suit No. 1115 of 1975 decided by the 3rd Joint Civil Judge (J.D.) at Surat on 30th September, 1977 has preferred this Second Appeal against the judgment and the decree passed by the learned Extra Assistant Judge of Surat on 16th November, 1977 in Regular Civil Appeal No. 308 of 1977. Thereby the learned Appellate. Judge was pleased to accept the appeal and to set aside the judgment and the decree passed by the trial Court on 30th September, 1977 in Regular Civil Suit No. 1115 of 1975 decreeing the plaintiff's suit for the principal amount. The learned Appellate Judge also dismissed the present Appellant's cross-objections in the present respondent's appeal to the extent the claim for interest was not allowed by the trial Court.2. The facts giving rise to the present appeal may be summarised thus. The present appellant filed one suit for a decree in the sum of Rs. 8,000/- against the present respondent with interest at the rate of 6 pe...
Dharampur Leather Cloth Co. Ltd. Vs. Union of India (Uoi) and ors.
Court: Gujarat
Decided on: Dec-09-1991
Reported in: (1992)2GLR937
A.P. Ravani, J.1. The petitioner-Company is a manufacturer of PVC coated plastic paper known as wall paper. According to the petitioner, it was entitled to claim benefit under Notification No. 165 of 1970 dated September 5, 1970 which was amended from time to time by subsequent Notifications No. 46 of 1973 dated March 1, 1973 and 27 of 1974 dated February 1, 1974. The department was of the view that the aforesaid notifications were not applicable to the case of the petitioner because the PVC coated plastic papers were printed by using printing machine.The petitioner preferred five different refund claims and the same were rejected. The details are as follows:Date of Period Amount Date ofAppln. rejection11-5-1976 April 1974 to Feb. 1975 81,934.14 18-5-197811-5-1976 March 1975 to Feb. 1976 1,17,900.89 20-5-197820-2-1977 March 1976to Jan. 1977 1,24,882.46 30-8-197801-3-1978 Feb. 1977 to Aug. 1977 22,59522 25-7-197801-3-1978 Sept. 1977 to Feb. 1978 11,850.05 25-7-19782. The petitioner pref...
Parshuram Pottery Works Co. Ltd. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Dec-05-1991
Reported in: (1992)104CTR(Guj)276; [1993]204ITR458(Guj)
J.N. Bhatt, J. 1. By this reference under section 256(1) of the Income-tax Act, 1961 ('the Act', for short), the Income-tax Appellate Tribunal ('the Tribunal', for shot), has referred to us for our opinion the following question : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in rejecting the circumstances of the assessee for weighted deduction under section 35B of the Act on the following expenditure : (i) Inspection fees, (ii) dock dues and wharfage, (iii) car and cooly hire, (iv) postage, (v) railway, truck and steamer freight, (vi) postage and telephone (vii) insurance and commission, (viii) Octroi, (ix) miscellaneous, and (x) export packing ?' 2. The relevant short facts giving rise to the present reference may be stated at the outset. 3. The assessee is a public limited company carrying on business of manufacture and sale of sanitaryware, crockery, glazed tiles, etc. The company has three factories, one at Morvi, one at Thangadh an...
isabgul Export Corporation Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Dec-05-1991
Reported in: [1993]200ITR797(Guj)
R.C. Mankad, Actg. C.J.1. The assessee is a registered partnership firm. The assessment year under reference is 1977-78, the year of account being Samvat year 2032. In the course of assessment for the assessment year under reference, the assessee claimed export markets development allowance under section 35B of the Income-tax Act, 1961 ('the Act', for short), in respect of the following items of expenditure, namely :- (1) expenditure of Rs. 50,000 incurred for packing material; and (2) expenditure of Rs. 88,855 incurred for payment of interest to the bank and bank charges. 2. The Income-tax Officer disallowed the claim. The Commissioner of Income-tax (Appeals) ('the Commissioner', for short), held that the interest of Rs. 88,855 was paid in connection with export credit facilities. He further held that this expenditure was incurred in connection with the assessee's export trade and, as such, it was admissible for weighted that the finished products had to be packed before exporting th...
Kalaniketan (Bombaywala) Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Dec-05-1991
Reported in: (1994)1GLR430; (1994)IILLJ177Guj
Mehta, J.1. The employer has challenged the jurisdiction of the Conciliation Officer to enter into conciliation proceedings and of the appropriate Government to make a reference of the demands raised by the third respondent-Union. The challenge is mainly on two grounds : (1) that the demand is not an industrial dispute because it is not sponsored by an appreciable number of workmen and large number of workmen have already expressed their will by a signed statement that they do not support the demand and (2) that there is already an operative settlement and, therefore, till that settlement is operative and is not terminated, these demands cannot be made. 2. The original demands were raised in conciliation proceedings Nos. 225 and 226 of 1990. At that time, out of 60 employees of the petitioner undertaking, 30 were members of this respondent No. 3 - Union. During the pendency of these conciliation proceedings, services of 14 workmen, members of the respondent No. 3 - Union came to be ter...
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