Guwahati Court July 1976 Judgments
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Assam Co-operative Apex Marketing Society Ltd. Vs. Addl. Commissioner ...
Court: Guwahati
Decided on: Jul-13-1976
Pathak, C.J. 1. The following question of law has been referred by the Income-tax Appellate Tribunal, Gauhati Bench, hereinafter referred to as 'this Tribunal', under Section 256(1) of the Income-tax Act, 1961, hereinafter referred to as 'the Act' : 'Whether, on the facts and in the circumstances of the case, the assessee, i.e., Assam Co-operative Apex Marketing Society Ltd., is entitled to exemption under Section 81(i)(c) in respect of their income arising out of procurement of paddy and other agricultural produce ?' 2. The facts of the case may be briefly stated as follows : The assessee is a co-operative society registered under the Assam Co-operative Societies Act, 1949 (Assam Act 1 of 1950). The relevant assessment year is 1962-63. The objects of the assessee-society are briefly as follows: (i) to arrange for the sale of produce of the members of affiliated societies and other members to the best advantage ; (ii) to purchase and sell agricultural produce and farm and farme...
Steelsworth Pvt. Limited Vs. Commissioner of Taxes
Court: Guwahati
Decided on: Jul-02-1976
M.C. Pathak, C.J.1. The following question of law has been referred to the High Court under Section 32(4) of the Assam Sales Tax Act, 1947 (hereinafter referred to as the Act), by the Assam Board of Revenue (hereinafter referred to as the Board) :Whether, on the facts and in the circumstances of the case, the Board of Revenue was correct in law in holding that the price of the goods specified in the dealer's certificate of registration as being intended for use in execution of contract and purchased by the dealer was liable to be included in the net turnover of the dealer in the instant case for the two periods ending 30th September, 1963 and 31st March, 1964, under the proviso to Section 15(1)(b)(i)(c) of the Assam Sales Tax Act, 1947, as in force on the relevant dates ?2. Sales Tax Reference No. 1 of 1973 deals with the period ending 31st March, 1964 and Sales Tax Reference No. 2 of 1973 deals with the period ending 30th September, 1963.3. The facts of the case may be briefly stated...
Manik Malakar Vs. State of Assam
Court: Guwahati
Decided on: Jul-02-1976
Rangarajan, J.1. This is an appeal against the conviction under Section 302, Indian Penal Code and sentence of imprisonment for life imposed by the learned Sessions Judge, Nowgong, on the appellant Manik Malakar.2. The facts are simple. According to the prosecution, at about 9 or 9-30 P. M. on 6-6-1971, the appellant stabbed Kshitish Chandra Malakar (the deceased) on his chest with the dagger in the cultivable land situate on the west of the homestead of Benoy Malakar, P.W. 5. Shortly thereafter, Kshitish Malakar died. But, it is stated by the prosecution that he was conscious and could speak though feebly for a few minutes when he mentioned to Benoy Malakar, P.W. 5, that he had been stabbed by the appellant Manik Malakar by a dagger and that he had fled away.3. In the ejahar given by Aswini Malakar (P.W. 4, uncle of the deceased) it was stated that he had, heard about the dying declaration made by the deceased, from Benoy Malakar (P.W. 5).4. The occurrence is stated to have been wit...
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