Karnataka Court September 1956 Judgments
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N. Kenchappa Vs. Sales Tax Officer, Iv Circle, Aliaskar Road, Bangalor ...
Court: Karnataka
Decided on: Sep-12-1956
Reported in: AIR1957Kant45; AIR1957Mys45; (1957)35MysLJ89
Venkataramaiya, C.J. 1. This is a batch of petitions filed under Article 226 of the Constitution of India in which the levy of sales tax on monies realised for execution of certain contracts called 'works contract' has been challenged. The petitioners are charged with liability for payment of the tax not on the total amount received by them but on the value of goods supplied by them for fulfilment of contracts entered into with others, The value has been fixed and the tax assessed in accordance with the provisions of the Mysore Sales Tax Act and the rules framed thereunder. The objections raised and arguments advanced being the same in all the petitions these may be conveniently disposed of by a single order.2. The grievance of the petitioners is that the articles used by them for carrying out the works undertaken by them are treated as goods sold by them and that the value of these is determined not by the actual cost paid for but by the application of a formula. It is true that consi...
R. Channappa and ors. Vs. the State of Mysore and anr.
Court: Karnataka
Decided on: Sep-12-1956
Reported in: AIR1957Kant48; AIR1957Mys48; (1957)35MysLJ88
Venkataramaiya, C.J. 1. The orders by which Sales Tax is levied on the transactions of petitioners in hides and skins and as works contracts arc questioned as illegal in petitions filed under Article 226 of the Constitution of India. Contentions raised by others solely against the levy regarding hides and skins have been dealt with in Writ Petitions Nos. 83, 86, 90 of 1953, 35, 36, 37, 41, 48 of 1954 and 24 of 1936, and those regarding works contracts in Writ Petitions Nos. 65, 74, 7,5, 76, 89, 92, 93, 115, 116, 134 and 152 of 1954, 8, 23, 32, 56, 62, 66, 72, 117, 122, 142, 150, 17S, 186 of 1955, 1, 4, 28, 29, 63, 69, 72, 107 and 144 of 1956. 2. These petitions are grouped separately though the grounds urged are similar to those in the two sets above mentioned as there is dispute as to what is the appropriate order to be passed. As a result of the decisions in the aforesaid cases, the petitions are to be allowed so far as the assessment on work contract is concerned and to be dismissed...
Samaraj Vs. Kuppuswamy
Court: Karnataka
Decided on: Sep-05-1956
Reported in: AIR1957Kant55; AIR1957Mys55; ILR1956KAR281
ORDER1. This is a revision petition preferred by the petitioner-plaintiff against the judgment of the learned Subordinate Judge, Civil Station, Bangalore, in S. C. No. 52 of 52-53 dismissing his suit filed against the respondent. 2. The facts that have given rise to this petition are briefly as under: 3. The petitioner was the plaintiff and the respondent the defendant in the lower Court. The plaintiff is a Cycle Shop owner having his place of business in Cavalry Road, Civil Station, Bangalore. The defendant is a merchant residing in the same area. On 3-12-51 the defendant hired from the plaintiff a Hercules Bicycle bearing No. 9. 6956 with other accessories attached to it. The defendant took delivery of the bicycle but he failed to return the same or to pay the hire. When demanded the defendant said that he had lost the bicycle whereupon the plaintiff filed the present suit claiming in all Rs. 390/- towards the price of the bicycle and the hire due to the plaintiff from 8-12-51 up to ...
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