Karnataka Court June 1975 Judgments
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The State of Mysore Vs. U.M. Gulam and Sons and ors.
Court: Karnataka
Decided on: Jun-03-1975
Reported in: 1975(2)KarLJ377; [1975]36STC254(Kar)
ORDERGovinda Bhat, C.J.1. These are revision petitions preferred by the State under section 23(1) of the Karnataka Sales Tax Act, 1957 (hereinafter called the 'Act') against the orders of the Sales Tax Appellate Tribunal made in S.T.A. Nos. 5, 4, 3, 2 of 1972 and No. 325 of 1973. 2. The respondents are 'dealers' in 'lime' manufactured from sea-shell. Sea-shell are baked in md kilns and the baked product, which is lime, is sold by the dealers to coffee and other plantations - apparently for application to the soil and/or use in the preparation of 'bordeaux mixture' which is a fungicide composed of copper-sulphate, lime and water. 3. The assessing authority levied tax on the turnover of the dealers at 3 per cent. under section 5(1) of the Act on the assumption that lime sold by the dealers does not fall within any of the items of the Second Schedule to the Act. The dealers did not prefer any appeal against the said orders of assessment. The Deputy Commissioner of Commercial Taxes, Mangal...
T. Ramdas M. Pai Vs. Commissioner of Income-tax, Karnataka (No. 1)
Court: Karnataka
Decided on: Jun-02-1975
Reported in: [1978]115ITR815(KAR); [1978]115ITR815(Karn)
Govinda Bhat, C.J.1. This is a reference under s. 256(1) of the I.T Act, 1961, made the Income-tax Appellate Appellate Tribunal, Bangalore Bench, Bangalore. The question of law referred for the opinion of this court is : 'Whether, on the facts and in the circumstances of the case, the income from shares and house property was rightly assessed in the status of individual ?' 2. The assessment relates to the assessment year 1969-70; the relevant accounting year ended on March 31,1969. The assessment was made on the assessee in the status of an individual. He is a Hindu and has a wife and daughter. On March 15,1969, the assesee wrote a letter to the ITO stating that with effect from March 4, 1969, he has thrown four items of immovable properties and some shares in limited companies into the hotchpot of his HUF and the said properties have to the dealt with and treated as properties belonging to the HUF of which the assessee is the karta. Besides income from the property and the shares ment...
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