Madhya Pradesh Court September 1969 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commissioner of Sales Tax Vs. Perfect Pottery Co. Ltd.
Court: Madhya Pradesh
Decided on: Sep-18-1969
Reported in: [1970]26STC214(MP)
ORDERA.P. Sen, J.1.This order shall also govern the disposal of Miscellaneous Civil Case No. 291 of 1965 (The Commissioner of Sales Tax, Madhya Pradesh v. Perfect Pottery Company, Ltd., Ratlam) heard along with this reference.These are references by the Sales Tax Tribunal, Madhya Pradesh, under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, at the instance of the Commissioner of Sales Tax, Madhya Pradesh and the question for decision is whether, in the facts and circumstances of the case, sales tax can be imposed under the Madhya Pradesh General Sales Tax Act, on the sales of coal ash and cinders in the year 1961 and of coal ash and empty drums in the year 1962 by M/s. Perfect Pottery Company Ltd., Ratlam.2. The question relates to the assessment for tax purposes in the assessment years 1961 and 1962 of the assessee, M/s. Perfect Pottery Co. Ltd., Ratlam, a manufacturer of stone-ware, pipes and sanitary fittings. During the assessment years in question, the Sales Tax ...
Ramchandra Rampratap Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Sep-16-1969
Reported in: [1970]26STC334(MP)
ORDERA.P. Sen, J.1. The question that arises in this reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958, is whether, in the facts and circumstances of the case, the sales amounting to Rs. 2,74,965.77 were inter-State or intra-State sales.2. The facts stated by the Tribunal are these: The assessee, Messrs Ramchandra Rampratap, Satna, is a registered dealer, dealing in foodgrains and oil-seeds. During the financial year 1959-60, the assessee claimed that its sales of oil-seeds to a Nagpur merchant worth Rs. 2,74,965.77 were sales in the course of inter-State trade or commerce and, therefore, not taxable under Section 18(4) of the Madhya Pradesh General Sales Tax Act. The nature of these transactions was that the Nagpur buyer gave to the assessee a standing instruction for the purchase and supply of the goods to him. Pursuant thereto, the assessee purchased the goods in question appropriating them to the account of the Nagpur purchaser debiting him with the pu...
Rao Bhupendra Singh Vs. Smt. Gopal Kunwar Umath and anr.
Court: Madhya Pradesh
Decided on: Sep-12-1969
Reported in: AIR1970MP91; 1970MPLJ16
Singh, J.1. This appeal arises out of a suit which was filed by the plaintiff-respondent Thakur Bharatsingh for recovery of Rs. 13,472.50 paise against the defendant-appellant. Bharatsingh died during the pendency of the appeal and his legal representatives have been substituted in his place. The suit was based on the facts that the plaintiff was a Guzaredar of the defendant who held a jagir known as Mangalgarh jagir. The plaintiff was in possession and enjoyment of income of a part of the village Ankia of the jagir in lieu of Guzara until the abolition of the jagir. In order to induce the Jagirdars to voluntarily surrender their jagirs, the Government of the erstwhile State of Bhopal, where the jagir was situated, offered to pay Mansab or cash annuity to a Jagirdar in the event of his voluntarily surrendering the jagir and applying for conversion of the same into Mansab. The defendant took advantage of this offer and surrendered his lagir to the State. By an order of the State Governm...
The State of Madhya Pradesh Vs. Laxminarayan Agrawal
Court: Madhya Pradesh
Decided on: Sep-10-1969
Reported in: 1971CriLJ120; 1970MPLJ378
A.P. Sen, J.1. The State of Madhya Pradesh has filed this appeal against an order of acquittal passed by the Magistrate First Class, Raipur, dated 13th December 1965, acquitting the respondent of the charge that he had committed a breach of Clause 3 (l) of the Madhya Pradeah Foodgraina Dealers Licensing Order, 1958 (hereinafter referred to as the 'Order'), which ia an offence punishable Under Section 7 of the Essential Commodities Act, 1955 (hereinaftsr referred to a3 the'Act') on the ground that the breach by him of its provisions was without any dishonest intention.2. The facts giving rise to this appeal briefly stated, are these: The respondent who was previously carrying on business under the name and style of 'Messrs. Gopal Dal Mills, Raipur'1 had been licensed as a dealer, under Clause 3 (1) of the Order for the financial year 1960-61. That licence was, however, cancelled w. e. f. 13th April 1961 and admit, tedly neither had it been renewed nor the respondent had any licence to d...
The Commissioner of Sales Tax Vs. Nandram Ramkaran Agarwal
Court: Madhya Pradesh
Decided on: Sep-08-1969
Reported in: [1969]27STC527(MP)
Bishambhar Dayal, C.J. 1. This is a reference under Section 44(1) of the M. P. General Sales Tax Act. The assessee was purchasing cotton in the market in the name of the mills. The payment was made by the assessee himself and debited to purchase khata but it was credited to the account of the mills when the money was received from the mills. It is admitted on behalf of the department that Messrs Kilachand Deychand and Girdharilal Nanhelal were the appointed agents of the mills for purchasing cotton. The case of assessee is that he has been asked by these purchasing agents of the mills to purchase the cotton in the different markets on behalf of the mills. From his account books also it is clear that he has purchased the cotton in the name of the mills. He has obtained licence from the local authorities for bidding on behalf of the mills and thus the assessee's case is that he is not the owner of the cotton at all; he has purchased the cotton on behalf of the mills and supplied it to th...
The Madhya Pradesh State Co-operative Marketing Society Vs. the Commis ...
Court: Madhya Pradesh
Decided on: Sep-08-1969
Reported in: [1971]27STC45(MP)
R.J. Bhave, J. 1. This is a reference under Section 44(1) of the M. P. General Sales Tax Act, 1958. The questions referred for our decision are:(1) Under the facts and the circumstances of the case, is the sale of cotton by auction under the cotton pool scheme a sale by the society liable to tax under the scheme of the M. P. General Sales Tax Act, 1958?(2) Are the oil-engines and centrifugal pumps sold by the society agricultural machinery?(3) Are such of the oil-engines and centrifugal pumps as have been sold to agriculturists for bona fide agricultural purposes, agricultural machinery for the purposes of item 44 of Part II of Schedule II appended to the M.P. General Sales Tax Act, 1958?2. The society-The Madhya Pradesh State Co-operative Marketing Society, Jabalpur-is a registered dealer under the Madhya Pradesh General Sales Tax Act, 1958. The assessment in question is for the period from 1st July, 1959 to 30th June, 1960. The only items regarding which the abovesaid questions are f...
Singh (K.P.) and anr. Vs. Gokhale (S.K.) and anr.
Court: Madhya Pradesh
Decided on: Sep-02-1969
Reported in: (1970)ILLJ125MP; 1968MPLJ890
P.K. Tare, J.1. In this petition under Articles 226 and 227 of the Constitution of India, petitioner 1, an employee of respondent 2, National Coal Development Corporation, Ltd., Jamuna Colliery, P.O. Kotma, challenges the award of respondent 1 (annexare 13) on the ground that the arbitrator had no jurisdiction to proceed with the arbitration proceedings in the absence of the procedure to be followed as prescribed by S. IDA of the Industrial Disputes Act, 1947 (Central).2. Respondent 2, employer, and petitioner 2, M.P. Koyla Mazdoor panchayat, a registered union, tried for conciliation of their dispute through the machinery of conciliation ; but the conciliation proceedings did not fructify. However, by an agreement dated 14 January 1966, they entered into an agreement (petitioner's annexure 7) referring the industrial dispute for arbitration by the sole arbitrator, S.K. Gokhale. Regional Labour Commissioner (Central), Jabalpur, for adjudication of the following points of dispute:(1) Wh...
- ‹ Prev
- Next ›