Madhya Pradesh Court July 1971 Judgments
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Purohit Lodge Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jul-12-1971
Reported in: 1972MPLJ213; [1972]29STC383(MP)
Bishambhar Dayal, C.J. 1. This is a reference under Section 44 of the M. P. General Sales Tax Act. The assessee, Purohit Lodge is a registered dealer in vegetarian meals and sweets. Before the assessing officer, his contention was that the sales of cooked food amounting to Rs. 1,50,537.54 were not liable to tax since the assessee was in the position of a dhaba-wala and was entitled to exemption. The exemption created by the Government is for cooked food excluding sweetmeats, cakes, pastries, biscuits, chocolates, toffees, lozenges and peppermint drops when prepared and sold by tandurwalas, dhabawalas, lohawalas, khomchawalas and halwais. In substance, therefore, the exemption is in favour of these kinds of dealers in respect of cooked food alone excluding sweets and other prepared foods which are not served fresh. The terms 'tandurwalas', 'dhabawalas' etc., have not been defined and have, therefore, to be understood in the ordinary sense in which they are understood by common men. The ...
Bhartendra Singh Vs. Ramsahai Pandey and ors.
Court: Madhya Pradesh
Decided on: Jul-09-1971
Reported in: AIR1972MP167
(On pre-liminary issues Nos. 8 (a) & (b). 9. 10. 11. 14 & 15).1. Issue Nos. 8 (a) and 8 (b) :--Shri Thakur the learned counsel for the petitioner, has submitted that as the respondent No. 7 is neither a necessary nor a proper party for the decision of this election petition and thus his name is struck off from the array of the respondents the allegation made in paragraph 12 of the petition and the particulars supplied in annexure 7 are not now necessary, and paragraph No. 12 of the petition may be permitted to be struck off. Counsel for the other parties have also raised no objection to this submission, and the result is that paragraph No. 12 of the petition is ordered to be struck off. With this view, it is not necessary to go into the question whether the allegation made in this paragraph suffers from lack of material particulars. As a consequence, it is now unnecessary to keep the issue for proof and it is also therefore, struck off.2. II. Issue No. 9:-- Shri Dharmadhikari the learn...
Patram Sitaram of Morena Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Jul-09-1971
Reported in: 1971MPLJ804; [1971]28STC645(MP)
Bhargava, J. 1. This is a reference under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958, made by the Board of Revenue at the instance of the assessee M/s. Patram Sitaram of Morena. The question referred to this Court is :Whether on the facts and circumstances of the case the transactions of the value of Rs. 20,632.10 paise as per details furnished give rise to two taxable events in the hands of the assessee, (i) when the assessee debited the value of purchases in the accounts of the principal, and (ii) when the assessee sold the goods so purchased in and out of Madhya Pradesh according to the instructions of the principal 2. The Board of Revenue had made the reference initially by its order dated 18th September, 1967. However, this Court by its order dated 23rd April, 1970, directed it to make a fresh statement of the case mentioning the relevant facts in detail on the basis of which necessary inferences have to be drawn. In compliance with that order, fresh statement of...
Harnarayan Vs. Tulsiram and ors.
Court: Madhya Pradesh
Decided on: Jul-02-1971
Reported in: AIR1971MP255; 1971MPLJ762
Bishambhar Dayal, C. J. 1. This is a Letters Patent Appeal by Harnarayan. He had taken a cinema building on sub-lease on 9-4-1958 at Rs. 500/- per month. However, the building was requisitioned by the Collector on 11-6-1960 and was later released in favour of the appellant when the landlord filed a suit on 5-5-1961 for his ejectment. On 30-12-1961 the M. P. Accommodation Control Act, 1961 came into force. The suit however, continued to be contested and ultimately on 28-9-1964 there was a compromise between the parties and it was agreed that the appellant would remain in possession of the building for a year and would thereafter vacate it; and if he does not vacate, the decree would be executedfor his ejectment. The relevant words of the compromise may be quoted: 'Defendant No. 5 shall be a tenant at the monthly rate of Rs. 500/- for a year. The plaintiffs shall be entitled to execute their decree for possession of the building and machinery with articles attached in the aforesaid list ...
Commissioner of Sales Tax Vs. Bharat Kala Bhandar
Court: Madhya Pradesh
Decided on: Jul-01-1971
Reported in: 1971MPLJ764; [1971]28STC387(MP)
Bishambhar Dayal, C.J. 1. The judgment in this Miscellaneous Civil Case will also govern the disposal of Miscellaneous Civil Case No. 298 of 1969 : (The Commissioner of Sales Tax, Madhya Pradesh v. Punjab Ginning and Pressing Factory, Khandwa). Both these are references raising the same point. The question referred is: 'Whether hessian is covered by the term 'cloth' used in item No. 6 of Schedule I to the State Act and, therefore, exempt from tax ?2. This court had in a Division Bench case, Commissioner of Sales Tax, M.P. v. New Bhopal Textiles Ltd. Bhopal 1970 M.P.L.J. 607 held that the Word 'cloth' was wide enough to include hessian cloth, and hessian cloth would therefore be exempt. The State Government have since passed the M.P. General Sales Tax (Amendment and Validation) Act, 1971, [1971] 27 S.T.C. Statutes 93. Section 9 of this Act is as follows :--In Schedule I to the Principal Act, in entry 6, for the words 'but excluding silk fabrics and articles made thereof, the words 'but ...
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