Madhya Pradesh Court April 1973 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.
Punjab Dal Besan and Oil Mills and ors. Vs. State of Madhya Pradesh
Court: Madhya Pradesh
Decided on: Apr-04-1973
Reported in: AIR1974MP85; 1973MPLJ929
Oza, J. 1. This petition has been filed by the petitioners who claim to be the maunfacturers of edible oil and, as a byproduct thereof, oil cake. 2. According to the petitioners, sixty per cent, of the total oil-seeds expelled results in oil-cakes. Out of these oil-cakes manufactured in the factories, substantial quantities are exported generally to Bombay and other places where by solvent extraction process further oilis extracted, and the remaining deoiled cakes are exported out of India where they are used in the production of protein preparations. 3. The Government of India, exercising powers under Sections 3 and 5 of the Essential Commodities Act, 1955 issued Order No. 1844 dated the 18th June 1966 whereby power to issue regulations or orders under Section 3 of the Essential Commodities Act, 1955, was conferred on the State Government subject to the limitation provided in that order. While exercising powers under the aforesaid Order, the State Government issued the -- Madhya Prade...
Commissioner of Sales Tax Vs. Gill and Company Ltd.
Court: Madhya Pradesh
Decided on: Apr-04-1973
Reported in: 1974MPLJ55; [1974]33STC536(MP)
ORDERP.K. Tare, C.J.1. This order shall govern the disposal of Misc. Civil Case No. 147 of 1969 -- Commissioner of Sales Tax, M.P. v. Gill and Co. Private Ltd., Ujjain -- also. Misc. Civil Case No. 147 of 1969 relates to the imposition of sales tax under the Madhya Pradesh General Sales Tax Act, 1958; while Misc. Civil Case No. 146 of 1969 relates to the imposition of sales tax under the Central Sales Tax Act, 1956. The sales tax in question relates to the period from 1st April, 1966, to 31st March, 1962.2. Before the Sales Tax Officer the respondent claimed a deduction of Rs. 23,104 on account of freight, which he claimed he had not charged although it might have been shown in the bills produced. The Assistant Commissioner of Sales Tax disallowed that claim of the assessee and added that amount to the gross turnover. Against that order an appeal was preferred before the Deputy Commissioner of Sales Tax, who affirmed the view of the Assistant Commissioner of Sales Tax and dismissed the...
- ‹ Prev
- 1
- Next ›