Madhya Pradesh Court December 1980 Judgments
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Commissioner of Sales Tax Vs. Maganlal Sarbulal and Co.
Court: Madhya Pradesh
Decided on: Dec-11-1980
Reported in: [1981]48STC172(MP)
R.K. Vijayvargiya, J.1. By this reference under Section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as the Act), the Board of Revenue has referred the following question of law for the opinion of this Court:Whether, in the facts and circumstances of the case, entry No. 7 of Part III of Schedule II appended to the Act covers cotton seed oil]?2. The facts giving rise to this reference as set out in the statement of the case are as follows : The assessee deals in foodgrain and oil-seeds and was assessed to tax under the Act for the Diwali year 1969-70. The cotton seed oil was assessed to tax at the rate of 7 per cent. On appeal by the assessee the Deputy Commissioner of Sales Tax upheld the order of the assessing authority and dismissed the appeal. On further appeal by the assessee the Board of Revenue accepted the contention of the assessee that cotton seed oil was taxable at 2 per cent under entry No. 7 of Part III of Schedule II appended to the Act. At the in...
Commissioner of Sales Tax Vs. Motilal Madanlal
Court: Madhya Pradesh
Decided on: Dec-11-1980
Reported in: [1981]48STC502(MP)
G.G. Sohani, J.1. By this reference under Section 44(1) of the M. P. General Sales Tax Act, 1958, the Board of Revenue has referred the following question of law to this Court for its opinion :Whether, under the facts and circumstances of the case, the Tribunal was justified in holding that the assessee was a dhabawala and the cooked food sold by him is exempt from payment of sales tax under Notification No. 965-V-ST dated 31st March, 1964, as extended further under Notification No. 1081-537-V-ST dated 7th April, 1967.2. The material facts giving rise to this reference briefly are as follows : The assessee claimed to be a dhabawala and was assessed to tax under the said Act for the year 1966-67. The assessing authority did not uphold the contention of the assessee that he was a dhabawala. On appeal the Appellate Assistant Commissioner upheld the finding of the assessing authority. On appeal, however, the learned Member of the Board of Revenue held that, on the facts and in the circumst...
Badrilal Bholaram Vs. Commissioner of Income-tax, Bhopal.
Court: Madhya Pradesh
Decided on: Dec-11-1980
Reported in: [1983]139ITR207(MP); [1983]14TAXMAN399(MP)
SOHANI J. - By this reference under s. 256(1) of the I.T. Act, 1961, hereinafter called 'the Act', the Income-tax Appellate Tribunal, Indore Bench, has referred the following questions of law to this court for its opinion :'1. Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the surplus of Rs. 42,048 (for R.A. No. 82, Rs. 44,051) received by the assessee as a result of the sale of agricultural lands, referred to in the appellate orders, arose out of an adventure in the nature of trade and was, therefore, rightly assessed to tax ?2. Whether, on the facts and circumstances of the case, the lands in question could be held to be agricultural lands ?3. Whether, on the facts and circumstances of the case, it could be held in law that there could be an adventure in the nature of trade in agricultural lands, particularly in view of the provisions of revenue law restricting the transfer of such land ?4. Whether, on the facts and circumstances of the ca...
Smt. Zarina Iftakhar Ahmad Vs. Commissioner of Wealth-tax
Court: Madhya Pradesh
Decided on: Dec-10-1980
Reported in: [1981]129ITR493(MP); 1981MPLJ477
G.P. Singh, C.J.1. This is a reference made by the Wealth-tax Appellate Tribunal referring for our answer the following question of law :' Whether, on the facts and in the circumstances of the case, the value of the combine harvester machine, belonging to the assessee, was exempt under the provisions of Section 5(1)(ix) of the Wealth-tax Act from being included in the total wealth of the assessee for the assessment year 1973-74?'2. The facts stated are that the assessee owned a combine harvester which he gave on hire to others who may or may not have used it for harvesting. The exemption was claimed by the assessee under Section 5(1)(ix) of the W.T. Act, which reads as follows :'5. (1) Subject to the provisions of Sub-section (1A) wealth-tax shall not be payable by an assessee in respect of the following assets, and such assets shall not be included in the net wealth of the assessee--......... (ix) the tools, implements and equipment used by the assessee for the cultivation, conservati...
Commissioner of Income-tax Vs. Navalmal Punamchand
Court: Madhya Pradesh
Decided on: Dec-04-1980
Reported in: [1982]135ITR801(MP)
Sohani, J. 1. By this reference under Section 256(1) of the I.T. Act, 1961, hereinafter referred to as 'the Act', the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion: 'Whether the Tribunal was justified in holding that the expenditure incurred by the assessee for providing messing to its trade constituents did not amount to expenditure in the nature of entertainment expenditure as contemplated by Section 37(2B) of the Income-tax Act, 1961 ?' 2. The material facts giving rise to this reference briefly are as follows : The assessee derives income from business in cloth. In the assessment years 1972-73 and 1973-74, the assessee claimed deduction of the messing expenses on the ground that, in accordance with the custom of the trade, the assessee had to provide meals to its upcountry customers. The claim was disallowed by the ITO on the ground that the expenditure was for entertainment within the meaning of Section 37(2B)...
Thakur Vishweshwarsharan Singh Vs. State Transport Appellate Tribunal, ...
Court: Madhya Pradesh
Decided on: Dec-02-1980
Reported in: AIR1981MP121; 1981MPLJ377
G.P. Singh, C.J.1. The petitioner held a permit for the route Rajgarh-Badnagar via Sardarpur which was granted to him in 1956. The last renewal of this permit expired on 31st January, 1971. The petitioner made an application for renewal on 20th November, 1970. The application was within limitation under Section 58 of the Motor Vehicles Act, 1939 as it stood before its amendment by Section 25 of the Amending Act No. 56 of 1969. An application for renewal under the unamended Section 58 had to be filed not less than 60 days before the expiry of the permit. Section 58 as amended requires that the application for renewal of the permit shall be made not less than 120 days before the date of its expiry. Applying Section 58 as amended, the petitioner's application for renewal was dismissed by the Regional Transport Authority, Indore. That order was maintained by the State Transport Appellate Authority in appeal. The petitioner chal-lerges these orders by the petition under Article 226 of the C...