Madhya Pradesh Court February 1983 Judgments
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Malwa Vanaspati and Chemical Co. Ltd. Vs. the Commissioner of Sales Ta ...
Court: Madhya Pradesh
Decided on: Feb-09-1983
Reported in: [1983]54STC198(MP)
R.K. Vijayvargiya, J.1. By this reference under Section 44(1) of the M.P. General Sales Tax Act, 1958 (for short 'the Act'), the Sales Tax Appellate Tribunal (Board of Revenue), M.P., Gwalior, has referred the following questions of law for the opinion of this Court:(1) whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the cost of freight will form part and parcel of the sale price and will, therefore, be exigible to tax, thereby disallowing the claim of the applicant for deduction of Rs. 1,63,004.00 from the turnover on this account ?(2) whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the applicant has rightly been assessed to pay tax on the estimated price of tins and gunny bags ?(3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the penalty of Rs. 2,500 imposed on the applicant under Section 43(1) of the M.P. General Sales Tax Act, 1...
Kedarmal Sarda and ors. Vs. Sales Tax Officer and ors.
Court: Madhya Pradesh
Decided on: Feb-07-1983
Reported in: [1985]58STC58(MP)
ORDERG.G. Sohani, J.1. This is a petition under Article 226 of the Constitution of India.2. The material facts giving rise to this petition briefly are as follows : The petitioners have averred that they have entered into a partnership firm carrying on business of manufacturing rubber matting and foam products in the name and style of M/s. Relief Foam; that in the course of their business, the petitioners import latex rubber, which is the raw material for their manufacture and the value of these imports comes to Rs. 1,000 in a year and that as the turnover of the petitioners from the sale of manufactured goods was likely to exceed the limit of Rs. 10,000 specified in Sub-section (5) of Section 4 of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as the Act), the petitioners submitted an application to respondent No. 1, the Sales Tax Officer, Circle VIII, under Section 16 of the Act for their registration as a dealer under the Act. Along with that application, the petitio...
Manaklal Motilal Agrawal Vs. Commissioner of Gift-tax
Court: Madhya Pradesh
Decided on: Feb-04-1983
Reported in: [1984]147ITR670(MP)
Shukla, J.1. This is a reference by the Income-tax Appellate Tribunal, Indore, under Section 26(1) of the G.T. Act, stating the case and referring the following questions for our opinion : (1) Whether, on the facts and in the circumstances of the case, the order of the GTO should not only have been set aside, but annulled altogether and no assessment could be made upon the assessee (2) Whether any element of gift or deemed gift chargeable under the G.T. Act was involved in the transaction (3) Whether separate additions in respect of revaluing of assets and goodwill could be made under the G.T. Act in case of retirement of a part-ner from the firm ?' 2. Assessee, Maneklal Motilal Agrawal, used to carry on business of plying buses. On August 21, 1968, he converted the proprietary business into a partnership firm in which he had 50% share. The other partner was Jawaharlal Agrawal with 25% share. Two minors, namely, Subhash Agrawal and Arvind Agrawal, had shares of 12'5% each in the prof...
New India Assurance Co. Ltd. Vs. Smt. Bismilla Bi and ors.
Court: Madhya Pradesh
Decided on: Feb-02-1983
Reported in: [1986]59CompCas188(MP)
P.D. Mulye, J.1. The appellant, the New India Assurance Company Ltd., has filed this appeal under Section 30 of the Workmen's Compensation Act, 1923, against an award dated September 8, 1977, passed by the Commissioner for Workmen's Compensation, Indore, in W. C. Case No. 29 of 1976 whereby he has awarded compensation of Rs. 19,200 plus costs and interest against the appellant as also respondent No. 4, Abdul Wahid, in whose employment the deceased, Aziz Khan, was working as a truck driver on a monthly salary of Rs. 420 per month and of whom respondents Nos. 1, 2 and 3 are the dependants and legal representatives who had claimed compensation.2. The facts giving rise to this appeal may be stated, in brief, as under : The deceased, Aziz Khan, was working as a truck driver with respondent No. 4, Abdul Wahid, on a monthly salary of Rs. 420. Respondent No. 1, Bismilla Bi, is the widow and respondent No. 2, Rauf Khan, and respondent No. 3, Yunus Khan, are his sons. On April 13, 1976, the dece...
iron Steel Stock Holders Association Vs. State of M.P. and anr.
Court: Madhya Pradesh
Decided on: Feb-02-1983
Reported in: [1985]58STC205(MP)
ORDER1. Heard Shri M. S. Chowdhary, learned counsel for the petitioner, on the question of admission.2. In this petition the petitioner has prayed that the order passed by the respondent No. 2, the Commissioner of Sales Tax, M. P., Indore refusing to exercise jurisdiction vested in him under Section 39(1) of the M. P. General Sales Tax Act (for short 'the Act') be quashed and the Commissioner be directed to restore the revision proceedings and after hearing the petitioner dispose of the same in accordance with law. The petitioner has also prayed that the respondents be directed to refund the tax levied and collected from it without the authority of law being tax paid and collected under mistake of law. The petitioner during the relevant years carried on the business in sale and purchase of iron and steel goods. It was duly registered under the Act. The petitioner was assessed to sales tax for the assessment years 1965-1966 to 1971-72 on the basis of the returns filed by the petitioner....
Dashrath Prasad Dubey Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Feb-01-1983
Reported in: [1986]159ITR149(MP)
G.G. Sohani, J.1. By this reference under Section 256(1) of the Income-tax 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, on the facts and in the circumstances of the case, the Tribunal was right in holding that the order of the Inspecting Assistant Commissioner of Income-tax imposing a penalty under Section 271(1)(c) of the Income-tax Act, 1961, was not bad in law for want of jurisdiction 'The material facts giving rise to this reference briefly are as follows:While framing the assessment for the assessment years 1973-74, the Income-tax Officer made certain additions to the total income disclosed by the assessee holding that the assessee had received income from three sources which were not disclosed by him in the return. For concealment of income from the said sources, the Income-tax Officer initiated penalty proceedings under Section 271(1)(c) of...
Controller of Estate Duty Vs. Prakashchand
Court: Madhya Pradesh
Decided on: Feb-01-1983
Reported in: [1984]147ITR1(MP)
Sohani, J.1. By this application under Section 64(1) of the E.D. Act, 1953 (hereinafter referred to as 'the Act'), the following question of law has been referred to this court for its opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that only 39.51% of the value of the assets of the HUF is liable to be added under Section 34(1)(c) of the Estate Duty Act instead of 3/5ths, i.e., 60% adopted by the A.C.E.D. '2. The material facts giving rise to this reference briefly are as follows:3. The deceased was survived by his wife and three sons named Gokulchand, Prakashchandra and Mansukhlal. These three sons were married and Gokulchand had five sons out of whom three were married. The Asst. Controller of Estate Duty added 3/5ths share of the lineal descendants of the deceased in the HUF property as provided by Section 34(1)(c) of the Act. Before the Appellate Controller of Estate Duty it was contended on behalf of the accountable pe...
Central Paints Ltd. Vs. Commissioner of Income-tax
Court: Madhya Pradesh
Decided on: Feb-01-1983
Reported in: (1983)34CTR(MP)287; [1984]146ITR212(MP)
Vijayvargiya, J.1. By this reference under Section 256(1) of the I.T. Act, 1961 (for short 'the Act'), the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following questions of law for the opinion of this court :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in interpreting the provisions of Section 37(2B) and maintaining disallowance of Rs. 14,462 out of sales promotion expenses ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in disallowing the sum of Rs. 37,206 being balance of actual payment made in respect of bonus ' 2. The facts giving rise to this reference as set out in the statement of the case are as follows :The assessee is a limited company and is carrying on the business of manufacture and sale of insecticides and paints. During the accounting year relevant to the assessment year 1974-75, the assessee claimed deduction of a sum of Rs. 50,962 under...
Commissioner of Sales Tax Vs. Ratlam Strawboard Mills Private Ltd.
Court: Madhya Pradesh
Decided on: Feb-01-1983
Reported in: [1984]55STC194(MP)
G.G. Sohani, J.1. The order in this case will also govern the disposal of Miscellaneous Civil Case No. 131 of 1981.By these references under Section 44(1) of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as the Act), the following questions of law have been referred to this Court for its opinion :(1) Whether, under the facts- and circumstances of the case, the Tribunal was justified in holding that the plant sold for Rs. 6.5 lakhs in the financial year 1965-66 was not liable to sales tax ?(2) Whether, under the facts and circumstances of the case, the Tribunal was justified in holding that the sale of spare parts and accessories sold at Rs. 41,312 during the year 1966-67 was not liable to sales tax ?2. The material facts giving rise to these references briefly are as follows : The assessee is engaged in the manufacture and sale of strawboards. The assessee had two plants for the manufacture of strawboards. In the assessment year 1965-66, the assessee sold on account of...
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