Madhya Pradesh Court November 1987 Judgments
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Ballabhdas Paddar Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Nov-04-1987
Reported in: [1988]68STC331(MP)
N.D. Ojha, C.J.1. The Board of Revenue, Madhya Pradesh, Gwalior, which is the Tribunal constituted under the M.P. General Sales Tax Act, 1958 (in short 'the Act') has referred to this Court the following three questions for its opinion under Section 44(1) of the Act:(1) Whether, on the facts and in the circumstances of the case, the appellant was entitled to a deduction under Section 2(r)(ii) on account of sales of material taken out from the condemned coaches, which were purchased after paying full sales tax to the railway ?(2) Whether the order of the Tribunal holding that deduction could be granted only if there was a sale on declaration, was according to law ?(3) Whether the order of the Tribunal is legally correct ?2. The brief facts necessary to answer the aforesaid questions are that the assessee-applicant deals in scrap including iron scrap and was assessed to tax under the Act for the Diwali year 1972-73. The applicant had bid at an auction of old railway coaches, after paymen...
Munnibai Vs. Subhash Singh and ors.
Court: Madhya Pradesh
Decided on: Nov-03-1987
Reported in: I(1988)ACC334
S. Awasthy, J.1. The appellant has filed this appeal for enhancement of the amount of compensation awarded by the Motor Accidents Claims Tribunal, Jabalpur, in Motor Vehicles Case No. 90/79, decided on 21-4-1980. The respondents 1 and 2 have also filed cross-objection and pray for dismissal of the claim in entirety. 2. The claim of the appellant Mst. Munnibai and her minor son Lal Singh was that they were the dependents and are the legal representatives of late Nawabsingh. On 19-7-1977, Bus No. C.P.J. 3424 belonging to the respondent No. 1, was driven by the respondent No. 2, and was insured with the respondent No. 3. About 15 miles away from Shahpura to Jabalpur, the respondent No. 2 tried to take-over another bus belonging to Sharadnarayan and driven by Kewal son of Tulsiram (D.W. 5). The deceased was going towards Shahpura from Jabalpur on a bicycle who was dashed by the bus of the respondent No. 1 and was killed in the said accident. Nawabsingh was going on his left side of the roa...
Jagdamba Industries and Two ors. Vs. the State of Madhya Pradesh and T ...
Court: Madhya Pradesh
Decided on: Nov-02-1987
Reported in: [1988]69STC1(MP)
ORDERFaizanuddin, J.1. The order passed in this petition shall also govern the disposal of Miscellaneous Petition No. 2204 of 1987 (Shriram Dall Mill, Kolaras v. State of M.P. and 3 Others) as both these petitions raise identical and common questions which may be resolved by a common order.2. In both the petitions, the question of interpretation of a Notification F. No. A-3-41-81(35)-ST-V dated 23rd October, 1981, issued under Section 12 of the M. P. General Sales Tax Act, 1958 (No. 2 of 1959), which is filed as annexure-B in M. P. No. 2710 of 1987 is involved which relates to exemption of sales tax to the new industrial units set up after 1st April, 1981 in terms of said notification and a subsequent Notification No. A-3-52-87-ST-V(29) dated 3rd July, 1987, filed as annexure-G, amending the earlier notification of 1981 referred to above. Both the petitions came up for hearing on admission before a Division Bench of this Court on 7th August, 1987 and during the arguments an order dated...
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