Madhya Pradesh Court August 1987 Judgments
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Hukumchand Mills Ltd. Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Aug-04-1987
Reported in: [1988]71STC101(MP)
N.D. Ojha, C.J. 1. This judgment shall also govern the disposal of M. C. C. Nos. 180 of 1986 and 181 of 1986.2. The Tribunal constituted under the M. P. General Sales Tax Act, 1958 (hereinafter referred to as the Act) has referred the following question to this Court for its opinion under Section 44(1) of the Act:Whether in the facts and circumstances of the case, the Tribunal was right in holding that unserviceable items of stores which comprised discarded assets like scrap, dyes, chemicals, broken iron hoops, obsolete machinery, coal ash, etc., were exigible to tax 3. The reference has been made at the instance of the assessee M/s. Hukumchand Mills Ltd., which is a public limited company duly incorporated under the Companies Act and is a registered dealer under the Act as well as under the Central Act. The Tribunal had decided three appeals relating to the calendar years 1974, 1975 and 1976, but since the question referred to above was the same in respect of all the three years, a co...
Gulshan Rai Johar Vs. Commissioner of Sales Tax
Court: Madhya Pradesh
Decided on: Aug-04-1987
Reported in: 1988MPLJ19; [1988]71STC258(MP)
N.D. Ojha, C.J.1. The Tribunal constituted under the M. P. General Sales Tax Act (hereinafter referred to as 'the Act') has referred the following question to this Court for its opinion under Section 44(1) of the Act:Whether, on the facts and in the circumstances of the case, the Tribunal was justified in rejecting the second appeal of the applicant and in rejecting the contention that notwithstanding non-payment of tax as directed, he be heard on merits 2. The facts which are necessary for consideration of the aforesaid question, may be stated in brief. An order of assessment was passed against the applicant on 2nd May, 1966. Against that order, an appeal was preferred by the assessee which was rejected by the Appellate Assistant Commissioner of Sales Tax on 29th January, 1968. This order was communicated to the assessee-applicant on 29th March, 1968 and he preferred a second appeal on 23rd April, 1968. The requisite amount of tax which was to be deposited to entitle the appeal to be ...
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