Mumbai Court January 1975 Judgments
Commissioner of Sales Tax Vs. Hard Castle Waud and Co. Pvt. Ltd.
Court: Mumbai
Decided on: Jan-31-1975
Reported in: [1976]37STC479(Bom)
Kania, J.1. This is a reference under section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the said Act'), made at the instance of the Commissioner of Sales Tax. 2. The facts on which the reference arises, as can culled out from the judgment of the Tribunal, are as follows : Pursuant to certain discussions, which took place between the respondents and the officers of one Indo-Burma Petroleum Company Limited (hereinafter referred to as 'the said company'), the said company addressed a letter dated 26th July, 1963, to the respondents stating that enclosed therewith was their official order No. 108 for the supply of certain Fractional H.P. Flameproof Motors and requesting the respondents to import the material on behalf of the said company as their agents and deliver the same to the said company on importation. The said letter clarified that the respondents were to act purely as the agents of the said company to import the material on their behalf and hence the pro...
Tag this Judgment!Navrang Plastics Vs. the State of Maharashtra
Court: Mumbai
Decided on: Jan-31-1975
Reported in: [1975]35STC510(Bom)
Kania, J.1. This is a reference under section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the said Act'). 2. The facts on which the reference arises are as follows : The applicants manufactured and sold hairpins made from pin wire and plastic. According to the applicants, the plastic used was obtained from useless or discarded plastic pieces and the said pins were sold at the rate of two paise per hair-pin. The applicants made an application under section 52 of the said Act for determination of the rate at which tax which was payable in respect of the sale of these hairpins. This application was disposed of by the Commissioner of Sales Tax. The contention of the applicants before the Commissioner was that the hairpins manufactured by them were covered by the residuary entry No. 22 of Schedule E to the said Act, whereas the contention of the department was that these articles were covered by entry No. 7 of the said schedule. The Commissioner came to the conclusi...
Tag this Judgment!Annappa Balappa Shirhatti Vs. Malabai Annappa Shirhatti
Court: Mumbai
Decided on: Jan-31-1975
Reported in: (1976)78BOMLR539; 1976MhLJ790
Vaidya, J.1. The above First Appeal is filed by the husband of the respondent, challenging the validity and propriety of the judgment and decree for maintenance, passed in Special Suit No. 36 of 1966, on February 28, 1967, by the Civil Judge, Senior Division, Kolhapur.2. The wife's allegations, in the plaint, may be briefly stated as under:3. The plaintiff and the defendant were married twenty-five years before the suit, filed on August 4, 1965. They lived together as husband and wife for a period of twelve years. A son was born to them, but unfortunately he died. The husband began to find fault with the wife because there was some defect in her leg; and she was not of fair complexion. He began to pick up quarrels with her. One day he turned her out of his house after the death of his son. Since that time, she has been staying at her brother's place. Her brother repeatedly tried to send her back to her husband. The husband refused to take her on the ground that he did not like her. He ...
Tag this Judgment!Copper Rollers Private Ltd. Vs. the State of Maharashtra
Court: Mumbai
Decided on: Jan-30-1975
Reported in: [1975]36STC391(Bom)
Madon, J.1. The facts which have given rise to this reference under section 61(1) of the Bombay Sales Tax Act, 1959, are that by an agreement of partnership dated 26th June, 1963, Keshavlal Desai, Gopaldas Aggarwal and Devkumar Aggarwal agreed to carry on in partnership the business of manufacturing copper rollers under the firm name and style of Copper Rollers Corporation. Under the said agreement of partnership the partnership was to commence from 1st July, 1963. The partnership firm of Copper Rollers Corporation got itself registered as dealer under the Bombay Sales Tax Act, 1959. Thereafter the said Keshavlal Desai retired from the partnership firm with effect from 1st June, 1965, and by a deed of retirement and assignment dated 4th June, 1965, assigned and transferred all his rights, title and interest in the said firm and in the goodwill thereof to the remaining partners, namely, Gopaldas and Devkumar. Gopaldas and Devkumar thereafter continued the said partnership business in th...
Tag this Judgment!Associated Film Industries Pvt. Limited Vs. D.R. Kohli and ors.
Court: Mumbai
Decided on: Jan-29-1975
Reported in: 1980(6)ELT107(Bom)
ORDER1. This is a Petition under Art. 226 of the Constitution of India for Writs of Certiorari and Mandamus and for other appropriate writs, directions and orders under Art. 226 for quashing and directing the Respondents, their Officers, Subordinates and Successors to withdraw and cancel a demand for Rs. 52,205.91 ps. dated 8th July, 1969, issued by the Inspector of Central Excise, the order of the Assistant Collector, Central Excise, Bombay-2, dated 13th January, 1970, and Orders passed in appeal and in Revision to the Central Government dated 7th April, 1971, and 31st January, 1973, respectively, whereby a demand on the 1st Petitioners was made for a sum of Rs. 52,205.91 ps. in respect of the duty alleged to be leviable on the Censor Certificate Length of the film attached to the length of the feature film, under the provision of the Central Excises and Salt Act, 1944, and (hereinafter referred to as 'the said Act') 2. The short facts giving rise to this Petition are that the 1st Pet...
Tag this Judgment!Marshal Braganza Vs. S.R. Samant, Presiding Officer, First Labour Cour ...
Court: Mumbai
Decided on: Jan-29-1975
Reported in: (1975)IILLJ189Bom
1. In this writ petition under Art. 226 of the Constitution of India, the petitioner seeks to quash the order dated 29th March, 1971 passed by the learned Presiding Officer, 1st Labour Court, Bombay, in Application (IDA) No. 538 of 1963. 2. The facts giving rise to the dispute are that the petitioner was employed by the 2nd respondent, Filmistan Private Limited in the year 1943. He was working mainly, according to the petitioner, as a cameraman on a salary of Rs. 1,150. By a notice dated 30th June, 1960, the 2nd respondent retrenched the petitioner with effect from 1st July, 1960. The petitioner had put in 17 completed years of service with the 2nd respondent. In these circumstances, the petitioner filed an application on 12th March, 1963 before the Labour Court under S. 33C(2) of the Industrial Disputes Act, 1947 (hereinafter referred to as 'the Act'), seeking to recover from the 2nd respondent a sum of Rs. 15,525 by way of retrenchment compensation, bonus, earned wages and leave wage...
Tag this Judgment!Commissioner of Sales Tax Vs. Trinity Products
Court: Mumbai
Decided on: Jan-29-1975
Reported in: [1975]35STC502(Bom)
Madon, J.1. This is a reference under section 61(1) of the Bombay Sales Tax Act, 1959. The facts which have given rise to this reference are that the respondents purchase from different dealers who were registered under the said Act glass bottles, rubber nipples and plastic caps and put them loose in one packing carton and sell the same as 'auto feeders'. 2. The respondents applied to the Commissioner of Sales Tax under section 52(1) of the said Act to determine the question whether their aforesaid activity amounted to 'manufacture' as defined by clause (17) of section 2 of the said Act. By his order dated 29th December, 1964, the Commissioner of Sales Tax came to the conclusion that this activity amounted to 'manufacture' because before packing these three articles in the carton the respondents would have to see that none of them was defective, that the rubber nipples or teats and the plastic caps would fit the glass bottles properly and that all the said three articles would then be ...
Tag this Judgment!Commissioner of Sales Tax Vs. Musarafalli Kutbuddin
Court: Mumbai
Decided on: Jan-29-1975
Reported in: (1975)4CTR(Bom)78; [1975]35STC503(Bom)
Kania, J.1. This is a reference made at the instance of the Commissioner of Sales Tax under section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the said Act'). 2. The facts giving rise to this reference can be briefly stated : The respondent carries on business in old furniture. He purchases old or second-hand articles of furniture and after polishing and colouring the same, if necessary, sells them. In the assessment for the period from 1st January, 1960, to 31st December, 1962, the respondent was assessed as a manufacturer by the Sales Tax Officer concerned. The respondent preferred an appeal, which was dismissed by the Assistant Commissioner of Sales Tax. The respondent then preferred a second appeal to the Sales Tax Tribunal, where he succeeded. The Tribunal found that what the respondent used to purchase were items of second-hand furniture such as tables, cots and chairs and what he used to sell were also the same articles. It was urged by the department b...
Tag this Judgment!Commissioner of Sales Tax Vs. Dunken Coffee Manufacturing Co.
Court: Mumbai
Decided on: Jan-28-1975
Reported in: [1975]35STC493(Bom)
Madon, J.1. The respondents carry on the business of selling what is known as 'French Coffee'. The activities of the respondents consist of purchasing coffee seeds, roasting and grinding them and preparing coffee powder out of these seeds. The respondents also purchase ready-made chicory powder and thereafter mix and blend the coffee powder prepared by them with chicory powder purchased by them and produce a mixture commercially known as 'French Coffee'. The proportion in which coffee powder and chicory powder are mixed is equal. The tins in which the respondents' French Coffee is sold bear labels carrying the legend that coffee is blended with chicory and that the mixture consists of 50 per cent coffee and 50 per cent chicory. 2. By their letter dated 3rd February, 1966, the respondents produced a bill for the sale of French Coffee to one of the their customers in which they had not recovered from the customer sales tax on such sale, treating the said sale as a resale. By the said let...
Tag this Judgment!National Textile Corporation Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Jan-22-1975
Reported in: AIR1976Bom28; (1975)77BOMLR352
Tulzapurkar, J. 1. This appeal has been preferred by National Textile Corporation (a Company incorporated under the Companies Act 1956 which has been allowed to be substituted in place of the original appellant who was The Ahmedabad Jupiter Spg. Wvg. & Mfg. Co. Ltd) against the judgment and order passed by Vimadalal J. on 11th August, 1969 whereby the learned Judge dismissed the writ petition filed by the original appellant being Misc. Petition No. 320 of 1964 with costs.2. The few facts giving rise to the filing of Misc. Petition No. 320 of 1964 may be stated. The original appellant -- petitioner. The Ahmedabad Jupiter Spg. Wvg. &Mfg.; Co. Ltd., owned the land in question as a part of the Mill premises situate at Parel Bombay. By a notification dated 19-6-1961 issued under Section 4 of the Land Acquisition Act the State Government notified that the said land admeasuring 5900 sq vds. was likely to be needed for public purpose viz. for a Municipal School and Play Ground and it was notif...
Tag this Judgment!- ‹ Prev
- 2
- 3
- Next ›
- Last »