Mumbai Court January 1975 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Commissioner of Sales Tax Vs. Lettering Art.
Court: Mumbai
Decided on: Jan-13-1975
Reported in: [1975]35STC529(Bom)
Madon, J.1. The respondent is a proprietary concern belonging to one D. J. Lopes. It had entered into a contract with Messrs. Glance Advertising, Bombay, for the preparation of a design according to the requirements of the said Messrs. Glance Advertising. After the design was prepared the respondent also got prepared and supplied three sets of coloured line blocks on copper plate for the said design as required by the said Messrs. Glance Advertising. In its invoice the respondent billed Messrs. Glance Advertising separately for the cost of preparation of the design and for the supply of blocks. 2. By its application dated 5th July, 1963, made under section 52 of the Bombay Sales Tax Act, 1959, the respondent asked the Deputy Commissioner of Sales Tax to determine the question whether the art work done by it for Messrs. Glance Advertising, namely, the said design prepared by it, was a sale under the said Act. The Deputy Commissioner held that the contract between the respondent and its ...
Commissioner of Sales Tax Vs. Wagh's Fine Art Studio
Court: Mumbai
Decided on: Jan-13-1975
Reported in: [1975]35STC527(Bom)
Madon, J.1. The real question which we are called upon to decide in this reference under section 61(1) of the Bombay Sales Tax Act, 1959, is whether a sculptor who makes statues and busts for persons who commission them is a dealer within the meaning of the said Act. 2. One V. V. Wagh acquired reputation as a sculptor and in recognition of the repute which he was enjoying he was appointed a sculptor to some Viceroys and Governors of Bombay. He died in 1958. Before his death, however, he trained up his son B. V. Wagh to follow in his artistic footsteps and take up the vocation of a sculptor. The son thereafter has been following the calling of a sculptor under the name and style of Messrs. Wagh's Fine Art Studio, the respondent in this reference. 3. Apprehending that the sales tax authorities might at some stage adopt proceedings against him that he was carrying on the business of a dealer by selling statues and busts, the respondent filed an application under section 52 of the Bombay S...
Commissioner of Sales Tax Vs. Studio Ratan Batra Private Ltd.
Court: Mumbai
Decided on: Jan-13-1975
Reported in: [1975]35STC522(Bom)
Madon, J.1. The respondents to this reference made at the instance of the Commissioner of Sales Tax under section 34(1) of the Bombay Sales Tax Act, 1953, are a private limited company. The respondents prepare designs required by their customers for boosting up the sales of their customers products and wares, and supply these designs to their customers. They also prepare blocks from these designs and sell these blocks to their customers. 2. A question arose in the assessment of the respondents for the period 1st April, 1954, to 31st August, 1955, whether the preparation and supply of designs by the respondents to their customers constituted a contract of work and labour or a sale. The Sales Tax Officer came to the conclusion that the transactions in question were sales. On appeal, the Assistant Commissioner of Sales Tax also took the same view and this was confirmed in revision by the Deputy Commissioner of Sales Tax. In further revision to the Sales Tax Tribunal, the Tribunal, however...
Shrikrishna Keshav Kulkarni and ors. Vs. Balaji Ganesh Kulkarni and or ...
Court: Mumbai
Decided on: Jan-13-1975
Reported in: AIR1976Bom342; 1976MhLJ224
1. The suit giving rise to this second appeal was filed by the appellant, who died during the pendency of this appeal and whose legal representative have been brought on record, for specific performance of a contract of sale (Ex. 83) dated 15th October, 1957. The agreement was executed by defendants 1 and 3, who are brothers. It was in respect of two houses bearing Gram Panchayat Houses Nos. 383 and 384. The consideration for the sale was Rs. 2250/- out of which Rs. 200/- were paid as earnest amount. The houses were under attachment of creditors and the sale deed was to be executed after the attachment was raised. It was the case of the plaintiff that although a single document was executed, it contained two separate agreements, because defendants 1 and 3 were separate and the two houses were separate, defendant No.1 being the owner of house No. 384 and defendant NO. 3 being the owner of House No. 383. The plaintiff was put in possession of the two houses on the date of the agreement.2...
Commissioner of Sales Tax Vs. Berar Oil Industries
Court: Mumbai
Decided on: Jan-10-1975
Reported in: [1975]36STC473(Bom)
Madon, J.1. The respondents were registered as a dealer under the Bombay Sales Tax Act, 1959, and carry on the business of manufacture of 'vanaspati', soap and other articles at Akola, their principal article of manufacture being hydrogenated vegetable oil. The respondents had also obtained a recognition under section 25 of the said Act. For the purpose of their manufacturing business the respondents used to purchase raw materials. For the assessment period 1st January, 1960, to 31st July, 1960, the respondents made total purchases of the aggregate value of about Rs. 1,97,72.293. Out of these total purchases, purchases of the value of Rs. 1,15,80,625 were made by the respondents by giving certificates in form 15 to the Bombay Sales Tax Rules, 1959, while the remaining purchases of the aggregate value of Rs. 81,91,668 were made otherwise than by giving a certificate in the said form 15. Under clause (b) of section 12 of the Bombay Sales Tax Act, 1959, as in force during the assessment p...
Ramesh Shankar Wankhede Vs. the State of Maharashtra
Court: Mumbai
Decided on: Jan-10-1975
Reported in: AIR1975Bom297; 1975MhLJ233
ORDER1. This revision application has been filed against the order of the Special Land Acquisition Officer rejecting the application for reference to the Court under Section 18 of the Land Acquisition Act. The award in respect of which reference was to be made was passed on 29.3.1971 and communicated to the land owner on the same day. The application for reference under Section 18 of the Land Acquisition Act was made on 19.5.1971. The application was to be made within 6 weeks of the passing of the order. Thus the application was barred by limitation, by 9 days. The applicant, therefore, made an application was barred by limitation by 9 days. The applicant, therefore, made an application for condonation of delay in filing the said application on the ground that he was prevented by a sufficient cause from not prevented by a sufficient cause from not preferring the application during the prescribed time. The Land Acquisition Officer rejected the application on the ground that the time for...
Phulchand Kesarimal Mutha Vs. D.R. Naik and anr.
Court: Mumbai
Decided on: Jan-09-1975
Reported in: 1976CriLJ1946
ORDERBhole, J.1. The petitioner-accused was prosecuted for an offence punishable under Section 16 (1) (a) (i) of the Prevention of Food Adulteration Act for having sold on 19-4-1973 Tur Dal, which was found to contain extraneous non-permitted coal viz. metanil yellow after the analysis. The accused is a grocer who sells food articles in Nanapeth, Pune. The Food Inspector wanted to purchase Tur Dal and therefore he went to the accused's shop and purchased 600 grams of it for Rs. 1.44 P. The usual formalities were done by him and a sample of the Dal was also given in a sealed packet to the accused. The Food Inspector on the analysis that the Tur Dal contained extraneous non-permitted coal and after obtaining the necessary sanction prosecuted the accused in the Court of the Judicial Magistrate, Poona. The accused defended himself by explaining that he had purchased three packets of the Tur Dal from the shop of one Devichand under a warranty and therefore he is not responsible for adultera...
Commissioner of Sales Tax Vs. Cutchi Dasha Oswal Mahajan Graha Udyog C ...
Court: Mumbai
Decided on: Jan-07-1975
Reported in: [1975]36STC1(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 giving rise to this reference are as follows : One Cutchi Dasha Oswal Mahajan is a public charitable trust registered under the Bombay Public Trust Act, 1950. This trust conducts an institution known as Udyog Griha, whose affairs were managed by the respondent, which is a committee of the said trust. This committee was started mainly with the object of providing employment to the poor and distressed women of the said community, who have no source of income. In order to provide maintenance to such women, the respondent employed them for preparing eatables. These articles were sold and the money realised was given to the destitute women employed by the respondent. From the judgment of the Tribunal it appears that the surplus amount out of the said realisations was utilised by the respondent for extending its activities so that more destitute wome...
Commissioner of Sales Tax Vs. Ranabhai Bhanji
Court: Mumbai
Decided on: Jan-06-1975
Reported in: [1975]36STC182(Bom)
Madon, J.1. This is a reference under section 34(1) of the Bombay Sales Tax, 1953, made at the instance of the Commissioner of Sales Tax. The question which has been submitted to us in this reference is : 'Whether, on a true and proper interpretation of the contract between the respondent and the Housing Commissioner and the provisions of section 2(14) of the Bombay Sales Tax, 1953, and having regard to the facts and circumstances of the present case, the Tribunal was justified in law in coming to the conclusion that the respondent was entitled to have a deduction of cartage and transport charges shown and recovered by him separately in his invoices from the turnover of sales determined for the periods under assessment ?' 2. The facts which have given rise to this reference are that the respondent-firm carries on the business of manufacturing bricks. The respondent-firm had entered into a contract with the Housing Commissioner, Bombay, of the Maharashtra Housing Board for the supply of...
- ‹ Prev
- 1
- 2
- Next ›