Mumbai Court November 1975 Judgments
The Commissioner of Sales Tax Vs. Associated Dental and Medical Supply ...
Court: Mumbai
Decided on: Nov-26-1975
Reported in: [1976]37STC336(Bom)
Kania, J.1. This is a reference under S. 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the said Act') made at the instance of the Department. The question referred to us for consideration is as follows : 'Whether on the facts and circumstances of the case the Tribunal was justified in holding that the sales of dental chairs manufactured by the respondents were covered by the entry 22 of Schedule 'E' and not by entry 56 of Schedule 'C' of the Bombay Sales Tax Act, 1959 ?' The facts giving rise to this reference are as follows : The assessee is an importer and reseller of dental equipments. It is also a manufacturer of dental chairs which are sold by it. For the period from 1-1-1960 to 31-12-60 the Sales Tax Officer assessed the sales of dental chairs sold by the assessee as falling under entry 56 of Schedule 'C' to the said Act, rejecting the contention of the assessee that these sales were covered by entry 22 of Schedule E to the said Act. The appeal of the asses...
Tag this Judgment!impex (India) Limited Vs. the State of Maharashtra
Court: Mumbai
Decided on: Nov-26-1975
Reported in: [1976]37STC249(Bom)
Madon, J.1. The question which has been submitted to us in this reference under section 61(1) of the Bombay Sales Tax Act, 1959, made at the instance of the assessees, is as follows : 'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in treating the purchase of the machinery in question as from unregistered dealer and rejecting the contention of the applicants that they were entitled to deduct, out of their total turnover of sales, the sale price of the machine known as Blown Fold Drier resold by the applicants to M/s. Raymond Woollen Mills Ltd. for Rs. 1,99,324 on the ground that the sale of the said machine is a resale of goods purchased from a registered dealer under the provisions of section 8(ii) of the Bombay Sales Tax Act, 1959 ?' 2. The facts which have given rise to this reference are that the applicants purchased a machine, namely, a Blown Fold Drier (complete with electric motor), from the New Kaiser-I-Hind Spinning and Weaving Company Lim...
Tag this Judgment!The Commissioner of Sales Tax Vs. M/S. Associated Dental and Medical S ...
Court: Mumbai
Decided on: Nov-26-1975
Reported in: (1976)5CTR(Bom)260
Kania, J. - This is a reference under S. 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the said Act') made at the instance of the Department. The question referred to us for consideration is as follows :'Whether on the facts and circumstances of the case the Tribunal was justified in holding that the sales of dental chairs manufactured by the respondents were covered by the entry 22 of Schedule E and not by entry 56 of Schedule C of the Bombay Sales Tax Act, 1959 ?'The facts giving rise to this reference are as follows :The assessee is an importer and reseller of dental equipments. It is also a manufacturer of dental chairs which are sold by it. For the period from 1-1-1960 to 31-12-60 the Sales Tax Officer assessed the sales of dental chairs sold by the assessee as falling under entry 56 of Schedule C to the said Act, rejecting the contention of the assessee that these sales were covered by entry 22 of Schedule E to the said Act. The appeal of the assessee to th...
Tag this Judgment!Shri F.P. Gracie Vs. Shri Vithal Ganpat More
Court: Mumbai
Decided on: Nov-25-1975
Reported in: (1978)80BOMLR169
Vaidya, J.1. The petitioner in the above Special Civil Application, let out to the opponent, three rooms at the rear site of a bungalow situated at 46-C Oudh Road, Kirkee, Poona-3, on May 1, 1964, on a monthly rent of Rs. 83 and Rs. 2 for supply of water and electricity. Each of the rooms was 10 12 feet.2. The opponent filed Miscellaneous Application No. 543 of 1966 under Section 11 of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947, for fixation of standard rent alleging that the premises were merely an extension of the main building which is situate at a place which is far away from the busy locality and most inconvenient for shopping and therefore the rent for Rs. 83 per month which the landlord was charging 'was unreasonable, excessive and exorbitant and deserves to be settled by the Court'.3. The application was resisted by the landlord-petitioner contending that the agreed rent of Rs. 83 per month for the premises and Rs. 2 for water charges was quite reasonable...
Tag this Judgment!Azad Crown Works Vs. Commissioner of Sales Tax
Court: Mumbai
Decided on: Nov-24-1975
Reported in: [1976]37STC570(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 assessees. 2. The question referred to us for our consideration is as follows : 'Whether, on the facts and in the circumstances of the case, there was proper compliance of the provisions of rule 68 of the Bombay Sales Tax Rules, 1959 ?'3. The facts giving rise to this question are as follows : By an order dated 12th September, 1964, the assessees were assessed ex parte by the Sales Tax Officer, B Ward, Unit III, Bombay, for the period from 1st April, 1962, to 31st March, 1963, under the said Act. The assessees filed an appeal against this order before the Assistant Commissioner of Sales Tax. It was contended by the assessees in the appeal that the notice for assessment was not properly served on the proprietor of the assessees. This contention was rejected by the Assistant Commissioner, who dismissed the appeal of the assessees. ...
Tag this Judgment!Keshavji Ramji Sanghavi Vs. Sulochanabai Ramkrishna Mirwankar
Court: Mumbai
Decided on: Nov-20-1975
Reported in: AIR1977Bom7; (1976)78BOMLR192; 1976MhLJ625
ORDER1. This is a tenant's Special Civil Application under Article 227 of the Constitution directed against the judgment and the decree passed by the Joint Judge, Thana, on January 18, 1972, under Section 13(1)(a) of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947, read with Section 108 (o) of the Transfer of Property Act, 1882.2. The learned Civil Judge, Senior Division, Thana, held in the suit for eviction, filed by the landlord in his judgment and decree, dated March 31. 1970, that the tenant had removed an old beam ridden with termite and refixed a new one; and this would not be an act contrary to the provisions of Clause (o) of Section 108 of the Transfer of Property Act; and, therefore, dismissed the plaintiff's suit.3. The learned Joint Judge reversed that decision holding :--'The act of the defendant in removing the old beam from its place was nothing but destructive or permanently injurious to the suit premises, irrespective of the fact whether actual damage ...
Tag this Judgment!Commissioner of Gift-tax Vs. Nagji Dullabhji
Court: Mumbai
Decided on: Nov-20-1975
Reported in: [1979]118ITR804(Bom)
Desai, J.1. This is a reference at the instance of the CGT made by the Income-tax Appellate Tribunal under s. 26(1) of the G.T. Act, 1958. By the said reference, the following question has been referred to us : 'Whether, on the facts and in the circumstances of the case, the decision of the Tribunal that the sum of Rs. 94,658 or any part thereof is not taxable under the provisions of the Gift-tax Act is legally sustainable in law ?' 2. A few facts may be stated. In this reference, we are concerned with assessment year 1960-61, the corresponding accounting period being Samvat year 2015 (12th November, 1958, to 31st October, 1959). One Nagji Dullabhji was carrying on the business of purchasing and selling cloth in the name and style of M/s. Vasantrai Nagji which was his sole proprietary concern. The main business of this concern was to purchase cloth from textile mills or credit and selling it thereafter. Nagji Dullabhji did not possess any quota rights or rights under agreements with pu...
Tag this Judgment!Traub India Private Ltd. Vs. the State of Maharashtra
Court: Mumbai
Decided on: Nov-20-1975
Reported in: [1976]37STC258(Bom)
Madon, J.1. The question which falls for determination in the Reference is whether a lathe which can be operated only with the help of electric energy is electrical goods. The question has arisen for determination because the Applicants, who are the manufacturers of automatic lathes, sold one Traub Single Spindle Automatic Lathe Model A 25 to Messrs Perfect Machine Tools Company on or about July 30, 1966 and in respect of this sale submitted their invoice No. 66/0046 dated July 30, 1966. Thereafter on August 8, 1966 the Applicants made an application to the Commissioner of Sales Tax under section 52(1)(e) of the Bombay Sales Tax Act, 1959, to determine what tax was payable in respect of the said transaction of sale. According to the Applicants, the sale of this lathe sell under the residuary entry, namely, entry No. 22 of Schedule E to the Bombay Sales Tax Act, 1959. By his order dated November 28, 1966 the Commissioner of Sales Tax held that the printed literature supplied by the Appl...
Tag this Judgment!Commissioner of Gift-tax Vs. Cawasji Jehangir Co. (P.) Ltd.
Court: Mumbai
Decided on: Nov-19-1975
Reported in: [1977]106ITR390(Bom)
Vimadalal, J.1. This is a reference under the Gift-tax Act at the instance of the Commissioner which relates to assessment year 1958-59, for which the previous year is the year ended 31st March, 1958. The assessee is a private limited company which consists of only six shareholders, and originally had a paid-up capital of Rs. 1,80,18,000. By a special resolution passed on the 10th of January, 1958, the company decided to reduce its share capital from the said amount to only Rs. 18,01,800, and by that resolution, the reduction of Rs. 1,62,16,200 was proposed to be returned to the shareholders in the form of certain shares of other companies as well as certain securities in which the funds of the assessee-company were invested, as also by the transfer of an immovable property and/or payment in cash. The said resolution for reduction of capital was duty confirmed by the High Court by its order dated 21st February, 1958. The shares and securities which the shareholders were to receive in a...
Tag this Judgment!Commissioner of Sales-tax Vs. Maharashtra Litho Works
Court: Mumbai
Decided on: Nov-19-1975
Reported in: [1976]37STC298(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'). The question referred to us for our consideration is as follows : 'Whether on the facts and in the circumstances of the case the Tribunal was justified in law in holding that the butter paper adapted for use as printing material by the respondents is covered by entry 24 of Schedule 'C' to the Bombay Sales Tax Act, 1959 ?' 2. The facts giving rise to this reference are as follows : The respondents, who are the assessees, are running a press where they do two types of printing, one being litho printing and the other being transfer printing. The process of transfer printings is as follows : The printing press makes printing of letters on butter paper. These printings are called gold leaf transfers. They are sold to the textile mills who in their turn, by a process of heating transfer these letters on to the cloth. The assessees made purchases of butter paper ...
Tag this Judgment!- ‹ Prev
- 2
- 3
- Next ›
- Last »