Mumbai Court February 1975 Judgments
Commissioner of Sales Tax Vs. Dawoodbhoy M. Tayabally
Court: Mumbai
Decided on: Feb-28-1975
Reported in: [1975]36STC291(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 giving rise to the question raised in this reference are as follows : The respondents are glass merchants. On 26th July, 1962, the respondents made an application to the Commissioner of Sales Tax requesting him to determine whether the sales of glass sheets made by the respondents under the two cash memos dated 21st July, 1962, were covered by entry No. 22 of Schedule E to the said Act as contended by the respondents. The Commissioner, after hearing the respondents, came to the conclusion that the said glass sheets were covered by entry No. 14 of Schedule C to the said Act and the sales thereof were liable to be taxed at the rate prescribed in the said entry No. 14 of Schedule C. The respondents appealed against this decision to the Tribunal. The Tribunal remanded the case to the Commissione...
Tag this Judgment!Wasudeo Madhaorao Assarkar and anr. Vs. the State of Maharashtra
Court: Mumbai
Decided on: Feb-27-1975
Reported in: AIR1976Bom94; 1975MhLJ404
ORDER1. A dialectical debate having somewhat far reaching consequence upon the legislative dynamic and the statutory dictates as contained in the provisions of the Maharashtra Agricultural Lands( Ceiling on Holdings) Act. 1961 hereinafter called the act) is raised by the present petition.2. For the purpose of the present petition, the facts are few and are undisputed. Petitioner No,. 1 is the father and petitioner No. 2 is his son. The joint Hindu family of which petitioner No. 1 was the Karta held agricultural lands to the extent of 157 acres 19 gunthas at different villages, all located in tahsil Akot, district Akola, for which under The Act the ceiling area is 7800 acres. Petitioner No.2 Milind was born in the family on November 3, 1961 The family is governed by Mitakshara Hindu Law. 3. The Act came into force on January 26, 1962 and on that date the family of which the petitioner No. 1 was the Karta held land in excess of the ceiling area of 78 acres and was thus liable to file ret...
Tag this Judgment!Tata Iron and Steel Co. Ltd. Vs. D.V. Bapat, Income-tax Officer, Compa ...
Court: Mumbai
Decided on: Feb-26-1975
Reported in: [1975]101ITR292(Bom)
S.K. Desai, J.1. The petitioner before us is the Tata Iron & Steel Co. Ltd. and the petitioner will hereinafter be referred to as 'the company' for the sake of brevity. The 1st respondent is the Income-tax Officer, Companies Circle I(2), Bombay, concerned with the 'assessment of the company and will hereinafter be referred to as 'the Income-tax Officer' for the sake of brevity. The 2nd respondent is the Union of India. 2. Before adverting to the respective contentions it will be necessary to set out briefly the facts which are not in dispute. The company has its registered office in Bombay and has in its employment about 56,000 employees. It is the agreed position that the company keeps its accounts on the mercantile system of accounting. The accounting year of the company is the financial year. Up to and including the assessment year 1971-72, the company had claimed and was granted deduction in respect of its liability for gratuity to its employees on the basis of actual payments made...
Tag this Judgment!Commissioner of Sales Tax Vs. Tajkhanji and Co.
Court: Mumbai
Decided on: Feb-26-1975
Reported in: [1975]36STC130(Bom)
Kania, J.1. These are references under section 34(1) of the Bombay Sales Tax Act, 1953 (hereinafter referred to as 'the said Act') made at the instance of the Commissioner of Sales Tax. 2. The facts giving rise to the question raised in these references are as follows : Prior to 23rd February, 1956, one Sugrabai and others were carrying on the business as dealers in paints, varnishes and other painting materials in partnership under the firm name and style of K. Tajkhanji & Co. One Asmabai Chandabhai (hereinafter referred to as the 'assignee') lent and advanced to the said Sugrabai and others (hereinafter referred to as the 'assignors') several sums of money from time to time which they were unable to repay. The assignors then executed a mortgage in favour of the assignee for repayment of the sum of Rs. 8,000 by a deed of mortgage dated 2nd August, 1955. The assignors were unable to repay the amount of the mortgage debt and interest thereon. By a deed of assignment dated 23rd February,...
Tag this Judgment!Commissioner of Sales Tax Vs. Pure Ice Cream Company
Court: Mumbai
Decided on: Feb-25-1975
Reported in: [1975]36STC18(Bom)
Madon, J.1. The respondents are manufacturers of ice-cream known as 'Kwality Ice Cream'. The respondents, inter alia, sell ice-cream at certain places which are described in the orders of the sales tax authorities and the Tribunal as 'depots'. In respect of their assessments for the periods 1st January, 1960, to 31st March, 1960, and 1st April, 1960, to 31st March, 1961, the respondents claimed exemption under entry No. 14 of Schedule A to the Bombay Sales Tax Act, 1959, in respect of sales of ice-cream made by them at their depots at a price not exceeding one rupee per person. The said entry No. 14, as it stood at the relevant time, provided as follows : ---------------------------------------------------------------------- Conditions and exceptions 'Entry No. Description of goods subject to which exemption is granted 1 2 3 ---------------------------------------------------------------------- 14. Cooked food and non-alcoholic drinks served at one time at a price of not more than one ...
Tag this Judgment!Commissioner of Sales Tax Vs. the Premier Aerated Waters Pvt. Ltd.
Court: Mumbai
Decided on: Feb-21-1975
Reported in: [1975]36STC201(Bom)
Kania, J.1. This is a reference under section 34(1) of the Bombay Sales Tax Act, 1953 (hereinafter referred to as 'the said Act'). 2. The facts giving rise to the question raised in this reference are as follows : The respondent-assessee is a dealer dealing in the sale of aerated waters. The respondent sold aerated waters among others to some shipping companies in the Bombay docks, and as the goods, namely, the said aerated waters, had to be taken or transported into the dock area, the respondent had to pay charges according to a certain scale of rates to the Bombay Port Trust. These charges have been referred to before the sales tax authorities and the Tribunal as dock charges and we also propose to refer to them as such. No contract regarding the sale of these aerated waters was produced before any of the sales tax authorities nor was there produced any correspondence which would indicate the terms on which the aerated waters were agreed to be sold to the shipping companies in the do...
Tag this Judgment!Commissioner of Sales Tax Vs. Shetkari Sahakari Sangh Limited
Court: Mumbai
Decided on: Feb-20-1975
Reported in: [1975]35STC554(Bom)
Madon, J.1. This is a reference under section 61 (1) of the Bombay Sales Tax Act, 1959, made at the instance of the Commissioner of Sales Tax, in which, the short question which arises for our determination is whether oil-engines used for working pumping sets for drawing out water are agricultural machinery. 2. The respondents are an agricultural co-operative society at Nandurbar in the Dhulia District. In their assessment for the period 1st April, 1963, to 31st March, 1964, the respondents contended that the sales of oil-engines effected by them were sales of agricultural machinery within the meaning of entry No. 12 of Schedule C to the Bombay Sales Tax Act, 1959, and that the respondents were, therefore, liable to pay sales tax at the rate of 3 per cent mentioned in the said entry. The Sales Tax Officer, however, held that the oil-engines sold by the respondents did not fall under any of the entries contained in the said Schedule C and the respondents were, therefore, liable to pay o...
Tag this Judgment!Commissioner of Sales Tax Vs. Kutubali Noorjibhai and Co.
Court: Mumbai
Decided on: Feb-20-1975
Reported in: [1975]36STC523(Bom)
Madon, J.1. The respondents to this reference under section 61(1) of the Bombay Sales Tax Act, 1959, were registered as dealers under the said Act and carry on wholesale and retail business mostly in oil. During the course of their assessment proceedings for the assessment period 9th November, 1961, to 18th October, 1962, it transpired that while examining the account books of one Messrs. Badrinarayan Jamnadas Oil Mills the Sales Tax Officer found that the account books of the said firm contained entries showing sales of oil of the aggregate value of Rs. 20,056.73 entered in the said books in the name of the respondents. The Sales Tax Officer wanted to verify whether these transactions were also entered as purchases in the account books of the respondents and, therefore, paid a surprise visit to the respondents' place of business on 12th November, 1962, and seized the respondents' account books. The Sales Tax Officer, however, did not find any entry with respect to these transactions i...
Tag this Judgment!Municipal Council, Akola Vs. Second Labour Court, Nagpur and ors.
Court: Mumbai
Decided on: Feb-19-1975
Reported in: (1976)ILLJ334Bom; 1975MhLJ556
Dharmadhikari, J.1. The present writ petition has been filed by the Chief Officer, Municipal Council, Akola, against the order passed by the Second Labour Court, Nagpur, in Industrial Disputes Cases Nos. 273 to 442 of 1968, dated 23rd August, 1969 as also the order, dated 9th September, 1969. In all 170 employees of the Municipal Council, Akola filed an application under S. 33C(2) of the Industrial Disputes Act, 1947, referred to hereinafter as the Act, claiming minimum wages from the petitioner-Municipal Council as per the Government notification, dated 14th August, 1965 which was made applicable to the employees of the local authorities. Prior to the filing of the present applications the employees has also filed an application before the Minimum Wages Authority. However, because of the period of limitation prescribed by the Minimum Wages Act, they restricted their claim to the period which was within limitation and filed a pursis in the following terms : 'The applicants to not press...
Tag this Judgment!Commissioner of Sales Tax Vs. Habib Kasambhai
Court: Mumbai
Decided on: Feb-19-1975
Reported in: [1975]35STC560(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. As only a narrow question has been referred to us for our consideration in this reference, we propose to set out only the facts necessary for the consideration of that question. These facts are as follows : The respondents carried on the business of purchasing old and empty drums and, after repairing the leakages, dents, etc., in the old drums, reselling the same. During the assessment periods from 1st January, 1960, to 31st March, 1960, 1st April, 1960, to 20th October, 1960, and 21st October, 1960, to 8th November, 1961, respectively, the respondents were assessed by the Sales Tax Officer concerned on the basis that they were manufacturers in respect of the aforesaid drums repaired and sold by them. The respondents appealed against these decisions to the Assistant Commissioner of Sales Tax. In regard to this question the appeals were dismissed, althoug...
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