Mumbai Court December 1982 Judgments
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Basf India Limited Vs. the State of Maharashtra
Court: Mumbai
Decided on: Dec-07-1982
Reported in: [1983]52STC345(Bom)
Sujata V. Manohar, J.1. The applicant is a public limited company carrying on business of manufacturing and selling, among other things, leather chemicals and polystyrene products. The applicant is a registered dealer both under the Bombay Sales Tax Act, 1959, and the Central Sales Tax Act, 1956. During the assessment year 1968-69 covering the period from 1st July, 1968, to 30th June, 1969, the applicant sold, inter alia, certain goods worth Rs. 16,680, which were liable to the included in his turnover under the Central Sales Tax Act, 1956. These goods were returned by the purchaser to the applicant during the assessment year 1969-70 covering the period from 1st July, 1969, to 30th June, 1970. The applicant claimed a deduction of Rs. 16,680 in respect of the goods so returned from his turnover under the Central Sales Tax Act for the assessment year 1969-70. This deduction was allowed at the time of the assessment by the Sales Tax Officer by his order dated 7th March, 1975. The Assistan...
Commissioner of Sales Tax, Maharashtra State Vs. Bharat Trading Compan ...
Court: Mumbai
Decided on: Dec-07-1982
Reported in: [1983]52STC232(Bom)
Madon, C.J.1. This is a reference made under section 61(1) of the Bombay Sales Tax Act, 1959, by the Maharashtra Sales Tax Tribunal at the instance of the Commissioner of Sales Tax. The respondents carry on the business of purchasing non-ferrous metal and of reselling them. The respondents are registered as dealers under the said Act. They also hold an authorisation under the said Act. In pursuance of the certificates in form 14 given by the respondents by virtue of their being authorised dealers to their vendors, the respondents purchased non-ferrous metal of the value of Rs. 40,032 during the assessment period 1st April, 1967, to to 31st March 1968, in respect of which their vendors did not collect any amount by way of tax from them, because the sales made against form 14 were tax-free sales and the vendors were, therefore, not liable to pay tax on such sales made by them. The purpose for which the goods were being purchased by the respondents was stated in the said certificates as b...
ingersoll Rand Co. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-06-1982
Reported in: (1983)4ITD654(Mum.)
1. These two appeals are by the assessee, a non-resident company, against the order under Section 263 of the Income-tax Act, 1961 ('the Act'), by the Commissioner in respect of the assessment years 1975-76 and 1976-77. In these orders, the Commissioner had directed the ITO to ascertain whether any income arises to the assessee owing to business connection in India.2. The assessee is a company, registered in USA (hereinafter referred to as 'US Co.'). They had filed returns in both the assessment years showing income from dividend from their Indian subsidiary company (hereinafter referred to as 'Indian Co.'). The assessments had been completed accepting the returns.3. The reason why the Commissioner thought that there may be income arising to the assessee from business connection in India would be clear from the following facts: The US Co. had entered into an agreement with the Indian Co. as far back as 1-11-1931, which is still existent. That agreement describes the Indian Co. as 'deal...
Commissioner of Sales Tax, Maharashtra State, Bombay Vs. G.M. Apte and ...
Court: Mumbai
Decided on: Dec-03-1982
Reported in: [1983]52STC89(Bom)
Madon, C.J.1. The respondents carry on business as building contractors. During the course of their business the respondents purchased building materials and scaffolding materials, at times, from unregistered dealers. The respondents were assessed by the Sales Tax Officer, Poona City (III), Poona, as unregistered dealers for the period 1st April, 1957, to 31st December, 1959, under section 14(6) of the Bombay Sales Tax Act, 1953 (hereinafter referred to as 'the said Act'), and purchases of the above materials were made exigible to payment of purchase tax under clause (a) of the section 10 of the said Act. The respondents' appeal to the Assistant Commissioner of Sales Tax failed as also their revision application to the Deputy Commissioner of Sales Tax. They then went in further revision to the Tribunal. The Tribunal held that that the purchases in question were not purchases made by the respondents in the course of their business and that the respondents were not dealers within the mea...
Commissioner of Sales Tax, Maharashtra State, Bombay Vs. Ravi Coffee W ...
Court: Mumbai
Decided on: Dec-03-1982
Reported in: [1983]52STC432(Bom)
Sujata V. Manohar, J.1. The assessee in the present case in M/s. Ravi Coffee Works. The place of business of the assessee was visited by the Sales Tax Officer, Enforcement Branch, on 12th May, 1966, on account of certain information received. The Sales Tax Officer took possession of certain books of account of the assessee from the premises. On a scrutiny of those books of account he came to the conclusion that the assessee had suppressed certain sales. Thereafter the Sales Tax Officer, Enforcement Branch, reassessed the assessee for the period from 1st April, 1962, to 31st March, 1963, and for subsequent periods.2. In the present reference we are only concerned with the period from 1st April, 1962, to 31st March, 1963. In respect of this period, an assessment order had already been passed earlier by the Sales Tax Officer, E(III) Ward. The reassessment order in respect of this period was passed by the Sales Tax Officer, Enforcement Branch, on 26th December, 1968. There was no order und...
Bhaskar Shripal Deobhajta Vs. Shankar Ganesh Modak and anr.
Court: Mumbai
Decided on: Dec-03-1982
Reported in: AIR1983Bom104; 1983(1)BomCR196
Pratap, J.1. This appeal arises out of original proceedings commenced in the provisions of the Bombay Public Trusts Act, 1950 (hereinafter the Act).2. One Raghunath Bhatji Maharaj, also known as Adwaiteshwar Sachhidanand Saraswati, was a great saint who took Samadhi on the bank of river Godavari at Nasik ins the year 1817 on Magh Wadya Chaturdashi, Shake 1739. On this Samadhi, a Shivling was installed. Over this Samadhi and the Shivling, a massive structure was built in stone resembling a around the same. In the precincts thereof were constructed a Sabhamandap and Dharmashala by different persons. The Samadhi and the structure built over it and the constructions surrounding the same and in the precincts thereof came to be known as Adwaiteshwar Mandir and Raghunath Bhatji Maharaj Math.3. The appellant herein made an application under protest under S. 18 if the Act. His original contention was that the aforesaid properties. The said stand was given up, contention thereafter being that th...
State of Maharashtra Vs. Satpal Kaur Niranjan Singh (Smt.) and ors.
Court: Mumbai
Decided on: Dec-02-1982
Reported in: 1983(1)BomCR546
Sharad Manohar, J.1. This appeal is filed by the State of Maharashtra against an award of the Motor Accident Claims Tribunal granting Rs. 2,00,000/- as compensation to the widow and children of deceased Niranjan Singh Bhola Singh, who died in an accident caused by virtue of the negligence of the driver of a milk van belonging to the State Government. After hearing Mr. Kotwal, the Government Pleader, at length we are satisfied that if at all there is any error committed by the Tribunal, it is in favour of the Government and not in favour of the claimants at all.2. The facts of the case, which are no longer in dispute, are as follows :Deceased Niranjan Singh was born on 10th September, 1937. On the date of the accident which took place on 7th June, 1972 at about 10.00 a.m. he was 34 years, 8 months and 27 days in age. He was working with Prestolite of India Limited as a Liaison Officer since 14th September, 1964 and on the date of the accident he was drawing a salary of Rs. 950/- p.m. Ho...
Anand Distillery Vs. the Assistant Commissioner of Sales Tax, Panaji ( ...
Court: Mumbai
Decided on: Dec-01-1982
Reported in: [1983]52STC265(Bom)
Rege, J.1. Under these two references under the Sales Tax Act the following two questions are referred to this Court for determination, viz., (1) whether on a true interpretation of item 68 of the Second Schedule to the Goa, Daman and Diu Sales Tax Act, 1964, and on the facts and circumstances of this case, the applicant is entitled to exemption from payment of sales tax in respect of its turnover for the periods from 16th November, 1972, to 31st March, 1973, and onwards (2) whether under the Goa, Daman and Diu Sales Tax Act, 1964, sales of goods by one registered dealer to another registered dealer are exigible to tax.2. The second question is reframed by us by adding thereto after the word 'under' and before the words 'Goa Daman and Diu' the words 'section 8' so as to read 'whether under section 8 of the Goa, Daman and Diu Sales Tax Act'.3. A few facts leading to these references may be stated : One Anand Distillery who was the first appellant before the Sales Tax Tribunal was the ma...
Anand Distillery Vs. the Assistant Commissioner of Sales Tax, Panaji ( ...
Court: Mumbai
Decided on: Dec-01-1982
Reported in: [1983]52STC262(Bom)
Rege, J.1. This reference No. 3 under the Sales Tax Act arises out of an appeal No. 9 of 1976 filed by appellant No. 2, M/s. Anand Agencies, before the Sales Tax Tribunal against the order of the Sales Tax Officer.2. The questions referred to us for determination are : (1) whether under section 7(3)(III) of the Goa, Daman and Diu Sales Tax Act, 1964, a dealer who is not the first seller in a series of sales of successive dealers, liable to adduce proof of payment of tax at the first point of sale when the sale of goods at the first point is exempted from payment of tax under section 10 of the said Act, in order to claim deduction from his gross turnover and (2) whether on the true interpretation of the provisions of the Goa, Daman and Diu Sales Tax Act, 1964, and Government Notification No. F8/F.III/2-36/64 dated 23rd October, 1964, and on the facts and in the circumstances of the case the sales of Indian-made foreign liquor effected by the applicant are exigible to tax.3. The said app...
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