Orissa Court July 1969 Judgments
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Auddy and Co. Vs. State of Orissa
Court: Orissa
Decided on: Jul-08-1969
Reported in: 35(1969)CLT961; [1970]25STC453(Orissa)
G.K. Misra, C.J.1. The Sales Tax Tribunal has referred the following two questions under Section 24(1) of the Orissa Sales Tax Act:(1) Whether on the facts and in the circumstances of the case, the Tribunal is right in its view that the contracts in question are divisible contracts attracting liability to tax under the Orissa Sales Tax Act, having regard to the terms, conditions and specifications of the contracts in their entirety.(2) Whether on the facts and in the circumstances of the case, the property in the goods supplied in the execution of the contracts in question passed by accession to. immovable property and not by sale as movable goods.2. The facts on the basis of which this reference has been made have been put by the Tribunal in its appellate order thus :The appellant, Auddy and Co., is a Calcutta firm of contractors specialised in sanitary fittings. The Hindustan Steel Ltd. engaged this Calcutta firm for providing sanitary installation, internal drainage and internal wat...
Prasanna Kumar Samal and ors. Vs. Anand Chandra Swain
Court: Orissa
Decided on: Jul-02-1969
Reported in: AIR1970Ori10; 1970CriLJ62
ORDERA. Misra, J. 1. Petitioners Nos. 1 and G have been convicted under Section 323 I. P. C. and the other petitioners under Section 323/109 I. P. C. and each of them sentenced to pay a fine of Rs. 30/- and in default, to undergo S. I. for ten days. 2. In short, complainant's case, is that on 16-10-64 while P. Ws. 2 and 3 were taking some cattle belonging to petitioners to the pound alleging that they had damaged paddy crops in some field of Baligorada village, petitioner No. 1 assaulted P. W. 2 and threatened P. W. 3 when he intervened. The complainant (P. W. 1) tried to intervene, but was assaulted by petitioner No. 6. Thereafter, petitioners rescued and took away their cattle. Petitioners in defence deny to have assaulted P. W. 1 or P. W. 2. According to them, P. W. 1 and his villagers seized their cattle which were grazing on a waste land and when petitioner No. 1 protested, P. W. 1 rushed to assault him with a tangia. Petitioner No. 1 managed to snatch away the tangia and thereaft...
State of Orissa Vs. Dinabandhu Sahu and Sons
Court: Orissa
Decided on: Jul-02-1969
Reported in: 35(1969)CLT901; [1969]24STC233(Orissa)
B.K. Patra, J.1. The respondent is a dealer carrying on business inter alia in dhania (coriander seed), panmohuri (aniseed or anise), jeera (cumin seed), postak (papaver rhoeas), pippali (long pepper) and methi (fenugreek). He was assessed to sales tax by the assessing authority for the five quarters ending 31st March, 1959 to 31st March, 1960, on his total taxable turnover at the rate of 5 per cent. On appeal, the Assistant Commissioner, Sales Tax, Puri, held that the goods above-mentioned fall under the definition of 'oil-seeds' and as such being goods, declared under Section 14 of the Central Sales Tax Act, 1956 (hereinafter referred to as the 'Central Act'), as goods of special importance in inter-State trade or commerce, are by virtue of Section 15 of the Central Act read with the fourth proviso to Section 5 of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the 'Orissa Act'), liable to be assessed to tax at 2 per cent. Aggrieved by this decision of the Assistant Commis...
State of Orissa Vs. Modi Stores
Court: Orissa
Decided on: Jul-01-1969
Reported in: 35(1969)CLT973; [1969]24STC255(Orissa)
G.K. Misra, C.J.1. The Tribunal has referred the following question Under section24(1) of the Orissa Sales Tax Act, for the opinion of the High Court:Whether mill-made sataranjis are carpets and can be taxed as coming under item 40 in Finance Department Notification No. 33927 C.T.A. 130/57-F dated 30th December, 1957, or they are not to be taxed as coming under item 33 relating to mill-made fabrics of Notification No. 33925 C.T.A. 130/57-F dated 30th December, 1957.2. The findings of the Assistant Commissioner of Sales Tax and the Tribunal are that sataranjis are carpets. The Tribunal observed thus :Mr. Das the learned Assistant Commissioner rightly held that carpets are not cloths and so mill-made cotton carpets like sataranjis cannot come under item 33.It however decided in favour of the assessee ultimately holding that the sataranjis as carpets are taxable but as mill-made cotton fabrics they are not taxable. The learned Government Advocate assails the Tribunal's conclusion as being...
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