Orissa Court March 1970 Judgments
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Alguram Harinarayan Ram Vs. Assistant Commissioner of Sales Tax, Cutta ...
Court: Orissa
Decided on: Mar-30-1970
Reported in: [1971]27STC385(Orissa)
G.K. Misra, C.J. 1. The petitioners are carrying on business in hardware and iron materials, amongst other articles, about the taxation of which there is no dispute. They sell B.P. sheets (iron plates) and iron rods. The method adopted by them is to cut into pieces the B.P. sheets and iron rods according to the needs of the customers. During the relevant period--quarters ending 31st March, 1965 and 30th September, 1965--they were assessed at five per cent. in respect of the B.P. sheets and iron rods. Their case is that they were liable to be taxed at two per cent. under entry 3C (b) and (c). The assessing officer and the Assistant Commissioner of Sales Tax rejected their case and assessed them at five per cent. in respect of the B.P. sheets and iron rods. Without going up in appeal to the Tribunal the petitioners have filed this writ application against the appellate order of the Assistant Commissioner of Sales Tax. 2. Under Notification No. 33927-CTA-130/57 F. dated the 30th December,...
Srinarayan Traders Vs. State of Orissa
Court: Orissa
Decided on: Mar-27-1970
Reported in: [1970]26STC434(Orissa)
G.K. Misra, C.J.1. The petitioners are dealers in grocery. The references relate to the quarters ending 31st December, 1957, to 31st March, 1959.The Sales Tax Officer initially found the following defects in the accounts of the dealers :(i) They failed to account for 200 bags of sugar purchased from Harinagar Sugar Mills on 1st August, 1957.(ii) They failed to account for 150 tins of groundnut oil purchased from Laxmidhar of Purulia and 150 tins of groundnut oil purchased from Ranasaheb Banshidhar of Purulia and 50 tins of coconut oil from Madanlal & Co. of Purulia on 22nd June, 1957.(iii) They failed to account for their transactions with Ghanshyamdas Nirmalkumar of Rourkela.(iv) They failed to account for all their transactions noted in five slips of paper seized by an Assistant Sales Tax Officer of the department from their business premises on 16th January, 1959.(v) They failed to explain stock discrepancy in betel-nut as found after stock verification on 29th January, 1959.2. On a...
State of Orissa Vs. Sri D.N. Joshi
Court: Orissa
Decided on: Mar-27-1970
Reported in: [1971]27STC100(Orissa)
G.K. Misra, C.J.1. The opposite party is the proprietor of a printing press. Initially he was assessed to tax for selling printed materials. The first appellate authority confirmed the assessment order. The Tribunal, however, held that the receipts granted by the opposite party showed separately the payments made for the paper and printing and as such there was a divisible contract and no sales tax is leviable in respect of printing as it involved only labour contract. Aggrieved by this order of the Tribunal, the State has come up under Section 24(1) of the Orissa Sales Tax Act.2. The following questions have been referred to this court:(i) Whether under the facts and circumstances of the case, the ribunal is correct in holding that in all cases where the dealer charged in the sale memos, separately for the cost of paper and printing, the cost of paper only should be taxed and not the full value thereof. (ii) Whether the mere mention by the dealer of the cost of paper and printing char...
Kirloskar Brothers Ltd. Vs. Sales Tax Officer and ors.
Court: Orissa
Decided on: Mar-27-1970
Reported in: [1971]27STC450(Orissa)
G.K. Misra, C.J. 1. The petitioner is a public limited company carrying on business in the manufacture and sale of mechanical equipments and other materials. It is a registered dealer under the Orissa Sales Tax Act and the Central Sales Tax (Registration and Turnover) Rules. For the period 30th June, 1963, to 31st March, 1964, the petitioner submitted returns under the Central Sales Tax Act and submitted 'C' forms from the purchasing dealers outside the State of Orissa in support of its claim for concessional rate of tax. Rule 6(a)(ii) of the Central Sales Tax (Orissa) Rules, 1957, prior to its amendment on 20th February, 1964, so far as relevant, stood thus:Before furnishing the declaration to the selling dealer the purchasing dealer, or a person authorised by him in this behalf, shall fill in all required particulars in the form, and Shall also affix his usual signature in the space provided in the foriri for this purpose. After amendment, the aforesaid rule stands thus:Before furnis...
Natabar Mohanty Vs. State of Orissa
Court: Orissa
Decided on: Mar-27-1970
Reported in: [1971]27STC572(Orissa)
G.K. Misra, C.J. 1. The petitioner is a contractor under the Public Works Department. During the quarter ending 30th September, 1960, he executed certain contracts for repair of roads. In the agreement, there was a term that the contractor would supply black hard granite chips for repair of road. The assessing authorities right up to the Tribunal held that the contract was divisible and that the dealer was assessable to sales tax in respect of supply of hard granite chips. A reference was asked for under Section 24(1) of the Orissa Sales Tax Act, but the same was rejected. The dealer approached this court praying that, a reference be called for. After hearing, this court directed the Tribunal to state a case and refer the following question:Whether in the facts and circumstances of the case, supply of materials constituted 'sale' within the meaning of Section 2(g) of the Orissa Sales Tax Act. Accordingly, the Tribunal has stated a case and referred the aforesaid question.2. The Tribuna...
Mahadeb Prasad Ganesh Narayan Vs. State of Orissa and anr.
Court: Orissa
Decided on: Mar-25-1970
Reported in: [1971]27STC152(Orissa)
G.K. Misra, C.J. 1. Sub-rule (11) was added to Rule 12 of the Central Sales Tax (Orissa) Rules by Government of Orissa Finance Department Notification No. 6854/CTA/66--dated 4th May, 1966. The sub-rule runs thus:--'(11) For the purpose of claiming concessional rate of tax under the Act by a dealer, the declaration form issued only by the notified authority of the State wherein the goods are taken delivery of in course of inter-State trade or commerce, shall be accepted.'The sub-rule is attacked in this Writ application as being ultra vires the provisions of the Central Sales Tax Act, 1956 (Act 74 of 1956) (hereinafter referred to as the Act).2. To appreciate this attack, it would be appropriate to examine some of the provisions of the Act.Section 3 lays down that a sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase (a) occasions the movement of goods from one State to another or (b) is effected by a transfer of...
Damodar Hansraj Vs. Income-tax Officer, Ward a
Court: Orissa
Decided on: Mar-24-1970
Reported in: [1971]82ITR83(Orissa)
G.K. Misra, C.J.1. Deceased Damodar Hansraj had three sons : Kalyanji Damodar, Sunderdas Damodar and Govindji. Purushottam, Khatau and Haridas are the three sons of Sunderdas. Jagmohan is the son of Govindji. Kalyanji Damodar has no sons. Damodar Hansraj, with his sons, constituted a Hindu undivided family, governed by the Mitakshara School of Hindu law. On October 29, 1943, there was a partition by metes and bounds amongst Kalyanji, Sunderdas and Jagmohan as, by then, Damodar Hansraj and Govindji were dead. The deed of partition was executed on May 10, 1944. On September 23, 1944, an application was made under Section 25A of the Indian Income-tax Act, 1922, for an order to record the factum of partition. On February 28, 1945, the said application was allowed, but the date of partition was taken to be September 9, 1944, the date on which the deed of partition was registered. This order was set aside in appeal and the application under Section 25A was allowed recording the partition wit...
Oberoi Palm Beach Hotel (P.) Ltd. Vs. State of Orissa
Court: Orissa
Decided on: Mar-24-1970
Reported in: [1970]26STC528(Orissa)
G.K. Misra, C.J.1. Two questions have been referred to this court for answer. They are :(1) Whether on the facts and in the circumstances of the case, the assessee-company who makes one consolidated charge for providing their client with residential accommodations, services, linen, food etc. is liable to be assessed under the Orissa Sales Tax Act, 1947, on the supply of food to its residents.(2) Whether on the facts and in the circumstances of the case, the supply of food by the company to its residents constitutes a sale of goods within the meaning of the Orissa Sales Tax Act and as such liable to be assessed under the said Act.2. The facts on the basis of which the aforesaid two questions have been framed, as referred to in the reference order, are not disputed before us. The Oberoi Palm Beach Hotel at Gopalpur in the district of Ganjam is a registered dealer under the Orissa Sales Tax Act. It carries on the business of hotel-keeping. A composite charge for lodging and boarding is ma...
Gill Brothers Vs. State of Orissa
Court: Orissa
Decided on: Mar-12-1970
Reported in: [1971]27STC237(Orissa)
G.K. Misra, C.J. 1. The petitioner, Messrs Gill Brothers, contractors at Umerkote in the district of Koraput, is a partnership concern. It has been assessed to sales tax for the quarters ending 30th September, 1960, to 30th September, 1961.N.S. Gill, R.S. Gill and M.S. Gill are three brothers. The petitioner's case is that during the relevant period the business was carried on by Mr. N.S. Gill in his individual capacity and that there was no partnership amongst the three brothers, and that in respect of the liability of Mr. N.S. Gill the partnership of Messrs Gill Brothers cannot be assessed. The partnership of Messrs Gill Brothers came into existence on 14th June, 1961, and was registered in the sales tax department on 17th July, 1961.2. The assessing officer assessed the petitioner on the finding that supplies of metals were made in' the name of Mr. N.S. Gill who happens to be the partner of the firm. He did not examine the matter carefully and did not formulate the points that arose...
Jagabandhu Roul Vs. State of Orissa
Court: Orissa
Decided on: Mar-12-1970
Reported in: [1970]26STC234(Orissa)
G.K. Misra, C.J.1. The following question was called upon by this court to be referred by the Sales Tax Tribunal:In view of the notification exempting tobacco and tobacco products, was the Tribunal justified in taxing 'mitha gundi' with very small percentage of tobacco ?2. The facts out of which this question arises are simple. The petitioner carries on business in gundis, both kada and mitha. The assess ment was for quarters ending 31st December, 1960, to 31st December, 1961. Under entry 35 in Notification No. 33925 C.T.A. 130/57-F, dated 30th December, 1957, 'tobacco arid all its products' were exempted during the relevant period under Section 6 of the Orissa Sales Tax Act from payment of sales tax. The short question is whether mitha gundi is a tobacco product. In mitha gundi tobacco constitutes 10 per cent, according to the case of the petitioner. The Tribunal observed that 'assuming that mitha gundi was prepared according to this formula (about which there is no satisfactory mater...
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