Orissa Court April 1970 Judgments
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Commissioner of Wealth-tax Vs. Vysyaraju Badreenarayanamoorthy Raju
Court: Orissa
Decided on: Apr-30-1970
Reported in: [1971]79ITR330(Orissa)
R.N. Misra, J.1. At the instance of the Commissioner of Wealth-tax the Appellate Tribunal has made this reference under Section 27 of the Wealth-tax Act (27 of 1957), referring the following question to us for the opinion of the court:'Whether, on the facts and in the circumstances of the case, the sum of Rs. 1,50,000 due to the assessee as accrued interest as at the valuation date was includible in the net wealth of the assessee '2. The assessee is a Hindu undivided family. The year of assessment is 1962-63, and the relevant date of valuation is March 31, 1962. Admittedly, the assessee is also assessed to income-tax and maintains the cash system of accounting. The assessee did not include a sum of Rs. 1,50,000 which had accrued due by way of interest on money-lending business by the date of valuation, but had not been received by the assessee until then, in its wealth-tax return. The stand taken by the assessee was that the amount having not been received it could not be taken into ac...
P.R. Tata and Co. Vs. the Sales Tax Officer and anr.
Court: Orissa
Decided on: Apr-08-1970
Reported in: [1971]27STC176(Orissa)
G.K. Misra, C.J. 1. The petitioner is a partnership firm and carries on business in myrobalan (harida) by taking leases from the Forest Department of the Government of Orissa. It was a lessee for the years 1965-66 to 1966-67 under the Forest Department. The terms of the agreement were that the forest produce mentioned in the schedule annexed to the agreement is sold by the Forest Department and purchased by the petitioner, which is called the contractor. The consideration for sale is separately mentioned in the schedule. The petitioner is entitled to the forest produce that exists in the forests at the time the contract was entered into or that may come into existence within the areas specified. The petitioner returns the purchase turnover which is the same as the consideration money paid to the Forest Department in accordance with the agreement.2. Opposite party No. 1, Sales Tax Officer, Koraput Circle-I, refused to accept the turnover as given by the petitioner. He held that the purc...
Shivaratan Inderchand Munda Vs. Commissioner of Sales Tax
Court: Orissa
Decided on: Apr-06-1970
Reported in: 37(1971)CLT212; [1971]28STC211(Orissa)
G.K. Misra, C.J.1. The petitioner Is a registered dealer both under the Orissa Sales Tax Act and the Central Sales Tax Act. His business consists in purchase of jute and hemp and his place of business is Berhampur. The petitioner purchases jute from cultivators and exports them to places outside Orissa. Jute and hemp are declared commodities under Section 14 of the Central Sales Tax Act The petitioner did not pay purchase tax on hemp inasmuch as it was a commodity not taxable under the Orissa Sales Tax Act. The petitioner was, however, assessed to tax by the Sales Tax Officer, Berhampur. His appeal against the levy of purchase tax on hemp was dismissed by the Assistant Commissioner, with an observation that if purchase tax had been paid under the Central Sales Tax Act he was entitled to get a refund of the tax paid under the Orissa Sales Tax Act.The petitioner filed an application for refund of the Sales Tax, but as the same was filed beyond 12 months of the payment of the Central Sale...
Bisra Limestone Co. Ltd. Vs. Sales Tax Officer and ors.
Court: Orissa
Decided on: Apr-03-1970
Reported in: [1971]27STC531(Orissa)
G.K. Misra, C.J.1. The petitioner is a limited liability company governed by the Indian Companies Act, 1956. It has its registered Office in Calcutta and its place of business is at Biramitrapur in the district of Sundergarh. The Petitioner is a lessee of mines for mining limestone and dolomite, that is for winning and getting the same from the earth and processing and selling them in the State of Orissa. It holds a certificate of registration under the Central Sales Tax (Registration and Turnover) Rules, 1957 (Annexure-A). The relevant entry in the Certificate of Registration is to the effect that for use in mining the petitioner can purchase machinery, plant (Productive and Auxiliary) tools . . . .equipment. The Petitioner's case is that in accordance with the entry in the certificate of Registration it purchased the following goods: (i) Drilling rods, (ii) Laboratory chemicals, (in) M. S. Rods, (iv) Tyre-Tube, (v) Leyland Dumper, (vi) Dumper spares and (vii) Gasoline. According to t...
Biraja Prasad Ray Vs. the State of Orissa
Court: Orissa
Decided on: Apr-01-1970
Reported in: [1971]27STC588(Orissa)
G.K. Misra, C.J.1. The petitioner is a contractor who undertook construction of roads under different sub-divisions of the Public Works Department after entering into agreements with the department in P.W.D. F-2 agreement form. The agreement was to the effect that he would construct and repair roads. The petitioner used to collect materials for construction of roads. From time to time he was getting advances to be ultimately adjusted against the final bill.2. The sales tax authorities, right up to the stage of the Tribunal, assessed the petitioner to sales tax separately in respect of materials collected for construction of roads. A reference was sought under Section 24( 1) of the Orissa Sales Tax Act. A copy of the order of the Tribunal was served on the petitioner on 26th April, 1968. The reference application under Section 24(1) was filed on 24th June, 1968, within 60 days. The Tribunal, however, passed the order of reference on 5th November, 1968, about 134 days from the date of fi...
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