Court : Sales Tax Tribunal STT Mumbai
Reported in : 19567STC263Tribunal
1. This is a revision application against the order of the Additional Collector of Sales Tax dismissing an application for revision of the order made by the Assistant Collector of Sales Tax, on the ground that though the applicants were required to make a payment of Rs. 200 within a period of 7 days and to produce the relevant chalan, no such payment was made nor any chalan produced. It has been contended by Shri Joshi for the applicants that in view of Section 22 of the Act of 1946 the Additional Collector of Sales Tax had no right to require the payment of any part of the tax due before admitting the revision application.In Section 21 which relates to appeals there is a proviso which reads, "provided that no appeal against an order of assessment, with or without penalty shall be entertained by the said authority unless it is accompanied by satisfactory proof of the payment of the tax, with penalty, if any, in respect of which the appeal has been preferred". No such provision is to b...
Tag this Judgment!Court : Sales Tax Tribunal STT Mumbai
Reported in : 19567STC257Tribunal
1. The applicants run a boarding house in which they keep boarders as well as serve meals to casual customers. The applicants have contested the finding of the authorities below that the price of each meal served to the boarders should be taken as more than Re. I, i.e., that they should be included in the taxable turnover. The charges for meals in the case of monthly boarders is Rs. 59-8-0 and in the case of fortnightly boarders Rs. 29-14-0. It was the contention of the applicants that if these amounts are to be divided respectively by 30 or 31 and 14, i.e., by the number of days in each month or fortnight, the cost for each meal would be less than Re. 1, and, therefore, not susceptible of taxation. The authorities below have, however, found that on Sundays and other public holidays boarders are given only one meal in the middle of the day, no night meals being given, and that thus there being less than 60 meals for monthly boarders and less than 30 meals for fortnightly boarders, the...
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