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1955 2scr603 - Judgment Search Results

Home > Cases Phrase: 1955 2scr603 Court: kolkata Page 1 of about 344 results (0.118 seconds)
Jul 16 1962 (HC)

Gillanders Arbuthnot and Co. Ltd. Vs. the Commercial Tax Officer and a ...

Court : Kolkata

Reported in : AIR1964Cal477,68CWN1

..... explanation and the decision of the supreme court in bengal immunity co s case s 1955 2scr603 being concerned exclusively with inter state sales has no application to sales falling under explanation ..... typeof enactment was realised by the supreme court in a subsequent decision namely in s 1955 2scr603 the supreme court pointed out the harassment to traders in the following language all big .....

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Nov 24 1959 (HC)

Indian Standard Wagon Co. Ltd. Vs. Commercial Tax Officer and ors.

Court : Kolkata

Reported in : AIR1960Cal424,[1960]11STC47(Cal)

..... the time when the property in the goods passes in s 1955 2scr603 venkatarama ayyar j at page 738 observed considering the matter ..... which were delivered in the bengal immunity company s case s 1955 2scr603 and also in the united motors case 1953 4scr1069 stary passages ..... remembered that in the later bengal immunity company s case s 1955 2scr603 the majority of the judges of the supreme court while .....

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Mar 02 1960 (HC)

Borakar Engineering and Foundry Works Vs. State of Bihar

Court : Kolkata

Reported in : AIR1960Cal513,64CWN744

..... was held to be valid the decision in the bengal immunity case 1955 2scr603 held that the state could not tax such explanation sales in ..... the taxing power of the delivery state in the bengal immunity case 1955 2scr603 it was held that the explanation sales were not divested of ..... so by reason of the judgment in the bengal immunitv case 1955 2scr603 18 the true scope of the sales tax validation act was .....

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Sep 18 1962 (HC)

Dhiraj Lal Mehta Vs. Commissioner of Commercial Taxes and ors.

Court : Kolkata

Reported in : AIR1963Cal442

..... on the ground that the goods were delivered there for consumption the bengal immunity case 1955 2scr603 is regarded as the charter for immunity of inter state sates from taxation its result ..... may be seen in this connection but the difficulties created by the bengal immunity decision 1955 2scr603 were not all legalistic that decision had larger repercussions first by creating a privileged position .....

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Apr 29 1959 (HC)

SerajuddIn and Co. Vs. Michael Golodetz and ors.

Court : Kolkata

Reported in : AIR1960Cal47,63CWN717

..... his dissentient judgment in bengal immunity co ltd v state of bihar 1955 2scr603 21 in our opinion this appeal should succeed and we put ..... also touch the instant case before us and the bengal immunity case 1955 2scr603 was cited and discussed by mr p r das simply for the ..... air 1947 pc 78 and ayyar j in the bengal immunity case 1955 2scr603 this point also cannot be decided against the appellant 56 it .....

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Apr 28 1961 (HC)

Surajmull Nagarmull and ors. Vs. the Commissioner of Income Tax

Court : Kolkata

Reported in : AIR1961Cal578

..... supreme court in bengal immunity co ltd v state of west bengal s 1955 2scr603 das c j said as follows page 668 para 5 in the ..... while on the above it is necessary to add that the case of 1955 2scr603 which was cited by mr sanyal in answcr to the above decision in ..... 669 of air not ultimately taken to a decision that case 1955 2scr603 contains nothing more on this particular point which appears to have .....

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May 29 1958 (HC)

Indian Standard Wagon Co. Ltd. Vs. Commercial Tax Officer Etc.

Court : Kolkata

Reported in : AIR1960Cal25,[1958]9STC553(Cal)

..... explanation ci 2 and article 304 of the constitution in s 1955 2scr603 aiyar j defined inter state trade and commerce as follows ..... affairs continued until september 6 1955 whenthe matter again came to be considered by thesupreme court in s 1955 2scr603 by themajority decision in ..... that during the period between april 1 1951 and september 6 1955 the states had been realising taxes on inter state sales .....

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Apr 25 1966 (HC)

S.K. Roy Vs. Addl. Member, Board of Revenue

Court : Kolkata

Reported in : AIR1967Cal338,[1966]18STC379(Cal)

..... about the lame time venkatarama ayyar j in the bengal immunity case 1955 2scr603 observed that in order to render a transaction as a sale ..... the supreme court in bengal immunity co ltd v state of bihar 1955 2scr603 where his lordship explained both the provisions in the sale of ..... cases such as mohanlal hargovind das v state of m p 1955 2scr509 the court has applied the same concept of movement to .....

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Aug 14 1984 (HC)

Commissioner of Commercial Taxes and anr. Vs. Shri Dipak Dhar and ors.

Court : Kolkata

Reported in : [1986]61STC131(Cal)

..... referred to the case of bengal immunity co ltd v state of bihar 1955 2scr603 which is also reported in 1955 2scr603 and where it has been observed that for the sure and true .....

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Dec 03 2002 (HC)

Sm. Swastika Sen Vs. the State of West Bengal and Sri Pritam Sen

Court : Kolkata

Reported in : (2003)2CALLT359(HC),I(2004)DMC66

..... in this connection he refers to the decision reported in 1 2 1961 illj328sc 3 1955 2scr603 4 air 1978 sc 741 1807 5 air 1991 sc 1256 and 6 2000 ccrlr ..... has been mentioned in express terms then mr basu relies upon another ruling reported in 1955 2scr603 bengal immunity co ltd v state of bihar and ors whereunder their lordships enunciated certain .....

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