Judgment Search Results Home > Cases Phrase: central silk board act 1948 amending act 1 central silk board amendment act 2006 Court: rajasthan Page 1 of about 141 results (0.156 seconds)

Commercial Taxes Officer Vs. Moolchand Jainarain

Court : Rajasthan

Reported in : [1987]64STC300(Raj); 1985(2)WLN173

..... 29 of 1954) ('the act' herein) read with section 9 of the central sales tax act, 1956 (hereinafter referred to as 'the cst act') was filed by the commercial taxes officer, nagour on 21st december, 1979, for directing the board of revenue for rajasthan, ajmer (hereinafter referred to as 'the board') to refer the following questions of law arising out of its order dated 29th november, 1978 ..... under section 15(2)(b) of the act, which has been heard as a revision under section 15 of the act as substituted by the amendment act, is dismissed without any ..... the sale of which, the tax is sought to be assessed, is the packing material and by virtue of the aforesaid proviso to section 5 of the act, it will be taxable at the rate of 2 per cent and 1 per cent according to the rate which is applicable to the sale of the goods ..... the amendment act, lays down that every application under clause (b) of sub-section (2) of section 15 of the act pending before the high court on the said date, shall be deemed to be an application for revision under section 15 of the act as substituted by the amendment act and ..... section 15 of the act, as substituted by section 6 of the amendment act, shows that the revision is to be disposed of on the question of ..... 1984) (for short 'the amendment act'), has come into force from ..... was filed, which, as stated above, is now being disposed of as a revision under section 15 of the act as substituted by the amendment act.5. ..... the rajasthan sales tax (amendment) act, 1984 (act no. .....

Assistant Commercial Taxes Officer Vs. Bisoda Salt Works

Court : Rajasthan

Reported in : [1986]62STC222(Raj)

..... of the board, by his order (exhibit 3) dated 10th december, 1976, allowed the revision observing that when the goods themselves are exempt, then sale of packing material when not separately charged for, will also be exempt from tax, during the period 10th november, 1964, to 9th june, 1969, in view of the saving clause of section 10 of the central sales tax (amendment) act, 1969. ..... thereafter an application under section 15(2) of the act read with section 9(2) of the central sales tax act, 1956, was filed for directing the board of revenue to state the case and refer the question of law arising out of its order dated 9th august, 1977, ..... the matter, the reference application which has been treated and heard as revision under section 15 of the act is substituted by the amendment act, has no force and it is accordingly dismissed.8. ..... it is not disputed by the learned counsel for the sales tax department that the following proviso to section 5 of the act which has come into force from 24th july, 1967, is not applicable to the case of the dealer-assessee :provided also that when any goods are sold, packed in any materials, ..... 13(10) of the amendment act, as this reference was pending on 1st may, 1985, it was treated and heard as revision under section 15 of the act, as substituted by the amendment act.3. ..... 1984) ('the amendment act'), came into ..... pending on 1st may, 1985, when the rajasthan sales tax (amendment) act, 1984 (no. ..... (for short 'the act'), was dismissed by the board on 11th may, 1978 .....

Assistant Commercial Taxes Officer (Revisions) and anr. Vs. Arawali As ...

Court : Rajasthan

Reported in : [1985]60STC349(Raj); 1985(2)WLN16

..... of law suggested by the assistant commercial taxes officer (revisions), ajmer, is as under :whether under the facts and circumstances of the case, the board of revenue was justified in holding that no penalty can be imposed under section 16(1)(c) of the rajasthan sales tax act, 1954 read with section 9(2) of the central sales tax act, 1956 for late filing of returns even after retrospective amendment of section 9 of the central sales tax act, 1956, by amending act no. ..... in view of the provisions of section 9 of the amending act, it must be held that the imposition of the penalty upon the respondents by the sales tax officer for late payment and non-payment of tax under the central act was valid.we accordingly answer the question submitted to us in the ..... raised regarding the amendment of section 9(2) of the cst act as made by the central sales tax (amendment) act, 1976 (act no. ..... it held as under :thus in 1971 when the penalty was imposed under section 16(1)(c), unless a penalty was provided in the central sales tax act for late submission of returns penalty could not have been imposed and it has been held accordingly by the deputy commissioner (appeals) and the learned chairman sitting in revision ..... traders [1978] 41 stc 215 a question arose whether the provision of section 36(3) of the bombay sales tax act, 1959 could not be imported in the assessments under the cst act to levy penalty for late payment of central sales tax and such levy of penalty was without the authority of law. .....

Commercial Taxes Officer Vs. Beecham Ores and Minerals and anr.

Court : Rajasthan

Reported in : [1987]64STC12(Raj)

..... aforesaid submission of shri lodha is also without any merit because the amendment that has been made in section 5 by the central sales tax (amendment) act, 1976, whereby sub-section (3) was inserted in section 5 of the central sales tax act, has been made effective from 1st april, 1976 and it has not ..... in that case the appellants before the supreme court were manufacturers of tea who had applied for and obtained from the tea board allotment of export quota rights on payment of the necessary licence fee and thereafter the chests of tea were sold by public auction ..... that the sales by the coffee board could be given the description of sales for export and could not be said to be sales in the course of export and the coffee board therefore, could not claim exemption from sales tax under section 5(1) of the central sales tax act read with 286(1)(b) of the ..... this application was moved under section 15(2)(b) of the rajasthan sales tax act, 1954, hereinafter referred to as 'the rajasthan sales tax act' for directing the board of revenue for rajasthan to state the case and to refer this court the question of law arising out of its ..... officer moved this petition under section 15(2)(b) of the rajasthan sales tax act for directing the board of revenue to state the case and to refer the following question of law arising out of its order dated 30th march, 1978:whether, under the facts and circumstances of the case, the board of revenue was justified in holding that no purchase tax is leviable .....

Commissioner of Income-tax Vs. Ravindra Platinum P. Ltd.

Court : Rajasthan

Reported in : (2008)90CTR(Raj)220; [2008]302ITR229(Raj)

..... 1994] 205 itr 119) further shows that this circular was necessitated because it was brought to the notice of the board, that some state governments, instead of amending the sales tax act, have issued government orders, notifying schemes, under which sales tax is deemed to have been actually collected, and disbursed ..... that in devendra udhyog's case , the above amendment, so also the amendment made in the scheme, were not brought to the notice of the court ; firstly, it appears because nobody appeared for the assessee, and, secondly, the very basis of the judgment is, that this court has found that for the purpose of benefit of the central board of direct taxes circular no. ..... section 7(2b) does show that it does contain an amendment, authorising the state to frame the necessary scheme, and in exercise of those powers, this sales tax deferment scheme of 1987 has been framed and published which clearly satisfies the requirement of the central board of direct taxes circular no. ..... it appears, that the attention of the hon'ble supreme court was not invited to the central board of direct taxes circular no. ..... relied upon a notification dated march 27, 1995, issued by the state of rajasthan, so also the central board of direct taxes circular no. ..... polycrete's case : [2000]246itr463(sc) is very short judgment, and a look thereat shows, that the hon'ble supreme court considered the central board of direct taxes circular dated september 25, 1987 (this is central board of direct taxes circular no. .....

Assistant Commercial Taxes Officer Vs. Makrana Marbles

Court : Rajasthan

Reported in : [1986]62STC339(Raj); 1985(2)WLN41

..... 29 of 1954) (for short 'the act'), read with section 9 of the central sales tax act, 1956 (hereinafter referred to as 'the central sales tax act'), for directing the board of revenue for rajasthan (in short 'the board') to state the case and refer the question of law arising out of its order dated 25th october, 1978, passed in special appeal, which it refused to do by its order dated 20th april, 1979 ..... while respectfully following assessing authority's case [1981] 48 stc 239 (sc) we are of opinion that no penalty could be imposed under section 10a of the central sales tax act on the dealer-assessee although diesel and mobile oil were imported on the strength of c forms and were utilised in processing marble stones which belonged to other persons on job-work basis.8 ..... if the assessee carried out the work of sizing, bleaching and dyeing of textiles for a third party on job-contract basis, its case would be covered by the terms of the second sub-clause of section 8(3)(b) of the central sales tax act provided that the textiles so sized, bleached and dyed by the assessee were intended for sale by the third party. ..... learned counsel for the parties are in agreement that in view of the provisions contained in section 13(10) of the rajasthan sales tax (amendment) act, 1984, which has come into force from 1st may, 1985, the petition by the a. c. t. o. ..... case [1972] 30 stc 489 (p & h) and overruling navsari cotton silk mills ltd. ..... the dealer-assessee relied on navsari cotton silk mills ltd. v. .....

Shree Cement Limited and anr Vs. State of Raj. and ors

Court : Rajasthan Jodhpur

..... the purported clarification, a copy of which is placed on record as annex.29 and after about 2 years, the finance department as if awakening from its slumber was reminded of its notification issued on 28.4.2006 deleting clauses (vi) and (vii) from clause 7 of rips, 2003 and under the garb of this purported clarification issued on 22.5.2008, it was clarified that in all the six categories specified ..... introduced, before invocation of section 21 of the general clauses act in sant steels case, in fact, amounts to amendment of the said provision, as notifications dated 18.6.1998 and 25.1.1999, issued under section 49 of the 1948 act, as well as notification dated 7.8.2000, issued under ..... rajasthan sales tax 5 years of filing of application for option; and in the following manner: or value added tax and central sales tax shall be allowed upfront on the basis of actual tax liability; and (b) the remaining subsidy to the extent of 30% of rajasthan sales tax or value added tax and central sales tax liability shall be allowed in form of interest subsidy, wage/employment subsidy out of which interest subsidy shall be ..... . same amount of 50% of subsidy was made available in case of investment made in modernization/expansion/ diversification though provided that maximum limit of 50% may beraised by bidi (board of infrastructure development and investment promotion, government of rajasthan) to 60% in such cases were the investments exceed rs.100 crores but are less than or equal to rs.200 .....

Adarsh Metal Corporation Vs. Union of India (Uoi)

Court : Rajasthan

Reported in : 1993(67)ELT483(Raj)

..... of section 11b, which states that where an application for refund has been made before the commencement of central excise and customs laws (amendment) act, such application be deemed to have been made under this sub-section, as amended by the amending act and, the same shall be dealt with in accordance with the provisions of sub-section (2), as substituted by that act, and, therefore, according to learned counsel, the application which has been moved by the petitioner, could now ..... the government of madhya bharat (erstwhile) while exercising powers under madhya bharat essential supplies (temporary powers) act (3 of 1948), issued notification under the madhya bharat sugar control order, 1949, whereby all sugar factories in madhya bharat were to supply and despatch sugar of grade e-27 ..... effect, there is also a circular of the central board of excise and customs issued on 28-3-1990, whereby the central government authorities stated as under :-'...i am directed to invite your attention to board's telex f. no. ..... 1985 sc 901); saigal industries v, central board of excise and customs and anr ..... 10-8-1981 wherein it has been clarified that there is no provision in the central excises & salt act, 1944, or the rules framed thereunder empowering the department to reject refund claims on the ground that sanction of the claim would result in fortuitous benefit to the manufacturer..the matter has been examined by the board once again and it has been decided to reiterate instructions dated 10-8-1981. .....

Commercial Taxes Officer Vs. Ahmed Ali Kurbanali

Court : Rajasthan

Reported in : [1986]63STC428(Raj)

..... without expressing any opinion on the question of imposition of penalty under section 16(1)(e) of the act, we consider it proper to send the case back to the sales tax appellate tribunal, ajmer, constituted under section 2a of the act as inserted by section 2 of the amendment act, for redetermining the revision and decide the question of levy of penalty and its quantum, ..... it was observed as under:so having regard to the language used in section 271(1)(c) which is more or less the same as used in section 16(1)(e) of the act, it is abundantly clear that before levying penalty under section 16(1)(e) of the act all the circumstances of the case have to be taken into consideration in the penalty proceedings and if from those circumstances conscious concealment or deliberate furnishing of inaccurate particulars are ..... in holding that the single member of the board in revision and the division bench of the board in special appeal misdirected themselves in law when they opined that as the dealer-assessee did not mention the transactions contained in the diary and the documents seized by the assistant commercial taxes officer, anti evasion i, he has wilfully contravened the provisions of the act which enjoined upon him to correctly enter all ..... the assistant commercial taxes officer, central division i, udaipur, found that the sales of motor parts, ..... taxes officer, central division i, ..... the assistant commercial taxes officer, central division i, udaipur, inspected the business premises .....

Commercial Taxes Officer Special Vs. Lalchand Kapoorchand and anr.

Court : Rajasthan

Reported in : 1985(1)WLN736

..... the result is that this application which has been treated as a revision under section 13(1) of the amendment act is allowed and the order dated june 30, 1981 of the deputy commissioner(a),1 jodhpur,.order dated may,16, 1978' 'of the single member of the board, order dated february 9, 1981 of the division bench of the board are set aside and the assessment order dated september 30, 1970 of the assessing authority is restored in so far as it was ..... under:(s) 'taxable turnover' means that part of turnover which remains after deducting therefrom the aggregate amount of the proceeds of sale of goods-(i) on which no tax is leviable under this act;(ii) which have already been directed to tax under this act;(iii) which have been sold to persons outside the state for consumption outside the state; and(iv) which are taxable at a point of sale within the state subsequent to the sale ..... short 'the amendment act' here in) it has to be treated as a revision under section 15 of the act as submitted by the amendment act. ..... xxix of 1954) (for short 'the act' here in) for requiring the board of revenue to state the case and refer the following questions of law arising out of its order dated february 9, 1981 ..... contained in section 13(10) of the rajasthan sales tax (amendment) act, 1984 (no. ..... of the act was filed by the assessing authority before the board and as it was not disposed of within 100 days from the date of its filing as aforesaid, this application under section 15(3a) of the act was filed.4 .....