Court : Supreme Court of India
Reported in : JT1991(1)SC386; 1991(1)SCALE174; (1991)3SCC358; [1991]1SCR305; 1991(2)LC3(SC)
..... it was urged that silk industry is a controlled industry declared by parliament by law to be expedient in the public interest under entry 52 of list i, by section 2 of the central silk boards act, 1948. ..... this was that the impugned provisions lack legislative competence after the enactment, by parliament, of the central silk boards act (act 61 of 1948), (hereinafter referred to as 'the central act') which contains a declaration contemplated under entry 52 of list i in the seventh schedule to the constitution of india. ..... this is because section 2 of the central silk board act, which reads as follows:it is hereby declared that it is expedient in the public interest that the union should take under its control the silk industry.enacts a declaration in terms of entry 52. ..... it is true that the central silk board act purports to control the raw silk industry in the territory of india. ..... under section 4, the central government is empowered to constitute a board to be called the central silk board with a constitution as set out in sub-section (3). ..... the long title of the central act is that it is 'an act to provide for the development under central control of the silk industry and for that purpose to establish a central silk board'. ..... a persual of the central act makes it clear that the pith and substance of the legislation is the constitution of a silk board for research into the scientific, technological and economic aspects of the industry. .....
Tag this Judgment!Court : Chennai
Reported in : 1985(5)ECC150; 1985(5)LC1618(Madras); 1985(21)ELT353(Mad)
..... the shipping documents were prepared and the goods were shown to the central silk board authorities for certifying as to the correctness of the description in the invoices. ..... 32 miles from delhi, that is, inside the state of punjab (the punjab delhi boundary was 18 miles from delhi), and the appellants, along with others, were prosecuted and convicted for an offence under section 7 of the essential commodities act, and the supreme court, while holding that no offence has been committed by the appellant nor was there an attempt to commit an offence analysed the question and expressed its opinion in the following ..... the narration of the facts taken from the counter affidavit filed on behalf of the respondent shows that on the ground that the goods are liable to confiscation under section 113(d) of the act, the justification for detention of the goods and declining to release them is being put forth by the respondent. ..... before i assess the facts of the case to find out as to whether what the petitioner did could fall within the legal concept of 'attempt to export', so as to attract section 113(d) of the act, which alone is being invoked by the respondent, i feel it obligatory to advert to the legal notion of 'attempt'. ..... learned counsel for the respondent has chose to delineate in a separate sheet furnished to this court the formalities completed up to section 50 of the act in respect of the three shipping bills and the said details stand extracted as follows : 'i. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1996]102STC367(AP)
..... equipment sent directly to the inter-state customers by the petitioner's hyderabad unit at the instance of the unit responsible for the execution of the contract are inter-state sales coming within the purview of section 3(a) of the central sales tax act and the sales tax authorities of the andhra pradesh state alone are competent to collect tax on these inter-state transactions irrespective of the payment of cst by the executing unit in the other state. ..... in these seven writ petitions, bharat heavy electricals limited (hereinafter referred to as 'bhel') having its manufacturing unit at ramachandrapuram, hyderabad, has sought for a writ of certiorari quashing the assessments made under the central sales tax act by the commercial tax officer, sangareddy, medak district, for the assessment years 1977-78 to 1980-81 and the provisional assessments made for the years 1983-84 to 1985-86. 2. ..... in which the tribunal's view has been affirmed, there can be no doubt that the collection of cst by the sales tax authorities of other states in respect of such transactions is illegal and contrary to section 9 of the central sales tax act read with article 269(1) of the constitution. ..... have no power, authority or jurisdiction to assess or collect the central sales tax (for short, 'cst') on the inter-division stock transfers effected by the hyderabad unit of bhel. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC38; (1972)4SCC347; [1972]1SCR828; [1971]28STC702(SC)
..... says:the commissioner may of his own motion or on information received call for and examine the record of any proceeding under this act if he considers that any order passed therein by any person appointed under section 3 to assist him is erroneous in so far as it is prejudicial to the interests of the revenue, he may after giving the dealer an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, ..... after stating the case, the board of revenue referred the following question to the high court for its opinion.whether on the facts and circumstances of the case the commissioner of sales tax acted illegally in exercising his powers of revision under section 39(2) of the madhya pradesh general sales tax act, 1958 in respect of the assessment order dated 28-12-1961 which was passed in respect of the returns submitted on 30-1-1958 and 17-6-1958 and on ..... 2007, the central provinces and berar sales tax act, 1947 as extended to vindhya pradesh and bhopal region and as in force in those regions immediately before the commencement of this act and the rajasthan sales tax act, 1954, as in force in sironj region, are hereby repealed:provided that such repeal shall not affect the previous operation of the said acts or any right, title, obligation or liability already acquired, accrued, or incurred ..... assessee was assessed to sales tax under the bombay sales tax act, 1946, for the periods 1st april 1948 to march 31, 1950 and' april 1, 1950 to march .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1967]19STC92(MP)
..... repeal and savings :-(1) the central provinces and berar sales tax act, 1947, the madhya bharat sales tax act, samvat 2007, the central provinces and berar sales tax act, 1947, as extended to vindhya pradesh and bhopal regions and as in force in those regions immediately before the commencement of this act, and the rajasthan sales tax act, 1954, as in force in sironj region, are hereby repealed:provided that such repeal ..... 421 that though the fiction introduced by the second part of the proviso to section 52(1) of the madhya pradesh general sales tax act is widely worded and covers anything done or any action taken, including assessments already made, under the repealed acts, its effect is, however, curtailed by two restrictions : in the first place, it is subject to part (i) of the proviso and cannot be read as overriding its effect; and, secondly, it cannot be given effect to in so far ..... produced before the sales tax officer, he proceeded to assess the petitioner under section 8(4) of the madhya bharat sales tax act to the best of his judgment and determined the tax liability at rs. ..... is no provision in the madhya pradesh general sales tax act corresponding to section 14(1)(e) of the madhya bharat sales tax act is of no consequence so far as this petition is ..... there is no provision in the present act analogous to section 14(1)(e) of the madhya bharat sales tax act empowering the sales tax authorities to impose penalty for failure of the dealer to furnish accurate particulars of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Cochin
Reported in : (1989)29ITD339(Coch.)
..... according to the learned representative for the assessee, the exemption under section 5(3) of the central sales tax act is available only when the assessee establishes the conditions laid down therein and that till such a situation arises, there would be ..... in favour of the assessee and it has been summed up as follows : the assessee will be entitled to exemption from purchase tax by-virtue of section 5(3) of the cst act only when it is able to show that the assessee had purchased the goods for the purpose of fulfilling the existing contracts for export. ..... the authority under the sales tax act has, by an assessment dated 23-8-1982, held that the exemption under section 5(3) of the central sales tax act was available to the assessee and he has been accordingly given relief in the ..... officer under the sales tax act hold that there was no liability to tax, it would be fallacious to allow a fictitious liability made on the basis of an apprehension that exemption under section 5(3) of the central sales tax act may not be granted. ..... by establishing the conditions specified in section 5(3) of the central sales tax act, the assessee demonstrated that there was no liability and this is recognised by the assessing ..... itd 175 wherein deduction of the provision made for purchase tax in a business of purchase and export of marine products was held to be not available under section 37(1) of the income-tax act and it is pointed out therein that there was no liability existed to pay sales tax. ..... , board of .....
Tag this Judgment!Court : Karnataka
Reported in : [2006]130CompCas699(Kar); [2006]144STC633(Kar)
..... a person who had borrowed funds from the petitioner-bank and who was also a dealer and an assessee under the provisions of the karnataka sales tax act, 1957, and the central sales tax act, 1956, had for the purpose of securing repayment of the amounts borrowed by him from the petitioner-bank had it appears mortgaged one of his property in favour of the petitioner-bank.3. ..... that the tax arrears were due from the years 1957 onwards and as the tax amount had not been paid as and when it became due, the outstanding amount had attracted the provisions of section 13(2)(ii) of the act under which at the relevant time the amount attracted penalty at the rate of 2.5 per cent per month.8. ..... it is contended that the petitioner being a person who is an auction purchaser of certain properties that belonged to an assessee in default and that while the assessee himself could have filed an application under section 13(2-a) of the act seeking waiver of the penalty amount that accrues or arises in view of the provisions of section 13(2)(ii) of the act, the petitioner cannot file or maintain such an application.13. ..... the question that arises for consideration is as to whether the penalty payable by any person or class of persons as occurs in section 13(2-a) includes a person like the auction purchaser who gets into possession of certain properties which had belonged to the assessee in default and which properties were subject to a charge for non-payment of the tax amount.17. .....
Tag this Judgment!Court : Karnataka
Reported in : 1999(2)KarLJ175
..... the brief facts are stated hereunder to consider the various contentions urged on behalf of the respective parties:the first respondent is a statutory board constituted under the central silk board act, 1948 (the 'act' in short) and central silk board rules of 1955 (the 'rules' for short). ..... in the year 1989, the respondent-board framed its cadre and recruitment rules namely central silk board (consolidated) recruitment rules, 1989. ..... lal and others , for the proposition that, this court in view of law declared in the aforesaid case should not exercise its extraordinary power under article 226 of the constitution of india directing the respondent-board to absorb the petitioner against the post to which he had been appointed for two reasons namely: that post, against which he was appointed was a temporary post, secondly, his appointment was purely on contract ..... --(1) save as provided in section 7 of the act, all appointments to posts of officers and establishments in the service of the board shall be made by the board: provided that- (i) xx xx xx xx;(ii) xx xx xx xx;iii) officers or specialists appointed on contract shall be entitled to leave and leave salary under the terms which may, from time to time, be made applicable to the central government servants on contract on similar salaries. ..... the same is also contrary to section 23 of the indian contract act. ..... at paragraph 100 it has been laid down that a clause opposed to public policy is void under section 23 of the indian contract act. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1968SC894; [1968]2SCR431; [1968]21STC431(SC)
..... (4) if a dealer - (a) having furnished returns fails to comply with all the terms of a notice issued under sub-section (2); or (b) has not regularly employed any method of accounting, or, if the method employed is such that, in the opinion of the assessing authority, assessment cannot properly be made on the ..... (b) notwithstanding anything contained in clause (a) if any dealer fails to submit a return under section 7(1) for the prescribed period within the prescribed time, the assessing authority shall, after making such enquiry as he considers necessary and after giving the dealer a reasonable opportunity of being heard determine the ..... called 'the respondent' - is a public limited company which carries on the business of manufacturing and selling hydrogenated oil and is registered as a dealer under the madhya bharat sales tax act, 1950, and also under the central sales tax act, 1956. ..... (3) on the day specified in the notice under sub-section (2) or as soon afterwards as may be, the assessing authority after hearing such evidence as such person may produce and such other evidence as the assessing authority may require on specified points, shall, by an order in writing, ..... this assessment subject to the provisions of section 10 and to such orders as may be passed in appeal or revision, shall be final for ..... section 11(2) of that act authorises the commissioner to call upon a dealer registered or unregistered, by notice to appear in person or by agent, and to produce evidence in support of .....
Tag this Judgment!Court : Chennai
Reported in : AIR1966Mad404; [1965]16STC1067(Mad)
..... that procedural provision of the local law did not assimilate other provisions in that law which dealt with the determination of the turnover, which, in so far as the central sales tax act was concerned, was required to be determined only under the central act and the rules framed thereunder".if the matter stood there, there would have been no difficulty in upholding the validity of the assessment on the assumption that the sales in ..... 9 empowers the appropriate state authorities to assess, collect and enforce payment of any tax payable by any dealer under the central act in the same manner as the tax on the sale or purchase of goods under the general sales tax law of the state is assessed ..... 9(1) dispels the ambiguity for it says that the tax payable by any dealer under the central act shall be levied and collected in the appropriate state by the government of india in the manner provided ..... 3(b) of the central act, and the board of revenue had failed to give the appellant a proper opportunity to place necessary evidence to establish that the sales did not come within the purview ..... provides that the provisions of that act relating to taxation of successive sales inside the state only at a single point or only at one or more stages apply only to the sales inside the state other than the sales in the course of inter-state trade or commerce and the tax under the central sales tax act 1956, shall be levied at the appropriate rate notwithstanding that a sale or purchase of the same goods .....
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