Court : Orissa
Reported in : 37(1971)CLT212; [1971]28STC211(Orissa)
..... refund of tax in certain cases: (1) the tax levied and realised under section 5 in respect of sale or purchase inside the state of any goods which are declared under section 14 of the central sales tax act, 1956 (74 of 1956) shall, if such goods are sold in the course of inter-state trade or commerce be refunded in the manner and subject to the conditions prescribed in this rule to the dealer who has made ..... of inter-state trade or commerce:-- the commissioner may refund to such person, in such manner and subject to such conditions as may be prescribed, any amount of tax levied on sales or purchases of goods which are declared under section 14 of the central sales tax act, 74 of 1956, when suchgoods are subsequently sold in the course of inter-state trade or commerce. ..... this contention if is necessary to examine the provisions of section 15(b) of the central sales tax act, section 14b of the orissa sales tax act, and rule 42-a of the orissa sales tax rules.section 15(b) of the central sales tax act, 1956.'15. ..... it would appear both from section 15(b) of the central sales tax act and section 14-b of the orissa sales tax act that refund would be granted 'in such manner and subject to such conditions' as may be prescribed.in 20 stc 367 = (air 1967 sc 1823) (sales tax officer, ponkunnam ..... 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. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1974SC1505; (1974)4SCC408; [1974]3SCR1; [1974]33STC200(SC)
..... high court of madras, the respondents claimed that they were not liable to be taxed at the higher rate prescribed in section 8(2)(b) of 'the central sales tax act, 1956 (hereinafter called the act) on the turnover of their sales in the course of inter-state trade to government or unregistered dealers even though they had not obtained 'c' or 'd' forms, as the case may be, for the reason that section 8(2)(b) is violative of articles 301 and 303(1) of the constitution and was, therefore, bad. ..... these appeals are preferred against the judgment on the basis of certificates granted by the high court and they raise the common question, namely, whether section 8(2)(b) of the act is bad for the reason that the provisions thereof offend articles 301 and 303(1) of the constitution.2. ..... 150, the high court of madras held that sub-sections (2), (2a) and (5) of section 8 of the act were bad for the reason that they violated the provisions of articles 301 and 303(1) of the constitution this was on the basis that the different rates of tax and exemptions in the sales tax ..... nataraja mudaliar (supra) proceeds on the basis that tax under the central sales tax act is in its essence a tax which encumbers movement of trade and commerce but the tax imposed in the case in question was saved by the other provisions of part xiii. .....
Tag this Judgment!Court : Kerala
Reported in : [1990]76STC211(Ker)
..... , from a head office, branch, agent or principal in another state by the branch, head office, principal or agent within the state, the person empowered under sub-section (1) of section 6a or clause (a) of sub-rule (7) of rule 12 of the central sales tax (registration and turnover) rules, 1957, as the case may be, shall issue a declaration in form f obtained from the registering authority and duly filled and ..... from whom, the conditions subject to which and the fees subject to payment of which any form of certificate prescribed under clause (a) of the first proviso to sub-section (2) of section 6 or of declaration prescribed under sub-section (1) of section 6a or sub-section (4) of section 8 may be obtained, the manner in which such forms shall be kept in custody and records relating thereto maintained and the manner in which any such form ..... this case, it will be useful to extract section 6a of the central sales tax act, sections 13(1), 13(3) and 13(4)(e) of the central sales tax act, rules 12(5) to 12(9) of the central sales tax (registration and turnover) rules, 1957, rule 5a of the central sales tax (kerala) rules, 1957 and rule 11c of the central sales tax (kerala) rules.section 6a of the central sales tax act : '6a. ..... authorised under the memorandum or articles of association of the company or under any other special or general resolution of the company or under a resolution passed by the board of directors of the company, to authenticate any document on behalf of such company. .....
Tag this Judgment!Court : Chennai
Reported in : [1977]40STC217(Mad)
..... as the consequence of the product coming within the scope of section 14(iia) of the central sales tax act had not been fully considered by the tribunal, we remand the case to the tribunal for a fresh consideration of ..... view, even though it may not be exempt under the provisions of section 8 of the tamil nadu general sales tax act, we consider that it would come within the scope of section 14(iia) of the central sales tax act and is, therefore, not liable to be taxed under the tamil nadu general sales tax act. ..... item 4 of the third schedule runs as follows :all varieties of textiles (other than durries, carpets, druggets and pure silk cloth) made wholly or partly of cotton, staple fibre, rayon, artificial silk or wool including handkerchiefs, towels, napkins, dusters, cotton velvets and velveteen, tapes, niwars and laces and hosiery cloth in ..... ' mentioned in item (iia) of section 14 of the central sales tax act are as denned in item no. ..... entry in section 14 of the central sales tax act runs as follows ..... nothing to show that by reason of the manufacturing process carried on in a case like this for the purpose of preparing the stiffening material the product is taken out of the category of 'cotton fabrics' as used in item (iia) of section 14 of the central sales tax act. ..... however, to examine the question as to whether the material comes within the scope of item (iia) of section 14 of the central sales tax act. ..... we have omitted the rest of the entry as it is not really material for our .....
Tag this Judgment!Court : Kolkata
Reported in : [1986]61STC131(Cal)
..... the rule from taking any steps and/or proceeding for the purpose of levy, imposition and collection of tax on the sale of lottery tickets under the provisions of section 5(1)(aa), 6(1)(dd), section 5(2)(a)(vb) and section 5(2)(b)(iva) of the said act, till the disposal of the rule, with liberty to the respondents concerned to apply for variation and/or vacation of the interim order upon notice to the petitioners in the ..... office or place for the purpose of drawing any lottery, not being a state lottery or a lottery authorised by the state government is punishable with imprisonment or with fine or with both and the said section also codify the laws relating to the offence as to the publication of any proposal to pay any sum, or to deliver any goods or to do or forbear from doing anything for the benefit of ..... it has been observed that the right to claim the benefit of a contract for the purchase of goods is a 'beneficial interest in moveable property' within the definition of 'actionable claim' in section 3 of the transfer of property act (4 of 1882), and as such assignable, in that case it has further been indicated that,the benefit of a contract, that is, the beneficial right or interest of a party under the ..... illegal unless they are (1) on behalf of registered charities or sports, (2) restricted to members of a private club, (3) run by a local authority and registered with the gaming board or (4) small lotteries that take place as part of an entertainment (e. g. ..... omitting ..... omitted .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(31)ECC326
..... we are of the opinion that the processes applied to kerosene resulting in the manufacture of hnps constitute "manufacture" for the purpose of levy of central excise duty and the sub-item (ii) of item 7, cet, namely, "others" is wide enough to cover not only kerosene but also hnps which constitute a product different from ..... was whether jeera (cumin seed), dhania (coriander seed), panmohuri (ani seed), methi (fenugreek), postak (papavar rhoeas) and pippali (long paper) are oil seeds within the meaning of section 14 of the central sales tax act, 1956. ..... 11a in view of the gujarat high court's judgment in the mehta brothers case and the board's tariff advice which established that liquid paraffin was not derived from refining of crude petroleum. ..... show cause why reclassification should not be given effect to from 28-2-1982 and why the amount of duty short levied should not be recovered from them under section 11a of the central excises & salt act, 1944. ..... (iv) in section 14 of the central sales tax act spelt out all the various categories of ..... in this decision the tribunal held, with reference to rule 143a of the central excise rules [which deals with special provisions with respect to goods processed or manufactured in premises declared to be refineries under rule 140(2)] that it is an enabling provision whereby the owner of the goods ..... the entry construed was :- "paper including all kinds of paste board, mill board,...paper bags, cartons, ...blank registers, envelopes, labels...and flat .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2000)120STC17Tribunal
..... issue could not be decided finally by the high court (and it remanded the case to the competent revenue authority) because even in the case of two such distinct sale exemption under section 5 of the 1956 act is available provided the sale in question takes place at the high sea after the goods have left the customs frontiers of india ; but in this reported case evidence in regard ..... the assessee sold the goods to the export promoter and it was not a direct sale by the assessee to the foreign buyer, so as to be treated as sale in course of export under section 5(1} of the central sales tax act, 1956. ..... the board, the respondents further contend that order of exporting tea was placed by the foreign buyer on the tea exporters consortium, a separate legal entity, distinct from the applicant-company, though the company was a member of the consortium.hence, according to the respondents the applicants are not entitled to any exemption under section 5(2){a)(v) of the 1941 act.4. ..... their claim is itself invalid and that there being no privity of contract between the applicants and the foreign buyer, the exemption claimed under section 5(2)(a){v) was not entertained by the respondents or the board. ..... the appellate order before the west bengal commercial taxes appellate and revisional board (in short, "the board") did not find the favour of the board. ..... 3 and 4 and the board erred in holding that there was no sale agreement between the applicant and the corporation or that ..... the board covering .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2000Kant91; ILR1999KAR2561; 1999(5)KarLJ587
..... a bare reading of the above clauses show that though as understood by all concerned, obtaining of 'no objection certificate' has been prescribed as mandatory for entertainment of an application filed under section 14 or 15 of the central act pertaining to grant of recognition but no corresponding statutory duty has been cast on the state government to grant such certificates much less by providing any statutory guidelines governing exercise of the presumed discretion.20. ..... further, in view of section 16 of the central act, the state department or the examination board cannot grant affiliation either provisional or otherwise to any institution or hold examination in respect of a course or training conducted by any such institution unless the institution concerned has obtained recognition from the regional committee concerned under section 14 or permission for starting a course or training under section 15 of the central act.14. ..... in view of sub-section (6) of section 14 and section 16 of the central act, as extracted above, notwithstanding anything contained in the state regulations, once recognition is granted to an institution offering or intending to offer course or training in teachers education by theregional committee, then the state department or the examination board has to necessarily grant affiliation to such institutions and in case it is refused by the regional committee, then they have to cancel the affiliation of the institution concerned.13. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1962]13STC709(AP)
..... the declared goods in respect of which a single point tax only is leviable under section 6 of the act, and item 5 of the schedule provides that cotton, that is to say all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, but not including cotton waste, the point of ..... section 2(c) of the central sales tax act defines 'declared goods ' to mean goods declared under section 14 to be of special importance in inter-state trade or commerce. ..... section 14 of the central sales tax act enumerates certain goods to be of special importance in inter-state trade or commerce, and item (ii) therein is :-(ii) cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, but ..... (4) for the purpose of this section and the other provisions of this act, the turnover on which a dealer shall be liable to pay tax, shall be determined after making such deductions from his total turnover, and in such manner as may be prescribed. ..... (3) notwithstanding anything contained in sub-section (1), the tax under this act shall be levied-(a) in the case of the goods mentioned in the second schedule, at the rates and only at the point of the sale specified as applicable thereto effected in the state by the dealer selling them, on his turnover of .....
Tag this Judgment!Court : Allahabad
Reported in : [1982]51STC195(All)
..... in the present case, sections 14 and 15 of the central sales tax act have to be actively considered and on a consideration of these provisions, we are in no doubt that oil-seeds having suffered tax once cannot be subject to tax again, in view of the restriction imposed by section 15(a) of the central sales tax act.4. ..... there as such arose no occasion to consider either section 14 or section 15 of the central sales tax act in that case. ..... thus the restriction imposed by section 15(a) of the central sales tax act did not operate so as to fetter the power of the state government to impose multiple point of tax in respect of the cotton yarn up to 1st october, 1958. ..... the decision could not have been otherwise, for cotton yarn was not a declared commodity under section 14 of the central sales tax act till 1st october, 1958. ..... the ground taken in support of this exemption was that oil-seeds were a declared commodity under section 14 of the central sales tax act and could not be subjected to tax at more than one point in view of section 15(a) of that very act. ..... neither section 3-aa, nor the notification issued thereunder can override the provisions of section 15(a) of the central sales tax act. ..... section 14 of the central sales tax act declares certain goods to be of special importance in inter-state trade or commerce. ..... this being so, they could not be subjected to tax again at the point of sale to the consumer, notwithstanding the notification issued under section 3-aa of the act. .....
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