Court : Supreme Court of India
Reported in : AIR2002SC852; 2002(1)ARBLR112(SC); [2002(2)JCR177(SC)]; JT2002(1)SC294; 2002(1)SCALE327; (2002)9SCC232; [2002]1SCR441; (2002)1UPLBEC814
..... laws made by the parliament, on a declaration being made in terms of entry 52 of list i, namely, the cardomon act, 1965; the central silk board act, 1958; the coffee act, 1942; the rubber act, 1947; the tea act, 1953; the coir industry act, 1953; the coconut development board act, 1979 and the tobacco board act, 1975. ..... on the question of the re-conciliation between the tobacco board act and the agricultural market committee act, and in relation to the provisions contained in section 31 of the tobacco board act to the effect, - "provisions of this act shall be in addition to, and not in derogation of, the provisions of any other law for the time being in force", the learned counsel contends, the aforesaid provision by no stretch of imagination can ..... by enacting the law under entry 52 of list i in relation to the tobacco industry and having enacted tobacco board act included the provisions of section 31, which unequivocally indicates that the act is in addition and not in derogation of any other law for the time being in force. ..... fees in respect of sale and purchase of tobacco in the market area for the services rendered including the entire infrastructure, the tobacco board act can yet levy fee as provided under tobacco board act, which would be a separate fee for special services rendered by it, as determined by the central government under section 14a and according to the learned counsel, this is the only harmonious construction which should be and ought to be made of the .....
Tag this Judgment!Court : Karnataka
Reported in : 2005(3)KarLJ389
..... respondents have proceeded and passed the order contrary to the mandatory provisions of the central silk board act and rules. ..... aggrieved by the orders dated 3rd december, 1993 and dated 23rd april, 1994 passed by the principal secretary and the chairman of the respondent-central silk board ('board' for brevity) had filed writ petition no. ..... in pursuance of these two communications, the chairman of the central silk board-appellate authority, has passed an order dated 30th november, 1999 vide annexure-j, rejecting the request of the petitioner to change the enquiry officer and ordered that, the ..... the de novo enquiry are extremely grave in nature and constitute serious misconduct on his part and thus he has failed to maintain absolute integrity, devotion to duty and has acted in a manner which is quite unbecoming of a government servant violating rule 3(1)(i) to (iii) of the central civil services (conduct) rules, 1964 and has specifically observed that, the misconducts committed by the petitioner are so grave that, he is not a fit person to be ..... retained 'in the board's service and the ends of justice require that the major penalty of 'dismissal from service which shall ordinarily be a disqualification for future employment under the government' as provided under rule 11(ix) of the central civil services (classification, control and appeal) rules, 1965 be imposed on him and dismissed the petitioner from the .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)124STC330Tribunal
..... to have contained a covenant that the cement would be supplied in mysore from a place situated outside its borders and a sale under such a contract would clearly be an inter-state sale as defined in section 3(a) of the central sales tax act, 1956", the decision was based on the fact that the cement at the relevant time could be purchased only under a permit issued by the government and on the terms contained therein.all the sales ..... an application under section 8 of the west bengal taxation tribunal act, 1987 praying for a declaration that the goods moved from west bengal to other states in terms of agreement/contract in between the parties and the sales occasioned thereby inter-state sales within the meaning of section 3(a) of the central sales tax act, 1956 and that the order of rejection of the revisional application by board was illegal.2 ..... such transfer of goods can only be deemed to be inter-state sale under section 3 of the central sales tax act, 1956 provided the conditions, which read as follows, for accepting a sale or ..... for consideration, therefore, is if the sale in question occasioned movement of the goods from one state to another within the meaning of section 3 of the central sales tax act, 1956 and is an inter-state sale.6. ..... arbitrary and in contravention of the provisions of section 3(a) of the central sales tax act, 1956 which is liable to be quashed ..... was in bombay and branch office in bangalore and he was a registered dealer under the mysore sales tax act, 1948. .....
Tag this Judgment!Court : Allahabad
Reported in : (2008)11VST918(All)
..... taxes [2001] 122 stc 134 (karn); [2002] 20 ntn 57 it has been held as follows (page 136 of stc):we have carefully assessed the rival contentions and we do find on a perusal of the requirements of section 5(3) of the central sales tax act read with rule 12(10)(a) of the central sales tax (registration and turnover) rules that it is insufficient for the assessee to merely produce the form h and the bill of lading because the most important evidence that is required to be produced ..... the only question involved in the present revision at the instance of commissioner of sales tax under section 11 of the uttar pradesh trade tax act, 1948, is about the liability of the dealer-opposite party to pay interest on the turnover of rs. ..... the court was examining the question of levy of interest with reference to section 8 of the act when there is a change in rate of tax on account of subsequent judicial pronouncement or retrospective amendment in the rate of tax. ..... at this stage it is necessary to examine, when a sale can be considered as sale of goods in the course of export.sale or purchase of goods in the course of export:section- 5 of the central sales tax act reads as follows:5. ..... however, in that very case in para 12 (page 66 of stc) it was held that if the dealer claims that it is not liable to pay tax or liable to pay tax at concessional rate in view of form c under central sales tax act or in view of form iii-c(1) or under section 3d of the u.p. .....
Tag this Judgment!Court : Chennai
Reported in : [1978]42STC285(Mad)
..... those circumstances, normally there can be no doubt or hesitation in holding that the second limb of sub-section (1) of section 5 of the central sales tax act, 1956 (74 of 1956), has been satisfied. ..... magnesite (private) limited, the assessee and it is not disputed that the question that arises for determination will have to be solved by a reference to the terms of this contract read with section 5(1) of the central sales tax act, 1956 (74 of 1956). ..... the central sales tax act, 1956 and also seems to have relied on the first part of the sub-section. ..... the basis of this statement in the invoice, it was contended that the goods were put on board the vessel and thereafter the risk in the goods passed to wilson and co. ..... have no doubt that the tribunal was right in applying the second part of the sub-section and we accordingly dismiss this tax revision case with costs. ..... according to the terms of the contract, they had to put the goods on board and had to bear the costs of transport as is clear from the term that the payment is on 'i. o. ..... were addressed before us on the first part of the sub-section and we are not inclined to go into that question. ..... sentence is in these terms:the local producers sold the goods to the petitioner by delivering the same on board the ship as per terms of the contract.6. ..... here by delivering the goods on board the vessel no sale took place because the sale must be by transfer of property in the goods, which was afterwards and, therefore, the decision cannot have any .....
Tag this Judgment!Court : Chennai
Reported in : [1980]45STC327(Mad)
..... 1979 have been preferred against the orders of the sales tax appellate tribunal holding that coloured leather would fall within the scope of the expression contained in section 14(iii) of the central sales tax act, 1956, and remanding the matter from the purpose of finding out which are the turnovers which would come within the scope of that provision. ..... 1977 that coloured leather also would come within the expression "hides and skins, whether in a raw or dressed state", as contemplated by section 14(iii) of the central sales tax act, the tribunal was right in its conclusion and, therefore, no case has been made out for interference with the order of the tribunal. ..... , the sales tax appellate tribunal held that coloured leather would also come within the scope of section 14(iii) of the central sales tax act and that, therefore, the turnover was liable to only single point levy. ..... of the opinion that leather splits and coloured skins will come within the scope of the expression "hides and skins, whether in a raw or dressed state" under section 14(iii) of the central sales tax act and would, therefore, be liable only to single point levy as provided for in section 15 of that act and not to multi-point levy. ..... coloured skin, the board of revenue took the view that as a result of colouring and dyeing what was produced was a different commercial commodity other than hides and skins and that, therefore, the same would not fall within the scope of section 14(iii) of the central sales tax act. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2008(225)ELT321(SC); JT2008(13)SC657; 2008(6)SCALE241; (2008)5SCC680; (2008)14VST259(SC); 2008AIRSCW2837; 2008(3)Supreme9
..... in exercise of its powers conferred upon it under clause (d) of sub-section (1) of section 3-a of the said act, a notification was issued by the state on 7th september, 1981 prescribing description of goods, point of tax and rates thereof, entry 21 whereof reads as under: ..... they also referred to a circular dated 12th november, 1958 issued by the central government, whereby, for the purpose of some other statutes, yeast has been considered to be a ..... venugopal that having regard to the provisions contained in section 101 of the indian evidence act, onus would be on the assessee, cannot be accepted for more than one ..... the kerala high court, on the other hand, was interpreting entry 29 of kerala general sales tax act, which reads:chemicals including caustic soda, caustic potash, soda ash, sodium sulphate, sodium silicate, sulphur, chemical components and mixtures not elsewhere classified in this ..... chapter note 6 was introduced, the classification must be in accordance therewith.it was in the aforementioned situation that the circular issued by the board prior to introduction of chapter vi was held to be not applicable stating:7. ..... goods other than those five paise in three paise inspecified from time to time the rupee the rupeein section 18 and in schedules i and ii and inthe preceding entries. ..... trade tax act, 1948 is in question in these appeals which arise out of a judgment and order dated 16th april, 2007 of the high court of judicature at allahabad in cmwp .....
Tag this Judgment!Court : Kerala
Reported in : [1993]88STC347(Ker)
..... the cancellation was on the ground that tyre retreading would not amount to sale as defined under the central sales tax act, but was only works contract, and therefore, it was held that till section 2(g) of the central sales tax act, 1956, is amended so as to take in works contract also as sale, the authorities were right in cancelling and deleting the goods used in tyre retreading. ..... but the petitioner is not entitled to get 'c' forms issued to him as the conditions prescribed in sub-section (4) of section 8 of the central sales tax act and rule 12 of the central sales tax (registration and turnover) rules, 1957, are not fulfilled in his case. ..... on a reading of the registration certificate it will be seen that it authorises the petitioner to purchase the paper, paper boards, aluminium plates, zinc and copper plates, printing ink, printing chemicals, photographic papers and films, varnish for printing, laminate copper clad sheets, offset printing machines, spares and camera spares, enlargers, cutting ..... it is also stated that the printing business requires large quantities of paper of all varieties, duplex boards, films, inks and varnishes which have necessarily to be purchased from the manufacturers outside kerala and for purchase 'c' form has been used.7. ..... the business of the petitioner confined to supply of printed materials, folders, duplex board, cartons, posters and other advertising materials. ..... coffee board [1980] 46 stc 164 (sc) ; air 1980 sc 1468 and khemka & co. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1976WLN(UC)554
..... . he accordingly, brought the tin containers, to tax @ 3% under the notification dated 29-5-1967 issued under section 8(5) of the central sales tax act, the tax so determined came to rs ..... it is open to doubt whether the last proviso to section a of the rajasthan sales tax act, 1954, could be applied at all in making an assessment under the central sales tax act, 1956 ..... in special appeal, a division bench of the board of revenue agreed with the interpretation of the last proviso to section 5 of the rajasthan sales tax act in its earlier decisions viz ..... this is an application under section 15(2)(b) of the rajasthan sales tax act, 1954 by the commercial taxes officer, beawar, requiring the board of revenue to refer the following question of law:whether under the facts and circumstances of the board of revenue was justified in holding that there was no implied sale of packing material even though snuff was sold as packed and the value of the container had also been taken into account for fixing ..... being aggrieved, the department took up the matter in revision to the board of revenue, which was heard by a single member ..... . in our opinion, the order of the board of revenue does give rise to a ..... . the board of revenue is directed to draw up a statement of the case and refer the following question of law:whether, on the facts and circumstances of the case, the board of revenue was justified in holding that the containers were not taxable without considering whether there was implied sale or .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2005KAR4932; [2006]144STC16(Kar)
..... question whether a deemed sale resulting from transfer of property in goods involved in the execution of a particular works contract amounts to a sale in the course of interstate trade or commerce under section 3 of the central sales tax act or an outside sale under section 4 of the act or sale in the course of import under section 5 of the act has to be decided in the light of the particular terms of the works contract and it cannot be decided in the abstract'.the court has further observed that 'it is beyond the competence ..... .we may, however, make it clear that apart from the deductions referred to above, it will be necessary to exclude from the value of the works contract the value of the goods which are not taxable in view of sections 3, 4 and 5 of the central sales tax act and goods covered by sections 14 and 15 of the central sales tax act as well as goods which are exempt from tax under the sales tax legislation of the state. ..... first appellate authority while affirming the order passed by the assessing authority observes in his order, that, the assessee company has procured materials for use in the execution of works contract undertaken to karnataka electricity board not only from within the state but also from outside the state and even if the assessee company has procured the goods from outside the state, they cannot be treated as interstate sales ..... entry 55 was inserted in the fifth schedule to the act with effect from 1.4.1986 and it was omitted with effect from 5.9.1996. .....
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