Judgment Search Results Home > Cases Phrase: central silk board act 1948 section 8f constitution of seed certification agency Court: sales tax tribunal stt rajasthan

Kanoria Jute and Industries Vs. Certificate Officer and ors.

Court : Sales Tax Tribunal STT Rajasthan

Reported in : (1998)111STC815Tribunal

..... the learned counsel for the applicants is that the certificate case could not be initiated and the order dated november 28, 1996 could not be validly issued on uco bank prohibiting operation of the bank account in view of the fact that applicants are entitled to protection under section 22 of act of 1985 with reference to the scheme sanctioned by bifr ..... for an order of restraint relating to realisation of tax and interest under the west bengal sales tax act, 1954 though no certificate proceeding has yet been initiated therefor [see prayer (d)]. ..... under section 8 of the west bengal taxation tribunal act, 1987 enacted under article 423b of the constitution of india, being one in the nature of a writ application under article 226 of the constitution.2. ..... officer refused to grant adjournment and passed ex parte orders of assessment under the said two acts as well as under the central sales tax act, 1956. ..... at this stage that this tribunal exercises the jurisdiction as a substitute of the high court in relation to matters falling under act of 1941 and the west bengal sales tax act, 1954 ; but it does not exercise jurisdiction in relation to assessment of tax or interest on such tax under the central sales tax act, 1956.6. ..... board for industrial and financial reconstruction (hereinafter referred to as "bifr") appointed the industrial and financial corporation of india as the operating agency ..... the notice dated november 28, 1996 in so far as it related to tax under the central sales tax act, 1956. .....

Commercial Taxes Officer, Vs. Electra (Jaipur) Private Ltd.

Court : Sales Tax Tribunal STT Rajasthan

Reported in : (2003)133STC44Tribunal

..... the rajasthan high court which with the coining into force, and in terms of sections 7 and 15, of the rajasthan taxation tribunal act, 1995 stood transferred to this tribunal and are directed against judgment dated april 16, 1994 of the rajasthan sales tax tribunal [as the rajasthan tax board was then known and hereinafter referred to as "the board"] dismissed by a single order five appeals of the present petitioner against a judgment dated march 29, 1988 of the deputy ..... 1,2 and 5 pertain respectively to the years 1984-85, 1981-82 and 1983-84 and relate to assessment orders made by the petitioner on november 20, 1987 under section 9 of the central sales tax act, 1956 ("the cst act" for short) read with section 12 of the rst act. ..... the tribunal by its judgment dated august 28, 1990 allowed the appeal and held that the central excise duty paid by kec, but not by ntpc and reimbursed to kec by the central government which was not on behalf of ntpc was not part of sale price and cst was not leviable thereon. ..... [19901 78 stc 111, a division bench of the andhra pradesh high court had before it a revision arising out of a matter in which the dealer manufactured cables and other electrical equipment and was eligible for reimbursement of central excise duty under a "supplementary cash assistance scheme" on supplies made in india to un organisations against payment in free foreign exchange. .....

Assessing Authority (Commercial Vs. Madanmohan Nandmohan

Court : Sales Tax Tribunal STT Rajasthan

Reported in : (2003)133STC481Tribunal

..... a registered dealer for purposes other than resale within the state, or in case of goods specified by the state government, the last point in such series shall also be the last sale to a registered dealer in whose registration certificate such goods are recorded for resale by him to an unregistered dealer or a consumer." 6. ..... directed by the state government by a notification in the official gazette, the tax payable (under section 5 of the act) shall be at the first point in the series of sale by successive dealers. ..... assessing authority made an application before the division bench of the board of revenue praying that the matter be referred to the rajasthan high ..... clear from a bare perusal of the provisions contained in section 5(1) of the r.s.t.act and rule 15 of the rules. ..... the non-petitioner firm filed a revision petition before the board of revenue, ajmer, which came to be listed before ..... matter (treated as revision petition) which was pending before the rajasthan high court stands transferred onto the file of this tribunal under section 15 of the rajasthan taxation tribunal act, 1995, for disposal.2. ..... finally, pursuant to the directive of the high court, the board of revenue made the reference wherein the following two questions were set out : (1) whether under the facts and in the circumstances of the case, the sale of the two consignments of cement ..... had been a case of inter-state sale then the goods would have been made to suffer tax under the central sales tax act, 1956 ("c.s.t. .....

Raj Solvex Limited Vs. Additional Commissioner,

Court : Sales Tax Tribunal STT Rajasthan

Reported in : (2003)133STC333Tribunal

..... by these best judgment assessments, following amounts were levied.after the receipt of the best judgment assessments (annexure-1), applications under section 10-c of 1954 act read with section 38 of 1994 act were moved for setting aside the best judgment assessments.they were dismissed by orders dated july 30, 1996. ..... it was an appeal on a certificate under article 133 of the constitution of india. ..... f.4(69)/fd/tax/division/ 94-95 dated march 15, 1996 issued under section 15, rajasthan sales tax act, 1994 (in short, "the 1994 act"), superseding the notification dated march 7, 1994, oil-seeds were purchased after paying tax at the rate of 2 per cent for manufacturing edible/non-edible oil on furnishing forms st-17.on april 12, 1996, the commercial taxes officer, anti-evasion-ii, jaipur (respondent no. ..... , it is urged by shri sinha that the question whether the rayon tyre cord fabric falls within the expression 'rayon fabrics' is a question of fact and the assessing authority, the appellate authority and the revenue board are all agreed that it cannot be classified as a rayon fabric and, therefore, this court should not interfere in these appeals. ..... no.934) issued under section 8(5), central sales tax act.8. ..... under 1954 act and 1994 act, the taxable event is sale or purchase and not production or manufacture, attracting excise duty under central excises and salt act, 1944. ..... prag ice and oil mills [1991] 80 stc 403 (sc) ; collector of central excise v. .....

Assistant Commercial Taxes Vs. M.R. Trading Company

Court : Sales Tax Tribunal STT Rajasthan

Reported in : (1998)111STC313Tribunal

..... they were sent to it after some processing.assessment order under section 9 under central sales tax act, 1956 (in short, "the cst act") was passed on february 27, 1982 giving benefits under section 5(3) of the cst act. ..... this application for revision was filed against the order of the rajasthan sales tax tribunal (now rajasthan tax board), ajmer dated march 6, 1996 allowing the second appeal and setting aside the orders of the assessing authority dated june 15, 1982 and also of the deputy commissioner (appeals-ii), jaipur dated november 2, 1982. ..... on may 20, 1982, notice under section 12, rajasthan sales tax act, 1954 (in short, "the rst act") was issued on the ground that the raw hides and skins purchased on "h" forms lost their identity due to processing and as such the assessee was not entitled for the benefits under section 5(3) of the cst act.accordingly, tax was levied by order dated june 15, 1982. ..... on the establishment of this tribunal, it stood transferred to it under section 15, rajasthan taxation tribunal act, 1995.2. ..... , it was contended by the learned counsel for the assessee that the raw hides and skins remained hides and skins even after processing and as such the assessee was entitled to the benefits under section 5(3), cst act. ..... "reference of deputy commissioner of sales tax (law), board of revenue (taxes), ernakulam v. ..... he relied upon deputy commissioner of sales tax (law), board of revenue (taxes), ernakulam v. .....

Puran Lal Drycleaners Vs. Assistant Commercial Taxes

Court : Sales Tax Tribunal STT Rajasthan

Reported in : (2003)133STC288Tribunal

..... this application for revision has been filed under section 86(1), rajasthan sales tax act, 1994 read with section 7(2), rajasthan taxation tribunal act, 1995 against the judgment of the rajasthan tax board, ajmer dated november 5, 1996 by which it has allowed the second appeal of the department, reversed the order of the deputy commissioner (appeals-i) dated march 27, 1995 setting aside the order of the assistant commercial ..... action against the driver could be taken under section 16(3)(f) of the act for not stopping the truck at the check-post.therefore, the revision petition deserves to be ..... it was clear from a bare perusal of the pro forma invoice that central sales tax was duly paid at 10 per cent and as such there was no question of evasion of ..... ground, no penalty could be imposed under section 22-a(7) of the act if otherwise it could not be imposed. ..... the pro forma invoice shows that the central sales tax at 10 per cent was duly added in ..... such the provisions of section 22-a(3) of the act were not applicable and no penalty could, therefore, be imposed under section 22-a(7) of the act. ..... 1,27,843 imposed under section 22-a(7) of the act by the assistant commercial taxes officer, flying squad, chirawa, ..... such it was necessary under section 22-a(7)(a) of the act to issue notice to him ..... condition precedent for imposing penalty under section 22-a(7) was attempt to evade tax.admittedly, the laundry machine was purchased by the petitioner from new delhi for his use at hotel rambagh palace .....

Assistant Commercial Taxes Vs. Shri Vajaram

Court : Sales Tax Tribunal STT Rajasthan

Reported in : (1998)111STC1Tribunal

..... proof establishing the intention to evade the tax (iv) what is the ambit and scope of the liability for penalty of a person in-charge of the vehicle carrying the goods without requisite documents in conformity of the provisions of section 22a(3) of the act of 1954 (v) when an order is set aside by the appellate authority on the ground of some infirmity in the enquiry, in these circumstances whether it is justified to set aside the order of the assessing authority as such instead ..... this application for revision filed under section 7 of the rajasthan taxation tribunal act, 1995 read with section 86 of the rajasthan sales tax act, 1994 in a matter under the rajasthan sales tax act, 1954 (old act) and is directed against the order dated may 15, 1995 of the rajasthan sales tax tribunal (as the rajasthan tax board, hereinafter referred to as "the board", was then known) in appeal no.625/93/st/sirohi rejecting the appeal of the present petitioner and ..... have to consider the two statements as also the application of shri vajaram, in the first statement shri vajaram states that his vehicle is carrying 60 bags of raida (rape seed) and 24 bags of gowar which he collected and lifted from the godown of the firm magaji vajingji, mandia. ..... on enquiry being made, he informed the inspector that he was carrying 60 bags of raida (rape seed) and 24 bags of gowar which were loaded in the vehicle at mandia from the godown of magaji ..... found that there were 24 bags of gowar and 60 bags of raida (rape-seed). .....

Commercial Taxes Officer, Vs. Goodwill Paint Industries

Court : Sales Tax Tribunal STT Rajasthan

..... to be branch transfers were actually inter-state sales, and, therefore, levied tax under the cst act, interest under section 11b, rst act, and penalty under section i6(l)(i), rst act. ..... the board had by its impugned judgment accepted the appeal of the present non-petitioner-dealer and set aside the order of the first appellate authority dated february 23, 1990 upholding the order dated august 17, 1990 of the assessing authority (aa) made under section 9, the cst act read with section 16(1)(i) of the rajasthan sales tax act, 1954 (the rst act), inter alia, holding that certain transactions claimed by the dealer ..... option but to take the transactions in question to be inter-state sales exigible to tax under the cst act in rajasthan and tax them accordingly and for seeking to show them as branch transfers, impose penalty.14. ..... it is settled law that once a dealer claims that he is not liable to pay tax under the cst act, in respect of any goods on the ground that the movement of such goods from one state to another was occasioned by reason of transfer of such goods by him to any other place of his business or ..... it arises in a matter under the central sales tax act, 1956 ("the cst act") and is directed against the judgment dated .....

Commercial Taxes Officer Vs. Bachhu Bhai Shanti Bhai and

Court : Sales Tax Tribunal STT Rajasthan

Reported in : (1998)111STC140Tribunal

..... whether the board of revenue, under the facts and circumstances of the case, was correct in not allowing the amendment of the application under section 14(1) of the rst act, by the assessing authority by adding the names of the partners ..... in compliance with the order dated september 27, 1983 of the honourable rajasthan high court, jaipur bench, jaipur, the revenue board, ajmer, by its order dated march 26, 1984, had referred the following four questions to the rajasthan high court for answering by it : ..... that by its order dated january 24, 1994, the rajasthan high court has allowed the application of the department for bringing the ex-partners of the said dissolved firm on record and as such the revenue board should have allowed the amendment of the revision petition for adding the names of the ex-partners.4. ..... it has been contended by the learned counsel for the department that the revenue board has seriously erred to dismiss the revision petition by its order dated april 18, 1974 as, admittedly, shri ..... , was carrying on the business of manufacturing and importing copper wire and rods, assessment order in respect of central sales tax was passed on november 25, 1967 imposing tax of rs. ..... for an application for revision.section 14 of the act contained the provisions for revision. ..... sharma, advocate, had put his appearance before the revenue board and raised the said preliminary objections and as such it would be deemed that he put his appearance for and on behalf of the ex-partners of the .....