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Raasi Cement Ltd. Vs. Commissioner of Commercial Taxes

Court : Andhra Pradesh

Reported in : [2006]1460STC66(AP)

..... now coming to the question whether surcharge under section 6-b of the apgst act, 1957 has to be included for determining the rate of tax under section 8(2) of the central sales tax act, 1956 section 6-b of the apgst act, 1957 provides that every dealer, who is liable to pay tax under this act on the sale or purchase of goods shall pay a surcharge on such tax at the rate of 10 per cent of such tax.11 ..... the supreme court, while considering whether the additional sales tax was required or not for the purpose of section 8(2) of the central sales tax act, 1956, held:the question for consideration is as to whether the additional tax levied under the kerala additional sales tax act is also to be considered as sales tax under the 'sales tax law' of the state. ..... tax officer 1988 68 stc 95 : 1987 5 apstj 142 and it held,........we are of the opinion that when sub-section (2-a) of section 8 of the central sales tax act speaks of the lower rate at which sales tax is charged under the state enactment, it includes not only the sales tax chargeable under section 5 and additional sales tax chargeable under section 5-a, but also surcharge leviable under section 6-b of the state enactment. ..... controversy was whether surcharge under section 6-b of the andhra pradesh general sales tax act, 1957 has to be included for determining what is the rate of tax on any goods under the apgst act, 1957 for the purpose of determining the rate of tax under section 8(2) of the central sales tax act, 1956, i.e. .....

Casio India Co. Private Limited Vs. State of Haryana

Court : Punjab and Haryana

Reported in : [2006]144STC4(P& H)

..... 89/ca.74/56/s.8/95 dated the 4th september, 1995.in exercise of the powers conferred by sub-section (5) of section 8 of the central sales tax act, 1956, the governor of haryana being satisfied that it is necessary so to do in the public interest, hereby directs that no tax under the said act shall be payable with effect from april 1, 1988, on the sale of goods manufactured in the state of haryana, by any dealer holding a valid exemption certificate under rule 28a of the haryana general sales tax rules, 1975 during ..... singh, learned senior deputy advocate-general, haryana, argued that notification dated september 4, 1995 provides for grant of exemption only on the sale of goods manufactured in the state by a dealer holding valid exemption certificate under rule 28 of the rules subject to the condition that such dealer had not charged tax under the central act on the sale of goods manufactured by it and not to the sale of goods by other dealers in the course of inter-state trade. ..... shri rajesh bindal, learned counsel for the petitioner, referred to the provisions of rule 28a(2)(n), 28a(4), (6) and (7) of the haryana general sales tax rules, 1975, section 8(2a), (4) and (5) of the central sales tax act and notification dated september 4, 1995 and argued that the petitioner is not liable to pay tax on the inter-state sale of goods which were purchased from an exempted unit, namely, m/s. .....

Food Corporation of India Vs. State of Punjab and anr.

Court : Punjab and Haryana

Reported in : (2010)157PLR1

..... infrastructure development are taken at the level of the board headed by the chief minister and constituted under sub section 2 of section 18 of the act of 2002 or at the level of executive committee of the board constituted under sub-section 4 of section 18 of the 2002 act, which is headed by the chief secretary. ..... in question are a tax or cess/fee;(v) that the charging section 4 of the 1998 act and section 25 of the 2002 act are violative of sections 14 and 15 of the central sales tax act in as much as they empower the assessing authority to recover an additional sales tax in the guise of cess @1% under the 1998 act and fee @3% (chargeable upto 6%) under the 2002 act, as per the mechanism and procedure provided under the punjab general ..... this ordinance, from any dealer registered under the punjab general sales tax act, 1948, at the stage envisaged under the punjab general sales tax act, 1948- a perusal of the above mentioned rule would show that the authorities which have to assess, re-assess, collect and enforce payment of any tax under the pgst act, shall do the same on the articles and goods specified in the ..... is needless to say that the imposts in question are to be collected from a registered dealer on the event of first purchase as per rule 3 of cess (collection) rules and schedule d of the pgst act, thus, it is only the food grain procuring agencies which, being the registered dealers and first purchasers, would be under the obligation to pay the imposts to the government. .....

State of Tamil Nadu and Another Vs. Board of Trustee of the Port of Ma ...

Court : Supreme Court of India

Reported in : AIR1999SC1647; JT1999(2)SC410; 1999(2)SCALE283; (1999)4SCC630; [1999]2SCR195; [1999]114STC520(SC)

..... was also held that the port trust was a statutory body constituted by the madras port trust act, 1905 and though it was subject to certain control by the central government, it could not be treated as a department of central government so as to come within explanation 2 read with section 2(g) of the act of 1959 nor was the port trust liable as a local authority within the meaning of 'dealer' in section 2(g)(i) as it was not established that it was carrying on ..... of the foreshore of the port or port approaches which may be necessary for the execution of the works authorised by the act, or otherwise for the purposes of the act; section 35(e) requires the port to provide such breakwaters and other works as may be expedient for the protection of the port; section 35(f) requires it to provide dredges and other machines for clearing, deepening and improving any portion of the port or port ..... approaches or of the foreshore of the port or port approaches; section 35(g) requires to provide light hours, lightships, beacons, buoys, pilot boats etc; section 35(h) requires it to provide vessels, tugs or other boards for use or for towing vessels or for protecting life or property and for purposes of landing, shipping or transshipping passengers or goods under section 42; section 35(i) requires it to provide tubewells and equipment, maintenance and use of boats, bongs ..... act, ..... vishnu agencies ( ..... an agriculturist who also deals in cotton, coal, oil-seeds and groundnuts' .....

A.S. Mohammedkutty and Company Vs. Sales Tax Officer and ors.

Court : Kerala

Reported in : [1990]79STC24(Ker)

..... tax officer [1965] 16 stc 323 (ker), wherein it is stated that in order to constitute an offence under section 10(b) of the act it must be proved that the dealer made a representation that the goods purchased were covered by registration certificate with the knowledge that they were not so covered. ..... [1975] 36 stc 357, the high court of madras held that when purchasing goods by issuing c forms, a mere representation based on a bona fide belief by an assessee registered under the central sales tax act, that the goods are covered by his certificate of registration will not bring him within the mischief of section 10(b) of the central sales tax act. ..... [1973] 32 stc 547 (mys), it is observed that the condition precedent for the exercise of the jurisdiction of the registering authority to impose a penalty under section 10a of the central sales tax act, for an offence under section 10(b) is that there must be a finding that the registered dealer falsely represented when purchasing any class of goods that goods of such class are covered by the certificate of registration. ..... pleader also adverted to the finding of the third respondent that the question whether the offence would come under sub-section (b) or (d) of section 10 of the central sales tax act is not disputed in the revision before the board. ..... found that the question whether the offence would come under sub-section (b) or sub-section (d) of section 10 of the central sales tax act was not disputed in the revision before the board. .....

Fag Precision Bearings Ltd. Vs. Sales Tax Officer (Enforcement)

Court : Gujarat

Reported in : [2003]131STC298(Guj)

..... proceedings are not likely to be completed within the prescribed time, and the assessment for the period september 1, 1976 to august 31, 1984 for the assessee cannot be completed within time-limit prescribed under section 42(1) of the local act, it was considered proper to stay the assessment in the case of the said assessee up to august 31, 1988 and in this respect show cause notice was given vide letter dated nil as to ..... the assessee, the deputy commissioner of sales tax was pleased to pass the following order : 'i under the authority conferred on me under section 9(2) of the central sales tax act, 1956 read with rule 37-a of the gujarat sales tax rules, 1969, hereby order that the assessment in respect of m/s. ..... 3891 of 1997 under articles 226 and 227 of the constitution of india with a prayer that this court may issue appropriate writ, direction or order quashing and setting aside notices dated february 17, 1997 and consequent orders dated march 17, 1997 passed by the deputy commissioner of sales tax under section 42(1) of the gujarat sales tax act, 1969 (hereinafter referred to as 'the local act') read with rule 37-a of the gujarat sales tax rules ..... therefore the said show cause notices and the orders passed thereunder is legal and valid and this court may not entertain the petition under article 226 of the constitution of india. 3.7 ..... with the said order of the deputy commissioner of sales tax, the petitioner has filed this petition under article 226 of the constitution of india. 3. mr. k.h .....

S. Mariappa Nadar and ors. Vs. the State of Madras Represented by the ...

Court : Chennai

Reported in : (1962)2MLJ302

..... if the central sales tax act is not in force in jammu and kashmir, it follows that no dealer there can get himself registered under that act; the selling dealer of this state would not be in a position to furnish the certificates required under section 8(4) of the act; non-compliance with section 8(4) of the act takes the sale out of section 8(1) of the act and brings it within the 'penal' provisions of section 8(2) of the act for ho fault of either the seller or the buyer. ..... we may observe further that in so far as the legislative competence is concerned, parliament is fully competent by reason of the residuary entry in list i of schedule vii of the constitution of india, to bring to tax as part of the turnover, any amount, be it tax or designated by any other name. ..... the department contended that the assessee, the india coffee board, had not itself paid the excise duty and that therefore that amount was not deductible under rule 5 (1) of the general sales tax (turnover and assessment) : rules. ..... what happened was that the india coffee board which sold the coffee had collected the excise duty from the buyer and paid it to the central government. ..... against the orders of the board of revenue, appeals have been filed before this court and they are t.c. ..... the board of revenue in the exercise of its suo motu powers of revision set aside the orders of the assistant commissioner. ..... board of trade (1944) 1 all e.r. .....

Victor Cane Industries Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... is lower than four per cent (whether called a tax or fee or by any other name), shall be nil or, as the case may be, shall be calculated at the lower rate.explanation - for the purpose of this sub-section a sale or purchase of any goods shall not be deemed to be exempt from tax generally under the sales tax law of the appropriate state if under that law the sale or purchase of such goods is exempt only in specified ..... the members of the first petitioner association effect sale of the goods mentioned in the writ petition, such'sales are exempt 'generally' under item 52 of schedule iii of the assam sales tax act, 1947 for the purpose of state sales tax act and they are also exempt from the payment of central sales tax under the central sales tax act, 1955 by virtue of section (2a) of section 8.'9. ..... said notification, inter alia, provided that the sales made during the period 15th october to 31st july would be exempted only on furnishing certificate of eligibility issued by the authority as specified in sub-rule (a) of rule 4 of assam industries (sales tax) concession rules, ..... not revise any order under that section in the following cases :(a) where an appeal against the order lies under section 30 or 31a but has not been made and the time within which such appeal may be made has not expired, or in the case of an appeal to the board, the dealer has not waived his right of appeal; or(b) where the order is pending on appeal under section 30; or(c) where the order has ..... board of revenue .....

Delta Paper Mills Limited , Vs. Oil and Natural Gas Commission and ors ...

Court : Andhra Pradesh

Reported in : [1991]81STC339(AP)

..... and the representations given by several associations, the government have decided to grant certain concessions among which the following three required amendments to the andhra pradesh general sales tax act, 1957, namely :- (1) to simplify the scheme under section 5-b of the sales tax act to avoid any delay in extending the benefits of the scheme to all eligible manufacturing industries in the state; (2) to liberalise the condition of prepayment of tax on appeals, while however insisting on deposit of the ..... the supreme court pointed out in the decision that the expression 'in the manufacture of goods' in section 8(3)(b) of the central sales tax act should normally encompass the entire process carried on by the dealer of converting raw materials into finished goods. ..... parts, intermediate parts, consumables and packing materials at the concessional rate of tax : provided that the manufacturer may issue declarations in form g (revised) to the selling dealers for all the purchases of goods mentioned in the certificate of registration on and from 21st january, 1989 and used in the manufacture of goods mentioned in the ..... , tanuku, which manufactures rice bran, straw board, waste paper, bagasse, etc. in w.p. no. ..... the abovesaid decisions were followed in member, board of revenue v. .....

The Minerals and Metals Trading Corporation of India Limited Vs. Deput ...

Court : Andhra Pradesh

Reported in : [1978]42STC372(AP)

..... according to the learned judges, who constituted the majority, the expression 'occasions' in section 5 of the central sales tax act means the immediate and direct cause and, but for the contract between the corporation and the foreign buyer, there was no occasion for export and, therefore, ..... and as regards the assessment year 1969-70, the appeal against the assistant commissioner's order was pending before the sales tax appellate tribunal and it was therefore contended that, under section 20(2-a) of the andhra pradesh general sales tax act, the power of revision cannot be exercised by the deputy commissioner in respect of the issue or question, which was the subject-matter of appeal pending before the sales ..... and the final ascertainment of weight should be done at the port of discharge by certain named persons and their certificate should be final and binding on both the buyer and the seller. ..... of goods from india if, either by statute or because of the requirement of trade, the export of goods was done through a statutory agency such as the state trading corporation or through the machinery of an export house to enable such agency or export house to export those goods in compliance with an existing contract or order. ..... by the corporation to the appellant to place the goods on board the ship were pursuant to the contract of sale between the appellant ..... between the suppliers and the petitioner, the ore had to be placed on board the vessels at visakhapatnam port or kakinada port. ..... board ..... board .....