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B. Viswanathiah and Company and ors. Vs. State of Karnataka and ors.

Court : Supreme Court of India

Reported in : JT1991(1)SC386; 1991(1)SCALE174; (1991)3SCC358; [1991]1SCR305; 1991(2)LC3(SC)

..... 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 ..... in this context, it is emphasised that originally the central act and the declaration in section 2 had been restricted to 'raw silk industry' but, by an amendment of 1953 effective from 25.3.1954, their scope was widened to include the entire 'silk industry'. ..... state : air1975sc1443 were called upon to consider contentions as to the validity of certain amendments effected by mysore act 29 of 1969 to the impugned act, in the light of the provisions of articles 301 to 304 of the constitution of india ..... to put it very shortly, the amendments of 1979 imposed on the production, supply, distribution and sale of silk yarn restrictions in a manner more or less analogous to those that earlier existed in respect of silk worm seeds and cocoons.4. ..... the first question to be examined in this context is, whether the amending legislations are beyond the legislative competence of the state legislature. ..... there were further amendments effected to the act by karnataka act 33 of 1979 ..... the above act, (and in particular the provisions contained in sections 6 and 7), was amended by the karnataka act 29 of ..... contention now is that certain amendments effected to the impugned act by karnataka act no. .....

National Mineral Development Corporation Limited, rep. by its Regional ...

Court : Karnataka

..... whether karnataka silkworm, seed and cocoon (regulation of production, supply and distribution) (amendment) act, 1979 was enacted with legislative competence by the state legislature in the face of a declaration as to expediency of the union government to control having been made under section 2 of central silk board act in terms of entry 52 of list i ..... . the said notification reads as under: forest, ecology and environment secretariatnotification no.fee 248 fdp 2006, bangalore, dated: 16th august, 2008 in exercise of the powers conferred by sub-section (1) of section 98-a of the karnataka forest act, 1963 (karnataka act no.5 of 1964), the government of karnataka hereby notifies the lease holder of mines and quarries situated in forest area for ..... controversy: (a) in these writ petitions, petitioners have assailed gazette notification bearing no.248/fd 2006 dated 16/08/2008 issued by the state government under section 98-a of the karnataka forest act, 1963 (hereinafter referred to as the actfor the sake of brevity). ..... 2006 is ultravires the provision of article 246, entry 54 of the 7th schedule, list 1, union list of constitution of india, the provisions of the forest act 1963 and the provisions of the forest (conservation) act ..... tax officers, palakol and others [2006 (6) scc 763] and ..... . union of india, [(2006) 1 scc 1], wherein, net present value (npv) and the compensatory afforestation fund management and planning authority (campa) have been constituted for the purpose of afforestation .....

National Mineral Development Corporation Ltd Vs. State of Karnataka by ...

Court : Karnataka

..... silkworm, seed and cocoon (regulation of production, supply and distribution) (amendment) act, 1979 was enacted with legislative competence by the state legislature in the face of a declaration as to expediency of the union government to control having been made under section 2 of central silk board act in terms of entry 52 of list i. ..... ***** this writ petition is filed under articles226& 227 of the constitution of india, praying to quash the notification dated168.2008 published in the official gazette on278.2008, issued by the1t respondent vide annexure-a, dated2631.10.2006 addressed by the3d respondent to the2d respondent vide annexure-b and etc. ..... writ petition is filed under articles226& 227 of the constitution of india, praying to quash the notification dated168.2008 published in the official gazette on278.2008, issued by the1t respondent vide annexure-a, dated2631.10.2006 addressed by the3d respondent to the2d respondent vide annexure-b and etc. ..... demand this writ petition is filed under articles226& 227 of the constitution of india, praying to quash the notification dated168.2008 published in the official gazette on278.2008, issued by the1t respondent vide annexure-a, dated2631.10.2006 addressed by the3d respondent to the2d respondent vide annexure-b and etc. ..... demand notification dated168.2008 published in the official gazette on278.2008, issued by the1t respondent vide annexure-a, dated2631.10.2006 addressed by the3d respondent to the2d respondent vide annexure-b and etc. .....

Commercial Taxes Officer Vs. Beecham Ores and Minerals and anr.

Court : Rajasthan

Reported in : [1987]64STC12(Raj)

..... aforesaid submission of shri lodha is also without any merit because the amendment that has been made in section 5 by the central sales tax (amendment) act, 1976, whereby sub-section (3) was inserted in section 5 of the central sales tax act, has been made effective from 1st april, 1976 and it has not ..... in that case the appellants before the supreme court were manufacturers of tea who had applied for and obtained from the tea board allotment of export quota rights on payment of the necessary licence fee and thereafter the chests of tea were sold by public auction ..... that the sales by the coffee board could be given the description of sales for export and could not be said to be sales in the course of export and the coffee board therefore, could not claim exemption from sales tax under section 5(1) of the central sales tax act read with 286(1)(b) of the ..... this application was moved under section 15(2)(b) of the rajasthan sales tax act, 1954, hereinafter referred to as 'the rajasthan sales tax act' for directing the board of revenue for rajasthan to state the case and to refer this court the question of law arising out of its ..... officer moved this petition under section 15(2)(b) of the rajasthan sales tax act for directing the board of revenue to state the case and to refer the following question of law arising out of its order dated 30th march, 1978:whether, under the facts and circumstances of the case, the board of revenue was justified in holding that no purchase tax is leviable .....

Kathira Match Factory and ors. Vs. State of Tamil Nadu

Court : Chennai

Reported in : [1981]48STC69(Mad)

..... however, with a view to get over the decision of the supreme court referred to above, the central sales tax (amendment) act, 1969 (central act 28 of 1969), had been enacted by the parliament whereby section 9 of the principal act was amended with retrospective effect, so as to enable the levy of tax on inter-state sales whether such sales are exigible to tax in the concerned state or not, and all the assessments made already had been validated notwithstanding ..... and contended (1) that the assessment orders which were quashed by the high court in the writ petitions had become non est in law and could not be revived by the passing of the amending act, and (2) that in any event section 9 of the amending act did not automatically revive the original assessment orders which had been set aside on appeal or revision, following the decision in yaddalam's case : [1965]2scr129 . the learned judges of the ..... the board of revenue directed the deputy commercial tax officer concerned to refund the tax levied on the excise duty portion of the turnover and the various amounts mentioned supra were refunded to the defendants in all the ..... the board of revenue directed the deputy commercial tax officer to refund the tax levied on the excise duty portion of the turnover. .....

National thermal Power Corporation Ltd. Vs. State of Andhra Pradesh an ...

Court : Andhra Pradesh

Reported in : [1990]78STC132(AP)

..... to this view, the words 'other than electrical energy' inserted by the central sales tax (amendment) act (61 of 1972), in section 6(1) of the central sales tax act, in fact affirm the parliament's power to tax inter-state sale of electricity ..... of illustration, we may refer to clause b.5.1 of annexure-b (rate schedule) to the agreement entered into between the petitioner and karnataka electricity board, which reads as follows : 'the rate for supply of power shall be exclusive of any statutory duty, cess or levy imposed by the central or state government on generation and/or sale of electrical energy which shall be payable additionally through the monthly bills.' 9. ..... : '(i) any person including a company or a local authority licensed under part ii of the indian electricity act, 1910, to supply energy, or any person including a company or a local authority who has obtained the sanction of the state government under section 28 of that act to supply energy; (ii) the andhra pradesh state electricity board constituted under section 5 of the electricity (supply) act, 1948; (iii) the national thermal power corporation or any other corporation engaged in the business of supplying ..... agreements entered into between the petitioner and the electricity boards of other southern states, any statutory duty, cess or levy imposed by the central government or state government on generation and/or sale of electrical energy shall be paid by the purchaser-board in addition to the rate for supply of power. .....

Murari Lal Agrawal and Sons Vs. the Assistant Commissioner (Judicial) ...

Court : Allahabad

Reported in : AIR1971All1; [1971]27STC402(All)

..... the facts of the case and the history leading to the passing of the central sales tax (amendment) ordinance 1969 and the central sales tax (amendment) act 1969 (hereinafter referred to as the amend-ment act) have been dealt with by hon. ..... thereafter the central act was amended by the central sales tax (amendment) act, 1958, in an attempt to make such turnover liable to tax under the central act even though it was exempt at a particular point of sale under the general sales tax law of the state. ..... as already stated, on june 9, 1969, the central sales tax (amendment) ordinance, 1969 was promulgated, and this was followed by the central sales tax (amendment) act, 1969.6. ..... this has since been replaced by the central sales tax (amendment) act, 1969. ..... , 1965-16 stc 231 = (air 1965 sc 1510) (supra) and in subsequent cases indicated me necessity of amending the scheme expressed in the principal act in order to give effect to the original intention of the law-makers that while the incidence of tax, the point of levy and the determination of turnover for the purpose of collecting the tax should be regulated by the central act, matters of a procedural nature such as the procedure for collection of tax and the machinery related ..... although the supreme court had before it the central sales tax act as it stood before its amendment in 1969, the observations of the court are especially pertinent and may be briefly summarised. .....

Commercial Taxes Officer Vs. Raj Small Industries Corporation

Court : Rajasthan

Reported in : [1988]68STC101(Raj)

..... 13 of the rajasthan sales tax (amendment) act, 1984 contains transitory provisions and in sub-section (11) of section 13 of the said act it has been provided that every reference made by the board of revenue before the date of coming into force of the amendment act of 1984 shall be deemed to be an application for revision under section 15 of the rajasthan sales tax act as substituted by the amendment act of 1984, and shall be disposed ..... stated that the aforesaid provisions of section 9 were substituted by section 6 of the central sales tax (amendment) act, 1969 and the said amendment has been made with retrospective effect from the date of enactment of the central sales tax act, 1956. 17. ..... was decided on the basis of the provisions of section 9(1) as they stood prior to the amendment introduced by the central sales tax (amendment) act, 1969. ..... that it was not liable to pay sales tax under the central sales tax act, 1956 (hereinafter referred to as 'the act') on the aforesaid sales of coal for the reason that the said transactions did not constitute sale under section 2(g) of the act and further that in any event the said transactions could not be subjected to the payment of central sales tax a second time as central sales tax at 2 per cent had already been charged ..... was pointed out by the madras high court in the aforesaid decision was removed by the central sales tax (amendment) act, 1969 whereby proviso to sub-section (1) of section 9 was substituted with retrospective effect. .....

Commissioner of Sales Tax Vs. Bhagwandas Rikhiram

Court : Madhya Pradesh

Reported in : 1972MPLJ129; [1972]29STC541(MP)

..... was subsequenty incorporated in the central sales tax (amendment) act, 1969. ..... order could be passed by the board on that application, sections 6, 8 and 9 of the central sales tax act were amended by the central sales tax (amendment) ordinance, 1969. ..... the effect of the amendment of section 2(j) of the central sales tax act, 1956, by the ordinance with retrospective effect from the date on which the principal act was enacted, is that the turnover for the purpose of the central sales tax act, 1956, has to be determined in accordance with the provisions of that act and the rules ..... in that case, on the interpretation of sections 6, 8 and 9 of the central sales tax act (as they stood before their amendment in 1969) the supreme court had come to the conclusion that no central sales tax was payable on the sales by an assessee if, for any reason, under the state act the sales of those goods were exempt from the state tax ; the failure of the assessee to produce 'c' forms in relation to such sales was, ..... of the central sales tax act, 1956, as amended by the ordinance of 1969, the procedural law prescribed by the general sales tax law of the state applies in the matter of assessment, reassessment, collection and enforcement and payment under the central sales tax act, but the liability to pay is determined by the provisions of the central sales tax act. ..... after the amendment of the central sales tax act, the matter came for consideration before their lordships of the supreme court in state .....

Commissioner of Income-tax Vs. East India Corporation Limited

Court : Chennai

Reported in : (1986)53CTR(Mad)212; [1986]159ITR712(Mad)

..... the amendment made by the ordinance and the amendment act, in so far as the specific transactions in question were concerned, the order of the high court by which the revisional order of the board of revenue was set aside continued to be binding and effective and in so far as the assessee was concerned, that order was set aside only on january 7, 1971, and it was for the first time on january 7, 1971, that the liability of the assessee to pay central sale ..... high court and the departmental authorities are set aside and the transactions of sale in respect of which tax is sought to be levied will be assessed to tax by the assistant commercial tax officer, madurai, in the light of the central sales tax act, 1956, as amended by the amending act of 1969....' 5. ..... this ordinance was later replaced by the central sales tax (amendment) act, 1969. ..... the income-tax officer disallowed the deduction on the ground that the original order of assessment under the central sales tax act had been made as early as on february 28, 1964, and the liability having arisen then, the assessee should have made the claim for the relevant assessment year. 6. ..... having regard to the retrospective amendment of the central sales tax act, the appeal filed by the state of madras against the judgment of this court in t.c. no. ..... these sales, according to the board of the revenue, fell under section 3(b) of the central sales tax act, 1956, and were assessable. .....