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Rajasthan Iron and Steel Merchants Association (Pvt.) Ltd. Vs. Commerc ...

Court : Rajasthan

Reported in : [1987]65STC215(Raj); 1985(1)WLN100

..... [1981] 48 stc 378 held : as a result of perforation of iron sheets a different commercial commodity comes into existence and since perforated iron sheet is not covered by the categories mentioned in section 14(iv) of the central sales tax act, 1956, as amended by the central sales tax (amendment) act, 1972, it could not be treated as iron and steel but had to be treated as an unclassified item for the purposes of assessment under the u.p. ..... held that though corrugation was only a change in the shape of sheet, it did not really change the property of the matter, but in case of galvanisation the board held that such a process where the entire metal area of the iron item is coated with another metal (zinc) there occurs a basic change in the nature and properties of the iron sheets or wires ..... the assessee submitted an application to this court under sub-section (2)(b) of section 15 of the rajasthan sales tax act, 1954, requiring the board of revenue to state the case and refer the abovementioned question of law for answer by this court. ..... in view of this position, the board of revenue found that it had been rightly held that galvanised corrugated sheets or galvanised wires, no longer fall under the category of iron and steel under section 14 of the central sales tax act and as notified vide government notification dated 2nd march, ..... this court by order dated 22nd november, 1973, directed the board of revenue to make a statement of the case and refer the aforesaid question for answer of .....

Shree Fats and Proteins Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Reported in : [2006]146STC310(Raj)

..... [1975] 35 stc 571 it was felt that levy of a interest would also be unsustainable, therefore by central sales tax (amendment) act, 1976 section 9 was amended and the words, 'charging for payment of interest' was inserted with retrospective effect and a validation section with regard to interest was also introduced. ..... it was in order to overcome this judgment in khemka's case [1975] 35 stc 571 that the central sales tax act, 1956 was amended by the central sales tax (amendment) act, 1976. ..... , has submitted that section 120 of the finance act, 2000 seeking to validate the levy on interest on central sales tax was itself invalid as the provision of section 9 of the central act incorporating sub-section (2b) therein for levying interest on late payment of cst was prospective in nature; the validating act without curing the defect pointed out by the supreme court and failing to amend the section 9 of the central sales tax act retrospectively cannot stand the scrutiny of this court ..... as validation without a corresponding retrospective amendment curing the defect is invalid for the reason that it would entail .....

Commissioner of Sales Tax Vs. Barium Chemicals Ltd.

Court : Mumbai

Reported in : [1981]48STC121(Bom)

..... (2) whether the tribunal erred in ignoring the clear mandatory provision of section 9(1) of the central sales tax act, 1956, as amended by the central sales tax (amendment) act, 1969, which empowers the government of india to levy and collect the central sales tax only in the state from which the movement of the goods commenced, which ..... it was amended by the central sales tax (second amendment) act, 1958 (act 31 of 1958), with effect from 1st october ..... was again amended with retrospective effect by the central sales tax (amendment) act, 1969 ..... no doubt about the principles laid down in the above-cited authorities but, in the instant case, as noted in an earlier part of this judgment, the tax payable under section 9 of the central sales tax act by any dealer under the said act on sales of goods effected by him in the course of inter-state trade or commerce, irrespective of the fact whether such sales fell within clause (a) or clause (b) of section 3, has to ..... the appropriate state the learned judges have observed :'before and after the amendment by act 31 of 1958, that state, from which the goods moved pursuant to ..... :'(1) whether, on the facts and in the circumstances of the case, the tribunal was correct in law in setting aside the assessment under the central sales tax act, 1956, on the ground that the central government had already collected central sales tax on the respondents' inter-state sales through its agent, namely, the state of andhra pradesh, and that the maharashtra state .....

State of Tamil Nadu Vs. M/S. Pyare Lal Malhotra Etc. M/S. Durga Steel, ...

Court : Supreme Court of India

Reported in : (1976)5CTR(SC)0278B

..... (v) tool alloy steel;by the central sales tax (amendment) act 61 of 1972, clause (iv) ..... the second schedule of the tamil nadu act was also correspondingly amended so as to reproduce the sixteen items found in section 14 (iv) of the central act. ..... on an amendment of section 14 (iv) of the central act, in serial ..... not been shown to us that any provision of the tamil nadu sales tax act violates section 15 of the central act enacted in accordance with article 286 (3) of the constitution. ..... decision of these cases really depends on an interpretation of section 14 of the central act which we have already given above. ..... claimed, on behalf of the dealers, sought to be assessed in each case, that by reason of the restrictions imposed by section 15 of the central act, the levy of tax under the tamil nadu act was not permissible.4. ..... six cases before us relate to what are known as 'declared goods' under section 14 of the central sale tax act (hereinafter referred to as 'the central act'). ..... contained in section 3, the tax under this act shall be payable by a dealer on the sale or purchase inside the state of declared goods at the rate and only at the point specified against each in the second schedule on the turnover in such goods in each year whatever be the quantum of turnover in that year.item 4 of the second schedule specifies the rates of tax in accordance with the central act. ..... section 14 of the central act declares certain goods enumerated there to be 'of special importance in inter-state trade .....

Ramco Industries Ltd. Vs. Asstt. Commissioner of Taxes-2

Court : Sales Tax Tribunal STT Delhi

Reported in : (2007)9VST60NULL

..... the order dated march 2, 2006 reads as follows: by virtue of section 25 of the act [substituted by section 7 of the central sales tax (amendment) act, 2005], all appeals (except appeals against orders of the highest appellate authority of the state) pending before the authority, shall stand transferred together with the records thereof to the highest appellate authority of the concerned state with effect from march 1, 2006. ..... when chapter vi was first introduced by the central sales tax (amendment) act (act 41 of 2001), the parliament in its wisdom thought it desirable to provide a direct appeal to the central sales tax appellate authority (for short, "the cstaa") even against an order of assessing officer made under the substantive provisions of the cst act.this measure was conceived apparently to remove the uncertainty and to find a speedy legal solution to the conflicting claims by the sales tax authorities of different states ..... - (1) on and from the commencement of the central sales tax (amendment) act, 2005, all appeals (except appeals against orders of the highest appellate authority of the state) pending before the authority notified under sub-section (1) of section 24 shall stand transferred together with the records thereof to ..... certain provisions of chapter vi were amended by the cst (amendment) act, 2005 (act 3 of 2006). .....

Cosmo Films Ltd. Vs. Inspecting Assistant Commissioner.

Court : Delhi

Reported in : (1994)50TTJ(Del)54

..... it has, thereforee, been represented that, as such conversion of the sales-tax liability into loans have similar statutory effect as can be achieved through amendments of the st act, the amounts covered under the scheme should be allowed as deduction for the previous year in which the conversion has been permitted by the state govts.3 ..... the board have decided that where amendments are made in the sales-tax laws on these lines, the statutory liability be treated to have been discharged for the purposes of s ..... ii-from the central board of direct taxes].'6 ..... the board have decided that where amendments are made in the sales-tax laws on these lines, the statutory liability shall be treated to have been discharged for the purposes of s ..... under the said scheme the sales-tax both central and the state would get absorbed under the deferred payment scheme, which will be converted into a loan under that scheme ..... the facts in regard to second ground are that maharashtra sales-tax and central sales-tax amounting to rs. ..... it has been brought to the notice of the board that some state govts. ..... 201/34/86 - ita-ii]'he also submitted that the board again issued a circular no. ..... accordingly, the board have decided that the amount of sales-tax liability converted into loans may be allowed as deduction in the assessment for the previous year in which such conversion has been permitted by or under govt ..... the board have considered the matter and are of the opinion that such deferral schemes notified by the state .....

State of Tamil Nadu Vs. Chordia Electricals

Court : Chennai

Reported in : [2000]120STC34(Mad)

..... [1992] 87 stc 518 held as under :'after the amendment of section 9 of the central sales tax act, 1956, with retrospective effect by the central sales tax (amendment) act, 1969, under the proviso to sub-section (1) thereof, the right to levy and collect a tax in the case of a subsequent sale is given to the state where the form prescribed for the purposes of ..... nandagopal chetty's case [1968] 22 stc 290, as well as the central sales tax (amendment) act, 1969, which was inserted with retrospective effect from the date of commencement of the central sales tax act, 1956, held as under :'the proviso to sub-section (1) of section 9 deals with a sale of goods during their movement from one state to another which is a sale subsequent to the first sale ..... 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 ..... high court is not applicable as the madhya pradesh high court was dealing with the provisions of rule 8-d of the madhya pradesh sales tax (central) rules, 1957 and that case is a case arising before the insertion of the central sales tax (amendment) act 28 of 1969. ..... the goods were directly sent from bombay to kerala and the assessee endorsed the documents of title to the goods after the bombay party put the goods on board the train and the assessee claimed exemption on the ground that it had complied with the provisions of section 6(2) of the act. .....

Gas Authority of India Ltd. Vs. the State of Gujarat and ors.

Court : Sales Tax Tribunal STT Gujarat

..... relates to the date of which central sales tax (amendment) act, 2001 came into force, in another notification central government has declared that authority for advance ruling constituted under section 245c of income tax act, 1961, shall also be the central sales tax appellate authority to settled inter state dispute following under section 6a read with section 9 of the central sales tax act, 1956. ..... shows that the authority for advance ruling constituted under section 24c of the income tax act will also worked has central sales tax appellate authority the date on which central sales tax (amendment) act 2001 come into force 17/03/2005.32. ..... tax, the lordship of the supreme court as affirmed decision of madras high court and supreme court has upheld following observation of madras high court which i produced as under:- "whereas section 3 of the central sales tax act makes a sale of ascertained goods exigible to tax by the despatching state by reason of the movement of the goods having been occasioned under the contract, in the case of unascertained goods the despatching state has ..... according when gas purchased against form 17b is resold or lpg is sold in the state of gujarat, the appellant pays the tax payable as per provisions of the act as per the applicable provisions of the sales tax law of the central act for the year 1987-88 to 1992-93 wherein the discharge of tax liability in the above manner has been accepted by the sales tax authority in the state of gujarat as well as also .....

Agra Metal Perforators Vs. Commissioner, Sales Tax

Court : Allahabad

Reported in : [1981]48STC378(All)

..... judge (revisions) that perforated sheets sold by him fell in the category of 'iron and steel' as defined in clause (iv) of section 14 of the central sales tax act and after the amendment in the section by amending act 61 of 1972, which came into effect from 1st april, 1973, sheets both plain and corrugated are covered by the expression 'iron and steel'. ..... '(v) tool alloy steel by the central sales tax (amendment) act (61 of 1972), clause (iv) was redrafted and in so far as it is relevant for the present purpose, it now reads :(iv) iron and steel, that it to say,-(vi) sheets, hoops, strips and skelp, both black ..... that falls for consideration in this revision is as to whether iron sheets after perforation of holes still remain iron sheets liable to be treated as iron and steel under clause (iv) of section 14 of the central act or they undergo a change and a different commercial commodity comes out and are to be treated as an unclassified item. ..... a result of perforation of the iron sheets a different commercial commodity comes into existence and since it is not covered by the categories mentioned in clause (iv) of section 14 of the central act, it cannot be treated as iron and steel but has to be treated as an unclassified item.7. ..... iron and steel is now divided into 16 categories in clause (iv) of section 14 of the central act and these categories embrace widely different commercial commodities ranging from mere scrap iron and left-overs of processes of manufacturing to wires, and .....

Karam Chand Thapar and Bros. (Coal Sales) Limited Vs. State of Uttar P ...

Court : Supreme Court of India

Reported in : AIR1976SC2101; (1976)4SCC257; [1977]1SCR25; [1976]38STC593(SC); 1976(8)LC681(SC)

..... nariman inferentially from the central sales tax (amendment) act (8 of 1963) which omitted with effect from april 1, 1963, clause (a) from sub-section (3) of section 8 as it stood prior ..... clause (a) was omitted from sub-section (3) of section 8 by the amendment act (8 of 1963) presumably because it was considered unnecessary to retain clause (a) to deal with declared goods when clause (b) apparently covered all goods, both declared and ..... ' by the same amendment act (8 of 1963) the opening words of clause (b), 'in the case of goods other than declared goods', were consequentially omitted, also with effect from ..... to the question whether section 9(1) of the central act was applicable to the case enabling the state of uttar pradesh to levy and collect central sales tax in respect of subsequent sales of coal effected by the company to consumers in uttar pradesh by endorsement of the documents of title; in the other writ petition, filed by the company 15 six branches, the applicability of section 9(1) of the central act was one of the points raised in the high court, but this ..... on business as coal agents and is registered under the uttar pradesh sales tax act, 1948 and the central sales tax act, 1956 with the sales tax officer at moradabad in uttar pradesh. ..... the company being admittedly a registered dealer under the central act and liable to pay tax under that act, the sales tax officer thought that there was an apparent error in the order of assessment made on march 27, 1971 exempting the .....