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Oriental Engineering Company and 3 ors. Vs. the Union of India (Uoi) a ...

Court : Rajasthan

Reported in : [1974]33STC174(Raj); 1973()WLN314

..... oriental engineering company, jaipur, has made two applications, one under article 226 of the constitution of india and the other under section 9(3) of the central sales tax act, 1956, read with section 15(2) of the rajasthan sales tax act, 1954, against the order of the board of revenue, rajasthan, dated 24th may, 1967, and they can be conveniently disposed of together.2. ..... , after giving him a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one-and-a-half times the tax which would have been levied under this act in respect of the sale to him of the goods if the offence had not been committed:provided that no prosecution for an offence under section 10 shall be instituted in respect of the same facts on which a penalty has been imposed ..... consequently, the entire proceedings are vitiated for want of proper notice as contemplated by section 10a of the central sales tax act, and to add to the suffering of the dealer when the matter went up to the board of revenue the dealer's fine was increased from rs. ..... there being no guiding line as to in what cases a dealer would be prosecuted and in what cases a penalty would be imposed in lieu of the prosecution under section 10a of the central sales tax act, it amounted to a denial of equality before law and was hit by article 14 of the constitution of india. ..... the petitioner, therefore, asked for an amendment of the certificate and the same was granted to it on 22nd august, 1962. .....

Commercial Taxes Officer Vs. B.R. Oil Mills and anr.

Court : Rajasthan

Reported in : 1986(2)WLN111

..... view of the provisions of sub-section (10) of section 13 of the, rajasthan sales tax (amendment) act, 1984 each reference application is treated as a revision petition, and is being disposed of ..... answer the question whether the parties in the instant case, having regard to the circumstances of the case, intended to sell or buy the packing materials, or whether the subject-matter of the cont acts of sale was only the cigarettes and that the packing materials did not form part of the bargain at all, but were used by the seller as a convenient and cheap vehicle of transport. ..... rule 52 of the rajasthan sales tax rules, for referring the following questions of law arising out of the order passed by the division bench of the board, to this court, for adjudiction in accordance with law:(1) whether under the facts and circumstances of the case the board of revenue was justified in holding that no tax is leviable on the implied sale of bardana sold along with oii-cake ;(2) whether under the facts ..... jaipur assessed the assessee under section 9(3) of the central sales tax act read with section 10 of the rajasthan sales tax act for the period from 16th november, 1963 to 3rd ..... shri singhal also submitted that in view of the provisions of section 8(2a) of the central sales tax act, no tax would be leviable on such bardana even if sold in the course of inter-state trade and commerce.questions ..... under section 8(2a) of the central sales tax act, oil cakes were, therefore, exempted from tax during .....

East India Corporation Vs. State of Tamil Nadu

Court : Chennai

Reported in : [1979]43STC129(Mad)

..... the revenue, and set aside the judgment of this court and the orders of the departmental authorities and directed that the transactions of sale shall be assessed to tax by the taxing officer in the light of the central sales tax act, as amended by the amending act 28 of 1969.5. ..... the assessees for payment of the invoice value of the goods, and that there were transfers of documents of title to the goods from the assessees to the ultimate buyers falling under clause (b) of section 3 of the central sales tax act in respect of the goods despatched by the up-country sellers for and on behalf of the assessees, leading to the inference that the assessees had retained the right of disposal of the goods before their transfer to the ..... the board of revenue considered the objections and fixed the total turnover taxable at one per cent under the central sales tax act by an order dated 22nd august, 1964, at ..... the disposal of the appeal filed against the order of the board of revenue by this court, the central sales tax act,. ..... in the assessees' appeal to this court against that order of the board of revenue it was held by this court, following the decision of the supreme court in state of mysore ..... in the board of revenue's suo motu revision made under section 34 of the tamil nadu general sales tax act it was found that the turnover assessed represented only the sale value of cotton despatched by the assessees from this state to the mills in other states, and that, apart from such transactions, the .....

Saraswati Udyog Vs. State of Haryana and anr.

Court : Punjab and Haryana

Reported in : [1987]65STC148(P& H)

..... incorporated in section 5 of the central act by the central sales tax (amendment) act, 1976 (no ..... within the state in the manufacture of finished goods which are disposed of by way of sale in the course of export out of the territory of india within the meaning of sub-section (1) of section 5 of the central act but they do not extend the benefit of exemption from purchase tax to the purchase of such goods used in the manufacture of finished goods which are disposed of by way of sale in the course of export out ..... is not available with such authority, in such manner, as may be prescribed :provided further that no such deduction shall be admissible to the dealer transacting sale falling under sub-section (3) of section 5 of the central sales tax act, 1956, if it is found that the particulars furnished in the declaration were incorrect or incomplete or the person making purchase from him failed to effect the sale in the course of export out of the ..... his certificate of registration, on furnishing to the selling registered dealer, a declaration referred to above, for sale by him in the course of export outside the territory of india within the meaning of section 5 of the central sales tax act, 1956 ; and(b) containers and packing materials and other goods (excluding those liable to tax at the first stage of sale under section 17 or section 18) specified in his certificate of registration for use by him ..... . coffee board, bangalore [1980] 46 stc 164 (sc), relied upon by the petitioners, .....

Delhi Pollution Control Vs. Splendor Landbase Ltd

Court : Delhi

..... the provisions of this section, no person shall, without the previous consent of the state board, establish or operate any industrial plant in an air pollution control area: provided that a person operating any industrial plant in any air pollution control area immediately before the commencement of section 9 of the air (prevention and control of pollution) amendment act, 1987 (47 of 1987), for which no consent was necessary prior to such commencement, may ..... provided that a person in the process of taking any steps to establish any industry, operation or process immediately before the commencement of the water (prevention and control of pollution) amendment act, lpa 895/2010 and connected matters page 16 of 38 1988, for which no consent was necessary prior to such commencement, may continue to do so for a period of ..... anything contained in any other law, but subject to the provisions of this act and to any directions that the central government may give in this behalf, a board may, in the exercise of its powers and performance of its functions under this act, issue any directions in writing to any person, office or authority, and such ..... notwithstanding anything contained in any other law, but subject to the provisions of this act, and to any directions that the central government may give in this behalf, a board may, in the exercise of its powers and performance of its functions under this act, issue any directions in writing to any person, officer or authority, and such .....

Commercial Taxes Officer Vs. Laxman Singh Sampat Singh

Court : Rajasthan

Reported in : [1989]73STC138(Raj); 1988(2)WLN335

..... filed under section 13(6) of the amendment act against the order of the revenue board, ajmer, dated 13th november, ..... board of revenue, ajmer, made a reference under section 15(1), rajasthan sales tax act, 1954 (hereinafter to be called as 'the rajasthan act') read with section 9 of the central sales tax act, 1956 (for short, 'the central act ..... before the board of revenue, ajmer and it was allowed on october 4, 1978, holding that the said penalty and interest could not be imposed under the aforesaid provisions of the rajasthan act as they did not exist in the rajasthan act when the central act came into ..... the rajasthan act read with section 9(2-a) of the central act on the ground that it has been imposed without recording a finding that the assessee had without reasonable cause failed to furnish the return under sub-section (1) of section 7 of the rajasthan act within the time ..... order was passed on june 6, 1975 under the central act for the period from august 7, 1971 to august ..... 27,445 under section 11-b of the rajasthan act read with section 9(2) of the central act on account of the failure on the part of the assessee to deposit in time the tax due on the sales effected during the course of inter-state trade and commerce during the period ..... counsel for laxman singh sampat singh, very fairly conceded that the definitions of 'sales tax law' and 'general sales tax law' as given in section 2(i) of the central act and the decision given by a division bench of this court in natwarlal v. .....

Devi Das Gopal Krishnan and ors. Vs. State of Punjab and ors.

Court : Supreme Court of India

Reported in : AIR1967SC1895; [1967]3SCR557; [1967]20STC430(SC)

..... the relevant part of section 15 of the central sales tax act, 1956 (74 of 1956), as amended by central sales tax (amendment) act 16 of 1957, reads thus : 'every sales tax law of a state shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely : (a) the ..... then it is contended that while section 15 of the central sales tax act, 1956 (act 74 of 1956) imposes a restriction on the state not to tax at more than one stage, the amending act by introducing the definition of 'purchase' enables the state to tax the same goods at the purchase point and at the ..... the provisions of section 15 of the central sales tax act, before it was amended, act 7 of 1958 added clause (ff) to section 2 of the principal act fixing the same stage indicated by section 15 of the central act, i.e. ..... this section was amended by the central sales tax (amendment act 31 of 1958 with effect from october ..... of this judgment is that the stage prescribed under section 15 of the central sales tax act before the amendment and the prohibition against taxation at more than one stage contained in the amended section would automatically control the provisions of the punjab general sales tax act, 1948. ..... while section 15 of the central sales tax act before the amendment described the stage at which the purchase tax can be levied, section 15 after the amendment only declares that it cannot be levied at more than .....

Jilubhai Nanbhai Khachar, Etc. Etc. Vs. State of Gujarat and Another, ...

Court : Supreme Court of India

Reported in : AIR1995SC142; JT1994(4)SC473; 1994(3)SCALE389; 1995Supp(1)SCC596; [1994]Supp1SCR807

..... 1scr587 , interpreted the word 'compensation' in clause (2) of article 31 as just equivalent or indemnification for the property expropriated which led to the constitution 4th amendment act, 1955 suitably amending article 31(2) that no law providing for compulsory acquisition or requisition 'shall be called in question in any court on the ground of compensation provided by that ..... speaking for the unanimous constitution bench, that decided first minerva mills case prior to constitution 44th amendment act, 1978, considered the constitutionality of the first constitution amendment act, 1951 introducing article 31-a and article 31-b traced the history of land tenures, the debates in the constituent assembly, need for the agrarian reforms and stated that in our predominantly ..... scr 1, known as fundamental rights case full court of 13 judges per majority of 7 judges, held, after considering the validity of 25th amendment act, that substituting the word 'amount' for 'compensation' in article 31(2) of the constitution, the quantum of amount, if directly fixed by law, or the principles ..... after the deletion of the right to property omitting of articles 19(1)(f) and 31 of the constitution by the constitution 44th amendment act, the right to property, which was hitherto a fundamental right was dethroned from part iii and became a constitutional right under article 300a resuscitating only article ..... acquisition of the right in mines or minerals or vesting thereof, subject to the central act. ..... silk .....

Commercial Taxes Officer Vs. Man Industrial Corporation Ltd.

Court : Rajasthan

Reported in : [1970]26STC169(Raj); 1970(3)WLN478

..... the learned additional advocate-general contends that as the central sales tax act, 1956, was amended in 1969 by the central sales tax (amendment) act, 1969, the rajasthan act as it stood in 1969 is applicable in disposing of cases under the central sales tax act. ..... the state then filed two applications before the board of revenue under section 15(1) for making a reference to the high court on 22nd may, 1969. ..... he accordingly directed the sales tax officer to reassess the dealer under section 12 of the rajasthan sales tax act, 1954, the sales tax officer issued notices to the dealer in respect of both the years and the dealer filed revision applications to the board of revenue under section 14 of the rajasthan sales tax act, 1954. ..... the first objection is that the applications filed on behalf of the state under section 15(1) before the board of revenue were barred by limitation as they were filed beyond 60 days of the date of the order of the board on the revision applications. ..... the application before the board of revenue under section 15(1) which was filed on 22nd may, 1969, was therefore within limitation. ..... the record of the board of revenue goes to show that the order was pronounced on 19th march, 1969. ..... the board of revenue having failed to dispose of the applications within 120 days the present applications have been filed by the state under section 15(3a) before this court.3. ..... the board of revenue allowed the revision applications. .....

Shri Ganesh Dyeing and Textile Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(5)LC2500Tri(Delhi)

..... ordinance in 1979 which amended the definition of "manufacture" in section 2(f) in the central excises and salt act, 1944 as well as amended the tariff descriptions of cotton fabrics, art silk fabrics etc. ..... of fabrics amounted to manufacture.the implication of this is that even without taking into account the amendments made by the ordinance of 1979, processing of grey fabrics, the sort of activity which the appellants were undertaking, amounted to manufacture ..... in other words, they admitted that the fabrics declared as viscose x viscose in the central excise documents were actually nylon x viscose on which a higher amount of duty was payable but only a lower amount of duty had been paid.their prayer before us was only two-fold as follows :- ..... in appeal, the central board of excise & customs confirmed the collector's order, recording, inter alia, that mala fides on the part of the appellants had ..... they have been consistently agitating before the collector, the board and now before us that the test report and traders' statements in respect of the goods seized at ahmedabad should be ..... modification, the impugned orders of the collector and the board are confirmed in all other respects. ..... instead, the collector as well as the board presumed the fabrics seized at ahmedabad as of nylon x viscose composition on the sole ground that they carried the brand name "roop rani" and that fabrics carrying this brand name which ..... we agree with the board that the appellants were guilty of mala fides and .....