Court : Karnataka
Reported in : ILR2002KAR4751; [2003]129STC199(Kar)
..... the petitioners contend that section 5-c imposes restrictions on the freedom of trade, commerce and intercourse within the state, and even if it is held to be a reasonable restriction, the amendment to an act for inserting such a provision can be introduced or moved in the legislature only with the previous sanction of the president. ..... it was further held that interpretations given by the central board of direct taxes (cbdt) in favour of the assessee are binding on the department and the department is estopped from raising any argument contrary to the interpretation placed by the cbdt.37.2. ..... we may refer to some of those decisions arising under the income-tax act, 1961, central excise act, 1944 and sales tax laws.36.1 in k.p. ..... collector of central excise : 1996(87)elt19(sc) observed thus :'one should have thought that an officer of the ministry of finance would have greater respect for circulars such as these issued by the board, which also operates under the aegis of the ministry of finance, for it is the board which is by statute, entrusted with the task of classifying excisable goods uniformly ..... commissioner of central excise : 1999ecr284(sc) the supreme court held :'it is clear from the abovesaid pronouncements of this court that, apart from the fact that the circulars issued by the board are binding on the department, the department is precluded from challenging the correctness of the said circulars even on the ground of the same being inconsistent with the statutory provision .....
Tag this Judgment!Court : Karnataka
Reported in : [2001]121STC175(Kar)
..... consideration the rival contentions and the decision of the kerala high court in baven's case [1995] 97 stc 161 it was observed that after the 46th constitutional amendment legal fiction is created by which the individual contract can be divided into contract for sale of goods and contract for supply of labour on the value of ..... notwithstanding anything contained in sub-section (1) or sub-section (3) or sub-section (3c) of section 5, but subject to sub-section (4), (5) or (6) of the said section, every dealer shall pay for each year, a tax under this act on his taxable turnover of transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract mentioned in column (2) of the sixth schedule at the rates specified in the corresponding entries in ..... this court considered the provisions of the sales tax act with reference to the 46th constitutional amendment particularly the provisions of works contract, 'sale' ..... it is submitted that the 46th constitutional amendment would be applicable if the transaction is of sale of goods or the goods are involved in the execution of works contract and there must be passing of the ..... the central excises and salt act, in the case of collector of central excise ..... 93 stc 387, full bench of the bombay high court held that the supply of printed triplicate receipt books to specifications to state electricity board is not a sale and goods have not commercial value for persons other than the electricity board. ..... board .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1999KAR3146; [1999]240ITR87(KAR); [1999]240ITR87(Karn)
..... central sales tax act, 1956, as amended by the central sales tax (amendment) act ..... as much as in the latter case the amendments made in the earlier legislation would be applicable to ..... act incorporates provisions of a previous act then the borrowed provisions become an integral and independent part of the subsequent act and are totally unaffected by any repeal or amendment in the previous act, is subject to four exceptions, one of which is that the principle will not apply to cases' 'where the subsequent act and the previous act ..... act and the second and third schedules to that act and any rules made thereunder shall, so far as may be, apply as if the said provisions were provisions of this act and referred to wealth-tax and sums imposed by way of penalty, fine and interest under this ..... act and the previous act are supplemental to each other ;(b) where the two acts are in pari materia ;(c) where the amendment in the previous act, if not imported into the subsequent act also, would render the subsequent act wholly unworkable and ineffectual ; and(d) where the amendment of the previous act, either expressly or by necessary intendment, applies the said provisions to the subsequent act ..... act instead of to income-tax and sums imposed by way of penalty, fine and interest under that .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2000Kant91; ILR1999KAR2561; 1999(5)KarLJ587
..... above clauses show that though as understood by all concerned, obtaining of 'no objection certificate' has been prescribed as mandatory for entertainment of an application filed under section 14 or 15 of the central act pertaining to grant of recognition but no corresponding statutory duty has been cast on the state government to grant such certificates much less by providing any statutory guidelines governing exercise of the presumed ..... as ministerial in nature since they do not have any discretion for granting, maintaining and refusing recognition or affiliation to teachers training institutes and they have to act strictly in accordance with the orders granting or refusing recognition to such institutions either under section 14 or 15 of the central act which is required to be duly published in the gazette of india and communicated to them in writing for appropriate action.re: powers and functions of the state ..... in view of sub-section (6) of section 14 and section 16 of the central act, as extracted above, notwithstanding anything contained in the state regulations, once recognition is granted to an institution offering or intending to offer course or training in teachers education by theregional committee, then the state department or the examination board has to necessarily grant affiliation to such institutions and in case it is refused by the regional committee, then they have to cancel ..... the coming into force of the constitution (forty-second amendment) act, 1976, w.e.f. .....
Tag this Judgment!Court : Karnataka
Reported in : [1998]110STC449(Kar)
..... circular, annexure e, which, in unequivocal terms, points out that the combined effect of government instructions and amendment of the notification by means of notification at annexure c dated august 28, 1991, is that even the turnover tax under section 6b of the act and the tax under the central sales tax act should not be collected with effect from april 1, 1991 from the dealers in raw silk and silk yarn. ..... the finance act, 1964, amended section 52(2) of the income-tax act, 1961; this was understood in a particular manner by the central board of direct taxes, in a circular issued on july ..... collector of central excise : 1996(87)elt19(sc) , the supreme court has held that the instructions or directions issued to the central excise officers by the central board of excise and customs constituted under the central excises and salt act, 1994, are binding on ..... officers : [1981]131itr597(sc) ; while considering a similar provision under section 119 of the income-tax act, 1961, the supreme court held that the circulars issued by the central board of direct taxes are binding on all officers and persons employed in the execution of the act even if they deviate from the provisions of the act. ..... have thought that an officer of the ministry of finance would have greater respect for circulars such as these issued by the board, which also operates under the aegis of the ministry of finance, for it is the board which is by statute, entrusted with the task of classifying excisable goods uniformly. .....
Tag this Judgment!Court : Karnataka
Reported in : [1998]110STC269(Kar)
..... took the view that a works contract was an indivisible contract and the turnover of the goods used in the execution of the works contract would not be exigible to sales tax, the parliament passed the 46th amendment amending the constitution in several respects in order to bring many of the transactions in which property in goods passed, but are not considered as sales, for the purpose of levy of sales tax within the scope of ..... : [1977]2scr435 , has absolutely no application as the said decision was rendered prior to the amendment made by means of constitution (46th amendment) act by inserting clause (29a) into article 366 of the constitution of india. ..... she further pointed out that when sub-clause (b) of clause (29a) of article 366 of the constitution of india and also section 5b of the act, in unambiguous terms, provides for levy of tax on transfer of property in the goods, it is not permissible for this court after the amendment made to the constitution by amending article 366 of the constitution of india by incorporating clause (29a), to go into the dominant purpose of the business and on that basis, to decide whether it ..... [1987] 64 stc 444; collector of central excise, baroda v. ..... collector of central excise, calcutta [1995] 97 stc 307 in support of his plea that the goods produced must be marketable and unless the goods transferred are marketable, it is not permissible to levy tax on transfer of property in ..... collector of central excise, meerut [1997] 106 stc 201, union carbide .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1996KAR1649; 1996(3)KarLJ39
..... in that context, considering the legislative competence of the state vis-a-vis entry 52 of list i and section 2 of the central silk board act, it was held therein that an industry comprises of three important aspects -(i) raw materials(ii) the process of manufacture or production, and(iii) distribution of the products of the industry,the legislation in regard to raw ..... it is stated therein that it did not necessarily mean that the acquisition was for union purpose and that the purpose ceases to a state purpose and by amendment of the constitution in 1956, the distinction between the union purpose and state purpose has been in effect effaced and the power has been given to the state government to acquire ..... the supreme court was examining the validity of karnataka silkworm seeds, cocoons (regulation of production, supply and distribution) (amendment) act, 1979 (act 33/79). ..... the object of that amendment could be best explained by referring to the objections and reasons of the bill relating to it:'the existence of three entries in the legislative lists (83 of list i, 86 of list ii and 42 of list iii) relating to the essentially single ..... prior to constitution 7th amendment, entry 33 of list i and entry 36 of list ii provided for acquisition ..... by constitution 7th amendment, under entry 42 list ml, acquisition and requisition of property was provided, for the original entry had referred only to the principles on which compensation for the property acquired and requisitioned for the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1996KAR822
..... provisions to section 12(6) were retrospectively omitted and the following provisos were deemed to have been inserted to sub-section (5) of section 12 from the inception of the state act :'provided that assessment proceedings relating to any year ending before the date of commencement of the karnataka sales tax (amendment) act, 1985 shall be completed within a period of four such commencement : provided further that nothing in this sub-section limiting the time within which assessment may ..... to, any finding, direction or order made under sections 20, 21, 22, or 22-a or any judgment or order made by any court : provided further that assessment proceedings relating to any year ending before the date of commencement of the karnataka sales tax (amendment) act, 1985 shall be completed within the period of the three years following such commencement.' 6. ..... the assessing authority, after rejecting the book figure, subjected the petitioner to a best judgment assessment order dated january 17, 1989 under section 9(2) of the central sales tax act, 1956 read with section 12(5) of the state act.3. ..... for the assessment year 1982-83 it had filed its return of central sales tax on april 30, 1983. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1993KAR3153; 1993(4)KarLJ604
..... . in view of the central silk board act, the 'silk industry' came under the control of the centre and state had no competence to legislate in that regard, was the petitioner's ..... . it appears that the high court has given cogent reason for upholding the vires of the amending act and for dispelling the contentions raised by the writ petitioners and we endorse the view taken by the high ..... supreme court upheld all the reasonings of this court as could be seen from the following observations in para 23:'we have given our anxious consideration to the contentions raised for challenging the vires of the amending act but we are unable to accept the contentions that the act suffers from any infirmity affecting its vires either on the score of legislative competence or for offending articles 19(1)(g) or article 14 of the constitution ..... is declared by parliament by law to be expedient in the public interest' and comparing with this, entry 33 of list iii and the effect of inclusion of 'alcohol' and 'other products of fermentation industries' in item 26 of the first schedule to idr act, court observed at page 1955;'after 1956 amendment to the idr act bringing alcohol industries (under fermentation industries) as item 26 of the first schedule to idr ..... . in view of this, appellant contended that amendments to the land reforms act made thereafter, affecting the mining leases were made without ..... again when the act was amended by the karnataka act 36 of 1987 president's assent was obtained on 10.11. .....
Tag this Judgment!Court : Karnataka
Reported in : [1994]92STC603(Kar)
..... their original character and identity as shrimps, prawns and lobsters and do not become a new distinct commodity and are as much 'shrimps, prawns and lobsters' as raw shrimps, prawns and lobsters, subsection (3) of 5 of the central sales tax act would be attracted and if with a view to fulfilling the existing contract for export, the assessee purchases raw shrimps, prawns and lobsters and processes and freezes them, such purchases of raw shrimps, prawns ..... the finance act, 1964, amended section 52(2) of the income-tax act, 1961; this was understood in a particular manner by the central board of direct taxes, in a circular issued on july 7, 1964. ..... in the absence of any substantial new material forthcoming shedding a different light on the language employed by the legislature (such as an amendment to the act affecting its scheme, or some interpretation of the provisions of the act by the high court or supreme court), the commissioner should not normally issue a different circular; he should realise the inconvenience and hardship that may be caused, by the changed instruction. ..... thereafter the supreme court pointed out that the circular issued by the central board was administratively binding on the revenue under the income-tax act. ..... this question, for the purpose of the central sales tax act, has to be determined on the basis of what is commonly known or recognised in commercial parlance ..... act was not amended. ..... the supreme court was considering the scope of 5 of the central sales tax act. .....
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