Court : Karnataka
Reported in : [1988]71STC37(Kar)
..... to the words in item 1 of the schedule to the entry tax act should be with reference to the provisions of that act and not with reference to the provisions of the karnataka sales tax act (in short kst act); that whatever may be the interpretation of the words 'textiles or cotton fabrics', under the kst act or central sales tax act (in short cst act), that interpretation would not be applicable for considering the meaning of item 1 ..... to be given to this word in the act is not statutorily linked to the amended definition of 'cotton fabrics' in tariff item 19 of the central excise act and therefore the proper test to interpret item 1 in the act is the one as stated by the supreme court ..... the petitioner has approached this court directly under article 226 of the constitution of india challenging the validity of the said notices on the ground that the second respondent acted wholly without jurisdiction in issuing the impugned notices since the goods in question, which were admittedly brought into the local area by the petitioner for sale, use or ..... 1983, item 1 reads us under : 'all varieties of textiles, namely, cotton, woollen or artificial silk including rayon or nylon and other man-made or synthetic fabrics, manufactured in mills or powerlooms and hosiery ..... or powerlooms; but it is made by a mechanical process more particularly described in the clarification issued by the central board of excise and customs on 9th february, 1972, which reads as under : 'impregnated or coated fabric. .....
Tag this Judgment!Court : Karnataka
Reported in : [1988]68STC345(Kar)
..... a notice was issued by the joint commissioner, the respondent in the writ petition, in exercise of his powers conferred under section 22-a(1) of the act read with section 9(2) of the central sales tax act proposing to set aside the assessment order dated 20th august, 1985 in the petitioner's case for the year 1981-82 and to remand the case to the assistant commissioner of commercial tax (assessments) to make ..... came into force with effect from 1st april, 1983, section 22-a of the act was amended by conferring the power of revision on the joint commissioner also. ..... revision vested in the commissioner/joint commissioner is a suo motu power to call for and examine the record of any proceedings under the act and make any order and pass an order enhancing, cancelling or modifying the assessment order or direct a fresh assessment. ..... court in the said appeal related to the right of appeal of the assessee, whether it should be governed by the law that would be applicable to the date on which the assessment was made or the amended law which came into force after the date of assessment. ..... the learned counsel's argument is that the career of the case should be governed, until it is finally determined under the act, by the law that was in force on the date of the return and the return having been filed in this case during the year 1982, only the commissioner can exercise ..... being unsuccessful before the board of revenue, the petitioner moved the high court of madhya pradesh under articles 226 .....
Tag this Judgment!Court : Karnataka
Reported in : [1987]64STC352(Kar)
..... proviso to article 304(b) or article 255 of the constitution, until such compliance is show; (b) issue a writ of mandamus in each of these cases to the respondents directing them to forbear from enforcing the provisions of section 7(1)(a) and section 7(15) of the amending act 13 of 1982, as long as non-compliance with the proviso to article 304(b) or with article 255(c) of the constitution continues; (c) quash that part of the notification bearing no. ..... - the expressions 'industrial unit' means a manufacturing unit, which falls within the definition of a 'factory' under the factories act, 1948 (central act lxiii of 1948), but excludes (i) handicrafts manufacturing units, (ii) handloom weaving units and (iii) any other group or class of industries, which, may with reference to their nature, competitiveness, employment potential or such other factors, be notified by ..... 'raw materials, component parts and any other inputs' do not include sugarcane, cereals, oil seeds, pulses, timber or wood of any species, silk cocoons raw, thrown or twisted silk, or such other inputs as may be notified by the state government for purposes of exemption from tax under entry 18 from time to time; but include aluminium ingots and ores of all ..... kinds of paper including carbon paper, blotting paper, water proof paper, pvc coated paper, ferro paper, ammonia paper, stencil paper, pulp boards, art boards, duplex boards, triplex boards, card boards, corrugated boards and the like but excluding newsprint. 7. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR713; 1986(2)KarLJ242; [1986]62STC238(Kar)
..... court has explained the true import of section 5(3) of the cst act as amended by act 103 of 1976 that came into force from 1st april, 1976, in these words : 'section 5(1) was construed by this court in the context of two sales (though both were closely connected with the ultimate exportation of the goods out of india) rather very strictly in the two cases, namely, the coffee board's case : [1970]3scr147 and the mod. ..... 1982, a partnership firm of partners, which is engaged in dealing in prawns and other sea-food products, is a registered dealer under the karnataka sales tax act of 1957 (karnataka act 25 of 1957) and the central sales tax act of 1956 (central act 74 of 1956) ('the kst and cst acts') on the file of the assistant commissioner of commercial taxes (assessments), mangalore (acct). 5. ..... it is, therefore, proposed to amend, with effect from the beginning of the current financial year, section 5 of the central sales tax act to provide that the last sale or purchase of any goods preceding the sale or purchase occasioning export of those out of the territory of india shall also be deemed to be in the course of such export if such last ..... the statement of objects and reasons in this behalf runs thus : 'according to section 5(1) of the central sales tax act, a sale or purchase of goods can qualify as a sale in the course of export of the goods out of the territory of india only if the sale or purchase has either occasioned such export or is by a transfer of documents of title to .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR1365; 1985(2)KarLJ397; [1985]60STC142(Kar)
..... made by the board must be held as purchases 'in the course of export' on which purchase tax under section 6 of the act cannot be levied, such a construction alone would subserve the purposes of article 286 of the constitution and section 5 of the cst act before or after its amendment by the central sales tax (amendment) act, 1976 ('cst amendment act'). 85. ..... board, bangalore : [1980]3scr625 the supreme court has examined the true import of section 5(3) of the cst act as amended by act ..... sales or penultimate sales by small exporters through the established export organisations like state trading corporation or the board that satisfy the requirements of section 5(3) of the cst act as amended by act no. ..... board called 'the coffee board' ('the board') which was formerly called the indian coffee market expansion board constituted and functioning under the coffee act of 1942 (central act vii of 1942) ('the coffee act') is the common petitioner before us and the principal question that arises for our determination is whether it is exigible to purchase tax or not under section 6 of the karnataka sales tax act of 1957 (karnataka act 25 of 1957) ('kst act ..... when closely examined, this case, which only reiterates the earlier cases of second coffee board's : [1970]3scr147 and serajuddin's : air1975sc1564 , except to the extent that the principles enunciated stood modified by the amendments made to the cst act, on the true scope of which is now a direct authority, far from supporting the case of .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1982Kant270; 1982(2)KarLJ82
..... 'it further inserts a new section numbered as '37a' which reads:-'partition of properties of kutumba or kavaru after the commencement of the madras aliyasantana (mysore amendment) act, 1961: (1) on and after the date of commencement of the madras aliyasantana (mysore amendment) act 1961 any male or female member of a kutumba or kavaru having undivided interest in the properties of the kutumba or kavaru shall be entitled to claim partition of his or her share in the properties of the kutumba or kavaru ..... 7 (2) of the hindu succession act as also the amendment to the madras aliyasantana (mysore amendment) act, (karnataka act no. ..... of the madras aliyasantana (mysore amendment) act, 1961, with explanation, the learned counsel appearing for the respondents submitted that from the date on which the registered partition took place among the surviving brothers in 1966, the properties vested absolutely in the various shares, including beeranna rai, the deceased father of the plaintiffs, for, the amending karnataka act no. ..... parity of reasoning when there are two kavarus, a demand for partition would disrupt them and chandayya shetty could no longer claim that he had an undivided interest within the meaning of see 7(2) of the succession act, and if he has no undivided interest in the property, his interest cannot be enlarged into an absolute estate nor can his interest in the property devolve upon his heirs by intestate succession. ..... 7 of the hindu succession act 1956, (central act 30 of 1956). .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1981KAR751; [1982]49STC192(Kar)
..... in this batch of 22 writ petitions filed by the forest contractors, the following questions of law arise for consideration : '(i) whether section 98a of the karnataka forest act, 1963 (hereinafter referred to as 'the act'), inserted into it by the karnataka forest (amendment) act, 1976, with effect from 24th december, 1975, which imposes a tax called forest development tax on the consideration paid for the forest produce disposed of by the state government, is unconstitutional (ii) whether the tax imposed by ..... section 98a of the act which came into force from 24th december, 1975, is leviable on the balance of the amount of consideration due and paid after ..... in the said case, the contention of the respondent was that under the provisions of the central excises and salt act and the rules framed thereunder, excise duty was leviable on ingots, moulds and bottom stools manufactured from pig iron for its use in steel melting shops only once and no duty was ..... support of this contention, reliance was placed on the decision of the supreme court in board of revenue v. a. m. ..... godavari coconut and tobacco market committee : air1959ap398 , and cantonment board v. w.i. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1981Kant216
..... of 22 writ petitions filed by the forest contractors, the following questions of law, arise for consideration:(i) whether section 98a of the karnataka forest act, 1963 (hereinafter refer-9 red to as 'the act') inserted into it by the karnataka forest (amendment) 'act, 1976 with effect from 24-12-1975, which imposes a tax called forest development tax on the consideration paid for the forest produce disposed of by ..... the payment or recovery: in case of failure to pay the said amount with interest the same may be recovered in accordance with section 109 of the said act or as an arrear of land revenue in accordance with section 109 of the said act or in both such ways;the contents of the agreement also indicate that the contract of sale was complete though under the terms of the contract the petitioner was ..... which the vendor could pass on to the purchasers and therefore it was in the nature of a duty of excise as that term was used in the australian constitution and, therefore, the act was devoid of legislative competence of the state as the power of levy of excise duty was exclusively conferred on the australian parliament under section 90 of the common wealth of australia constitution ..... in the said case, the contention of the respondent was that under the provisions of the central excises and salt act and the rules framed thereunder, excise duty was leviable on ingots, moulds and bottom stools manufactured from ..... o4 the decision of the supreme court in board of revenue v. a. m. ..... board .....
Tag this Judgment!Court : Karnataka
Reported in : (1976)5CTR(Kar)10; 1976(1)KarLJ56
..... this position continued till 1969 when the parliament by the central sales tax (amendment) act, 28 of 1969 amended the central act with retrospective effect, by introducing section 6(1-a) and substituting section 9 by a new section. ..... immediately after central act 61 of 1973 came into force, the state legislature amended the proviso to section 5(4) of the state act by karnataka sales tax (amendment) act, 1973, with retrospective effect from the date of commencement of the state act.after the said amendment the proviso to section 5(4) of the state act, reads as follows :- 'provided that where the tax has been paid in respect of the sale or purchase of any of the declared goods under this sub-section and such goods are ..... in the year 1972 section 15(b) of the central act was amended by parliament with retrospective effect by central sales tax (amendment) act, 1972. ..... subsequently sold in the course of inter-state trade or commerce the tax has been paid under the central sales ..... that appears to be true intention of the parliament and the state legislature, as can be seen from the central act 61 of 1972 and karnataka sales tax (amendment) act 1973. .....
Tag this Judgment!Court : Karnataka
Reported in : [1975]35STC12(Kar)
..... indeed the only contentions formulated by the learned counsel for the petitioners may be stated thus : (1) sections 8 and 9 of the central act as amended by the amending act of 1969 are unconstitutional and void for the reason that they have adopted the sales tax laws of the various states not only as they stood at the time when the central act was passed but also the sales tax laws as in force from time to time subsequent thereto, including those ..... the central act was amended by the central sales tax (second amendment) act, 1958 (act 31 of 1958), with effect from 1st october, 1958. ..... it is clear from sub-section (2) of section 9 of the amending act that a clarification has been made, preserving the rights of a person to question in accordance with the provisions of the central act any assessment, reassessment, levy or collection of tax referred to in sub-section (1) of that section. ..... (4) under the central act, cotton is taxable at the point of purchase and, therefore, such goods are unconditionally exempt within the meaning of section 8(2a) of the central act, as amended by the ordinance and subsequently by the amending act. ..... 583), mysore silk house v. ..... mysore silk house)], the supreme court followed its decision in yaddalam lakshminarasimhiah setty's case : [1965]2scr129 , and affirmed the judgment of this court. 14. ..... in mysore silk house v. .....
Tag this Judgment!