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Nov 06 1997

Anand Commercial Agencies Vs. the Commercial Tax Officer Vi Circle, Hy ...

Court: Supreme Court of India

Decided on: Nov-06-1997

Reported in: AIR1997SC4067; JT1997(9)SC6; (1998)1SCC101; [1997]Supp5SCR76; [1997]107STC586(SC)

Suhas C. Sen, J.1. The appellant, M/s. Anand Commercial Agencies, is a partnership firm. It is regularly assessed under the Andhra Pradesh General Sales Tax Act. The


Sep 10 2012

Commissioner, Commercial Tax M.P. Vs. M/S Commercial Auto Centre

Court: Madhya Pradesh

Decided on: Sep-10-2012

1 T.R.No.17/12 10.9.2012 Shri P.K.Kaurav, Dy.AG for petitioner. It is submitted by Shri Kaurav that he is not possessed copy of the reference made by the M.P.Commercial Tax Appellate Board, Bhopal and the office may be...


Sep 25 1987

Anand Commercial Agencies Vs. Commercial Tax Officer, Vi Circle, Hyder ...

Court: Andhra Pradesh

Decided on: Sep-25-1987

Reported in: [1988]71STC45(AP)

Raghuvir, J. 1. The firm of M/s. Anand Commercial Agencies is a dealer in edible oils. For the assessment year 1977-78, under the Andhra Pradesh General Sales


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Apr 09 1996

Padmavathi Commercial Corporation, Rep. by Its Proprietor Mr. Om Praka ...

Court: Andhra Pradesh

Decided on: Apr-09-1996

Reported in: 1996(4)ALT475

ORDERSyed Shah Mohammed Quadri, J.1. The petitioner challenges the validity of the notice dated 9-2-1995 issued by the respondent under Section 17-B of the Andhra Pradesh General Sales Tax Act, 1957 (for short' the Act')addressed to...


Nov 03 1986

Padmaja Commercial Corporation Vs. Commercial Tax Officer, Vijayawada ...

Court: Andhra Pradesh

Decided on: Nov-03-1986

Reported in: [1987]66STC26(AP)

Rama Rao, J.1. The writ petitions are for issuance of an appropriate writ directing the respondents to forbear from levying sales tax on works contract, hire-purchase and lease transactions for the assessment year 1983-84 onwards. 2....


Aug 06 1970

Lakshminarayana Commercial Corporation and ors. Vs. the Commercial Tax ...

Court: Andhra Pradesh

Decided on: Aug-06-1970

Reported in: [1972]29STC527(AP)

Gopal Rao Ekbote, J. 1. In this batch of writ petitions, the validity of Section 30-B of the Andhra Pradesh General Sales Tax Act (6 of 1957) hereinafter called 'the Act', is challenged. Section 30-B read...


Jan 17 1958

Commercial Credit Corporation (1943) Ltd. Vs. Deputy Commercial Tax Of ...

Court: Chennai

Decided on: Jan-17-1958

Reported in: AIR1958Mad561; (1958)IIMLJ316; [1958]9STC599(Mad); 1958 2 MLJ 316

contended are not sales to which the charging provisions of the General Sales Tax Act are attracted.7. The Commercial Credit Corporation (1943) Private Ltd., are the petitioners in the W.P. No. 493 of 1956. The nature of


Dec 01 2005

The Deputy Commercial Tax Officer, Vs. Cameo Exports, Rep. by V. Sunda ...

Court: Chennai

Decided on: Dec-01-2005

Reported in: 2006(3)CTC81; (2006)1MLJ370; [2006]147STC218(Mad)

Learned counsel also drew our attention to the decision of a Division Bench of this Court in Joint Commercial Tax Officer-II, Tuticorin v. Ekambareeswarar Coffee and Tea Works 1983 STC 457 wherein it was held that the


Jan 20 2000

Commercial Taxes Officer, Anti-evasion Vs. Auto and Bearings

Court: Rajasthan

Decided on: Jan-20-2000

Reported in: [2001]121STC304(Raj); 2002(1)WLN489

the name and style of Auto and Bearings. It is alleged that on December 13, 1993, the Assistant Commercial Taxes Officer (Anti-Evasion) inspected the business premises of the assessee and found one black coloured diary along with


Jun 15 1960

Sri Ramakrishna Commercial Society Ltd., Anakapalli and ors. Vs. State ...

Court: Andhra Pradesh

Decided on: Jun-15-1960

Reported in: AIR1961AP86; [1961]12STC31(AP)

was the view taken by the Division Bench of this Court in Batchu Subba Rao and Co. v. Commercial Tax Officer, and we find ourselves in agreement with this view. It may be pointed out that the


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