Commodity - Year 1972 - Judgments

Feb 15 1972 (HC)

Madanlal Khaitan Vs. the Commercial Tax Officer and ors.

Court: Kolkata

Decided on: Feb-15-1972

Reported in: [1972]29STC625(Cal)

..... sugar candy comes within the definition of any of the notified commodities taxable under the said sales tax act 1954 in the notification ..... the notification when exemption is being granted to sugar as a commodity subject to additional duties under the central act of 1957 sugar ..... 1967 imposed sales tax at the rate so prescribed on any commodity which may come within the definition of sugar as defined by .....

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May 10 1972 (HC)

Bharat Barrel and Drum Manufacturing Co. Pvt. Ltd. and anr. Vs. Union ...

Court: Delhi

Decided on: May-10-1972

Reported in: AIR1973Delhi138; ILR1973Delhi779

..... certain imported goods was included in its perview the operation of the essential commodities act relates to such commodities as required to be controlled if a person imports steel under a license ..... of production distribution sale or consumption of such an article can arise under the essential commodities act and the iron and steel control order we are not thereforee convinced that either .....

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May 05 1972 (HC)

Bahadurmal Sethia and ors. Vs. State of West Bengal

Court: Kolkata

Decided on: May-05-1972

Reported in: AIR1973Cal67

..... arbitrarily and in total disregard to the provisions of the essential commodities act 1955 under which the fixation of procurement price was ..... of price in violation of the provisions in the essential commodities act the main contention of the petitioners is as i ..... been fixed in compliance with the provisions of the essential commodities act and therefore the price so fixed cannot be enforced .....

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May 10 1972 (HC)

Munilal Bhagwat Sharan and ors. Vs. the Chief Commercial Superintenden ...

Court: Kolkata

Decided on: May-10-1972

Reported in: AIR1972Cal405

..... notice on the petitioner under section 6 b of the essential commodities act 1955 to make representation in writing against the maize ..... respondent contended that there was no order made under the essential commodities act withdrawing the ban imposed under clause 3 of the maize ..... heard in the matter under section 6 b of the essential commodities act the authorised officer in the present case is the .....

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Oct 03 1972 (SC)

M/S. Hiralal Rattanlal Etc. Etc. Vs. State of U.P. and anr. Etc. Etc.

Court: Supreme Court of India

Decided on: Oct-03-1972

Reported in: (1973)2CTR(SC)84

..... ornamented glass bangles and similarly unsplit pulses and split pulses are also not two different commodities these judgments have created legal difficulties in the assessment and collection of tax on the ..... aforesaid commodities besides the dealers have started applying for the refund of tax already collected on .....

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Oct 03 1972 (SC)

Hiralal Rattanlal Etc. Etc. Vs. State of U.P. and anr. Etc. Etc.

Court: Supreme Court of India

Decided on: Oct-03-1972

Reported in: AIR1973SC1034; (1973)1SCC216; [1973]2SCR502; [1973]31STC178(SC)

..... ornamented glass bangles and similarly unsplit pulses and split pulses are also not two different commodities these judgments have created legal difficulties in the assessment and collection of tax on the ..... aforesaid commodities besides the dealers have started applying for the refund of tax already collected on .....

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Mar 09 1972 (HC)

Commissioner of Income-tax Vs. Indian Aluminium Co. Ltd.

Court: Kolkata

Decided on: Mar-09-1972

Reported in: [1973]88ITR257(Cal)

..... undertakings whether of the same or different nature in respect of the same or different commodity the subsequent undertakings cannot be called reconstruction within the meaning of section 15c 2 ..... of any new separate and independent production units of manufacture and production of the same commodity 51 the learned chief justice was considering the case where industrial undertakings have been .....

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Nov 22 1972 (HC)

Commissioner of Sales Tax Vs. Ram Kumar Nand Kumar

Court: Allahabad

Decided on: Nov-22-1972

Reported in: [1973]31STC321(All)

..... retrospective effect from 1st april 1956 this provision sets out certain commodities as have been mentioned in section 14 of the central ..... notification in the official gazette section 3 aa mentions altogether seven commodities enumerated in clauses i to vi of sub section 1 ..... dated 29th september 1972 which sets out the prices of various commodities in the market under the head oils and oil seeds .....

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Jan 10 1972 (HC)

Commissioner of Sales Tax Vs. Roshan Lal Balram

Court: Allahabad

Decided on: Jan-10-1972

Reported in: [1973]30STC166(All)

..... a different form of khandsari sugar and not a different commodity so that the batashas could not be taxed as unclassified ..... that batashas and khandsari sugar should be treated as two different commodities and relies on notification no st 4064 x 960 4 ..... does not mean that khandsari sugar and batashas are two different commodities the intention behind that notification was to exempt sugar containing .....

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Apr 27 1972 (HC)

Municipal Corporation of Delhi Vs. Moti Lal

Court: Delhi

Decided on: Apr-27-1972

Reported in: 1972CriLJ1536; 8(1972)DLT394

..... casev where samples are taken on the same day of the same commodity from the same person by different food inspectors which question had ..... be only one prosecution that several samples being taken of the same commodity from the same person if each is found adulterated would not ..... for sale provided several samples are lifted not of the same commodity at the same time from the same place and from the .....

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