Court : Gujarat
Decided on : Jun-19-1968
Reported in : [1968]22STC160(Guj)
..... defines 'tobacco' to mean any form of tobacco whether manufactured or not. the expression 'manufacture' is defined in section 2(f) of the said central excises and salt act, 1944, as under : ''manufacture' includes any process incidental or ancillary to the completion of a manufactured product; and (i) in relation to tobacco, includes the ..... cigars, cheroots, biris, cigarette or pipe or hookah tobacco, chewing tobacco or snuff;...' 6. as entry 4 in the schedule to the central excises and salt act, 1944, defines tobacco as any form of tobacco, whether manufactured or not, it would include not only the manufactured products but in relation to tobacco would even ..... liberal interpretation. when there is no dispute that snuff would be an exempted article because of the definition of manufacture given in the central excises and salt act, 1944, in relation to tobacco, such a dental creamy snuff which completely retains its essential character as snuff and which has only certain flavouring agents, .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-09-1968
Reported in : [1969]73ITR206(Guj)
..... binding. the tribunal, therefore, held that the value of the jewellery should be included in the net wealth of the assessee under section 21(2) of the wealth-tax act and the same orders were passed in all sangramsinh and ranjitsinh, the brothers of the settlor, the following two questions have been referred to this court by the tribunal ..... wealth-tax upon the trustees and recover the same from the trustees as if the persons on whose behalf the assets were held were individuals for the purposes of the act. under these circumstances, the appellate assistant commissioner deleted the value of the jewellery from the total wealth of the two assessees, i.e., the two brothers; but ..... came to the conclusion that each of the assess had a beneficial interest in the trust property and exercising the option under section 21(2) of the wealth-tax act, the wealth-tax officer included the value of the jewellery settled upon trust in the net wealth of the assessee concerned. the matters were taken in appeal to .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-07-1968
Reported in : (1969)ILLJ305Guj
..... 27 that there is no reason why the words 'liability in respect of actionable wrong' should be understood in the restricted sense of liability for damages for completed tortious acts. further proceeding, his lordship observed that indeed the words 'other than breach of contract' used in art. 10(1) make it plain that the expression 'actionable wrong ..... case where parties are voluntarily allowed to be joined but the case is one of legal substitution of parties by reason of s. 91 of the reorganization act. it would be a statutory substitution, as this was a very contested question between the two rival state government it was necessary that maharashtra government was joined ..... , therefor, filed the present appeal on 24 august, 1960 only against the state of gujarat which came into existence on 1 may, 1960 under the bombay reorganization act, 1960. when this appeal came for hearing, sri oza for the plaintiffs sought an amendment to join the state of maharashtra as the question arose as to which .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-12-1968
Reported in : [1969]23STC288(Guj)
..... gujarat v. keshavlal and sons, ([1966] 17 s.t.c. 170 at page 174.) set out that principle. 15. as a result of the central sales tax act, being act no. 74 of 1956, iron and steel as therein mentioned, was provided for and the entry which we have set out above as being in force during the period 8th ..... -firm went in revision to the deputy commissioner of sales tax. the deputy commissioner partially allowed the revision application and held that entry 15 of schedule b to the act related to iron and steel, which would include only primary products of the rolling mills which are not subjected to any process after rolling and that, therefore, corrugated ..... , c.j., observed that those commodities could be regarded more as forms of rice than products thereof and were, there fore, exempt from tax under the assam sales tax act, 1947. relying upon this decision, this court held that the word 'form' would connote a visible aspect in which the thing existed or manifested itself. sugar might manifest .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-22-1968
Reported in : AIR1970Guj167; [1969]73ITR490(Guj)
..... the instance of the commissioner.3. before we examine the terms of the trust deeds it would be convenient at this stage to refer to the provisions of the act bearing on the determination of the controversy between the parties. section 160 defines 'representative assessee' and enumerates four categories of representative assessees who are assessable in respect ..... of or for the benefit of the assessee and the assessee was liable to be assessed directly in respect of such income under section 166 of the income-tax act, 1961. the income- tax officer accordingly included the entire income of the three trusts in the total income of the assessee for all the three assessment years. ..... behalf or for whose benefit income is receivable or received by the representative assessee, if such right exists under some other provision of the act.now, under the charging provision of the act, an assessee can be assessed only in respect of income which has accrued or arisen to him or is received by him during the .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-26-1968
Reported in : [1969]74ITR396(Guj)
..... between the parties lies in a very narrow compass and in order to arrive at its proper determination, it is necessary to refer to a few sections of the act. section 160 defines who is a representative-assessee for the purposes of the at and enumerated four categories of representative-assessees who are assessable in respect of income which ..... of chaturbhuj raghavji trust v. commissioner of income-tax, where the same view has been taken in regard to the construction of the corresponding section 41 of the income-tax act, 1922, which, so far as is material for the present purpose, was in almost identical terms with the main part of section 164 and section 166. the bombay high ..... of the trustees for the purpose of chargeability to tax. we asked the learned advocate-general whether he was in a position to point out any provision in the act similar to section 66 providing that even though the amount taxed in the hands of the beneficiary shall not be liable to be taxed gains in the hands of the .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-18-1968
Reported in : [1969]73ITR85(Guj)
..... a political worker we are of the view that the tribunal in holding that the expenditure claimed by the assessee was not incurred for the purpose of her occupation acted without any evidence and misdirected itself as to the true position in law. the expenditure was clearly expenditure incurred by the assessee wholly and exclusively for the purpose ..... in accepting the contention of the learned counsel on behalf of the revenue as if the contention was a fact. the tribunal manifestly travelled beyond the record and acted without any evidence at all in holding that the expenditure claimed by the assessee a exempt from tax was expenditure of a 'whole party or organisation'. the affidavit ..... palkhivala's contention, on the other hand was that the expenditure was for a public and not a private cause and was non-personal, the intention of the act being to levy tax on personal expenditure only. as a matter of fact, it appears that it could hardly be denied that the large expenditure in question is .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-23-1968
Reported in : AIR1969Guj251; (1969)10GLR697
..... was materially affected thereby, the whole election must be pronounced to be void. that decision came to be challenged before the supreme court in the appeal. section 100 of the act provides the grounds for declaring election to be void. it ran thus :-- '100. grounds for declaring election to be void. -- (1) if the tribunal is of opinion -- (a) ..... school, tiruchendur, which was a government-aided school, and that he was therefore disqualified under section 7 clauses (d) and (e), representation of the people act, 1951 as holding an office of profit under the government. the returning officer upholding the objection observed as under: 'sri s. arunachalam is not present at ..... are quite wide enough to include several things including the disqualification or want of qualification as also disqualification arising out of non-compliance with provisions of the act or the rules made there-under. in the present case, as i said above, according to the finding of the learned assistant judge, the rejection .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-04-1968
Reported in : [1969]73ITR416(Guj)
..... expenses of his daughters, in accordance with oral promises made by them. the assistant controller included in the estate of the deceased these properties under section 10 of the act on the ground that the deceased was deriving benefit from the properties gifted by him. the house property was also included on the ground that the deceased was living in ..... facts, we held that, on the assumption that there was a valid gift in favour of subhashchandra, the done in that case, the provisions of section 10 of the act would apply because, in any event, the amount which was gifted to subhashchandra remained at the disposal of the partnership firm and hence, in the light of the decision ..... amounts has not been immediately assumed by the donees. since these amounts were retained in the firm, wherein the deceased was a partner, the provisions of section 10 of the act would apply. in the result, he brought to charge the sum of rs. 58,166, i.e., principal amount of rs. 54,000 and interest on that amount. .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-04-1968
Reported in : [1969]73ITR555(Guj)
..... determination of the lease, yields up possession without removing the things attached by him to the earth. says sir dinshaw mulla in his well-known book on transfer of property act (fifth edition) at page 694 while commenting on section 108(h) : 'if he (that is the lessee) one quits possession, he may not return and the fixtures become the ..... is necessary to consider what would have been the position and the respective rights of the parties after the sale, if no acquisition had taken place under the land acquisition act.' and added : 'it is difficult to lay down any principle upon which the compensation money awarded in respect of the house should be apportioned, but the position seems to ..... , and on his death a question arose as to what was the principal value of his estate on which estate duty was chargeable under the provisions of the estate duty act. the assistant controller took the view that, tough the original plot no. 1 (now made up of new plot no. 1 and plots nos. 1-a and 1-b) .....
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