Court : Gujarat
Reported in : [1973]31STC142(Guj)
..... tax reference no. 9 of 1962 decided on 20th november, 1963. there, this court construed the provisions contained in section 12(b) of the bombay sales tax act, 1959, and while considering these provisions, construed the meaning of the expression 'in the manufacture of taxable goods'. while discussing the meaning of this expression, the ..... place outside the pre-reorganisation state of bombay, excluding the transferred territories.' 8. it is apparent from the above-quoted provisions of section 18b of the act that this section empowers the state government to make rules for the grant of drawback, set-off and refund. these are the specific powers granted to the ..... purchases of items of machinery and goods and spare parts such as electric motors, tools, drills, switches, iron plates, angles, springs, etc., under the bombay sales tax act, 1953, read with the bombay sales tax (exemptions, set-off and composition) rules, 1954 ?' 5. before attempting to answer these questions, it would be proper to .....
Tag this Judgment!Court : Gujarat
Reported in : (1971)12GLR847
..... and blood test) rules, 1959, was not complied with, and therefore the chemical analyser's report was not proper, and hence the offence under section 66(1)(b) of the act was not proved. rules called 'the bombay prohibition (medical examination and blood test) rules 1959, provide for medical examination, the manner of collection and forwarding of blood and the ..... of his court. the respondent is the original accused and he was charged under section 66(1)(b) and section 85(1)(3) of the bombay prohibition act, hereinafter referred to as 'the act'. charge under section 66(1)(b) is in connection with consumption of intoxicant or alcohol, and under section 85(1)(3) is in connection with being found ..... in view of the fact that the accused was not under the influence of alcohol, it was difficult to sustain the charge under section 85(1)(3) of the act. he, however, contended that the learned magistrate was in error in acquitting the accused of the offence punishable under section 66(1) of the .....
Tag this Judgment!Court : Gujarat
Reported in : [1973]31STC396(Guj)
..... be permissible in respect of resales of such goods and such sales would be includible in the total turnover of sales of the dealer registered under the bombay act. the apprehension voiced on behalf of the department is, therefore, misconceived. 19. the result of the foregoing discussion is that having regard to the context, ..... is expressly made subject to the restriction which is usually found in all definition sections. the opening part of the said section conveys that the expressions used in the act would bear the meaning assigned to them in the definition section 'unless the context otherwise requires'. sub-section (25) of section 2 defines the expression 'registered dealer ..... sale to a registered dealer during such movement effected by a transfer of documents of title to such goods shall not be subject to tax under this act : provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in .....
Tag this Judgment!Court : Gujarat
Reported in : [1971]28STC395(Guj)
..... repair works were composite, the assessee had sold the materials used during the course of repairs, qua materials and, therefore, there was a sale as contemplated by the act. we are not impressed with this contention of shri shah for the simple reason that if once it is held that the essential nature of the contract undertaken by ..... contract of works and labour for repairing work or a composite contract of both labour and sales of aforesaid spare parts under the provisions of the bombay sales tax act, 1959. (2) if the answer of the first question is that the contract is a composite contract of material and labour whether such sales are liable to ..... which give rise to this reference are as under : the opponent-assessee m/s. asha watch co., is a firm registered under the bombay sales tax act, 1959 (hereinafter referred to as 'the act'). it deals in watches, timepieces and clocks and also undertakes repairing works. on 27th september, 1957, the concerned sales tax officer, on some information, .....
Tag this Judgment!Court : Gujarat
Reported in : [1971]27STC203(Guj)
..... not possible to accept the contention of the assessee that the tractor in question was 'agricultural machinery' within the meaning of entry 12 of schedule c to the act. 3. dissatisfied with the order above-mentioned, the assessee preferred an appeal to the tribunal. before the tribunal, the assessee once again relied upon the booklets and ..... in question, in support of its contention that the tractor sold by them was 'agricultural machinery' within the meaning of entry 12 of schedule c to the act. the assessee contended before the tribunal that the tractor in question was manufactured for agricultural purposes and having regard to its design and special features and its ..... part ii, section 3, sub-section (ii), dated 30th march, 1967. the order is made in exercise of the powers conferred by section 3 of the essential commodities act, 1955, by the central government principally with a view to controlling and fixing the sale price of tractors. 'tractor' has been defined in the said order to mean .....
Tag this Judgment!Court : Gujarat
Reported in : [1971]28STC5(Guj)
..... as a drug, and a licence is required to be taken for manufacturing, stocking and selling nycil powder and further that for the purposes of central excise act also the appropriate authorities have treated nycil powder as 'medicine' and assessed it to duty accordingly. 15. in view of the aforesaid conclusion, the question ..... independently first reached the conclusion that the article in question had the effect of grooming a person and beautifying his appearance because it had the quality of acting as a hair tonic, preventing dandruff, falling hair and baldness. the court, therefore, rightly observed with respect that merely on account of the fact that ..... of nycil powder are indian pharmaceutical or british pharmaceutical articles for the use of which licence is necessary. licence is also necessary under the indian drugs control act for manufacturing, stocking or selling nycil powder and the licence has accordingly been issued. the government of india, ministry of finance, has held and directed .....
Tag this Judgment!Court : Gujarat
Reported in : (1971)28BOMLR47; [1971]28STC47(Guj)
..... of supplying along with the concept of buying and selling. so far as the actual position is concerned, it is undoubtedly true that unlike the gujarat act, the acts, which were prevalent at the relevant time in the andhra pradesh and madras, contemplated that even a person who does the business of supplying goods would ..... purchases from an unregistered dealer rather than a registered dealer, if the interpretation put by the learned advocates of the assessees on section 2(11) of the act is accepted. in other words, acceptance of this interpretation would result in preference to an unregistered dealer, which the legislature could not have contemplated. 54. for ..... dealers. 5. the sales tax officer concerned, however, negatived these contentions of the assessee and passed an order levying purchase tax under section 13 of the act on the turnover of the purchases of the above referred three trucks. the assessee thereupon preferred an appeal to the assistant commissioner, who disposed of the appeal, .....
Tag this Judgment!Court : Gujarat
Reported in : [1971]27STC548(Guj)
..... the relevant law, the conclusion which the tribunal has ultimately arrived at on the strength of the said circumstance is not well-founded. section 4(1) of the indian explosives act, 1884, defines the word 'explosive' as under : '(1) explosive (a) * * * (b) includes fog-signals, fireworks, fuses, rockets, percussion caps, detonators, ..... from the very meaning ascribed to that word in common parlance as stated above. 11. there is also an internal indication in the framework of the act itself of the legislative intent so far as bengal light matches are concerned. entry 9 of schedule c reads as under : -----------------------------------------------------------------------sr. description of ..... for our determination is whether bengal light matches and paper caps are included within the aforesaid entry. the term 'fireworks' has not been defined in the act. it is now well settled that the names of articles, sales and purchases of which are liable to be taxed, given in a statute, unless defined .....
Tag this Judgment!Court : Gujarat
Reported in : [1972]29STC419(Guj)
..... workmen was to be resolved by the executive engineer whose decision was conclusive and binding on the contractor. the responsibility to pay compensation under the workmen's compensation act for injuries caused to any of the workmen was also in terms fastened on the assessee. 10. these, then, are the important features of the contract and ..... 1969, dismissed the appeal of the assessee.4. the assessee, being aggrieved by the decision of the tribunal, made an application under section 61 of the act requiring the tribunal to refer to this court the question of law arising out of its order and the tribunal has accordingly referred to this court the following ..... tax, who heard the application, by his order dated 15th july, 1968, determined that the supply of bricks was a transaction of sale within the meaning of the act. 3. the assessee, being dissatisfied with the determination of the deputy commissioner of sales tax, preferred an appeal to the gujarat sales tax tribunal (hereinafter referred to .....
Tag this Judgment!Court : Gujarat
Reported in : [1971]82ITR333(Guj)
..... time, provided : 'unless otherwise provided in section 5, the following amounts shall be included in computing the expenditure of an assessee liable to tax under this act, namely :- (i) any expenditure incurred, whether directly or indirectly by any person other than the assessee in respect of any obligation or personal requirement of ..... haridas and devidas cannot be said to be expenditure incurred by the assessee-hindu undivided family and, therefore, if there were no other provision in the act apart from section 3, such expenditure could not have been chargeable to expenditure-tax. but section 4 artificially includes within the taxable expenditure of the assessee ..... was liable to be included in computing the taxable expenditure of the assessee-hindu undivided family be reason of section 4(ii) of the expenditure-tax act, 1957. the assessee-hindu undivided family carried the matter in appeal to the appellate assistant commissioner but the appellate assistant commissioner agreed with the view .....
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