Court : Gujarat
Decided on : Nov-20-1978
Reported in : [1979]44STC271(Guj)
..... case, the tribunal was justified in law in holding that the impugned transactions were not purchases within the meaning of section 2(13) of the bombay sales tax act, 1953 and (2) whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the impugned purchases were effected ..... to the assessee, were consignment transactions. the sales tax officer, therefore, levied tax thereon at the rate of 10 per cent. under the central act. the assessee, therefore, carried the matter in appeal before the assistant commissioner of sales tax contending, inter alia, that the transactions in question were consignment sale and ..... business of the applicant and seized the account books and other papers. he then proceeded to assess the assessee for s.y. 2027 under the central sales tax act, 1956. in the course of the assessment, the sales tax officer considered certain transactions amounting to rs. 8,77,064 as inter-state sales, which, according .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-20-1978
Reported in : [1980]45STC220(Guj)
..... was claimed that the sales tax officer who made the assessment of the appellant held that the scrap batteries would fall under entry 22 of schedule e to the act. thus, in the present case, there are different conflicting views of different sales tax officers about the rate of tax on scrap batteries. in our view, ..... in automobile parts and automobile batteries and accessories on wholesale and retail basis. at the material time, the assessee was a registered dealer under the provisions of the act. during the assessment period from 1st july, 1965, to 30th september, 1966, the assessee had purchased scrap batteries from certain dealers within the state of gujarat and ..... gujarat sales tax tribunal (hereinafter referred to as the 'tribunal') at the instance of the state of gujarat under section 61 of the bombay sales tax act, 1959 (hereinafter called the 'act'), the following question has been referred for the opinion of this court : 'whether, on the facts and in the circumstances of the case and in .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-17-1978
Reported in : [1979]43STC294(Guj)
..... to purchase tax-free on a certificate raw materials or packing materials for use in the manufacture of goods for sale. section 13(1)(b) of the 1969 act, with which we are concerned in this reference, does not refer to packing materials but entitles the manufacturer to purchase tax-free, on furnishing certificate, raw materials, ..... as the tribunal, the articles in question were neither raw materials nor processing materials nor consumable stores which could be purchased under section 13(1)(b) of the said act on a certificate in form no. 19. the assessee, therefore, sought the reference to this court which was granted accordingly. 3. at the time of hearing of ..... goods manufactured by the assessee and sold thereafter. the sales tax officer levied purchase tax on purchase of the said article in question under section 16 of the act and he was of the opinion that those goods could not have been purchased on certificate since they were not raw materials, processing materials or consumable stores .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-17-1978
Reported in : (1979)1GLR762
..... its provisions, then it will be the ordinary civil court and not the special court which will have jurisdiction to entertain the suit. section 28 of the rent act confers jurisdiction upon the special court not only to decide questions referred to in the section but also all matters which are incidental or ancillary to the determination ..... from proceeding with or from obtaining an order for eviction of the plaintiff in this application made by the defendant under section 41 of the presidency small cause courts act, 1882, or from executing the order for eviction obtained by him in such application. in order to determine which court has jurisdiction to try a suit, the ..... the landlord, therefore, prayed for damages and for a mandatory injunction for the removal of those machines. the learned chief justice held that section 28 of the rent act has no application to a suit for damages and a mandatory injunction. this decision has no applicability to the instant case. this is not a case for damages .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-16-1978
Reported in : (1979)1GLR561
..... the undertaking would also be covered by section 25fff the question is - whether painting sub-section was itself an undertaking?the expression 'undertaking' is not defined in the act. it also finds its place in the definition of the expression 'industry' in section 2(j). while ascertaining the amplitude of the expression 'undertaking' in (he ..... through the written statement (ex. 6) by the company. if that is so, this case will not be covered by the provisions of section 25fff of the act, because those provisions contemplate the closing down of an undertaking which would mean the entire closing down of an undertaking. in the instant case, the undertaking is ..... the window section j3bless with effect from that date, was absolutely illegal and improper as it violated the mandatory provisions of section 25f of the industrial disputes act. it further directed that the said notice dated august 14, 1976 be unconditionally withdrawn by the company and it should be taken as if the said notice .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-15-1978
Reported in : (1979)1GLR841
..... conditions. the petitioner's uncontroverted say is that these persons were not ordinarily resident of the constituency and, therefore, under sec. 19 of the representation of the people act, 1950, they would not be entitled to be enrolled as voters in the electoral roll. it is truism to state that one who is not entitled to be ..... is satisfied, that the applicant is entitled to be registered in the relevant part of the electoral roll of the gujarat legislative assembly under the representation of the people act, 1950, he shall direct the name of the applicant to be included in the list of voters:provided that no such direction shall be given if the applicant ..... 4) any person who has become entitled to be registered in the relevant part of the electoral roll of the gujarat legislative assembly under the representation of the people act, 1950, after the qualifying date may apply to the specified officer for inclusion of his name in the list.(5) where the specified officer after making such .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-13-1978
Reported in : AIR1979Guj149; (1979)0GLR268
..... prescribed for the application, and the consensus of judicial opinion on this point had been noticed by the privy council in hansraj gupta v. official liquidators, dehra dun mussorie electric tramway co. ltd. 60 . an attempt was no doubt made in the case (sha mulchand i v. jawahar mills) of : [1953 ..... 10)to,the court of civil judge sr./ jr. division .........under clause (i) of sub-section (3) of s. 38 of the bombay agricultural debtors' relief act, 1947,i ..... son of ........................................resident of :taluka, ..................hereby apply for execution of award no. -............ dated ................ passed by the court as the debtor ..............has made ..... decision of the supreme court in athani municipality v. labour court, hubli : (1969)iillj651sc and following that decision, held that even under the limitation act of 1963, the residuary article 137 would apply only to applications made under the code of civil procedure, 1908. the decision of -the supreme court in .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-10-1978
Reported in : AIR1979Guj171
..... . mankad in his submission that there is such a custom prevalent in kutch region. again, beyond an averment in the written statement to the effect that the transfer of property act was not applicable to the kutch region at the relevant time or that there was a custom of entering into long-term mortgages, in that region, there is no material .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-20-1978
Reported in : (1979)1GLR732
..... 1970-71 in respect of lands vesting in the board by virtue of clause (a) of sub-section (1) of section 29 of the major port trusts act (act xxxiii of 1963). questions of some complexity arise in these appeals and they shall have to be determined in the light of the material facts set out hereunder.2 ..... of suzerainty exercised over them by the british crown and were indisputably entitled to certain rights, privileges and immunities.10. on the enactment of the indian independence act, 1947 (1947 act) the position of the former rulers of indian states underwent a fundamental change. the suzerainty which the british crown had over the indian states lapsed and ..... and the territories thereof shall be as specified in the first schedule. the first schedule to the constitution was amended by section 12 of the states reorganization act, 1956(1956 act) and in regard to the territories comprising the state of bombay reference has been made to the territories specified in sub-section (1) of section 8 .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-19-1978
Reported in : [1982]133ITR879(Guj)
..... wto that it was not liable to pay wealth-tax during the year of account as it was exempted from the wealth-tax under s. 45(d) of the act. the wto rejected the claim on the ground that the assessee was established within the meaning of s. 45(d) and the proviso thereto in november, 1951, and ..... august, 1949, and the government entered the company and subscribed a large share of capital and a new private limited company was formed and registered under the indian companies act, on november 8, 1951. the new company took over the plant and machinery buildings construction stores, materials, etc. at different stages of erection and also all book ..... establish a new spinning unit under the name of sudarsanan spinning mills for which a licence was obtained from the govt. of india under the industries (development and regulation) act, 1951, in august, 1955. the orders for purchase of necessary spinning machinery and plant were placed in the months of january and february, 1956. the construction of .....
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