Court : Delhi
Reported in : ILR1979Delhi27; [1979]44STC447(Delhi)
..... (4) the parliament thereupon enacted the delhi sales-tax (amendment & validation) act, 1976, section 3 of which is as follows : 'validation(1) subject to the provisions of sub-section (2) each of the sales-tax extension notifications shall, for the purposes (including the levy, assessment and collection of taxes under the principal act and the purposes of section 73 of the delhi sales-tax act, 1975) (43 of 1975) be deemed to have been, and to be, a law enacted by the parliament which took effect on the date on which such notification was published in the gazette of india and accordingly anything done or purporting to have ..... exemptions were illegally withdrawn by the government, and (2) section 3 of the delhi sales-tax (amendment an,d validation) act, 1976, which purports to validate the levy, assessment and collection of sales-tax on these commodities is unconstitutional inter alias for the following reasons : 1.circumvention of articles 141 and 265 of the constitution; and 2. ..... argued as follows: (1)when section 73 of the delhi sales-tax act, 1976 repealed the benagl finance (sales-tax) act, 1941 as applied to delhi the repealed act became dead ; (2) the deeming provisions of section 3 of the validation act could not revive the dead act unless it was re-enacted ; and (3) the validation act, thereforee, did not achieve its purpose and was invalid as being contrary to article 141 and no assessment could be made by virtue of the validation as it is contrary to article 265.(7) mr. b .....
Tag this Judgment!Court : Delhi
Reported in : AIR1983Delhi367; (1983)37CTR(Del)97; 23(1983)DLT467; 1983(5)DRJ161; [1983]143ITR607(Delhi); 1983RLR401
..... the petitioners have, however, pleaded that notwithstanding the amending act of 1976, the provisions of the punjab relief of indebtedness act continue to be operative in delhi, and their main residential house is exempt from attachment and sale under clause (ccc) of the proviso to s ..... the supreme court accepted that the provision of the bengal act in so far as it imposed tax on supply of materials was beyond the competence of the state legislature and would be invalid notwithstanding this, the validity of the bengal act in its application to delhi was upheld on the ground that the impugned law was not enacted by the state legislature, by parliament by virtue of the authority granted by ..... that case challenge was made to the validity of certain provisions of the bengal finance (sales tax) act, 1941, passed by the legislature of the province of bengal, which had been extended to the state of delhi by a notification dated april 28, 1951. ..... in that case, certain provisions of the bengal finance (sales tax) act, 1941, were struck down as being not within the competency of the state ..... however those very provisions with regard to delhi were held as valid and operative as the extension of that statute in this territory was by parliament ..... the petitioners, inder sain and his sons, and other relations are contesting the said assertion and computation of that large tax before the commissioner of income-tax and they claim that, so far, they have already deposited tax of about rupees twenty five .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1984)(15)ELT434TriDel
..... the court in that case was concerned with certain entries in the list of goods liable to central sales tax.we have gone through this judgment and we do not think that it has any application to the case before us.22. ..... to those specified, does it follow that each of those sought to be included, or, as the case may be, specified or singled out of a word or words of general description becomes, straightaway and without more, subject to levy in a taxing statute to put it differently, does mere inclusion in a general description or particularisation from out of it amount to a charge and levy of duty not only once qua the product conforming to the general description but again as the specific goods either included in or particularised out of the ..... . it was as a sequel to the decision in vijay textiles case that on 24-11-79, the central excises and salt and additional duties of excise (amendment) ordinance, 1979 was promulgated which was later on enacted as the central excises and salt and additional duties of excise (amendment) act, 1980 (hereinafter called the amending act) ..... cotton spinning & weaving mills case by the judgment of the delhi high court reported in 1983 elt 239.though shri mukherjee referred to the judgment of the supreme court in state of tamil nadu v. p.l. ..... the validity of this provision has been upheld in the j.k. ..... 37, 1976 p. ..... 37 1976 state of tamil nadu v. p.l. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1989SC922; 1989(40)ELT247(SC); JT1989(1)SC458; 1989(1)SCALE257; (1989)1SCC643; [1989]1SCR421; [1989]73STC61(SC)
..... the uttar pradesh fundamental rules shall continue to apply to every member of the tribunal including the president, whether appointed before or after the commencement of the uttar pradesh sales tax (amendment and validation) act, 1983, as they apply to any other government servant:provided that a member of the tribunal including the president, appointed before the commencement of the uttar pradesh sales tax (amendment and validation) act, 1983, may continue as such till he attains the age of sixty years. ..... sales tax (amendment and validation) act, 1985 ..... sales tax amendment and validation act ..... sales tax (amendment and validation) act ..... such order was served on the person concerned at any time before the date of commencement of this section as substituted by the uttar pradesh taxation laws (amendment and validation) act, 1978 (hereinafter in this section referred to as the said date), and the period of one hundred and twenty days for making the application as referred to in this sub-section, as it existed before the said date, had not expired on the said date ..... not have been made final by sub-section (5) of section 39, it may be mentioned that the tribunal after exhaustively considering the contentions of the case allowed the appeal in part and the order of the commissioner of sales tax was modified by holding that the process of repairing and refilling of the cotton bowls of the customers did not amount to 'manufacture' as defined in section 2(e.1) of the act, as amended by the (j.p. ..... 1976 .....
Tag this Judgment!Court : Mumbai
Reported in : [1989]72STC69(Bom)
..... section 9(1)(b) of the haryana general sales tax act as amended by the haryana general sales tax (amendment and validation) act, 1983 was the subject-matter of the controversy. ..... commissioner of sales tax : [1969]3scr490 , which were referred to in kandaswami's case : [1976]1scr38 , were also reproduced. ..... the judicial consensus in regard to identical provision of the taxing statutes of other states was that the tax in question is a purchase tax; that the taxing event is the purchase of the given goods and not their despatch outside the state, which view finds affirmation in the high authority of kandaswami's case : [1976]1scr38 ............ ..... kandaswami : [1976]1scr38 when the state completely succeeded and the observations and conclusions of the madras high court were upset. ..... reference to some of the observations in kandaswami's case : [1976]1scr38 was made as also to those in ganesh prasad dixit v. ..... the observation in that context in kandaswami's case : [1976]1scr38 was also relied upon. ..... the ratio in kandaswami's case : [1976]1scr38 was fully considered in that decision. ..... kandaswami's case : [1976]1scr38 which upheld the ratio of the kerala high court in malabar fruit products company's case [1972] 30 stc 537, the endeavour to distinguish the ratio of these two cases in this judgment of the haryana high ..... kandaswami's case : [1976]1scr38 whereas contrary view as indicated by the madras high court in the same case was negatived. ..... kandaswami : [1976]1scr38 . .....
Tag this Judgment!Court : Gujarat
Reported in : (1984)2GLR1140
..... apply in relation to the assessment, re-assessment, collection and enforcement of any tax required to be collected and paid under the principal act in such state, and by section 9(2) all penalties under the general sales tax laws of any state imposed in pursuance of the provisions of section 9 of the principal act and all acts and things taken or done for that purpose before the commencement of the amending act shall for all purposes be deemed to be and to have always been imposed, taken or done as validly and effectively as if the provisions of sub-section (1) ..... use commercial andtown, village village, other other usesindustries industries --------------------------------------------------------------------------------a 6 6 10 15b 4 4 6 8c 3 3 4 6 d 2 2 3 4e 1 1 1 1--------------------------------------------------------------------------------provided that in respect of lands falling within the urban agglomerations to which the urban land (ceiling and regulation) act, 1976 (act 33 of 1976) applies, assessment at double the rates mentioned above shall, with effect on and from 1st august 1979 be fixed so long as the land in question is not put to non-agricultural use for which permission is granted or deemed to be granted.explanation- for the purpose of ..... union of india : [1980]2scr831 where reservation of 70% of seats for medical graduates from delhi in post-graduate courses run by the delhi university was challenged as violative of articles 14 and 15 of the constitution .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1980]45STC480(P& H)
..... the abovementioned decision of their lordships of the supreme court necessitated the amendment of the central act and thus the parliament by enacting the central sales tax (amendment) act, 1976 (act no. ..... court or tribunal or other authority, all penalties under the general sales tax law of any state imposed or purporting to have been imposed in pursuance of the provisions of section 9 of the principal act, and all proceedings, acts or things taken or done for the purpose of, or in relation to, the imposition or collection of such penalties, before the commencement of this act shall, for all purposes, be deemed to be and to have always been imposed, taken or done as validly and effectively as if the provisions of sub-section (1) had been in force ..... the provisions of section 9(2a) as amended by the amending act are prospective and make all the provisions relating to the offences and penalties (including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence but excluding the provisions relating to matters provided for in sections 10 and 10a) of the general sales tax law of each state, with necessary modifications, applicable, whereas the validation clause, which is retrospective in nature, excludes the application of the provisions of the act relating to the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1989SC572; JT1988(4)SC529; 1988(2)SCALE1418; (1989)1SCC561; [1988]Supp3SCR558
..... the dissenting judges did not express any view on the contention that the principal act was bad for excessive delegation of powers when it was enacted and published, as they were of the view that the subsequent amendment act passed by the pondicherry legislature had the effect of bringing into force in pondicherry a valid act under which the proceedings sought to be taken against the petitioner were fully justified. ..... even though the extension of act 22 of 1972 as amended by act 28 of 1976 is not retrospective and will be effective only from 5-7-1976, the effect of section 3(4) of act xlvi of 1957 is that even orders passed prior to such extension should be deemed to have been passed under the extended amended act. ..... that was a case where this court held that a notification under section 2 part c states (laws) act, 1950 having been issued in 1951 by the central government extending the bengal finance (sales tax) act, 1941 to the state of delhi, the power given by section 2 exhausted itself on the extension of the enactment and could not be exercised again to enable the issue of a fresh notification modifying the terms in which the bengal act was extended. ..... judged by this test, the order passed by sri srivastava who was the prescribed authority after the amendment of act 28 of 1976 will be valid.32. .....
Tag this Judgment!Court : Allahabad
Reported in : [1984]55STC68(All)
..... sales tax act, 1948, in so far as the present controversy is involved, has been invalidated by any court and so section 6 of the amendment act, which is both a validating and exemption clause, has no application ..... sales tax act, 1948; punjab general sales tax act, 1948; bengal finance (sales tax) act, 1941; orissa sales tax act, 1947; east punjab general sales tax act, 1948; assam sales tax act, 1947, and madras general sales tax act, ..... having considered the matter carefully, i am of the view that the word 'purporting' in the context in which it is placed in section 6, sub-section (1), of the amendment act, covers those cases where the legislature enacted the law relating to sales tax within the scope of its legislative competence under entry 54 of list ii of the seventh schedule but which because of judicial interpretation turned out to be in excess of power as otherwise the word would have no meaning where it is placed in ..... further argues that under entry 22 of the notification dated 31st march, 1976, referred to above, the legislature prescribed sales tax on the items mentioned therein including cooked food, etc. ..... of delhi 1980 uptc 326 (sc)they are not liable to payment of sales tax.22. ..... governor of delhi air 1978 sc 1591 and state of himachal pradesh ..... of delhi air 1978 sc 1591 claimed exemption from payment of tax. ..... governor of delhi air 1978 sc 1591 which judgment was reiterated in the review petition reported in northern india caterers {india) ltd. v. ..... governor of delhi air 1978 sc .....
Tag this Judgment!Court : Orissa
Reported in : [1982]50STC200(Orissa)
..... the member, additional sales tax tribunal, has stated this case and referred the following question for our opinion:whether, on the facts and in the circumstances of the case, the member, additional sales tax tribunal, was correct in law to have annulled the penalty levied under rule 8(2) of the central sales tax (orissa) rules, 1957, for the quarter ending 31st march, 1967, in view of the provisions of section 9 of the act 103 of 1976 : [central sales tax (amendment) act] ?2. ..... court or tribunal or other authority, all penalties under the general sales tax law of any state imposed or purporting to have been imposed in pursuance of the provisions of section 9 of the principal act, and all proceedings, acts or things taken or done for the purpose of, or in relation to, the imposition or collection of such penalties, before the commencement of this act shall, for all purposes, be deemed to be and to have always been imposed, taken or done as validly and effectively as if the provisions of sub-section (1) had been in force ..... regional assistant commissioner of sales tax], the validating statute was intended to uphold the levy and on the basis of the same, we must hold that the levy of penalty is not open to challenge. .....
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