Judgment Search Results Home > Cases Phrase: delhi sales tax amendment and validation act 1976 Court: mumbai Page 1 of about 1,348 results (0.170 seconds)

Wipro Products Limited and Another Vs. the State of Maharashtra and An ...

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 . .....

The Tata Engineering and Locomotive Company Ltd. and Another Vs. the S ...

Court : Mumbai

Reported in : (1992)94BOMLR230

..... amended by the maharashtra sales tax (amendment and validating provisions) act, 1984 and the words 'the tax payable by him shall be increased by the levy of additional tax at the rate of 12 per cent of the tax payable by him' are substituted by the words 'the tax payable by him on the sales and purchases at the rates of sales tax or purchase tax, as the case may be, shall be increased by the levy of an additional tax at the rate of 12 per cent of the tax payable by him'. the addition made by the amendment is by inserting the words 'on the sales and purchases at the rates of sales tax or purchase ..... on february 10, 1976, the sales tax department issued a trade circular and paragraph 2 of the circular recites that the additional tax under section 15a-i of the bombay sales tax act, 1959, will be payable on the net amount of tax payable by the dealer, after adjustment of set-off available to the dealer under any of the provisions of the bombay sales tax rules, 1959. ..... . the supreme court observed in the judgment reported in : air1976sc1637 , new delhi municipal committee v .....

M/s. Raj Shipping and Another Vs. The State of Maharashtra, Through th ...

Court : Mumbai

..... it was held in that case that the provisions of section 4(1) read with section 2(g) second proviso, of the bihar sales tax act, 1947 as amended by the bihar sales tax amendment act, 1949 were within the legislative competence of the provincial legislature of bihar. ..... that the petitioner in the alternative urges that the sale in this case is outside the state and within the meaning of chapter ii of the central sales tax act, 1956 and further alternatively pleads that it is exempted from mvat would denote as to how the levy is understood. ..... 61.10) thereafter, in the year 2006, it ultimately led to the government of maharashtra seeking to amend the original section 41(4) by way of maharashtra tax laws (levy, amendment and validation) ordinance 2006 dated 20th june 2006. ..... it is an act to consolidate and amend the laws relating to the levy and collection of tax on the sale or purchase of certain goods in the state of maharashtra. 88. ..... 47.2) in this case, the territorial waters find statutory sanction under the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976 made by parliament. ..... (emphasis supplied) 50.7) the territorial waters, continental shelf, exclusive economic zone and other maritime zones act, 1976 vide section 3 thereof provides that the sovereignty of india has always extended to territorial waters, sea bed and subsoil underlying air space over such waters. .....

New Shakti Dye Works Pvt. Ltd. and Mahalakshmi Dyeing and Printing Wor ...

Court : Mumbai

Reported in : 1984(3)ECC274; 1983LC1142D(Bombay); 1983(14)ELT1736(Bom)

..... the madras legislature then passed an amendment act 7 of 1964 to rectify and remove the defect in the language found by the high court and to validate the past levy and collection of tax in respect of all kinds of non-lubricant mineral oils including furnace oil at the rate specified in entry 47 from april 1, 1964 when act 7 of 1964 came into force. ..... court while considering the meaning of the word 'manufacture' for the purposes of the madhya bharat sales tax act, 1950, held that it was not necessary that there must be a transformation in the materials and that the transformation must have progressed so far that the manufactured article becomes commercially known as another and different article from the raw materials, and all that is necessary is that the material should have been changed or modified by man's art ..... concept of manufacture has been given a very wide meaning, but it is not necessary for us to go into the question as to whether that view is correct or not, because we have already referred to the later decision of the supreme court in delhi cloth and general mills' case : 1973ecr56(sc) and allenbury engineers' case : [1973]2scr257 . ..... 'the supreme court has referred to the earlier decision in delhi cloth & general mills' case and observed that there must be such a transformation that a new and different article must emerge having a distinctive name, character or use. .....

Angelo Pais Vs. the Sales Tax Officer, Vasco-de-gama Ward and ors.

Court : Mumbai

Reported in : 1997(4)ALLMR551; (1997)99BOMLR440

..... 383/88 and 83/92, while drawing our attention to the 46th amendment act and to the goa sales tax (amendment) act 1989, hereinafter called 'local amendment' act submitted that the 46th amendment act does not by itself levy sales tax for the respondents and it is incumbent upon the respondents to bring about the necessary amendments to the goa, daman and diu sales tax act, 1964 hereinafter called as 'the local sales tax act' in order to enable them to levy and collect sales tax on the cooked food and non-alcoholic drinks in the territory of goa. ..... according to shri usgaonkar the 46th amendment act is in the declaratory nature enabling the states to amend their state sales tax acts to enable them to levy and collect the sales tax on supply and service of food stuffs; however, the 46th amendment act by itself does not validate such levy and collection of sales tax by the states on such items, it does not validate recovery of sales tax on food stuffs made subsequent to the 46lh amendment act in the absence of necessary corresponding amendments in the state sales tax acts. ..... governor of delhi : [1979]1scr557 the hon'ble supreme court held that there was no sale when food or drink was supplied to the guest residing in a hotel and the supply of material was essentially in the nature of service provided to the guests and could not be identified as a transaction of sale. .....

Naranga Hotels Private Ltd. Vs. Union of India and Others

Court : Mumbai

Reported in : 1994(1)MhLj983

..... by the maharashtra sales tax (amendment and validating provisions) act (no. ..... the petitioner challenges the validity of the forty-sixth amendment to the constitution and the relevant entries in the bombay sales tax act, 1959 (hereinafter referred to as 'the said act') imposing sales tax on the food articles supplied in the hotel, restaurant, etc. 3. ..... the supreme court has upheld the validity of similar provisions under the tamil nadu general sales tax act, 1959 and the kerala general sales tax act, 1963, in the case of kerala hotel & restaurant association v. ..... by an amendment to the said act, schedule 'c' was amended on and from july 1, 1981 and the tax on food served in hotels and restaurants was levied under entry 22, which reads as follow : '22. ..... 9 of 1984), several amendments were effected to the provisions of the bombay sales tax act. ..... the plain object of the above constitutional amendment was to remove retrospectively the existing defect of want of legislative competence on the part of the state legislature to levy sales tax on supply of food-stuff, etc. ..... the sales tax was being levied upon sales of food articles in hotel/restaurant right since the inception of the sales tax act in the then state of bombay and also in the state of maharashtra. ..... governor of delhi [1978] 42 stc 386 held that no tax can be levied on the supply of food articles in hotel/restaurant on the ground that the transaction is essentially a transaction of service and not a transaction of sale. .....

Jindal Drugs Limited, a Company Incorporated Under the Provisions of t ...

Court : Mumbai

Reported in : 2003(3)ALLMR9; 2003(4)BomCR14; (2002)2BOMLR888; 2004(1)MhLj87

..... in the end of his submission, learned counsel for the revenue tried to defend the amendment to the bombay sales tax act and submitted that addition of entry 26(6) to schedule c-1 of the bombay sales tax act is in accordance with the provisions of the act and it does not in any way violate any of the provisions of the constitution of india as contended by the petitioners. ..... he submits that such a tax legislation is operating in various states and validity thereof has been upheld. ..... he, however, pointed out that the delhi high court while holding that the sales tax is payable on transfer of credit in depb under the delhi sales tax act, has heavily relied on the judgment of the apex court in the case of vikas sales corpn. ..... the petitioners impugned the validity of the said amendment to the bombay sales tax act by way of present petition. ..... the depb is valid for a period of 12 months from the date of issue and can be utilised for the particular purposes as set out in the exim policy for the time being in force. ..... section 22 in this chapter contemplates that no dealer shall, while being liable to pay tax, carry on business as a dealer unless he possess a valid certificate of registration. .....

M/S. Jindal Poly Films Ltd. and Others Vs. the State of Maharashtra an ...

Court : Mumbai

..... , any assessment, review, levy or collection of tax in respect of sales or purchases effected by any dealer or person, or any action taken or thing done in relation to such assessment, review, levy or collection under the provisions of the maharashtra value added tax act, 2002 (hereinafter in this section referred to as the value added tax act ), before the date of the commencement to the maharashtra value added tax (levy, amendment and validation) act, 2009 (hereinafter referred to as the said act ), shall be deemed to be valid and effective as if such assessment, review, levy or ..... corporation could, therefore, have successfully contended in the letters patent appeal that, since the settlement, in so far as it provided for payment of annual cash bonus, was annihilated by the impugned act with effect from april 1, 1975, class iii and class iv employees were not entitled to annual cash bonus for the year april 1, 1975 to march 31, 1976 and hence no writ of mandamus could issue directing the life insurance corporation to make payment of such bonus. ..... the package scheme of incentives of 1964 was followed by amended schemes in 1969, 1973, 1976, 1979 and 1983. ..... a writ proceeding filed before the calcutta high court by the association of employees, a learned single judge issued a writ of mandamus, directing lic to act in accordance with the terms of settlement and a writ of prohibition restraining lic from refusing to pay the cash bonus along with the salary for the month of april 1976. .....

Commissioner of Sales Tax Vs. Khimji Velji and Co.

Court : Mumbai

Reported in : [1985]58STC95(Bom)

..... consequently, in 1976 parliament, by an amending act, amended section 9 by introducing therein sub-section (2a) which inter alia provided that all the provisions relating to offences and penalties of the general sales tax law of each state shall, with necessary modifications, apply in relation to the assessment, collection and the enforcement of payment of any tax required to be collected under this act (that is, the central sales tax act) in such state or in relation to any process connected with such assessment, reassessment, collection or enforcement of payment as if the tax under this act were a tax under ..... the petitioners filed writ petitions in the supreme court challenging the validity of sub-section (2a) inserted in section 9 of the central sales tax act, as aforesaid. ..... one of the grounds on which the said provision was challenged was that as the provision validated penalties levied prior to the coming into force of the amending act it was violative of article 20(1) of the constitution of india. .....

National Organic Chemical Industries Ltd. and anr. Vs. State of Mahara ...

Court : Mumbai

Reported in : [2004]118CompCas556(Bom); (2004)2CompLJ160(Bom); [2004]51SCL629(Bom); [2004]135STC50(Bom)

..... by the maharashtra tax laws (levy and amendment) act, 2002, published on may 4, 2002, section 33c has been inserted into the bombay sales tax act, 1959 ('the bst act' for short), with retrospective effect from july 1, 1981 ..... it was submitted that there are innumerable cases where the legislature amended the law retrospectively and removed the basis of the decision rendered by a competent court and the courts have held that this is within the permissible limits of legislative functions and that validation of the old act or validation of action taken under the old law by amending it retrospectively does not constitute any encroachment on the functions of the judiciary.34 ..... it was submitted that the amending acts often cure an infirmity or defect revealed by the judgments of the court and they validate the past levy and collection of tax by making changes with retrospective effect ..... it was submitted that the legislature need not wait till some court actually decides that the sales tax is required to be refunded or is not to be levied and then come out with a validating law by making the necessary changes in law with retrospective effect. ..... it was submitted that the impugned enactment is not a validating act but is analogous to the same. ..... it was submitted that it was competent to the appropriate legislature to cure the infirmity and pass a validating law so as to make the provisions of the said earlier law (law which was found to be defective) from the date when it (earlier law) was passed .....