Court : Supreme Court of India
Reported in : AIR1990SC781; [1991]188ITR402(SC); JT1989(4)SC229; 1989(2)SCALE982; (1990)2SCC71; [1989]Supp1SCR510; [1990]76STC71(SC)
..... after the aforesaid decision of the high court, the haryana legislature intervened and enacted the haryana general sales tax (amendment & validation) act, 1983 by which section 9 of the principal act was amended as follows;-amendment of section 9 of haryana act 20 of 1973 -- in section 9 of the principal act,-(a) in sub-section (1), -(i) for clause (b), the following clause shall be substituted and shall be deemed to have been substituted for the period commencing from the 27th day of may, 1971, and ending with the 8th day of april, 1979, namely:'(b) purchases ..... 1875-76 of : [1976]1scr38 , this court while dealing with section 7a of the tamil nadu (amendment) act, observed that it was at once a charging as well as a remedial provision. ..... it may be mentioned that sub-section (i) of section 9 of the act had been introduced by the haryana act, 55 of 1976 in the act. ..... in respect of the assessment years 1976-77 to 1979-80, these questions were considered by the punjab and haryana high court, and the writ petitions were decided in favour of the appellant on december 4, 1982. ..... tewatia drew our attention to the observations of this court in kandaswami's case : [1976]1scr38 (supra) to prove that the observations in malabar fruit products co. v. ..... as mentioned before, reference has been made to the decision of kandaswami's case : [1976]1scr38 (supra), where this court dealt with section 7a of the tamil nadu act, which was not identical but similar to section 9 of the act. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1997SC1252; JT1997(2)SC243; 1997(1)SCALE720; (1997)3SCC410; [1997]1SCR24; [1997]105STC4(SC)
..... sales tax (amendment and validation act 1976 u.p. ..... counsel submitted that the lucknow bench of the allahabad high court was fully justified in holding that the transactions are exigible to tax under the state sales tax act and also in holding that the judgment of this court in, chiller mai's case stands practically overruled.17. ..... in, dewan's breweries case : [1979]3scr568 (supra), the question for consideration was whether the supplies of indian made foreign liquor by distilleries and brewery company from its wholesale depots to permit holders on the permit issued by the excise and taxation officer are sales and liable to sales tax under the punjab general sales tax act, 1948. ..... sales tax act which deals only with first purchase does not affect this period.from 2-9 1976 to 30-4-1977 tax on foodgrains was at the point of sale to consumer. ..... the state of bihar treated the transaction as a sale and levied tax thereon under the bihar sales tax act, 1947. ..... we have held that the transactions in question are all sale and exigible to tax under the slate sales tax act. ..... sales tax act and, if so, are the assesses liable to pay sales lax on the price for wheat supplied to the regional food controller. ..... sales tax act as well as that of section 3-f of the act on the ground that the said provisions are discriminatory, arbitrary and unreasonable.12. .....
Tag this Judgment!Court : Allahabad
Reported in : [1977]40STC141(All)
..... sales tax (amendment) act, 1971 : before amendment after amendment section 10(3)(i) section 10(2)the revising authority or the revising authority orany additional revising authority an additional revisingmay, for the purposes of authority, on an applicationsatisfying itself as to the of the commissioner of saleslegality or propriety of any order tax aggrieved by any ordermade by any appellate or assessing made by an assessing orauthority under this act, in its appellate authority,discretion, call foror on the or ofany other personapplication of the commissioner aggrieved by an ordersales tax or the person aggrieved, and examine, either on itsthe ..... sales tax (amendment) act. ..... sales tax (amendment) act of 1970 came into force. ..... sales tax (amendment) act, 1970 (u. p. ..... and berar sales tax act, 1947, as amended by the m. p. ..... sales tax act, 1948, was amended by the u. p. ..... sales tax act and under the central sales tax act for the years 1963-64 and 1964-65. ..... (4) whether the finding of the assistant commissioner (judicial), sales tax, that the two firms were separate firms could be reversed in law by the additional judge (revisions), sales tax, when no revision had been filed against that part of the finding by the state and the only dispute before the additional judge (revisions) was that the firm at sirsaganj was not acting as an agent of the applicant-firm ?2. .....
Tag this Judgment!Court : Allahabad
Reported in : (1977)6CTR(All)45
..... sales tax (amendment) act, 1971 :before amendment after amendment section 10(3)(i) section 10(2)the revising authority or the revising authority or any additional revising authority an additional revising may, for the purposes of authority, on an application satisfying itself as to the of the commissioner of sales legality or propriety of any order tax aggrieved by any order made by any appellate or assessing made by an assessing or authority under this act, in its appellate authority, discretion, call foror on the or ofany other person application of the commissioner aggrieved by an order sales tax or the person ..... sales tax (amendment) act. ..... sales tax (amendment) act of 1970 came into force. ..... sales tax (amendment) act, 1970 (u. p. ..... aggrieved, and ..... and berar sales tax act, 1947, as amended by the m. p. .....
Tag this Judgment!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. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1968]21STC276(P& H)
..... for which the respondent-firm was sought to be assessed, the act was amended by the punjab general sales tax (amendment) act, 1962 (punjab act no. ..... the 2nd june, 1962, and, therefore, unless there is a specific provision charging sales tax retrospectively the firm cannot be made liable to pay the sales tax retrospectively; and (ii) that the best judgment assessment which was made on 21st september, 1962 ..... assessing authority proceeding to assess the respondent to sales tax with effect from 1st april, 1959 to 31st march, 1960, was challenged, and as would appear from the judgment of the learned single judge, two contentions were advanced before him, namely-(i) that the petitioner was exempted from the levy of sales tax under section 6 of the punjab general sales tax act and that the exemption was withdrawn by punjab act 8 of 1962, which came into force on ..... while holding that the legislature could validly impose a tax retrospectively, was of the view that the authorities could not recover a tax retrospectively by recourse to the deeming provision which merely withdrew the exemption and that he could not attribute to the legislature an intention to take away the exemption enjoyed by persons who were lawfully exempted previously from the payment of tax under act. .....
Tag this Judgment!Court : Kerala
Reported in : [1964]15STC620(Ker)
..... by any officer, authority or tribunal shall for all purposes be deemed to be, and to have always been taken, passed and done in accordance with law, and all such proceedings, orders and acts may be continued as if taken, passed and done under the said act as amended by this act:it is clear from the section that what we are concerned with is not an independent act imposing a tax but an amending act making changes in the general sales tax act ..... 1 of 1964) and the general sales tax (validation) act, 1964 (act no. ..... or without shells, coconut or copra made on or after the 1st day of april, 1958, and before the 1st day of april, 1963, shall for all purposes be deemed to be, and to have always been, validly assessed, levied or collected as if they were assessed, levied or collected under the said act as amended by this act; and(b) all proceedings taken, orders passed and acts done for the assessment, levy and collection of tax on the purchases of the goods specified in clause (a) during the period specified in that clause .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1986]63STC40(AP)
..... . therefore, we hold that section 6 of the constitution (forty-sixth amendment) act, 1982, is constitutionally valid and sections 6 and 38 of the andhra pradesh general sales tax (amendment) act, 1985, do not in any way offend articles 14, 19 and 21 nor are they violative of articles 11, 265 and 300-a. 40 ..... . the other question that arises for consideration is whether the imposition of tax from 2nd february, 1983, the date on which the constitution (forty-sixth amendment) act, 1982, came into force, to 10th april, 1985, the date on which the andhra pradesh general sales tax (amendment) ordinance, 1985, was promulgated by the governor, is legal and valid ..... . governor of delhi : [1979]1scr557 that the supply or service of food in the hotels, restaurants and eating houses did not amount to a sale and as such not taxable under the sales tax act, this court held in durga bhavan's case [1981] 47 stc 104 that sales tax was not leviable on such transactions ..... . governor of delhi : [1979]1scr557 that the supply or service of foodstuffs in the hotels, restaurants and eating houses will not come within the definition of 'sale', it was held that tax could not be levied on such transactions ..... . governor of delhi : [1979]1scr557 was rendered by the supreme court and before 2nd february, 1983 ..... governor of delhi : [1980]2scr650 : '........... ..... governor of delhi : [1979]1scr557 : '....... .....
Tag this Judgment!Court : Delhi
Reported in : 1995IIIAD(Delhi)933; 60(1995)DLT84
..... out in schedule for the financial years 1990-91 and 1991-92 were valid sales effected in the respective towns of sates/union territories of haryana, chandigarh and daman and the said sales were effected outside the national capital territory of delhi and were not liable to sales tax under delhi sales tax act, for a mandatory injunction to cancel the letters of the department dated 20.7.1992 and 24.9.1992 annexure 'a' and 'c' and for directing defendants 1 to 3 not to act upon the same and not to make any assessment order in respect of transactions sought to be ..... fact that the period there related to 1950-51, that the decision of the supreme court in bengal immunity case 1955 (2) sc 603 came later, that subsequently, the provisions of article 286 of the constitution were amended in 1956 and the central sales tax act,1956 was enacted, in our opinion, make no difference. ..... the amendment applications raised the questions, one was about validity of section 67 which barred a suit to set aside an assessment and the other to permit the plea to set aside the assessments made after the ..... are mentioning these facts to make it clear that the respondents/plaintiff cannot again be permitted to raise contentions about the maintainability of the suit in case the amendment applications questioning section 67 and questioning the assessments, since filed by the plaintiff i.a 466/94, i.a.6556/94 etc. ..... view of the said demand notices, the petitioner moved for amendment of the plaint by filing is 6556/94. .....
Tag this Judgment!Court : Delhi
Reported in : [2003]131STC372(Delhi)
..... amendments introduced by the notification have attained statutory force on the passing of the delhi sales tax (second amendment) act, 2000 (delhi act ..... such a tax could be imposed.and then it is argued that a sales tax being an indirect tax, the seller who pays that tax has the right to pass it on to the consumer, that a law which imposes a sales tax long after the sales had taken place deprives him of that right, that retrospective operation is, in consequence, an incident inconsistent with the true character of a sales tax law, and that the validation act is thereforee not a law in respect of tax on the sale of goods, as recognised, and it is ultra ..... , imposing a sales tax, or validating the imposition of sales tax, when the seller is not in a position to pass it on to the consumer, is a matter of policy and does not affect ..... supplies and disposals seems to be unwittingly committing the offence, we have no hesitation but to issue a writ directing that the sale to the petitioner will be without charging sales tax provided that a valid st-1 ..... appropriate assessing authority, until such time as all the returns for the return period commencing from the date of validity of this certificate of registration are furnished and tax due according to such return is paid by him: provided further that the appropriate assessing authority, subject to such conditions and restrictions, as may be imposed by the commissioner, issue to applicant dealer, declarations forms for which requisition account .....
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