Judgment Search Results Home > Cases Phrase: eligible transaction Sorted by: recent Court: allahabad Page 1 of about 152 results (0.023 seconds)

Reliance Industries Limited and Others Vs. State of U.P. and Others

Court : Allahabad

..... ) rules, 1976, may also be used upto the [31st december, 1979] with suitable modifications:] provided further that a single declaration may cover all transactions of sale, which take place in a quarter of a financial year between the same two dealers: provided also that where, in the case of any transaction of sale, the delivery of goods is spread over to different quarters in a financial year or of different financial years, it shall be necessary to ..... in certain circumstances tax avoidance should be brought within the tax net hon'ble supreme affirmed the westminster principle that "where a document or transaction is genuine, the court cannot go behind it to some supposed underlying substances" acceptance of argument of learned senior counsel representing the state ..... (supra) their lordships held that it was duty of the assessing authority to examine each individual transaction and then decide whether it constituted a inter-state sale eligible to tax under the provisions of the act. ..... (supra) is entirely different and seem to be not applicable because of the fact that in the case in hand, the entire sale transaction is in pursuance to covenant prepared in terms of 2008 regulation and contemplates movement of goods from gadimoga to state of u.p. ..... in view of explanation to section 3 of the act, the delivery of goods to a carrier or other bailee for transaction shall be inter-state trade and will be deemed to commence at the time of delivery and terminate at the time when delivery .....

Shree Ambe Electricals Private Ltd. Through Its Director, Sri O.P. Agr ...

Court : Allahabad

Reported in : (2009)20VST425(All)

..... material in which the name of m/s grossav industries, noida was mentioned from such isolated case, it has been inferred that the applicant was found selling goods manufactured by m/s grossav industries, noida on the garb of the eligibility certificate does not appear to be justified.it was explained that both the applicant as well as m/s grossav industries, noida were purchasing packing material from m/s kriti krafts, delhi and inadvertently m/s kriti krafts, delhi had dispatched ..... to save the aforesaid petty amount, no one could take such risk.when the certificate was issued on 21st may, 1991 the inspection dated 23rd march, 1991 was in existence.the eligibility certificate was issued on 21st may, 1991 granting exemption for the period from 12th march, 1990 to 11th march, 996, the order under section 4-a(3) of the act withdrawing the exemption from 19th march, ..... unless a dealer claims exemption from sales tax on the basis of the eligibility certificate, it cannot be held that it has misused the certificate. ..... he further submitted that if the transactions would not have been examined on 23rd march, 1991 the applicant would have successfully claimed the exemption on the goods manufactured by m/s grossav industries, noida.5. ..... the total-tax on such transaction was petty and for which no one can imagine to evade the tax.7. ..... , noida to avail the exemption and, accordingly, the eligibility certificate was cancelled under section 4-a(3) of the act on the ground that m/s protec coating pvt. .....

Capital Power Systems Limited Vs. Commissioner of Trade Tax

Court : Allahabad

Reported in : [2003]131STC445(All)

..... it has held that in the period to which the transaction related, the turnover of the assessee was exempt from the payment of tax because of the eligibility certificate granted to it under section 4-a of 'the act'. ..... 31' issued in favour of the purchaser and countersigned by the seller with full mentioned of the transaction in question was to be accompanied with the goods being transported by the vehicle and the respondent-dealer has always been making defiance of the provisions of the 'act'. ..... the applicant/revisionist could not bring the transaction to disclose to the check-post authority. .....

Kameshwar Prasad Vs. Municiple Board and ors.

Court : Allahabad

Reported in : (1997)1UPLBEC10

..... in the year 1993 on the incumbents to the two posts of executive officer and officer-in-charge, nagar palika, mussoorie being transferred the then officer-in-charge of the nagar palika, mussoorie, suspecting these transactions to be fishy, wrote a letter to the government, pointing out the illegal transfer of these properties in favour of the petitioners and an enquiry was initiated. ..... clearly there existed fiduciary relationship between him and the local body, and this renders the transaction in his favour unconsciouable and, also reveals the reason for the veil of secrecy around the entire matter relating to transfer of these flats, to persons totally ineligible.14. ..... it is not a sheer coincidence, that not one person from the eligible income group in the town of mussoorie for whose people the scheme primarily was, the district of dehradun, or the state of u. p. ..... not an iota of evidence has been produced to indicate that their income was such as to render them eligible to offer bid in the matter of sale of the flats in question. ..... they were fully eligible to seek allotment and transfer of these flats meant for the middle income group and, in any case, the impugned orders are unsustainable having been passed without affording any opportunity to show cause.6. .....

Baikunt Lal Pandey and Others Vs. Rajendra Prasad Pandey and Another

Court : Allahabad

..... from the above facts as are existing on record ram katore pande cannot be held to be eligible and competent to be appointed as receiver of this private temple for the reason of his himself being a trustee and a government ..... he being a government servant shall be involved in diverse financial transactions relating to the temple for which he can be made responsible in the event of loss or any financial irregularity alleged or investigated or proved. ..... it is stated that ram katore pande has undertaken to work as receiver without any remuneration but his duties as receiver necessarily makes him involved in financial transactions in the management of the affairs of the temple. ..... allegations are neither specific nor any incident or particular transaction has been cited. ..... in either case the court has to see the eligibility, suitability and competency of the person who has to be appointed as a receiver. ..... he further states that ram katore pande is not eligible person since he is a government employee working as a teacher in an educational institution run by the basic shiksha ..... case a person who is not suitable not eligible or not competent the court need not appoint him ..... prayer has been addressed by the court in the impugned order when it was considering the suitability, eligibility and competency of mahesh chandra chaturvedi. ..... when the court has accepted a majority decision of the trustees it has always first considered the suitability and eligibility of the person so selected by the trustees. .....

industrial Cables (India) Ltd. Vs. State of U.P. and anr.

Court : Allahabad

Reported in : [1998]111STC35(All)

..... is further submitted that the only course open to the opposite parties was that in case it was thought that eligibility certificate was wrongly issued to the purchasing dealer it was open to the authority either to proceed to cancel the eligibility certificate issued to him or to realise the amount of tax from the purchasing dealer, if legally permissible under the ..... as observed earlier in case it is found that the authority has passed any wrong order in granting eligibility certificate or in case it has been misused by the purchasing dealer, the appropriate steps as may be permissible under the law, to undo the wrong ..... steps can always be taken as may be permissible under the law against the holder of eligibility certificate or the officer making a wrong order but section 21 of the act is not ..... to observe that the case of the opposite parties does not seem to be that the eligibility certificate furnished, was false or fake but if at all fault lay with the authority granting eligibility certificate providing total exemption in place of concessional rate. ..... was the duty of the assessing authority to check and see as to whether the eligibility certificate issued to the purchasing dealer was rightly issued or not. ..... the procedure as prescribed for such transactions, is that the purchasing dealer, has to furnish form 3-kha as prescribed under the rules to ..... who made purchases from the petitioner, as indicated above, held eligibility certificate issued to them under section 4-b(2) of the u.p. .....

Hindustan Commercial Bank Ltd. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Reported in : AIR1965All474

..... what mohammad ismail and the bank did was to have executed one document which was to cover the present as also future transactions and which dispensed with the necessity of executing a similar power of attorney every time that a contract was taken by mohammad ismail.the question as to what is a 'charge' was considered in national provincial and union bank of england v. ..... it is not necessary to give a formal definition of a charge, but i think there can be no doubt that where in a transaction for value both parties evince an intention that property, existing or future, shall be made available as security for the payment of a debt, and that the creditor shall have a present right to have it made available, there is a ..... but that would not, in our judgment, make any difference because the sum and substance of the transaction evidenced by the power of attorney (ex. ..... ' there cannot be any manner of doubt that the transaction evidenced by the power of attorney (ex. ..... even where a transaction does not amount to legal assignment for want of due formalities, english law recognises equitable assignment under which a right is created in favour of the assignee. ..... it has a right to make remittances by bills or otherwise, and to take those precautions which will render the transaction safe. ..... the government is to pay the debts of the union, and must be authorised to use the means most eligible to effect that object. .....

Rai Bareilly Flour Mills Vs. Trade Tax Tribunal

Court : Allahabad

Reported in : [2004]137STC105(All)

..... order may be set aside either on its own or on the application of the dealer, by assessing or appellate authority having jurisdiction within one year of the receipt by him of the copy of the order granting such eligibility certificate or march 31, 1995, whichever is later, and a fresh order may be passed according to law :provided that where the application under this sub-section has been made by the dealer within the period aforesaid, ..... 1977 uptc 74 has held that where assessment order was passed treating the contract as works contract, subsequently similar transaction of the assessee in earlier years declared by high court as sales liable to tax, initiation of rectification proceeding ..... suo motu power to the assessing and the appellate authorities and not prescribing any period of limitation is to give preference to eligibility certificate over the assessment and appellate orders passed during the intervening period. ..... it is a matter of common experience and knowledge that the grant of eligibility certificate consumes a considerable period of time and the assessing authority without waiting for the final outcome of the application of the eligibility certificate passes assessment orders so that the assessment order is passed within the ..... as to whether it can be said in the light of the eligibility certificate that there is an error apparent on the face of record in the order of the tribunal as the eligibility certificate has been granted to the petitioner-dealer subsequently. .....

Commissioner of Income-tax Vs. J.K. Charitable Trust

Court : Allahabad

Reported in : [1992]196ITR31(All)

..... relevant directions contained in the appellate order remanding the assessment proceedings to the income-tax officer, the income-tax officer exceeded his jurisdiction in considering and adjudicating upon three new issues relating to the eligibility of the trust for exemption, although the said issues were neither considered in the relevant original assessment nor were the subject-matter of directions by the appellate authority while setting aside the said original ..... whether, on the facts and in the circumstances of the case, the tribunal was correct in law in holding that the second proviso to section 13(1)(c) of the income-tax act, 1961, did not save the transactions for use of application of funds made before june 1, 1979, from the disability arising under section 13(2)(h) of the said act ?' 3. ..... whether, on the facts and in the circumstances of the case, the transactions carried on by the assessee in shares would disentitle the assessee from being treated as a charitable institution within the meaning of section 2(15) of the income-tax act, 1961 ? 8. ..... was controlled by the authors of the assessee-trust, the transactions fell within the mischief of section 13(2)(h) of the act. ..... it is not suggested that it was a bogus plea or that it was not a bona fide transaction. .....

Bhim Shankar Vs. Union of India (Uoi) and anr.

Court : Allahabad

Reported in : AIR1984All77

..... kishan oil factory to this effect who replied that they did not authorise you to place demand and you placed the indent on your own accord as such they are not concerned with this transaction and the demurrage accrued. .....