Court : Orissa
Reported in : 107(2009)CLT716; (2009)25VST304(Orissa)
..... (3) the last purchase must have been made for the purpose of complying with the pre-existing agreement or order.only when these conditions are fulfilled, the transaction falls under section 5(3) and such preceding sale is entitled to exemption under sub-section (3) of section 5.8. ..... being aggrieved by the said order, second appeal was carried to the tribunal, wherein the learned tribunal upheld the view expressed by the first appellate authority observing that the transaction of purchase made by the indian export houses are penultimate purchase. ..... thus, the transaction of purchases made by the indian export houses are penultimate purchases. ..... the purchases made by the petitioner-assessee cannot be deemed to be the transaction in course of export. .....
Tag this Judgment!Court : Orissa
Reported in : 2008CriLJ2341
..... the bank while enquiring into his solvency and eligibility relied on the valuation report submitted by accused no. ..... as the transaction of the loanee was satisfactory as per the observation of the bank, accused no. .....
Tag this Judgment!Court : Orissa
Reported in : 105(2008)CLT21; 2008(1)OLR18; (2008)14VST509(Orissa)
..... to determine the issue it is necessary to decide who is the seller in the present transaction and what is the valuable consideration paid by the purchaser-petitioner to the seller for purchase of tamarind during the relevant period of lease. .....
Tag this Judgment!Court : Orissa
Reported in : 105(2008)CLT32; 2007(2)CTLJ463(Ori)
..... it is further stated that since the petitioner could not qualify in the technical bid evaluation, as it failed to fulfill the eligibility conditions prescribed in the tender document, the technical sub-committee and the tender committee are justified in rejecting the petitioner's tender and recommending to disqualify the technical bid of the petitioner. ..... , the method and motive of a decision of entering or not entering into a contract, are subject to judicial review on the touchstone of relevance and reasonableness, fair play, natural justice, equality and non-discrimination in the type of the transactions and nature of the dealing as in the present case.in tata cellular v. ..... of india laying down that the qualification or eligibility criteria, would be based entirely upon the capability and resources of prospective bidders to perform the particular contract.the petitioner has further stated that on coming to know that the state govt. ..... or registered private parties having eligibility criteria for printing of eals and supply of the same to govt. .....
Tag this Judgment!Court : Orissa
Reported in : 2007(II)OLR595
..... petitioner cannot claim equity with them.since the council was not aware of the fact that kamaldeep singh, kaushik prakash, bikram topno, santosh kumar nayak and suraj eka were not eligible for promotion from class-xi to class-xii they were allowed to fill up forms to appear in the final i.sc.examination. ..... examination, the council is estopped from questioning his eligibility for promotion from class xi to class xii and appearing in ..... this stage, it is estopped from questioning his eligibility for promotion and his competency in appearing annual i.sc. ..... party no, 4 for onward transaction of the same to the council to appear in annual i.s.c.examination, 2007 which was scheduled to be held in the month ..... of clause (a) of the proviso to rule 31 is statutory and goes to the root and operates to take away the eligibility or right or title of the petitioner to appear in the b.sc. ..... cannot be ordered without regard to the eligibility of the candidates.in the decision haripada das ..... submitted that chapter l(iv)(7) of the guidelines for affiliation to the council ('guidelines' in short) stipulates that the eligibility of candidates for admission to the i.sc. ..... the petitioner was not eligible to be promoted to class xii in terms of the examination regulations and affiliation guidelines of the council since he passed only in three subjects in class xi ..... according to the petitioner, he being eligible to get promotion from class xi to class xii has rightly been promoted and as such annexure-12 deserves to .....
Tag this Judgment!Court : Orissa
Reported in : [2007]292ITR175(Orissa)
..... . in so far as the alternative plea is concerned, we are in complete agreement with the contention of the appellant that the mere reflection of transactions in two separate or distinct accounts in the books of the company do not by itself qualify for distinctly different treatment and since both, i.e ..... shri ratho advanced an alternative argument without prejudice to the earlier contentions, that in the event of any of the heads of income of interest would fail to pass the test of eligibility under section 80hh(1), in that event, he contended that the profit and loss account of the assessee shows that rs. ..... cit : [1990]183itr1(sc) to the following effect (page 15):if, instead of the transaction being reflected in two separate or distinct accounts in the books of the partnership, they were in one account...partake of the same character.19. ..... (2) there is no doubt that the provision of section 80hh is applicable to the instant case and the only dispute relates to quantum of income eligible for such relief. .....
Tag this Judgment!Court : Orissa
Reported in : 104(2007)CLT89
..... in so far as the alternative plea is concerned, we are in complete agreement with the contention of the appellant that the mere reflection of transactions in two separate or distinct accounts in the books of the company do not by itself qualify for distinctly different treatment and since both, i.e. ..... shri ratho advanced an alternative argument without prejudice to their earlier contentions, that in the event of any of heads of income of interest would fail to pass the test of eligibility under section 80hh(1), in that event, he contended that the profit and loss account of the assessee shows that rs. ..... cit effect: : [1990]183itr1(sc) to the following effect:if instead of the transaction being reflected in two separate or distinct accounts in the books of the partnership, they were in one account partake of the same character.drawing an analogy from the aforesaid judgment, shri ratho submitted that both, the ..... (2) there is no doubt that the provision of section 80hh is applicable to the instant case and the only dispute relates to quantum of income eligible for such relief. .....
Tag this Judgment!Court : Orissa
Reported in : 2007CriLJ2683; 2007(I)OLR611
..... as a whole reveals an alleged transaction of 'loan' between the informant and pradeep satpathy (son of the present appellant) and contains the following allegations:(i) the informant claims that pradeep satpathy had informed him that his father (present appellant) .....
Tag this Judgment!Court : Orissa
Reported in : (2008)11VST844(Orissa)
..... for both the parties, the essential issue to be resolved in the present case is:whether the 'deciding criterion' for determination of the quantum/ extent of exemption in terms of 1989 ipr is to be limited only to the transaction of sale of goods by an assessee under the orissa sales tax act and/ or whether the quantum of exported goods ought not to be taken into consideration while stipulating the quantum/extent of exemption19. ..... he further submits that although the main prayer is for issuing amended eligibility certificate by the director of industries, the petitioner actually seeks exemption for transactions which the petitioner has not admitted to be ost transactions in its returns filed before the assessing authorities and therefore, exemption in respect thereof ..... or 'goods the petitioner is licensed to manufacture or has manufactured' or 'sales of any product covered by assessee's industrial licence' or 'the goods that can be produced against installed capacity', but exemption of 'tax liability' in respect of admitted transactions, under the act, on sales of goods from out of the actual production, against installed capacity or licensed capacity. ..... submit that the petitioner in its applications submitted from time to time admitting the transactions of sales to be made referred to the letter of permission or the quantity permitted to be sold within the dta does not, at all in law, supply any connection to the issue of the certificate of eligibility to exemption under the s.r.o. .....
Tag this Judgment!Court : Orissa
Reported in : (2007)9VST95(Orissa)
..... the incentives available to new industries in order to fulfil its objectives (vide part ii, page 19), claimed that the petitioner-company duly fulfilled all the objectives and therefore, it was issued with a certificate of eligibility both in form e(96) (annexure 3) as well as certificate of eligibility on sales tax concession on purchase of raw materials, machinery, spare parts, packing materials and finished products under ipr, 1996 (new units) in form ii (annexure 4) issued by the director of industries, orissa ..... we are dealing with the periods of 1999 to 2000, 2000 to 2001 and 2001 to 2002 during which the petitioner-company carried out its transaction, the certificate of eligibility granted by the industries department remained valid. ..... the general manager, district industries center, bhubaneswar issued form ii to the petitioner-company vide annexure 2 declaring therein that the petitioner is eligible for exemption of sales tax on machinery, spare parts, raw materials, packing materials and finished products for a period of five years with effect from january 8, 2000 to january 7, 2005 under ipr 1996 for a period ..... certified by the director of industries on march 29, 2001 to be a 'priority industry' within the meaning of paragraph 2.7 of the ipr 1996 and the director of industries has issued necessary certificate in form e(96) declaring the petitioner-company to be eligible for all the sales tax incentives available under the ipr 1996 under the category of 'priority industry'. .....
Tag this Judgment!