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East Coast Breweries and Vs. Commissioner of Commercial Taxes

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2006)144STC361Tribunal

..... article 14 states, "the state shall not deny to any person equality before the law or equal protection of the laws within the territory of india". ..... article 14 states: "the state shall not deny to any person equality before the law or equal protection of the laws within the territory of india". ..... article 14 of the constitution provides for equality before the law and equal protection of the law. ..... the equal protection means, the right to equal treatment in similar circumstances, both in the privileges conferred and the liabilities imposed. ..... equal protection means the right to equal treatment in similar circumstances, both in the privileges conferred and in the liabilities imposed, but this principle does not take away from the state the power of classifying persons for legitimate purposes. ..... the classification thus made, is fanciful and clearly unjust and offends the rule of equality under article 14 of the constitution. .....

Damodhar Cement and Slag Ltd. and Vs. Assistant Commissioner,

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2007)8VST475NULL

..... (ii) the article 14 of the constitution of india provides that the state shall not deny to any person equality before the law or the equal protection of the laws within the territory of india. ..... it is equally true that promissory estoppel cannot be used to compel the government or the public authority to carry out a representation or promise which is contrary to law or which was outside the authority or power of the officer of the government or of the .....

M.R. Dairy Products Pvt. Ltd. and Vs. S.S. Gain, C.T.O., Central

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2001)123STC329Tribunal

..... this article provides protection against arbitrary classifications denying equality before law or the equal protection of law. ..... again, search itself does not amount to deprivation of the dealers' right to own and possess goods which he deals in, and cannot be said to be infringing the right protected by article 19(1)(g) of the constitution of india. .....

V.J. Suraiya Vs. Additional Commissioner,

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2002)127STC575Tribunal

..... state of karnataka, reported in [1999] 112 stc 93 (kar) it was held,-- "article 14 of the constitution of india provided that the state shall not" deny to any person equality before the law or the equal protection of laws within the territory of india. ..... our constitution has provided for equality before the law and equal protection of the law. ..... taxation law is no exception to the doctrine of equal protection. ..... our fathers of the constitution intended that the law should be protected equally to all. ..... thus, there is no equality and uniformity within same class by promulgation of ordinance. .....

Haroon M. Adam Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2001)121STC134Tribunal

..... such levy is said to be colourable, because it is levied on the ground that : (i) the union does not give a share of additional customs duty to the state and, (ii) the state wants to give protection to sugar industry of the country.5. ..... both indigenous and imported sugar "being equally counter-balanced by excise, additional excise, cess and additional customs duty in addition to a basic duty of c.i.f. ..... it protects also intra-state trade or movement. ..... as regards the additional customs duty levied on imported, foreign-made, sugar under the customs tariff act, 1975, it appears that levy of additional customs duty has been made equal to excise duty. ..... if there is equality and uniformity within each group, the law would not be discriminatory. ..... 5) levied by notification dated april 28, 1998 an equal amount, rs. .....

Barindranath Chowdhury Vs. Commercial Tax Officer, Howrah

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)120STC79Tribunal

1. in this application under section 8 of the west bengal taxation tribunal act, 1987, the applicant has challenged the order of assessment for four quarters ending on march 31, 1980 under the bengal finance (sales tax) act, 1941 (in short "the 1941 act") in respect of partnership firm (in short "the firm") of which he is a partner, and has challenged the orders in appeal and revision passed in respect of that assessment.2. the firm, the new supply agency, is a dealer registered under the 1941 act and carries on business of reselling various engineering stores. for the period of four quarters ending march 31, 1980 (hereinafter called "the relevant period") it had submitted returns, but these were not in time and were delayed by about four years.however, payment was made in time of taxes which he thought were due from it. assessment for the relevant period was made by the commercial tax officer, howrah, respondent no. 1, on february 6, 1984. at the time of hearing for this purpose the applicant could not produce the declarations in form xxiv and form x. therefore respondent no. 1 did not give any benefit under section 5(1)(bb) of the 1941 act. the applicant claims that at this hearing the applicant had prayed for adjournment on the ground that the file containing declaration forms was not readily traceable at that time. this prayer, we have been told, was made only orally and not in writing. the respondent no. 1 allegedly not only rejected the prayer, he even did not record .....

Vst Distribution, Storage and Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)118STC515Tribunal

..... state of kerala air 1976 sc 182, in which it was held that luxury tax under the kerala act was violative of article 401, but the act was protected under article 404(b), since the assent of the president of india had been obtained.in that particular case, it was held that cigarettes are luxury items within the meaning of entry 62 ..... the levy is in no way linked with importation and is a single point tax.the revenue also invoked the protection of article 404(a), as no discrimination has been made as to rate of tax between stock of goods imported and ..... the provisions of the luxury tax act of west bengal, however, are clearly distinguishable, because these provisions equally apply to importers as well as local manufacturers.the point of taxation under the luxury tax act is neither importation, nor sale, but stocking of goods, and the scheme of the luxury tax act shows ..... , if a state legislation violates article 401, it can be protected only if the requirements of clauses (a) and (b) along with the ..... since, however, the levy of tax was protected by article 404(b) of the constitution, inasmuch as the assent of the president was given subsequent to the passing of the bill by the legislature in terms of article 255 of the constitution, the validity ..... of argument that the imposition of luxury tax under the act is within the state's legislative competence, the legislation being violative of article 401 is liable to be struck down unless it can be protected under article 404 of the constitution. .....

Alembic Chemical Works Co. Ltd. Vs. Commercial Tax Officer,

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1994)95STC44Tribunal

..... if arguments of wide amplitude and generality advanced on behalf of the applicant to the effect that concentrated protein is equal to drug or medicine are accepted, ignoring the fundamental distinction, it may be impossible in most cases to distinguish a food from a drug or medicine. ..... shri venugopal suggested that we might issue appropriate directions to the university to protect the interests of the students. .....

Milk Food Limited and anr. Vs. Commercial Tax Officer,

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1991)81STC67Tribunal

..... ghosh, on the other hand, argued that the average common man whose interests were sought to be protected by enumerating the exempted items from serial 1 up to 11 of schedule i would clearly suggest that the expression "milk" as used in item 11 was nothing other than milk in liquid form as ordinarily understood by the common man and not ..... allahabad high court held that as section 4(a) of the u.p.sales tax act, 1948, has granted exemption on sale of milk in any form and, therefore, even if various forms of milk are different commercial commodities, the exemption equally applies to all those commodities.24. .....

Jindal (India) Limited Vs. Deputy Commissioner, Commercial

Court : Sales Tax Tribunal STT West Bengal

..... the oil on the steel surface serves as lubricant during cold reduction besides protecting the product from rusting. .....