Court : Sales Tax Tribunal STT West Bengal
Reported in : (1990)78STC441Tribunal
..... sale of tins. another case referred to was reported in [1986] 62 stc 61--a decision by single bench of the calcutta high court in the case of indian explosives ltd. v. state of bihar. the only question that arose for determination was whether the cost of freight or delivery of naphtha could be included in the sale price ..... of sale comprising 848 dozen of bottles of beer. the contention that the security deposits in respect of bottles is an actionable claim within the meaning of section 3 of the transfer of property act, is unfounded. there was no regularity of return of the goods, namely, the bottles, within a certain period of time as is commonly stipulated in ..... that the security deposit could not form part of the sale price and that, at most, it could be an actionable claim within the meaning of section 3 of the transfer of property act.actionable claim means a claim to any debt, other than a debt secured by mortgage of immovable property or by hypothecation or pledge of movable property .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2002)125STC450Tribunal
..... to the company, the processing of lpg in its plant includes various stages of refining of the gas, blending the same with mercaptan as per specific requirement under the indian explosives act and the ultimate bottling of the refined lpg in cylinders for public consumption. in the opinion of the company, such bottling of lpg thus constitutes a manufacturing process. it alleges ..... .3. the issue before us is whether the process of bottling lpg into cylinders constitutes a manufacturing process. the expression "manufacture" has been defined in sub-section (17) of section 2 of the 1994 act. the sub-section reads thus : "(17) 'manufacture', with all its grammatical variations and cognate expressions, means producing, making or extracting any goods, and includes blending of tea, but does .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1990)78STC72Tribunal
..... was imposed by the concerned commercial tax officer, holding that car air-conditioners were accessories of motor cars and therefore were goods notified under section 4a of the said 1941 act.hence this application challenging the seizure and penalty.3. the case of the respondent is that although car air-conditioners are "air-conditioners" ..... hindustan motors ltd. have been using the same in "contessa classic" motor cars manufactured by them. the term "accessories" notified under section 4a has not been defined in the 1941 act or the rules made thereunder or in the relevant notifications. neither party has taken the position before us as to the meaning given ..... s.k. chakraborty, appearing for the applicant, conceded that any particular goods specified in schedule ii of the 1941 act may be specified as notified goods in exercise of the powers under section 4a of the same act.6. the only point for determination is whether car air-conditioners are included in the item "accessories" appearing in .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1990)76STC241Tribunal
..... to maintainability of writ petitions under article 226 of the constitution of india. the revision before the additional commissioner was filed by the applicant by virtue of section 20 of the bfst act, 1941. it is not possible to agree with mr. bose that the revisional authority is incompetent to interpret rule 3(66). in fact, he is ..... . the material part of rule 3(66) as amended, is quoted below : "3. in calculating his taxable turnover a dealer liable to pay tax under section 4 or 8(3) of the act may deduct from his gross turnover, his turnover on the following, namely :-- (66) (i) sales by a newly set up small-scale industry of goods ..... be disposed of along with the application for the period from april 1, 1984 to march 31, 1985.14. we, therefore, allow this application under section 8 of the west bengal taxation tribunal act, 1987, without costs. we direct the assistant commissioner (respondent no. 1) to forthwith grant renewal of the eligibility certificate to the first applicant for .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1990)76STC14Tribunal
..... incidence of tax. therefore, apart from other provisions of the constitution, sub-clause (vd) shall have to be consistent with article 286(3) and section 15 of the cst act. on behalf of the applicants reliance was placed on a good number of decisions of the supreme court, the latest being the case of builders association of ..... said to be unreasonable discrimination. the learned state representative repelled these arguments by saying that iron and steel had to be declared as notified goods under section 4a of the bfst act because the state government was of the opinion that there is appreciable evasion of tax in respect of such goods. that being so, he argued, ..... the state representative, however, explained that sub-clause (va) continues to apply to declared goods of special importance in inter-state trade or commerce under section 14 of the gst act other than iron and steel and also to such iron and steel as are purchased by a dealer from an unregistered dealer. he explained that iron and .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1990)76STC155Tribunal
..... transporter to attend in person or by an agent for determination of the value of the seized notified commodities and to levy penalty under sub-section (2) of section 7 of the act. the notice apparently suggests that the only consideration weighing with the authority concerned is to determine the value of the goods for the purpose of ..... roving enquiries or fishing out evidences irrespective of any suspicion of evasion of payment of any taxes. this was a case of search conducted under section 14 of the bfst act, 1941.the section relates to "production' and inspection of accounts and documents and search of premises". the question of search of premises stands entirely on a different ..... 1977] 39 stc 333 (state of west bengal v. oriental rubber works). in this case it was observed that the purpose contemplated by sub-section (3) of section 14 of the bfst act, 1941, under which the search was made, is a bona fide suspicion regarding evasion or attempt to evade payments of tax and that such suspicion .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1990)76STC367Tribunal
..... result, the writ petition succeeds to the extent indicated herein. as long as sales tax will be levied and collected in respect of declared goods under section 14 of the cst act, 1956, including hr strips (in which the applicants are interested), the respondents shall not levy or collect purchase tax in respect of such goods on ..... effect from 10th october, 1977, (i.e., from the very beginning) has been bad and illegal in respect of declared goods under section 14 of the cst act, because of violation of section 15(a) of that act regarding the single stage of taxation. moreover, imposition of such tax on declared goods was bad between 10th october, 1977, and 31st ..... iron goods, such as m.s. pipes and galvanised pipes. hr strips are declared goods of special importance in inter-state trade and commerce under section 14 of the cst act. the company pays concessional rate of 2 per cent sales tax when it purchases hr strips from registered dealers by issuing declarations in form xxiva according .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1990)79STC364Tribunal
..... is a decision of the andhra pradesh high court. after the decision rendered in irri veera raju v. commercial tax officer [1967] 20 stc 501 (ap), section 11 of the act was amended in 1968. the petitioners there were working as commission agents on behalf of ryots. each of the principal's turnover did not exceed the limit. the ..... owned by it as well as those owned by 24 principals as the commission agent of those principals. the respondent no. 3 made an assessment under section 6b of the said act by aggregating the turnover of the applicant with the turnover arising out of sales made on behalf of the said 24 principals (vide annexure a). being ..... exemption to which each of his principals was entitled.17. in spite of the fact that there is no provision in the bfst act analogous to section 11 of the andhra pradesh general sales tax act, yet the basic and fundamental principle regulating the relationship between the principal and agent remains unaffected. this apart, we respectfully agree with .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1990)78STC298Tribunal
..... applicants to the foreign buyer and their purchases at the tea auctions or elsewhere for performing the agreement with stc was not entitled to exemption under sub-section (3) of section 5 of the cst act.13. accordingly, the two writ petitions which have been registered as rn-119(t) and rn-120(t) of 1989 upon transfer from the high court are ..... were transferred to the foreign buyer by the stc, there was a sale of the goods to the foreign buyer by export within the meaning of sub-section (1) of section 5 of the cst act, 1956. we conclude that there was a sale from the applicants to the stc and there was another sale from the stc to the foreign buyer and ..... words, if this alternative submission is accepted, then also the sale by the tea brokers to the applicants would be the second sale enjoying exemption under sub-section(3) of section 5 of the cst act, 1956. what mr. gupta wanted to say is that in case the stc is taken as the principal for the whole transaction and the applicants to be .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1990)77STC296Tribunal
..... (locally known as kismis or monacca) and date (locally known as khajur, zahedi or sohera) but excluding any fruit which is oil-seed, as defined in section 14 of the central sales tax act, 1956 (act 74 of 1956)." 6. it is clear upon a perusal of the notification quoted above that in order to come within the meaning of the notification the ..... any rate, there is no escape from the position that in order to make the applicant liable for tax with the aid of this notification issued under section 25 of the west bengal sales tax act, 1964, the item must have to be a fruit first. therefore, the main question that falls for consideration in this case is whether or not mango ..... , the case of the respondents is that the mango slices in brine being a preserved fruit was a commodity notified under section 25 of the 1954 act and as such, the applicant was liable to registration as a dealer under the said act and to pay tax on all its sales of the said item with effect from 27th june, 1975, when the .....
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