Court : Punjab and Haryana
Decided on : May-08-1973
Reported in : [1974]33STC120(P& H)
..... getting scientific knowledge. similarly, dhoop and agarbatti are indispensable articles for persons who want to perform religious worship.17. according to the proviso to sub-section (1) of section 5 of the act, before any item can be subjected to the enhanced rate of sales tax, as given therein, it is not only necessary that it must be ..... to the learned counsel, he had to concede that, according to the interpretation put by him, the term 'luxury goods' in the proviso to sub-section (1) of section 5 of the act is superfluous and it would not make any difference, according to his way of interpreting the proviso, whether the word 'luxury' existed or not in the ..... decisions, therefore, are of no assistance to the learned counsel for the appellants in the present case for the simple reason that in the proviso to sub-section (1) of section 5 of the act, it is provided that for charging enhanced tax two conditions have to be fulfilled, viz., (1) that the item should be a 'luxury goods' and .....
Tag this Judgment!Court : Kerala
Decided on : Feb-05-1973
Reported in : [1973]32STC181(Ker)
..... ; and the tribunal has held on the strength of this ruling that coriander and methi axe oil-seeds entitled to the exemption mentioned in section 15 of the central sales tax act. and the correctness of this is being questioned by the government pleader. the government pleader has drawn our attention to the recent division bench ..... this contention was also accepted by the tribunal. yet another contention the assessee had was that coriander and methi were oil-seeds coming within section 14(vi) of the central sales tax act. this again was accepted by the tribunal, which held that the assessee need not pay tax on the sales of coriander and methi. there ..... come to the third question, namely, whether coriander and methi come within section 14(vi) of the central sales tax act, section 14 declares that certain goods are of special importance in inter-state trade or commerce. then section 15 gives some exemption to the goods mentioned in section 14, clause (vi) of which reads :oil-seeds, that is to .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-17-1973
Reported in : (1974)15GLR842
..... a statutory tenant, the question which arises to be considered in this case is how far this position affects the rights of the petitioner to claim protection under section 12 of the rent act.13. the above referred decision of the supreme court makes it clear that after the determination of the tenancy rights of the head tenant on 24th october, ..... parties it is obvious that there is no certainty as regards the period of lease. therefore, such leases do not fall under the definition contemplated by section 105 of the transfer of property act.8. having thus found that the tenancy created in favour of the opponent no. 7 was a tenancy at will the question which next arises to ..... court in k.r. manicka mudaliar v. t. chinnappa mudaliyar i.l.r. 36 madras 557.7. in this connection it should be noticed that section 105 of the transfer of property act defines lease as a transfer of right to enjoy immoveable property for a certain time which is expressed or implied in consideration of a price paid or .....
Tag this Judgment!Court : Chennai
Decided on : Jul-19-1973
Reported in : [1974]33STC423(Mad)
..... the customer at the time of the sale, and (2) that even otherwise 'lot cooly charges' will fall within the second limb in explanation (2) (ii) to section 2(r) of the act. as regards the first ground the court held that though 'lot cooly charges' had been paid by the customers along with the price for the goods, they have ..... as the appellate assistant commissioner on the ground that the 'lot cooly charge' will form part of the turnover in view of explanation (2)(ii) to section 2(r) of the madras general sales tax act, 1959, defining 'turnover' which is as follows:the amount for which goods are sold shall include any sums charged for anything done by the dealer ..... been shown separately in the bills. as regards the second ground based on explanation (2)(ii) to section 2(r), the court expressed:in our opinion, the explanation .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Oct-09-1973
Reported in : AIR1974AP271
..... created for the maintenance or the personal enjoyment of the grantee, ought to be made not only in alienable but unattachable.5. section 6(dd) of the transfer of property act accordingly states that 'a right to future maintenance, in whatsoever manner arising, secured or determined, cannot be transferred.' that provision ..... is also based on the same principle as stated above. even for purposes of that provision a right to arrears of maintenance has been considered not to fall within the purview of the said clause .6. under section ..... ) 2 andh wr 388 held ,'the prohibition against attachment of a right to future maintenance is based on grounds of public policy. the interdiction under section 60(n), civil procedure code, being absolute to allow the government to reach the fund by means of the appointment of a receiver would be to circumvent the .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-10-1973
Reported in : [1974]33STC117(All)
..... to the right of the department to add the turnover of notified goods with that of goods not so notified for purposes of payment of purchase tax under section 3-d(3) of the act.15. for the reasons given above, we answer the question referred to us in the negative and in favour of the assessee. as the assessee in ..... turnover of taxable purchases for purposes of determining if the turnover was entitled to exemption granted by sub-section (3) of section 3-d of the u.p. sales tax act. the contention of the department is that turnover under sub-section (3) of section 3-d means the turnover determined after aggregating the turnover of purchases of both the taxable as well ..... either directly or through another, on his account or on account of others, whether for cash or deferred payment or other valuable consideration....9. section 3-d continued in the same form till it was recast by act. no. 22 of 1964. this shows that the change in the definition of 'turnover' was not to have any effect on the .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-17-1973
Reported in : 1974CriLJ128
..... the sample of tea (milk) which was available with the appellant had deteriorated by the time the summon was received. he never utilised the right under section 13(2) of the act of sending the sample to the director of central food laboratory.it, therefore, follows that mere delay and laches on the part of the complainant in ..... j. as he then was, speaking for the court, said:...it was held by this court in municipal corporation of delhi v. ghisa ram : 1967crilj939 that section 13(2) of the act confers a valuable right to have the sample given to him analysed by the director of the central food laboratory but 'the reason why the conviction cannot be ..... to have the sample analysed by the director on account of laches of the complainant and that he should be acquitted. but, since the appellant never applied under section 13(2) of the act, he cannot complain that he has been deprived of any right. in babulal hargovindas v. state of gujarat : 1971crilj1075 jaganmohan reddy, j. speaking for the .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Mar-22-1973
Reported in : 1973CriLJ1559; 1973MPLJ707
..... question for decision in that case before the supreme court was whether the aforesaid statement made by the accused waa admissible in evidence by virtue of section 27 of the jevidence act, the diamonds having been found with the person named. in the facts of that case their lordships came to the conclusion that the police had ..... to the accused murarilal who gave the information and, as such, one of the essential requirements to constitute the 'fact discovered' within the meaning of section 27 of the evidence act is not present. another face of the same argument has been placed by contending that the accused murarilal only informed that he had sold the hasli to ..... that was independent ol the information contained in the said memo, he argues that in order to make this statement admissible in evidence by virtue of section 27 of the evidence act, it is necessary that the information so given should have itself directly led to the discovery without tha further assistance of the owner of the shop. .....
Tag this Judgment!Court : Orissa
Decided on : Mar-14-1973
Reported in : 1973CriLJ1430
..... settlement authorities, but upon investigation, the claim of possession of p. w. 30 was rejected. p. w. 30 has admitted that in proceedings under section 5 (i) of the estates abolition act, his leases in favour of his relations have been cancelled and the lessees have appealed to the additional district collector of puri. p. w. 30 has ..... of 1948, p. w. 30 was not entitled to give leases without previous sanction of the collector. in proceedings under section 5 (i) of the estates abolition act, the leases have also been set aside. the final record of rights published after the abolition of the estate, as admitted by p. w. 30, describes ..... the badatota to members of his family. after vesting, proceedings under section 5(i) of the estates abolition act were taken and the leases were cancelled by the collector under the act. the various lessees, all belonging to his family, have appealed under section 9 (1) of the act and the said appeals were pending disposal before the appellate authority by .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-06-1973
Reported in : AIR1973SC1266; [1973(26)FLR285]; (1973)IILLJ115SC; (1973)2SCC146; 1973(5)LC569(SC)
Vaidialingam, J.1. This appeal, by special leave, by the company is against the award dated February 1, 1968, of the Fourth Industrial Tribunal in case No. VIII-218 of 1967, directing the appellant to pay dearness allowance according to the rates on the basis of the Bengal Chamber of commerce scheme, for both the clerical and the subordinate staff, linked with the rise and fall in the cost of living index.2. by its order dated April 22, 1967, the Government of West Bengal referred for adjudication the following issue:-Whether the existing rates of dearness allowance require any modifications? If so, to what extent and from which date? Whether the Scheme of D.A. should be linked up with rise and fall in the cost of Living Index? if so, what should be the basisAccording to the union, there is a big gap between the existing wage and the living wage of the workmen in the company. The company was paying dearness allowance to its workmen at a rate which was for less than that paid by other c...
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