Court : Mumbai
Decided on : Jan-14-1975
Reported in : 1988(19)LC192(Bombay); 1987(30)ELT126(Bom)
..... goods are brought into the territorial waters of india from a place outside india. as pointed out by the supreme court in re : the sea customs act (1878) section 20(2). in the case of duties of customs including export duties though they are levied with reference to goods, the taxable event is either the ..... party is infringed a preliminary objection as to existence of an adequate alternative remedy cannot be accepted. he also further held that even though under section 129 of the act power was given to the appellate authority to dispense with deposit of duty demanded either wholly or in part such provision was not equally efficacious ..... a notification dated september 3, 1966 issued by the government of india (ministry of finance) department of revenue and insurance, in exercise of the powers conferred by section 25(1) of the customs act, 1962 [lii of 1962 (hereinafter referred to as 'the act')] the central government exempted glass tubes used in the manufacture of fluorescent lamps, when .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-15-1975
Reported in : [1975]36STC77(Bom)
..... supply of the prints thereof to the respondents' customers by the respondents were indivisible and that the said transactions were sales as defined by clause (28) of section 2 of the bombay sales tax act, 1959, and assessed the full amount payable to the respondents thereunder to sales tax. in appeal, the assistant commissioner of sales tax confirmed the view taken by ..... the manner mentioned by me above.' 8. in that case the learned judge was really considering whether a loan by a financier to a film producer for the purpose of financing the production of a film was a loan to a trader. there was no question before him whether a contract for the production of a film was a contract of ..... bench of our own high court in camera house, bombay v. state of maharashtra [1970] 25 s.t.c. 354. that was also a reference under section 61(1) of the said act. in that case one of the question which the high court had to consider was whether, when a person went to a photographer to have his photograph taken .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-17-1975
Reported in : [1975]35STC368(Bom)
..... to the report, which is in identical terms to entry no. 14 of schedule a to the said act. it is also significant that dr. jivraj mehta, the finance minister of the then state of bombay, in his speech in the legislative assembly on the bombay sales ..... the hotel of the respondent are covered by entry no. 14 of schedule a to the act and they are exempt from sales tax ?' 4. schedule a to the said act, under section 5 thereof, sets out the list of goods, the sale or purchase of which is free ..... at a hotel, restaurant, refreshment room, eating house or other place where such food and drinks are served.' 10. under the bombay sales tax act, 1953, the relevant portion of the corresponding entry, which was entry no. 22, ran as follows : 'food and non-alcoholic drinks consumed ..... kania, j.1. this is a reference under section 61(1) of the bombay sales tax act, 1959 (hereinafter referred to as 'the said act'). 2. the respondent runs an udipi hotel and admittedly does not keep regular accounts. the respondent .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-18-1975
Reported in : [1975]36STC104(Bom)
..... affirmative, whether the making of such film sets intended to be hired out by the applicants constituted 'manufacture' within the meaning of clause (17) of section 2 of the said act and, if so, whether the applicants were a 'manufacturer' of goods (3) whether, in purchasing chemicals and other processing materials for processing films of their ..... have considered what type of purchases constitute the purchaser a dealer within the meaning of the definition of 'dealer' contained in clause (11) of section 2 of the said act. in that case we have held that where the goods purchased are indispensable for carrying on the particular business activity of the purchaser and that where ..... customers the applicants were carrying on the business of buying the goods and were, therefore, a 'dealer' within the meaning of clause (11) of section 2 of the said act. since we have held the applicants to be a dealer in respect of this activity, the question whether the processing of films constituted the applicants .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-28-1975
Reported in : [1975]35STC493(Bom)
..... mixture less sweet than 330 saccharin. the appellants were prosecuted for manufacturing saccharin without a licence and without complying with the other provisions of the finance act, 1901, and the revenue act, 1903, and were convicted. the court of appeal by a majority judgment (ridley, j., dissenting) held that the appellants did not manufacture ..... rules, 1959, is headed 'processes not included in 'manufacture'' and the relevant provisions of this rule are as follows : 'for the purposes of clause (17) of section 2 'manufacture' shall not include the following manufactures and manufacturing processes, namely....... (iv) the roasting or grinding of coffee seeds; (v) the blending of different varieties ..... that the crushing and sieving of tobacco leaves was a manufacturing process. 13. in commissioner of sales tax, u.p., lucknow v. harbilas rai and sons [1968] 21 s.t.c. 17 (s.c.), the facts were that the assessees in that case, who dealt in pig bristles, bought bristles plucked by kanjars .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-12-1975
Reported in : AIR1976Bom13
..... as soon as the cotton is tendered, so far as tenderer is concerned, it will be a deferred payment as contemplated by proviso to section 25 of the act. as per provisions of section 25 of the act, the tenderer is entitled to get payment of the advance price or any part thereof as soon as the cotton is tendered. any ..... 31 of the constitution. in support of this contention he sough assistance from the provisions of article 19(1) of the constitution of india and contended that sec 23 of the act and the order issued thereunder are not a reasonable restriction upon the petitioner's right to acquire, hold and dispose of their property. he further contended that ..... expected, that, as in the years 1972-73 and 1973-74 the reserve bank of india would assist the maharashtra state co-operative bank ltd. in raising necessary finance for the operation of the scheme with the help of the nationalised banks. unfortunately, the reserve bank of india has now put severe restrictions on the availability of credit .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-13-1975
Reported in : [1976]37STC187(Bom)
..... decision of the delhi high court in fitwell engineers v. financial commissioner, delhi administration, delhi [1975] 35 s.t.c. 66. under section 5(2)(a)(ii) of the bengal finance (sales tax) act, 1941, as applied to delhi, a dealer was entitled to exclude from his gross turnover his turnover of sales to a registered dealer of ..... notification no. str. 1058-(xiii)-g-1 dated 10th september, 1959 ?' 8. sales tax reference no. 20 of 1968 relates to the assessment period 1st april, 1958, to 31st march, 1959, and sales tax reference no. 21 of 1968 relates to the assessment period 1st april, 1959, to 31st december, 1959. 9. in order to appreciate the rival ..... madon, j. 1. these are two references under section 34(1) of the bombay sales tax act, 1953 (hereinafter referred to as 'the bombay act'), in which a common question of law is involved. these references first reached hearing before this high court on 2nd november, 1968, when, after considerable debate on both sides, it was realized by the .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-20-1975
Reported in : [1975]35STC554(Bom)
..... entry no. 15(2). as pointed out above, this amendment to the entry was made by a government notification in the finance department. it is, however, pertinent to note that when the maharashtra amending act 21 of 1962 came to be passed, the amendment made by the government notification was deleted by the legislature and it, ..... 1960, entry no. 15 was renumbered as sub-entry no. (1) and the following sub-entry was introduced as sub-entry no. (2) by government notification in the finance department no. sta-1059 dated 14th march, 1960 : ------------------------------------------------------------------------ 'entry description of goods rate of rate of no. sales tax purchase tax ---------------------------------------------------------------------- 15(2) electric motors and ..... madon, j.1. this is a reference under section 61 (1) of the bombay sales tax act, 1959, made at the instance of the commissioner of sales tax, in which, the short question which arises for our determination is whether oil .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-25-1975
Reported in : [1975]36STC18(Bom)
..... of the calcutta high court in santosh kumar ghosh v. commercial tax officer [1965] 16 s.t.c. 931. under item 7 of the schedule to the bengal finance (sales tax) act, 1941, sale of cooked food, subject to certain exceptions, was exempted. the applicant in that case was a wholesale dealer in chhana. the process of preparing chhana, ..... this point was concerned, mr. parekh relied upon a decision of the madhya pradesh high court, namely, commissioner of sales tax, m.p., indore v. shri ballabhdas ishwardas [1968] 21 s.t.c. 309. in that case the question was whether biscuit was cooked food and thus exempted from levy of sales tax under item no. 41 of ..... manufactured and sold by the respondents was not cooked food, but was a sweet and was, therefore, taxable under entry no. 31 of schedule c to the said act. in appeals filed by the respondents to the assistant commissioner of sales tax, the assistant commissioner upheld the orders of the sales tax officer. the respondents thereupon filed second .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-26-1975
Reported in : [1975]101ITR292(Bom)
..... or profits of the assessee. for instance, there was a special provision made in respect of any special reserve created by a finance corporation indicated for providing long-term finances for industrial or agricultural development under section 36(1)(viii). this could not be deemed to be a complete self-contained code for such reserves or even as far ..... for any employer in respect of any accounting year has to be the gross profits for that year after deducting therefrom the sums referred to in section 6 of the said act. section 4 indicates the manner in which gross profits derived by an employer from an establishment are to be calculated. in the case of a banking ..... 2,70,00,000 within the short span. the company, however, claims that this was on account of the increased liability imposed by the payment of gratuity act, 1972, which act came into force on september 16, 1972. 3. in the course of the assessment proceedings the income-tax officer made certain inquiries regarding the claim of the .....
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