Court : Guwahati
..... (p) ltd. vs. engineering mazdoor sangh (1975) 3 scc 862, wherein the relevant observations, appearing at para 9, reads, 9. we are afraid what the finance minister said in his speech cannot be imported into this case and used for the construction clause (e) of section 7. the language of that provision is manifestly clear ..... for decision. further much depends on the way the case is presented to them. in the state of orissa v. sudhansu sekhar misra and ors. 1968 air 647: 1968 scr (2) 154 dealing with the question as to the importance to be attached to the observations found in the judgments of this court. this is ..... central bureau of investigation for the investigation of crimes at present handled by the delhi special police establishment, including specially important cases under the defence of india act and rules particularly of hoarding, black-marketing and profiteering in essential commodities, which may have repercussions and ramifications in several states; the collection of intelligence .....
Tag this Judgment!Court : Guwahati
..... the arguments advanced by the learned counsel for the petitioner, it is necessary to refer to items nos. 28 and 67 of the schedule appended to the assam finance (sales tax) act, 1956. these two items, as they stood in 1962, read as follows:no. name of taxable goods rate of tax28. medicines and drugs other than ..... of taxes assessed the petitioner for finance sales tax on the turnover of mritasanjiwani sura. aggrieved by the levy of tax on the said medicine, the petitioner filed an appeal before the assistant commissioner ..... the assessment year ending on 31st march, 1969. the short question submitted for our decision is whether an ayurvedic medicine called mritasanjiwani sura attracts levy of finance sales tax.2. the petitioner is a dealer in ayurvedic medicines prepared by baidyanath ayurvedic bhawan. by his order dated 18th november, 1969, the supreintendent .....
Tag this Judgment!Court : Guwahati
..... march 30, 1990, the income-tax officer held that the amount of rs. 4 crores cannot be deducted as 'section 40a(9) brought in by the finance act, 1984, with retrospective effect from april 1, 1980, specifically provides that such contributions are not to be allowed as deductions'. the company perhaps is pursuing its ..... construction p. ltd. v. cbdt : [1989]175itr523(sc) a speech made before parliament was referred to in the case to resolve the dispute.9. the finance minister, in parliament, on february 28, 1983, stated that numerous instances of defaults by employers were noticed where statutory contributions were not made. the government intended to ..... of the retroactive character of the impugned provisions and, therefore, the validity aspect is not considered. the speeches and, in particular, the speechof the finance minister introducing the finance bill, 1984, do point out that all assessees in this regard were sufficiently warned. whether the date can be altered to march 31, 1984, .....
Tag this Judgment!Court : Guwahati
..... on the respondent. they are served and duly represented. heard mr. s. khan, learned counsel for the applicant/writ petitioner and mr. r. dubey, learned standing counsel, finance appearing for the respondents. having heard the learned counsel for the parties and on perusal of the record of the case, we find no merit in this petition. in our ..... the assessment was framed, the remedy of the dealer/assesee (writ petitioner) lay in challenging the assessment order in revision or appeal as the case may be under the act. if petitioner filed the revision, then he should have pursued the said remedy and brought it to its logical conclusion. if he had lost, then he had a ..... payment of sales tax dues of rs. 4, 20,964 for the assessment years 97-98 and 98-99 in his assessment done by the assessing authorities under the act. he felt aggrieved of the assessment order claimed that he has filed the revision petition challenging the assessment orders before the revisionary authority which, according to him, is .....
Tag this Judgment!Court : Guwahati
..... 6. the assam general sales tax act, 1993 (the act, 1993) is the amalgamation and consolidation of the assam sales tax act, 1947, assam finance (sales tax) act, 1956, assam (sales of petroleum and petroleum products, including motor spirit and lubricants) taxation act, 1955 and assam purchase tax act, 1967. the act 1993 came into force from july ..... 1, 1993 and by virtue of section 74 of this act, the abovementioned amalgamated acts have been repealed and the act, ..... the provisions of exclusion of supari and betelnut for conversion into supari from the 'exempted list' in schedule i, si. no. 5 of the act, 1993. this court held that state legislature has legislative competence to include or exclude any item from taxation and exclusion of supari from exempted item, .....
Tag this Judgment!Court : Guwahati
..... -director, punjab state lotteries for principal secretary to govt. pb., department of finance addressed to the chief secretaries of all the state govts. by which the states, running lotteries, are directed to satisfy the director, punjab state lotteries that the provisions of the lotteries (regulation) act, 1998, particularly section 4 are being complied with before the lottery tickets are sold in the ..... lotteries that the provisions of the lotteries (regulations) act, 1998, particularly section 4, is being complied with, before the lottery tickets in the state of punjab. the receipt of this letter may kindly be acknowledged.yours faithfully. joint secretary finance- cum-director, pb. state lotteries for principal secy to govt. pb. department of finance endst.no.psl:fd:le:2;99/409 dated .....
Tag this Judgment!Court : Guwahati
..... tax on sale of their unserviceable stores as such sale does not constitute business as per section 2(ib) of the assam sales tax act, 1947 and assam finance (sales tax) act, 1956. but government departments or undertakings who discharge commercial activities are liable to pay tax on sale of their old and serviceable stores hitherto ..... to pay tax on sale of their unserviceable stores as such sale does not constitute business as per section 2(ib) of the assam sales tax act, 1947 and assam finance (sales tax)act, 1956. the clarification issued on 28th june, 1989 is quoted below to clear the confusion : 'tothe superintendent of taxes, tezpur. sub :- clarification ..... as such there is no loss to the state exchequer as alleged. mr. choudhury further submitted that the commissioner of taxes has also no authority under the act to issue any circular restraining the superintendent of taxes from clarifying or interpreting the provisions of law. as such mr. choudhury argued, the circular of 1985 issued .....
Tag this Judgment!Court : Guwahati
..... rules of behaviours are strictly observed. in fact, sale of agricultural produce involves a number of functions such as assembling, storing, grading, standardizing transporting and financing the producer and negotiating the sale. the individual producer does not have the specialised knowledge and adequate resource to perform all these functions. hence he needs ..... learned sr. counsel has relied on several decisions of the apex court. referring to the decisions in m/s braithwaite & co. v. esi corporation (air 1968. sc-413), it is submitted that the legal fiction has been adopted in law for a definite and limited purpose. there is no justification for extending it ..... produce to settle dispute, levy and recover market charges, fees on an agricultural produce, licences and other fees to impose fines and venalities; (iii) to act as a mediator, arbitrator or surveyor in all matters of differences, disputes, claims, etc. between licences or between them and agriculturists making use of the market .....
Tag this Judgment!Court : Guwahati
..... on hearing from you we shall take due authorisation of our board of directors for such temporary borrowings and furnish you or to the party who will arrange finance, with all necessary promossory notes etc. yours faithfully,for the matalatea company limitedsd/-managing director' the aforesaid letter dated 5.1.1977 (ext.m) had been ..... chandra was so glaring that the supreme court felt it necessary that certain general guidelines should be laid down so that the state financial corporation did not act unfairly and unreasonably in future. but the facts of the present case would show that prior to 1976 the plaintiff repeatedly defaulted in payment of instalments ..... s case, the supreme court had found that notwithstanding the repeated attempt on the part of the borrower to repay the loan, the state financial corporation acted reprehenslbly in a most unreasonable and unfair manner. he further contended that unfairness and unreasonableness on the part of the state financial corporation in the case of .....
Tag this Judgment!Court : Guwahati
..... rules of behaviours are strictly observed. in fact, sale of agricultural produce involves a number of functions such as assembling, storing, grading, standardizing transporting and financing the producer and negotiating the sale. the individual producer does not have the specialised knowledge and adequate resource to perform all these functions. hence he needs ..... learned sr. counsel has relied on several decisions of the apex court. referring to the decisions in m/s braithwaite & co. v. esi corporation (air 1968. sc-413), it is submitted that the legal fiction has been adopted in law for a definite and limited purpose. there is no justification for extending it ..... produce to settle dispute, levy and recover market charges, fees on an agricultural produce, licences and other fees to impose fines and venalities; (iii) to act as a mediator, arbitrator or surveyor in all matters of differences, disputes, claims, etc. between licences or between them and agriculturists making use of the market .....
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