Court : Guwahati
..... . the three lists of the seventh schedule to the constitution are legislative heads or fields of legislation by the union or state or by both. by the act, 1993, the state legislature while exempting vegetables from taxation consciously did not exempt ginger, onion, garlic, spices and condiments though it might have excluded those from ..... in assam and submitted that keeping in mind the peculiar nature of the ginger cultivation and other like considerations, the legislature kept ginger outside the tax net. in the act, 1993, the legislature in its wisdom thought it fit to exempt the 'vegetables' from sales tax, but, amongst others, excluded ginger from the list of exempted ..... wherein sales tax was levied by the bengal finance (sales tax) act, 1941 on the taxable turnover of a dealer computed in accordance with the provisions of the aforesaid act. sub-section (1) of section 6 of the aforesaid act, 1941 provided that no tax was payable under the act on sale of goods specified in the first .....
Tag this Judgment!Court : Guwahati
..... by saying that:in exercise of the powers conferred by subsection (1) of section 3 of the land customs act, 1924 (xix of 1924) read with the notification of the government of india in the late finance department...the central board of revenue appoints (sic) all deputy collectors, assistantcollectors...including all the officers of the central ..... jamnagar, to be land customs officers within the jurisdiction of the respective collectors of land customs under whom they are working.section 3(1) of the land customs act runs as follows:3. (1) the central government may, by notification in the official gazette, appoint, for any area adjoining a foreign frontier and specified in ..... power of removal or dismissal remained with the central government or it was transferred along with the power of appointment. heading section 16 of the general clauses act as well as the notification, we are of the opinion that the authority for removal was not delegated and it remained with the central government because .....
Tag this Judgment!Court : Guwahati
..... on the initial donation made for the purpose of starting or founding a fund or institution. the tribunal, therefore, directed that relief under section 88 of the act should be allowed on the amount of rs. 21,000 given to ram-chandra karwa charitable trust provided it was found that ramchandra karwa charitable trust fulfilled the ..... on the ground that the trust in question, to which the donation was made, did not fulfil the required conditions as laid down under section 88 of the act.4. the assessee thereafter preferred an appeal before the income-tax appellate tribunal against the order of the appellate assistant commissioner. the tribunal held that relief under ..... india or under section 25 of the companies act, 1956 (1 of 1956), or is a university established by law, or is any other educational institution recognised by the government or by a university established by law, or affiliated to any university established by law or is an institution financed wholly or in part by the government or .....
Tag this Judgment!Court : Guwahati
..... must be confined to jurisdictional errors otherwise there would be no distinction between the different aspects of the corrective power conferred by the provisions of the act for application in different situation. no distinction between the power to reopen an assessment and the appellate or revisional power or the power to rectify ..... under the provisions of the act. tax to the extent mentioned in the assessment order was assessed and recovered ..... act). by order dated 25.4.1991, the assessment of the petitioner for the period ending 30.9.1988 was completed by the assessing officer under section 9(4) of the assam finance (sales) tax act, 1956. the aforesaid assessment order was passed after taking into consideration the report submitted by the inspector of taxes acting .....
Tag this Judgment!Court : Guwahati
..... portion be exempted by giving the same away to a partner as his salary, bonus, commission, remuneration or interest. a partner is bound to find the necessary finances for the partnership and hence any interest on capital supplied by the partner is not deductible. a partner's rendering services to the firm stands on the same ..... as such for taxation purposes. consequently, the portion of profits from sales of tea by a grower which is agricultural in character is excluded from taxation under the act, recognising the constitutional provision excluding taxation by the union, of agricultural income by means of rule 24. it was, therefore, held that 60% of the total ..... by two firms with several partners. the tea sold yielded income which was partly agricultural and partly non-agricultural. both the firms were registered under the income-tax act. two of the partners who were the respondents in the appeals before the supreme court were, in addition to their share of profits, entitled to salaries for .....
Tag this Judgment!Court : Guwahati
..... has right to strike down the taxing laws, if they are found to be arbitrary.11. in the present case, we find that the assam general sales tax act has not provided for any such classification debarring the works contractor from the benefits of form a or subjected the works contractors to double taxation. the restricted provisions ..... and assessments were accordingly made. subsequently, show cause notice was issued and an order of reassessment was passed on april 13, 1999 under section 18(1) of the act. the petitioner-firm had purchased papers from the registered dealers for use in execution of works contract and the petitioner had used form a accordingly. these forms were ..... the legislature had intended to deny this benefit to works contractors, provisions would have been incorporated in the main act itself. in the case of reserve bank of india v. peerless general finance and investment co. ltd. : [1987]2scr1 , it was held by the apex court that no part of a statute or no word of a statute .....
Tag this Judgment!Court : Guwahati
..... and rule 96-f of the central excise rules, 1944 the central government makes the following amendments in the notification of the government of india in the ministry of finance, department of revenue, no. 184/81-central excise, dated the 5th november, 1981 namely :-in the table annexed to the said notification in zone v in column ..... gardens in assam. in exercise of the power conferred by sub-item (1) of item no. 3 of the first schedule to the central excises and salt act, 1944 'the act' for short and rule 96-f of the central excise rules, 1944, for short 'the rules' and in supersession of the previous notifications the central government ..... north lakhimpur, dhemaji and dibrugarh, therefore, dibrugarh as included in the erstwhile district of lakhimpur remained and continued to remain in that district for the purpose of 'the act' and 'the rules'. we cannot give any other interpretation. as such, we reject the first contention of the petitioners.14. the second contention of the learned counsel .....
Tag this Judgment!Court : Guwahati
..... constitution, working and financial condition of a registered society (section 60), settle disputes (section 64), cancel registration (section 65), act as appellate authority under section 80 etc.further it was held: a) large scale financing by the government; b) taking up of governmental function of distribution of essential commodities at just and uniform price; c) ..... as a store keeper of central cooperative society at jalan nagar, dibrugarh on feb. 1, 1961. he was later promoted in the month of oct., 1968 and posted as manager in tangsa co-operative general stores ltd. he states he was discharging duties faithfully and was not adversely noticed by any of his superiors ..... petition is in respect of the status of the cooperative society. it is averred the employer society was incorporated under the arunachal pradesh co-operative societies act, 1979 (act no.3 of 1979). the society is not a state within the meaning of article 12 of the constitution of india. this court therefore has no .....
Tag this Judgment!Court : Guwahati
..... be exempted by giving the same away to a partner as his salary, bonus, commission, remuneration or interest. a partner is bound to find the necessary finances for the partnership and hence any interest on capital supplied by the partner is not deductible. a partners rendering services to the firm stands on the same footing ..... be treated as such for taxation process. consequently, the portion of profits from taxation by a grower which is agricutural in character is excluded from taxation under the act, recognising the constitutional provision excluding taxation by the union, of agricultural income by means of rule 24. it was, therefore, held that 60% of the total ..... two firms with several partners. the tea sold yielded income which was partly agricultural and partly non-agricultural. both the firms were registered under the income-tax act. two of the partners who were the respondsents in the appeals before the supreme court were, in addition to their share of profits, entitiled to salaries for .....
Tag this Judgment!Court : Guwahati
..... court was dealing with the matter arising out of the bihar industrial incentive policy, 1993 in this case. the notification issued under section 7 of the bihar finance act by the state government was contrary to the industrial incentive policy announced by the state government. in this case, the supreme court upheld the judgment of the ..... , manufactured in a new industrial unit as well asindustrial unit undertaking expansion, modernisation anddiversification by issuance of notification under section 8 of the central sales tax act, 1956.9. from the nature of 1995 scheme, it is thus clear that it curtailed the benefit of sales tax exemption as promised in the 1991 ..... , modernisation and diversification for a period of 5 years from the date of commercial production. accordingly the state legislature enacted assam industries (sale tax concession) act, 1986. this enactment was made with a view to consolidate and amend the provisions of the law relating to sales tax in the matter of concession .....
Tag this Judgment!