Court : Supreme Court of India
Reported in : JT2007(5)SC311; 2007(5)SCALE429; 2007(1)LC0515(SC); (2007)6VST783(SC); 2007AIRSCW3071; JT2007(5)SC311; 2007-08(6)VATToday128; 2007(2)KCCRSN81; 2007(4)AIRKarR295
..... explaining the salient features of the amendments effected to the provisions of karnataka sales tax act, 1957 by karnataka taxation laws (second amendment) act, 1996 at paras 16 and 17, the position of law relating to section 5c of the karnataka sales tax act, 1957 as amended by the said amendment act was stated to be as follows: ..... section (10) of section 35 of the income tax act was enacted by the finance act ..... that sub-section, insofar as it is necessary to state for the purpose of this case, provided that where in any of the assessment years 1948-49 to 1955-56, a rebate of income tax was allowed to a company under the finance act prevailing in that year on a part of its total income and subsequently the amount on which the rebate of income tax was allowed as aforesaid is availed of by the company, ..... in any case, or by reason of the fact that an appeal or other proceeding is pending before the appellate tribunal or the high court or the supreme court, shall be excluded:provided that nothing contained in this section limiting the time within which any action may be taken or any order, assessment or re-assessment may be made, shall apply to an assessment or re-assessment made on the assessee or any person in consequence of, or ..... in its assessment to income tax for the year 1952-53, the appellant, a company had been granted under the provisions of the finance act, 1952, a rebate on a portion of its profits of the previous year, that is, 1951 which it had not distributed as ..... act, 1976 .....
Tag this Judgment!Court : Delhi
Reported in : (1976)5CTR(Del)239
..... , such a question could not arise since, as stated earlier, the explanationn 1 to the definition of 'dealer' in section 2(g) of the act which was added by amendment in 1964, made it clear that a person would be a dealer whether the buying or selling by him was 'in the ..... tiwari, learned counsel for the sales tax authorities in some of the cases, sought to contend that the assesseds had themselves applied for registration as dealers under section 7 of the sales tax act, and had purchased goods necessary for the articles sold in the canteen free of sales tax on the basis of the registration certificates issued to them, and that if the sales ..... control the offer or acceptance at the time when the transactions took place, that it could not be said that the assessed was a servant or agent carrying out the legislative mandate of the factories act and the rules, as he was dealing not with any property or attending merely to a masters interests and the canteen was the property of the assessed in which he made specific bargains, that ..... 'business' in section 2(i)(f.2) of the mysore sales tax act, 1957, as amended by mysore act no. ..... ) held that the hotel cannot be said to be a 'dealer' within the meaning of the definition of that expression in section 2 (c) of the bengal finance (sales tax) act, 1941, as extended to the union territory of delhi, in respect of its cafeteria activity inasmuch as there was admittedly no profit motive in the sales effected in the cafeteria run by the hotel for ..... 1976 .....
Tag this Judgment!Court : Gujarat
Reported in : [1985]151ITR389(Guj)
..... section 141a was inserted by the finance act of 1968 with effect from april 1, ..... of april next following theif no such assessment has been made]to said financial year to thethe date of the assessment (herein date of the regularafter called the 'regular assessment') assessment for the assessmentmade under section 23 of the income, year immediately followingprofits and gains of the previous year the said financial year, andfor an assessment for the year for an where any such instalment isassessment for the year in which the ..... of the taxation laws (amendment) act, 1975, with effect from april 1, 1976. ..... cit : [1957]31itr698(bom) and other subsequent cases, reference is made to ..... cit : [1957]31itr698(bom) , but in a different context and with reference to a different ..... 's case : [1957]31itr698(bom) and of this court in sir shadilal sugar mills' case : [1972]85itr363(all) are equally applicable to the present case.' ..... cit : [1957]31itr698(bom) and sir shadilal sugar and general mills ltd. ..... cit : [1957]31itr698(bom) , as not applicable to a case arising ..... cit [1957] 38 itr 698 , relied upon by the court in that decision may not be on all fours with the case before it, regard being had to a different scheme in force after april 1, 1952, we may notice that the ..... cit : [1957]31itr698(bom ..... cit : [1957]31itr698(bom ..... cit : [1957]31itr698(bom) , needs a close examination ..... cit : [1957]31itr698(bom) ..... cit : [1957]31itr698(bom) did not appeal to a division bench of this court, a reference has been made to the full .....
Tag this Judgment!Court : Allahabad
Reported in : (1980)16CTR(All)127; [1981]132ITR517(All)
..... the aac in the appeals against the assessment orders on september 21, 1970, suffered from a mistake apparent on the record as a result of the legal fiction brought about by the restrospective opsration given to the amendments made in section 5(1)(viii) of the principal act and the wto was justified in moving the aac to rectify that mistake and the aac and the appellate tribunal, both, erred in not doing so.9. ..... to the wealth-tax act, 1957, was not a mistake apparent from the record capable of being rectified under section 35 of the wealth-tax act, 1957?'3. ..... 1 which was added to section 5(1)(viii) by section 32 of the finance (no, 2) act of 1971 could or could not be pressed into service while interpreting the word 'jewellery' for the period prior to april 1, 1972, came up for consideration before this ..... amratlal : [1976]102itr105(guj ..... 1976, dismissed those appeals and hence at the instance of the commissioner of wealth-tax and in compliance with the direction issued by this court, the following question of law has been referred for our opinion:'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in law in holding that the allowance of exemption on the value of the jewellery in the light of the retrospective amendment .....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT2005(1)SC16; 2005(1)KLT327(SC); (2005)2SCC129; [2005]139STC329(SC)
..... tax (registration and turnover) rules, 1957 reads thus:'12(1) the declaration and the certificate referred to in sub-section 4 of section 8 shall be in forms c and d respectively:provided that form c in force before the commencement of the central sales tax (registration and turnover) (amendment) rules 1974, or before the commencement of the central sales tax (registration and turnover) (amendment) rules 1976, may also be used upto the ..... as sufficient compliance of the alternative requirement of rule 12 (2) and (3) of the central rules and rule 6(b)(ii) of the state rules for the levy of tax @ 4% under sub-section (1) read with sub-section (1) and (4) of section 8 of the central act.justification for the alternative proposition:(a) when lower rate of 4% tax would be admissible on production of additional duplicate of the c form with the prescribed endorsement recorded in red ink on ..... the course of inter-state trade or commerce -(a) sells to the government any goods; or(b) sells to a registered dealer other than the government goods of the description referred to in sub-section (3)shall be liable to pay tax under this act, with effect from such date as may be notified by the central government in the official gazette for the purpose which shall be two per cent, of his turnover or at the rate ..... , the question that arose in this case was whether under section 5(2)(a)(ii) of the bengal finance (sales tax) act, 1941, the furnishing of declaration forms issued by the purchasing dealers .....
Tag this Judgment!Court : Rajasthan
Reported in : [1986]158ITR47(Raj)
..... subsequently, section 5(1)(viii) of the wealth-tax act was amended by the finance (no. ..... in view of the decision of the supreme court and in view of the other decisions referred to above, in our opinion, no case for initiating proceedings under section 35 of the wealth-tax act has arisen as the original assessment docs not disclose any mistake apparent from the record and we decline to direct the tribunal to state the case on the question stated by the petitioner calling upon the ..... it was observed that no substantial question of law arises after the order of the appellate tribunal and the tribunal was right in rejecting the application under section 256(1) of the act is there was no obvious and patent mistake committed by he income-tax officer in the original order.9. ..... in that case as well, the appellate assistant commissioner passed an order of rectification under section 35 of the wealth-tax act, 1957, withdrawing the exemption granted to the petitioner in respect of jewellery and ornaments and included an amount of rs. ..... the assessee preferred appeals against the order of the wealth-tax officer before the appellate assistant commissioner of income-tax, jodhpur, who by his order dated june 22, 1976, annulled the order of the wealth-tax officer. ..... 139, 140 and 141 jp 1976-77 for the assessment years 1967-68, 1968-69 and 1969-70.2. ..... cwt : [1976]105itr115(guj) . .....
Tag this Judgment!Court : Guwahati
..... case, the tribunal was right in holding that in the case of the assessee, the calculation of the penalty should be in accordance with section 18(1)(i) of the wealth-tax act, 1957, as it stood up to march 31, 1965, and then as substituted with effect from april 1, 1965, by section 18 of the wealth-tax (amendment) act, 1964, and with effect from april 1, 1969, by section 24 of the finance act, 1969, in the view that the default was a continuing one (2) whether, on the facts and in the circumstances of the case ..... , the tribunal was right in law in upholding the order of penalty under section 18(1)(a) passed by the wealth-tax officer (3) whether, on the facts and ..... 2 to 5 were referred by the tribunal under section 27(1) of the act, pursuant to the order of this court, dated march 9, 1976, passed in civil rule 20(m) to 26(m) of 1976. ..... the tribunal dismissed the appeals, by its consolidated order, dated february 28, 1976, and confirmed the penalties imposed on the assessee. ..... gujarat travancore agency : [1976]103itr149(ker) . 36. in c.a. ..... gangaram chapolia : [1976]103itr613(orissa) and cit v. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1980SC1866; (1980)4SCC244; [1981]1SCR490
..... the words 'this act' refer to the principal act in which sub-section 3(2) is inserted by virtue of the amendment, and that act, by virtue of section 2(2) as amended, must be deemed to have come into force on 26th january ..... point raised is that in clause (c) of the proviso to section 3(2) of the cantonments (extension of rent control laws) act, 1957, which speaks of 'the commencement of this act', the words 'this act' refer to the cantonments (extension of rent control laws) amendment act, 1972, which commenced to operate from 2nd june, 1972. ..... although broadly the power envisaged in section 3 of the amended cantonments (extension of rent control laws) act, 1957 is a power of extension even as it was under the unamended act, there is a vital qualitative difference between ..... that the issue of the notification of 24th january, 1974 amounted to a further exercise of power conferred by section 3 of the cantonments (extension of rent control laws) act, 1957, under which the earlier notification was issued is without force and must be rejected.13. ..... a case where this court held that a notification under section 2 part c states (laws) act, 1950 having been issued in 1951 by the central government extending the bengal finance (sales-tax) act, 1941 to the state of delhi, the power given by section 2 exhausted itself on the extension of the enactment and could not be exercised again to enable the issue of a fresh notification modifying the terms in which the bengal act was extended. ..... [1976]2scr785 .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1981KAR1193; 1981(2)KarLJ109; [1982]49STC178(Kar)
..... since the amendment in 1976, under section 25-b of the act, purchase of sugarcane is subjected to levy of purchase tax at the point of purchase by the factory ..... in exercise of the powers conferred by section 8-a of the karnataka sales tax act, 1957 (karnataka act 25 of 1957), the government of karnataka hereby exempt the purchase tax payable on sugarcane purchased by the sugar factories in the state during may and june, 1978. sd/- l. ..... shri katageri, the learned counsel appearing for the petitioner, has contended that in the absence of sugar factory being defined under the act all sugar factories producing sugar must be deemed to be the beneficiaries under the notification for exemption for the period between may and june, ..... the petitioner is a partnership firm registered as such under the karnataka sales tax act, 1957 (hereinafter referred to as the act), and carries on the business of producing khandasari sugar at boothana hosur in mandya ..... section 25-b of the act introduced in 1976 is the charging section ..... , it is significant to notice that in the fifth schedule to the act the government have in exercise of the powers conferred on it under section 8-a of the act, included sugar as an item exempted at entry 31-b of the fifth schedule to the act. ..... short question for determination in this writ petition is whether the petitioner is entitled to the benefit of the notification as under : 'finance secretariat notification no. ..... , under secretary to government, finance department.' 3. .....
Tag this Judgment!Court : Delhi
Reported in : (1986)53CTR(Del)45; [1987]163ITR482(Delhi)
..... for the commissioner of wealth-tax brought to our notice the fact that the section relating to exemption of certain assets particularly clause (viii) of section 5(1) of the wealth-tax act was amended retrospectively with effect from april 1, 1963, by the finance (no. ..... the tribunal accepted her appeal under the impression that the amendment of clause (viii) of section 5(1) of the wealth-tax act was prospective with effect from april 1, 1972, and the inclusion of the word jewellery therein did not affect the assessed and with this observation accepted the appeal. 5. ..... view that, 'ornaments made of gold constitute jewellery and are not exempt from wealth-tax under section 5(1)(viii) of the wealth-tax act, 1957, up to march 31, 1972. ..... since this amendment to section 5(1)(viii) is made retrospectively applicable with effect from april 1, 1963, for the relevant assessment year 1963-64, this decision ..... division bench of this court held that, 'gold ornaments not studded with precious stones were 'jewellery' and were not exempt under section 5(1)(viii) for the assessment years 1964-65 to 1970-71'. ..... the provisions of section 5(1)(viii) of the wealth-tax act came up for consideration before a division bench of this court in the case ..... 37 of 1976, the following question has been referred to this court for its opinion : 'whether, on the facts and in the circumstances of the case, and in view explanationn 1 to section 5(1)(viii) of the wealth-tax act, 1957, gold ornaments of the assessed of the .....
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