Court : Guwahati
..... 1993 and 30.6.1993 upholding the orders of the assessment dated 10.5.1994 passed under section 9(3) of the assam finance (sales tax) act, 1956 by the superintendent of taxes, unit-c, circle-5, guwahati in respect of the above return periods.3. the writ petitioner m/s universal ..... common order dated 30.1.1997 passed on revision by the joint commissioner of taxes, asam, guwahati under section 36(2) of the asam general sales taxact, 1993 read with section 74(3)(b) of the said act and section 20(2) of the asam finance (sales tax) act, 1956 for the period ending 30.9.1991, 31.3.1992, 30.9.1992, 31.3. ..... luggage . is a registered dealer under the assam finance (sales tax) act, 1956 and the central sales tax act. for the period mentioned above, the petitioner submitted returns showing the inter-state sale of goods to m/s aristocrat marketing ltd. a sister concern. the .....
Tag this Judgment!Court : Guwahati
..... closure of aaidc and approved by the cabinet on 22.03.2006, affirmed that the state government acting on the recommendations of p.k. choudhury committee on spse closed down the corporation. thereafter, the agriculture department moved the finance department for release of closure liabilities during 2006-2007. according to this respondent, the government has ..... dues of their employees from their own resource generation. clause 9 thereof having a definitive bearing on the present adjudicatory process deserves to be extracted:9. a section of employees of some slpes who may be absorbed in the state govt. departments, will not be entitled to the vrs package. however, for the period ..... scheme with no discretion to them to avoid the mode of exit from the services as prescribed thereby. to the contrary, the scheme comprehends that a section of the employees of the corporation may be absorbed in the state departments and for those adopting that course, they would not be entitled to the benefits .....
Tag this Judgment!Court : Guwahati
..... for every month during which the default continued, but not exceeding in the aggregate fifty per cent. of the tax;.....,' 79. by section 24 of the finance act, 1969 (act no. 14 of 1969), in sub-section (1) (as substituted by act no. 46 of 1964), clauses (i) and (ii) had been substituted with effect from april 1, 1969, along with an explanation ..... in cwt v. r.d. chand : [1977]108itr787(ap) , the andhra pradesh high court had to consider the scope of section 18(1)(a) as amended by the w.t. (amend.) act of 1964 and the finance act of 1969. the case before the court came up under the following circumstances. for the assessment year 1961-62, the assessee filed his ..... cannot be construed retrospectively unless there are clear words to that effect in the statute itself. section 18(1)(a) of the w.t. act, 1957, as amended by the finance act, 1969, is not retrospective in its operation.under section 18 the wrongful act on the part of an assessee becomes complete as soon as he does not file the return .....
Tag this Judgment!Court : Guwahati
..... the tax for every month during which the default continued, but not exceeding in the aggregate fifty per cent. of the tax........"by section 24 of the finance act, 1969 (act no. 14 of 1969), in sub-s. (1) (as substituted by act no. 46 of 1964), cls. (i) and (ii) had been substituted with effect from april 1, 1969, along with an ..... . in cwt v. r. d. chand : [1977]108itr787(ap) , the andhra pradesh high court had to consider the scope of section 18(1)(a) as amended by the w.t. (amend.) act of 1964 and the finance act of 1969. the case before the court came up under the following circumstances. for the assessment year 1961-62, the assessee the following ..... statute cannot be construed retrospectively unless there are clear words to that effect in the staute itself. section 18(1)(a) of the w.t. act, 1957, as amended by the finance act, 1969, is not retrospective in its operation.under section 18 the wrongful act on the part of an assessee becomes complete as soon as he does not file the return .....
Tag this Judgment!Court : Guwahati
..... for every month during which the default continued, but not exceeding in the aggregate fifty per cent. of the tax;.....,' 79. by section 24 of the finance act, 1969 (act no. 14 of 1969), in sub-section (1) (as substituted by act no. 46 of 1964), clauses (i) and (ii) had been substituted with effect from april 1, 1969, along with an explanation ..... in cwt v. r.d. chand : [1977]108itr787(ap) , the andhra pradesh high court had to consider the scope of section 18(1)(a) as amended by the w.t. (amend.) act of 1964 and the finance act of 1969. the case before the court came up under the following circumstances. for the assessment year 1961-62, the assessee filed his ..... cannot be construed retrospectively unless there are clear words to that effect in the statute itself. section 18(1)(a) of the w.t. act, 1957, as amended by the finance act, 1969, is not retrospective in its operation.under section 18 the wrongful act on the part of an assessee becomes complete as soon as he does not file the return .....
Tag this Judgment!Court : Guwahati
..... assessee-company comes within the meaning of manufacturer of goods because tea is grown and manufactured. the expression 'mainly' has been explained in the explanation to section 2(7)(c) of the finance act, 1982. as per the provisions of law contemplated under the said explanation, a company (industrial company), shall be deemed to be mainly engaged in the ..... tribunal was not correct in holding that 51 per cent. of the total composite income of a particular tea company should be taken within the scope of section 2(7)(c) of the finance act, 1982, to enable the assessee-company to receive the lower rate. at this stage, mr. joshi, has drawn our attention that the assessee-company does ..... work pr process the said m. s. rounds.'9. similarly, the calcutta high court in a case in addl. cit v. a. mukherjee and co. (p.) ltd. : [1978]113itr718(cal) had the occasion to decide the same point. the calcutta high court held thus (page 721) : ' in order that a publisher of books should be a manufacturer .....
Tag this Judgment!Court : Guwahati
..... transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;'7. in the madhya pradesh sales tax act, section 2(n) was introduced to include the job done like the photographer to be a works contract. the photographer, i.e. rainbow colour lab was subjected to the ..... customer and hands over that photograph to the customer, any sale of photo paper is involved in the transaction on which sales tax is leviable under the meghalaya finance (sales tax) act.2. the aforesaid question has arison in the following circumstances.3. appellant-writ petitioner is a proprietor of a firm known as m/s colour calcutta, kacheri ..... the petitioner does not come within the purview of the meghalaya finance (sales tax) act and he is not a dealer under the said act. on the other hand, the revenue submitted that, in view of the provisions of section 2(1b) which was introduced by the meghalaya sales tax amendment act, 1985, the business of the petitioner was such as .....
Tag this Judgment!Court : Guwahati
..... the facts and in the circumstances of the case, the tribunal was legally correct in applying the provisions of the explanation to section 271(1)(c) of the income-tax act, 1961, as introduced by section 40 of the finance act, 1964 ?'2. the facts of the case may be briefly stated as follows i the relevant assessment year relates to ..... assessed income and hence the default was covered by the new explanation inserted by section 40 of the finance act, 1964. the inspecting assistant commissioner after having heard the petitioner levied a penalty of rs. 6,500 under section 271(1)(c) of the income-tax act, 1961, by order dated february 9, 1967. against this order of penalty the ..... hold that on the facts and in the circumstances of the case the learned tribunal was not legally correct in applying the provisions of the explanation to section 271(1)(c) of the act.12. accordingly, we answer the question referred in the negative and against the department. we, however, make no order as to costs.lahiri, j .....
Tag this Judgment!Court : Guwahati
..... far as it was rendered applicable for recovery of tax imposed for a particular fiscal year by a finance act. by virtue of the finance act, 1939, s. 16(1)(c) of the indian i.t. act as amended by the indian i.t. (amend.) act, 1939, applied for the assessment year 1939-40, although the subject of charge was the income ..... of the husband himself." (p. 417).in philip john plasket thomas v. cit : [1963]49itr97(sc) , the supreme court observed (p. 101) :"sub-section (3) of section 16 of the act was introduced in 1937. for the purpose of its application it is immaterial whether the partnership was formed before or after 1937, and whether the transfer was effected ..... from the assets transferred before 1953 by the assessee, would not stand to be included in the assessment of the transferor who otherwise satisfies the conditions of this section. this section, prima facie, has no concern with the date of the transfer of the assets but only with the income of the transferred assets in the relevant year of .....
Tag this Judgment!Court : Guwahati
..... . act as amended by the indian i.t. (amend.) act, 1939, applied for the assessment year 1939-40, although the subject of charge was the income of ..... privy council observed that the indian i.t. act, 1922, as amended from time to time, formed a code, which had no operative effect except in so far as it was rendered applicable for recovery of tax imposed for a particular fiscal year by a finance act. by virtue of the finance act, 1939, section 16(1)(c) of the indian i.t ..... of the husband himself. ' (p. 417). 19. in philip john flasket thomas v. cit : [1963]49itr97(sc) , the supreme court observed (p. 101); 'sub-section (3) of section 16 of the act was introduced in 1937. for the purpose of its application it is immaterial whether the partnership was formed before or after 1937, and whether the transfer was effected .....
Tag this Judgment!