Court : Guwahati
..... from sales tax.19. in ghasi ram hari ram [1972] 30 stc 88, the delhi high court construing entry 1 of the second schedule to the bengal finance (sales tax) act, 1941, as extended to delhi, which exempted from taxes all cereals including all forms of rice (except when sold in sealed containers), held that the expression ..... the grain, i.e., arhar dal purchased by the dal mills and is therefore not a new and different article and therefore not liable to be taxed under section 3-d(1).22. whether hydrogenated oil called 'vanaspati' was still groundnut oil or a product of groundnut oil came up for consideration before the supreme court ..... tungabhadra industries ltd. v. commercial tax officer, kurnool [1960] 11 stc 827, adopted the 'common sense' rule of interpretation.23. the supreme court in alladi venkateswarlu's case [1978] 41 stc 394, interpreted the word 'rice' to include 'atukulu' (parched rice) and 'muramaralu' (puffed rice), the assam high court in kapildeoram baijnath prosad's case [1954 .....
Tag this Judgment!Court : Guwahati
..... such exemption is also subject to the conditions as may be specified in such notification. accordingly, the notification dated 30.7.1988 issued under section 3b of the assam finance (sales tax) act, 1956 has prescribed certain conditions which must be fulfilled before any assessee can claim the benefit of exemption. in the present case the petitioner ..... products for the period 15th october, 1982 to 31st august, 1988 in terms of the notification dated 30.7.1988 issued under the provisions of section 3b of the assam finance (sales tax) act, 1950. insofar as the period after 1.8.1988 is concerned, the argument advanced is that the provisions contained in the notification dated 30 ..... exemption on the sale of its finished products if it had levied and collected sales tax is a requirement imposed by section 3b of the assam finance (sales tax) act, 1956 as inserted by chapter iii of act 1 of 1987. such a requirement is also a specific condition subject to which exemption has been granted by the .....
Tag this Judgment!Court : Guwahati
..... economic order and improving their life conditions by conferring rights and benefits on them. the result is that the legal system has lost its credibility for the weaker section of the community. it is, therefore, necessary that we should inject equal justice into legality and that can be done only by dynamic and activist scheme of legal ..... legal services to them. it is now well settled, as a result of the decision of this court in maneka gandhi v. union of india (1978) 1 scc 248 : air 1978 sc 597, that when article 21 provides that no person shall be deprived of his life or liberty except in accordance with the procedure established by law ..... in articles 14, 21 and 39a, the courts, in india, evolved the process of legal aid which eventually stands translated in the form of the national legal services authority act, 1987.14. describing the invaluable role, which a lawyer plays in the judicial process, referred to as 'judicial justice', krishna iyer, j., observed in madhav hayawadanrao hoskot .....
Tag this Judgment!Court : Guwahati
..... the record produced by the learned state counsel reveals that a note was submitted on 5.5.2005 by the officer, to the director, health services through senior finance and accounts officer, and superintendent h & d seeking approval of the rates submitted by the different tenderers for supply of the dietary items pursuant to the said tender ..... the contract in his favour on the ground that he is supplying such materials to another civil hospital, though the officers up to the level of the senior finance and accounts officer have recommended settlement in favour of the lowest bidder. the entire action on the part of the director, health services, is therefore, arbitrary and ..... fact that such a condition exits in the notice inviting tender. the power of rejecting or accepting any bid without reason cannot give the power on the authority to act arbitrarily and whimsically as has been done in the instant case. the apex court in w.b. state electricity board (supra) has also held that there cannot .....
Tag this Judgment!Court : Guwahati
..... to be pointed out in order to avoid any confusion or misunderstanding that while considering, in b.i.o. finance ltd. v. the custodian : [1997]3scr51 , the ambit and scope of section 36 read with section 46 of banking regulation act, 1949, the apex court made it clear that the directives issued by the reserve bank of india are of binding ..... avoided.13. situated thus, it is abundantly clear that the guidelines, as already held in the case of sathe biscuits & chocolates co. ltd. (supra) and b.i. o. finance ltd. (supra), do not apply to such cases, wherein decrees have been passed and/or recovery certificates have been issued and have attained finality. i may, however, hasten to point ..... would enable expeditious disposal of such suits.8. in the face of the position of law, which has been made clear in ravindra (supra) and b.i.o. finance ltd. (supra), there can be no escape from the conclusion that if the contents of the guidelines, dated 29.1.2003, aforementioned show that the same apply to .....
Tag this Judgment!Court : Guwahati
..... . on the other hand the petitioner has filed a petition bearing no. f.c. (civil) no. 36/2005, on 1.2.2005, against the respondent under section 9 of the hindu marriage act, 1955 for restitution of conjugal rights before the principal judge, family court, kamrup, guwahati. after registering the case, the family court, kamrup, guwahati issued notice to ..... reported in geeta heera, (supra), it was contended by the wife in support of her prayer for transfer of the matrimonial proceedings that she did not have sufficient finance to meet the expenses to visit the place of trial and that she also entertained the risk of her life in case she required to do so. the apex ..... 7.2004, when she left for her parent's house.mr. bhowmik submits that the respondent, as petitioner has filed an application under section 24 of the code of civil procedure read with section 21af sec of the hindu marriage act, 1955 before this court praying for a direction to transfer the case no. f.c. (civil) no. 36/2005, pending .....
Tag this Judgment!Court : Guwahati
..... establishes the same conclusively, no additional tax can imposed.27. in baijnath biswanath , dwelling on the scope of power of the commissioner under section 20 of the assam finance (sales tax) act, 1956 to effect a suo motu revision of any order of assessment, it was held by this court that in the absence of any ..... transactions in particular during the relevant period, the same was not a germane consideration justifying reopening of their completed assessment, he urged. with reference to section 2(34) of the act and rule 2(k) of the assam general sales tax rules, 1993 (hereinafter referred to as 'the rules'), the learned senior counsel argued that ..... sale of onion vis-a-vis the petitioners for the assessment year involved had escaped assessment and therefore, the essential precondition for exercising power under section 18 of the act being absent, the impugned reassessment is illegal and without jurisdiction.7. no affidavit in opposition on behalf of the state-respondents has been filed.8 .....
Tag this Judgment!Court : Guwahati
..... ) which is extracted herein below:section 4. (3)(xxi) any income of a member of a scheduled tribe as defined in ..... ) of 27 the act. the indian income-tax act, 1922, did not contain any provision exempting members of the scheduled tribes from the levy of income-tax. such a provision was introduced for the first time by the finance act, 1955, in the said act. the original provision after its amendment and regularisation by section 3 of the finance act, 1958, assumed the form of section 4(3)(xxi .....
Tag this Judgment!Court : Guwahati
Reported in : (2007)211CTR(Gau)133,[2007]290ITR481(Gauhati)
..... ) which is extracted herein below:section 4. (3)(xxi) any income of a member of a scheduled tribe as defined in ..... ) of 27 the act. the indian income-tax act, 1922, did not contain any provision exempting members of the scheduled tribes from the levy of income-tax. such a provision was introduced for the first time by the finance act, 1955, in the said act. the original provision after its amendment and regularisation by section 3 of the finance act, 1958, assumed the form of section 4(3)(xxi .....
Tag this Judgment!Court : Central Administrative Tribunal CAT Guwahati
Reported in : (2005)(3)SLJ225CAT
..... take into consideration the corrigendum dated 17.4.1995 as well as office memorandum dated 16.3.1998 issued by the under secretary to the government of india, ministry of finance, new delhi and also the letter dated 10.4.1999 issued by the controller of defence accounts, narangi, guwahati before reaching the conclusion whether the field service concession ..... in placing the matters in its entirety it was open for the respondents to take appropriate measures, but it was not permissible on the part of the respondents to act in defiance of the order of the tribunal, which was finally dealt with by the supreme court. the finding of the tribunal in the o.as. as regards ..... respondents in placing the matters in its entirity it was open for the respondents to take appropriate measures, but it was not permissible on the part of the respondents to act in defiance of the order of the tribunal, which was finally dealt with by the supreme court. the finding of the tribunal in the o.as. as regards .....
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