Judgment Search Results Home > Cases Phrase: finance act 1983 Court: guwahati Page 17 of about 1,749 results (0.061 seconds)

Mahabir Coke Industries Pvt. Ltd. Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... dated 12.8.1997 directed to show cause as to why it should not be charged for the giving false statement under section 60 of the 1993 act read with section 25(6) of the assam finance (sales tax) act, 1956 on the ground that the petitioners had purchase coal from persons other than the commission agents and that the identity of such seller had ..... the learned senior counsel for the petitioner understandably to reinforce his argument that, as the petitioner is entitled to exemption from payment of sales tax under both the acts, any question as to whether any amount had been collected, in spite of such exemption and if so, what is the amount and whether it had been ..... petitioner had collected the central sales tax but had evaded the payment thereof, section 17(4) of the 1993 act and section 9(2) of the 1956 act were not attracted and on that grounds as well, the impugned orders are patently illegal and without any ..... while the matter rested at that, the government of assam in exercise of its powers under section (4) of the 1993 act read with clause (f) of sub-section (3) of section 74 thereof framed a scheme known as assam industrial (sales tax concession) scheme, 1995 (hereinafter referred to as ..... 2 assessing the petitioner company under section 17(4) of the assam general sales tax act, 1993 (hereinafter referred to as the '1993 act') read with section 9(2) of the central sales tax act, 1956 (hereinafter referred to as the '1956act') for the period ending 31.3.1992 to 1997-1998 as .....

The Assam State Textbook Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2003)87ITD99(Gau.)

..... aditanar educational institution (supra) considered the scope of exemption under section 10(22) and it was held that if the claim of society which was only a financing body was held not to come within the scope of "other educational institutions" as specified in section 10(22) of the act, it would be unreal and hypertechnical as the object of the society was to establish, run, manage or assist colleges or schools or other educational institutions ..... its members nor intends to declare the same in future also but he admitted that the assessee-company is not registered under section 25 of the companies act, 1956, and the memorandum of association and the articles of association of the assessee-company does not restrict the payment of dividend and issue of bonus share to its members. ..... in this case the two questions raised before the high court were ; (i) whether the assessee-society is entitled for claiming exemption under the provisions of section 10(22) of the act even if its funds are being misutilised by the members of the society; and (ii) whether the relief under section 10(22) can well be given to the assessee-society when ..... bench and eventually came to the conclusion that the assessee-company did not exist as university or other educational institution as contemplated under section 10(22) of the act as it does not carry on the primary activities of university or educational institution of imparting education but merely runs the business of printing and publishing of textbooks. .....

Navendra Kumar Vs. Union of India and Another

Court : Guwahati

..... under consideration the establishment of a 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 relating to certain types of crimes; participation ..... filed under article 32 of the constitution raises the question whether it is permissible to withdraw the consent given by the state government under section 6 of the delhi special police establishment act, 1946 (hereinafter referred to as the `act) whereby a member of the delhi special police establishment (dspe) was enabled to exercise powers and jurisdiction for the investigation of the specified offences in any area in the state and ..... the state police; whereas, in the case of cbi, while investigating a case, in any state, purportedly, by virtue of its powers under section 5 read with section 6 of the dspe act, 1946, the cbi investigators reports to their own hierarchy of officers and not to the superior police officers of the police station within whose local jurisdiction he, as a cbi officer, may be investigating a case. ..... we are afraid what the finance minister said in his speech cannot be imported into this ..... union of india, reported in (1983) 4 scc 645, wherein the court has observed, at para 11, as .....

Basudeo Nirmal Vs. the Assam Board of Revenue and ors.

Court : Guwahati

..... there is thus no escape from the conclusion that mritasanjiwani sura being an ayurvedic preparation, was not subject to the levy of finance sales tax for the period ending on 31st march, 1969, as the law then stood. ..... accordingly, we allow this petition and set aside the levy of finance sales tax on the petitioner's turnover of mritasanjiwani sura for the period ending on 31st march, 1969. ..... in this view of the matter, the impugned orders by the superintendent of taxes, the assistant commissioner of taxes and the assam board of revenue are liable to be struck down, to the extent finance sales tax has been levied on mritasanjiwani sura.7. ..... 28 and 67 of the schedule appended to the assam finance (sales tax) act, 1956. ..... by his order dated 18th november, 1969, the supreintendent of taxes assessed the petitioner for finance sales tax on the turnover of mritasanjiwani sura. ..... thus, it would appear that on 31st march, 1969, ayurvedic, homoeopathic and unani medicines were not subject to the levy of finance sales tax under item no. ..... the short question submitted for our decision is whether an ayurvedic medicine called mritasanjiwani sura attracts levy of finance sales tax.2. ..... the work was made a legal standard by the terms of the national food and drugs act in january, 1907. ..... in the schedule to the principal act, -- (6) for item no. ..... it appears that, by act no. .....

Assam Frontier Tea Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... 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 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 ..... adverting to some devices adopted by the erring employers, the finance minister reiterated : 'while on this subject, i would like to refer to a tendency noticed to create private trusts which carry on ..... considering the above plea of the company, we, perforce of historical reasons, have to refer to the speeches of the finance minister when the finance bill of 1980 and the finance bill of 1984 were introduced. ..... 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 ..... learned counsel for the company argued, as in nakara's case, : (1983)illj104sc that the facts in the instant case demands the date of march 1, 1984, inserted in sub-sections (10) and (11) to be altered to march 31, 1984.16 ..... union of india, : (1983)illj104sc to read down the date march 1, 1984, in sub-sections (10) and (11) to march 31, of that year, and cited a case in which the vires of the liberalised pension scheme under the 1972 pension rules was assailed ..... this passage is found in [1983] 140 itr 31. ..... 80 crores in 1983-84. .....

M/s. Bajrang Tea Trading Company Vs. The State of Assam and Others

Court : Guwahati

..... however, since no stay was obtained by the petitioner from revisionary authority against realization of the dues/assessment order and hence the impugned demand notice was issued under the act read with public demand recovery act by the recovery/certificate authority for realization of the outstanding dues from the petitioner. ..... dubey, learned standing counsel, finance appearing for the respondents. ..... by filing this writ petition under article 226/227 of the constitution of india, the writ petitioner a dealer under assam general sales tax act seeks to challenge the show cause notice no. ..... if assessee/dealer fails to pay the dues payable under the act then recovery certificate has to be issued under the act. ..... so far as the proceedings in question are concerned, they are in the nature of recovery proceedings of the state dues recoverable from the defaulting assessee/dealer as arrears of revenue under the public demand recovery act. ..... in the first place, once 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. ..... 4, 20,964 for the assessment years 97-98 and 98-99 in his assessment done by the assessing authorities under the act. ..... (for short hereinafter called the act). ..... it is registered as dealer under the provisions of assam general sales tax act. .....

Kamal JaIn Vs. State of Assam and ors.

Court : Guwahati

..... 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 ..... in view of the discussions made hereinabove, i hold that exclusion of the sugar candy from the list of exempted item in schedule i of the act, 1993 is within the legislative competency of the state and it does not violate the right of the petitioner under articles 14, 19 and 301 of the constitution as the ..... bhati, learned counsel for the petitioner that sugar vide clause (viii) of section 14 of the central sales tax act, 1956 is one of the items of special importance in inter-state trade or commerce, wherein sugar is defined as ..... bhati further inviting to the definition submitted that clause 24, chapter 17 of the central excise tariff act, 1985 defines sugar, which means any form of sugar in which the sucrose content, if expressed as a percentage of the material dried to constant weight at 105 co would be more than ..... petitioner is that prior to repeal of the assam sales tax act, 1947 by section 74 of the act, 1993, 'sugar candy' was exempted from tax being ' ..... sharma, learned additional senior government advocate, has submitted that under the act several items have been included as taxed items which were exempted earlier from taxation ; that tax on sale or purchase of goods other than newspapers fall within .....

State of Punjab Vs. State of Nagaland and ors.

Court : Guwahati

..... parties, i safely hold that mere issuance of the impugned circular by the state of punjab asking the other states to satisfy the director of punjab state lottery as regards the compliance of the provisions of the act, more particularly section 4 before selling any lottery tickets in that state, allegedly affecting the rights of the petitioners/respondents to sell their lottery tickets in that state within the territorial jurisdiction of the state ..... of certiorari and/or any other appropriate writ, order or direction of like nature setting aside and quashing the impugned circular/letter no.psl:fd:le:2/ 99/408 dated 26.5.1999 (annexure-1) issued by the joint secretary, finance-cum-director, punjab state lotteries for principal secretary to the govt. ..... circular reads, thus:- 'no.psl:fd:le:2/99/408 government of punjab department of finance directorate of lotteries (administration branch) to the chief secretaries of ..... notification dated26.5.1999bearingno.psl/ fd:lr: 2/99/408 issued by the joint secretary, finance-cum-director, punjab, state lottery for principal secy, to govt. ..... both the writ petitions is relating to the validity and legality of a circular dated 26.5.1999 issued by the joint secretary, finance-cum-director, punjab state lotteries for principal secretary to govt. pb. ..... lotteries) government of arunachal pradesh, itanagar, furnished certain documentary proof in respect of arunachal pradesh state lotteries to the joint secretary (finance)-cum-director of punjab state lotteries, govt. .....

Labanya Dhar Bania Vs. State of Assam and ors.

Court : Guwahati

..... departments or undertaking who do not discharge commercial activities are not liable 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. ..... that government departments or undertaking which do not discharge commercial activities are not liable 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. ..... 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 ..... but government (hereinafter the dealer defined, under section 2(b) of the central sales tax act 56) which buys, sales, supplies or unserviceable goods or old stocks i materials or waste products, obsolete or discarded machinery parts or accessories thereof from the list attached against the lot ..... insertionof section 73a by the assam general sales tax (amendment) act, 2000 empowering the commissioner to issue such orders, instructions, directions and clarifications consistent with the provisions of act and the rules framed thereunder further reinforce the argument that the circular issued in 1985 was without any authority of law, its violation by an officer exercising quasi-judicial powers do not call for retribution. .....

Tinsukia Trading Co. Vs. State of Assam and ors.

Court : Guwahati

..... in this reference including other subsequent questions raised as follows :- (1) consignment of notified agricultural produce which are transported in the declared market area in the state of assam are not liable to cess u/s 21 of the act in view of the decision of the apex court in ram chandra kailash's case and company (supra) and shalimar's case (supra) (2) the board has no power and authority to levy and collect cess on the ..... ram chandra kailash's case (supra) and shalimar's case (supra) to the case in hand, we can unhesitantly hold that the state government in the exercise of rule making power u/s 49 of the act has widened the scope of presumption laid down in the explanation 1 to section 21 of the act by framing rule 21 (7) providing further that if in a notified area any agreement of sale or purchase is entered into or if in pursuance of such agreement of sale or purchase, notified agricultural produce ..... the market areas have already been declared by government and the board has acted legally and within its jurisdiction in levying and collecting the cess at the check gates of the agricultural produce on its transportation into assam from outside before its sale or purchase at particular place on the basis of resolution of the board on 30.11.1983 by which sriram gate was brought under direct control of the board as ..... produce involves a number of functions such as assembling, storing, grading, standardizing transporting and financing the producer and negotiating the sale. .....