Judgment Search Results Home > Cases Phrase: finance act 1987 section 91 amendment of section 42 Sorted by: old Court: sales tax tribunal stt west bengal Page 1 of about 50 results (0.121 seconds)

The Calcutta Iron Merchants' Vs. Commissioner Of Commercial Taxes

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1993)88STC88Tribunal

..... this is an application under section 8 of the west bengal taxation tribunal act, 1987, challenging the validity of the amendment of schedule iv referable to section 5(1)(d1) of the bengal finance (sales tax) act, 1941, in so far as sanitary wares and sanitary fittings are included in the said schedule making those goods exigible to sales tax at the rate of 15 per cent with effect from april 1, 1989, as against the ..... in the context of our views as above, we hold that there is no hostile discrimination, no unreasonable discrimination and no violation of article 14 in the impugned amendment of section 5(1)(d1) of the bengal finance (sales tax) act, 1941, by which sanitary wares and sanitary fittings were included in schedule iv to be taxed at the higher rate of 15 per cent with effect from april 1, ..... applicant is said to be an association of iron merchants and the second applicant, being himself a dealer within the meaning of section 2(c) of the said 1941 act, is the president of the association.the members of the first applicant are resellers of sanitary wares and fittings among other goods. ..... the applicants, schedule ii was introduced in the 1941 act by an amending act of 1959 for levying a higher rate of tax on luxury goods consumed by the affluent section of the society. ..... with effect from june 1, 1987, schedule iv was appended to the act, enlisting therein certain goods used or consumed by a much more affluent section of the people, the rate of tax of such goods being fixed at 15 .....

Kejriwal Electronics Private Vs. Commercial Tax Officer,

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1991)81STC20Tribunal

..... (b), continue to be so liable until the expiry of three consecutive years commencing from any year before the commencement of clause (a) of sub-section (3) of section 4 of the west bengal taxation laws (amendment) act, 1987, during each of which his aggregate of the gross turnover under this act and the gross turnover under the bengal finance (sales tax) act, 1941 (bengal act vi of 1941) does not exceed rupees fifty lakhs and on the expiry of such three years after the commencement of clause ..... (a) of sub-section (3) of section 4 of the west bengal taxation laws (amendment) act, 1987, his liability to pay the turnover tax shall cease unless he becomes again liable ..... of his gross turnover under this act and the gross turnover under the bengal finance (sales tax) act, 1941, does not exceed rupees twenty-five lakhs and on the expiry of such three years his liability to pay the turnover tax shall cease ; (cc) every dealer who has become liable to pay the turnover tax before the commencement of clause (a) of sub-section (3) of section 4 of the west bengal taxation laws (amendment) act, 1987 shall, notwithstanding anything contained .....

Health Guard Laboratories Vs. Assistant Commissioner,

Court : Sales Tax Tribunal STT West Bengal

..... the legal obligation discharges the obligation in full or in part the other party can validly accept the same in settlement of the part or whole of the claim under the right as the case may be.therefore, if by any amendment the period of limitation is extended before a person's right to initiate a legal proceeding to enforce his substantive right is barred by limitation, such extension of period does not create any new substantive right ; but only gives the ..... at the time the return was submitted, a period of four years from the end of the period for which return was submitted was available under section 1 l(2a) of the bengal finance (sales tax) act, 1941 for completion of the assessment.hence, in that case assessment could be made on or before march 31, 1991. ..... the applicant-firm claims that during the hearing of the said application, the competent authority's notice was drawn to the fact that by notification dated july 12, 1996, amending rule 99 of the 1995 rules, the eligible period for tax holiday for small-scale industrial unit, situated outside the cmda area had been extended from five years to seven years. ..... , before the expiry of four years on march 31, 1991, section 1 l(2a) was amended making the assessment permissible up to june 30, 1991 and the assessment was actually made on may 10, 1991. ..... but on june 1, 1987, i.e. ..... the assessee in that case submitted his return for the four quarters ending on march 31, 1987. .....

Indian Rayon and Industries Ltd. Vs. Commercial Tax Officer, Central

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1994)95STC17Tribunal

..... in this application under section 8 of the west bengal taxation tribunal act, 1987, the applicant-company challenges the demand of interest on turnover tax for late payment of the same under the bengal finance (sales tax) act, 1941 and the west bengal sales tax act, 1954.2. ..... section 6b was inserted in the 1941 act and section 4aaa was inserted in the 1954 act by the west bengal taxation laws (second amendment) act, 1979, with effect from april 1, 1979, introducing turnover tax ..... their case in the affidavit-in-opposition is that, like many other dealers, the applicant challenged the validity of the turnover tax introduced by the west bengal taxation laws (second amendment) act, 1979, by a writ petition in the high court. ..... of west bengal [1989] 73 stc 277 (cal), declared the levy to be valid and dismissed the appeal.thereafter, the same applicants filed another writ petition challenging their liability to pay interest on turnover tax under section 10a of the 1941 act and contended that by virtue of the stay granted by the high court in the earlier writ petition, no interest could be demanded from them prior to february 24, 1988. ..... if, however, even without mention of the reason for non-payment of tax, these returns are assumed to be complete returns, then these will be governed by sub-section (1).the other class comprises the returns where taxable turnover and payable turnover tax and the reason for nonpayment of the tax were stated in the particular part of the return meant for .....

Food Corporation of India (Fci) Vs. Acct/Assessment Wing

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2005)140STC329Tribunal

..... we find that definition of "dealer" is to be found in section 2(c) of the bengal finance (sales tax) act, 1941, which definition has been incorporated in the said act by the west bengal act 5 of 1987 giving such definition retrospective effect from the date on which the original 1941 act came into force. ..... . the board appears to have been carried away solely by the fact of amendment in section 2(c)--explanation ii of the act of 1941 and the decision rendered by the honourable supreme court in [1997] 105 stc 561; (1997) 30 sta 238 (state of ..... having considered amended definition of "dealer" which includes also handling agent and having also considered the provisions of section 27 to section 30 of the sale of goods act, 1930 and also analysing some features in the letter dated january 14, 1969 of the department of agriculture, government of india, the board upheld the appellate order dated may 4, 1992 and ..... even after the elaboration, the taxing authority is required to prove as in the original definition after amendment that the agent has in the customary course of business, authority to sell goods belonging to the principal.tax is not attracted only for a person of the status of ..... had only been introduced by amendment in 1987 with retrospective effect. ..... incorporated in 1969 by an officer of the rank of joint secretary which only has to be read in exclusion of the subsequent letter which does not contain any terms and condition of this letter of 1969 or any amendment thereof between the parties .....

Parash Nath Shaw Vs. Commercial Tax Officer, Burtolla

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1998)111STC210Tribunal

..... may refer to the tribunal the case relating to an individual government servant or class of such servants involved in delinquence of the nature specified in the sub-rule itself.the court next noted that under section 4(2) the governor may in respect of a gazetted government servant on his own request, refer the case to the tribunal in respect of the matters referred to in sub-rule (1). the supreme court ..... the instant proceeding under section 8 of the west bengal taxation tribunal act, 1987, has been initiated challenging the legality of an order imposing penalty, as well as the legality of the demand ..... of a sale to him of goods of any class or classes not specified at the time of the sale in the certificate of registration granted to him under subsection (3) of section 7, or (b) in respect of a sale of any goods, where the sale was made to him before he was registered, the prescribed authority may, after giving such registered dealer a reasonable opportunity of ..... sundry information relating to purchases by such dealers would be simply chaotic and in disregard of a dealer's right to have opportunity of being heard as to whether he himself really intend such amendment or not, particularly when the information is received from sources other than the dealer ..... : the applicant is presently the sole proprietor of an erstwhile partnership-firm run in the name and style of suddharam shaw and sons, which is registered under the bengal finance (sales tax) act, 1941 (in short, "the 1941 act"). .....

Calcutta Wine Association and Vs. Commissioner of Commercial Taxes

Court : Sales Tax Tribunal STT West Bengal

..... the question for decision in this application undersection 8 of the west bengal taxation tribunal act, 1987, which is in the nature of one under article 226 of the constitution of india is : whether turnover tax is payable by retailers who deal in indian-made foreign liquors (imfl) under the bengal finance (sales tax) act, 1941 (the 1941 act) and rules framed thereunder in respect of sales effected on or after april 11, 1994.2. ..... applicants have clearly admitted in the present application that by reason of the amended provisions of section 5(2) retail dealers were on the whole relieved of the burden and obligation of collection and payment of sales tax and observance of related formalities. ..... by the amendments made in section 5 and deductions allowed in clauses (vf) and (vg) of section 5(2) additional deductions were allowed for the purpose of sales tax under section 4 and section 8(3) only. ..... their contention in the said representation is also that there is no "turnover" in view of the amended provisions of section 5(2) by which deduction has been allowed.7. ..... together with them, sub-clauses (vf) and (vg) of section 5(2)(a) were inserted by the said amendment. ..... section 5(2)(a)(ii) was also consequently amended. ..... by amending section 5(2)(a)(ii) it was provided that for the purpose of computation of taxable turnover a dealer of foreign liquors was entitled to deduct from his sales the sales made to a registered dealer and thus the tax was leviable at the .....

Sangeeta Anchalia Vs. Commercial Tax Officer and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)120STC526Tribunal

..... this is an application under section 8 of the west bengal taxation tribunal act, 1987 in the nature of an application under articles 226 and 227 of the constitution of ..... the dates have been given respectively at the beginning and end of the order) the assistant commissioner of commercial taxes who was the authority for issuing eligibility certificate, rejected the prayer for amendment/rectification of the eligibility certificate on the ground that there was no such provision in the law. ..... the assistant commissioner of commercial taxes who rejected the application for amendment/rectification of eligibility certificate, recognised the fact that the first sale of manufactured product was of poly ..... thereafter the applicant filed a revision before the west bengal commercial taxes appellate and revisional board, and at the same time made an application before the authority issuing the eligibility certificate for amendment/rectification of the eligibility certificate by adding poly bags in the certificate. ..... bags in the eligibility certificate was merely a mistake mainly on the basis of the conduct of the taxing authorities at various stages including the observation of the assistant commissioner of commercial taxes while rejecting applicant's prayer for amendment/rectification of eligibility certificate.8. ..... application arises out of the assessment order dated december 29, 1990 for the period of four quarters ending june 30, 1986 under section 11 of the bengal finance (sales tax) act, 1941. .....

Shri Bijay Kumar Bhatter and ors. Vs. Certificate Officer and ors.

Court : Sales Tax Tribunal STT West Bengal

..... by the instant application under section 8 of the west bengal taxation tribunal act, 1987 which is of the nature of writ petition under article 226 of the constitution of india, the applicants have challenged the validity of notices issued by the certificate officer addressed to the applicant nos. ..... , such director, manager or other officers shall be deemed to be guilty and shall be liable to be proceeded against and punished accordingly.section 22 of the act declares certain acts of a dealer or person as offences punishable with simple imprisonment or with fine or with both.so, it is not correct to say that a director cannot be criminally prosecuted. ..... 50 lakhs during the accounting year ending on june 30, 1980 and the company became liable to pay tax from july 1, 1980 according to this section.but the company challenged this section's constitutional vires and did not pay the tax. ..... 1, 2 and 3, not being certificate debtors, cannot be proceeded against under the 1913 act or under the companies act, 1956, by fixing responsibility on them.hence, the company prays for direction on the c.o. ..... taxation laws (amendment) act, 1979]. ..... for its business in calcutta it was a registered dealer under the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") and was subject to assessment under the act. ..... by amendment of the 1941 act turnover tax was introduced by a new section 6b effective from april 1, 1979. .....

Haroon M. Adam Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2001)121STC134Tribunal

..... the applicant has prayed for a declaration that the amendment in sub-clause (i) of clause (18) of section 11 of the west bengal finance act (3 of 1999), and any notification relating thereto regarding imposition of sales tax on imported sugar in preference to indigenous sugar is unconstitutional and ultra vires.14. ..... of the respondents to levy sales tax on sales of imported sugar, the applicant has questioned the validity of the provisions of the west bengal sales tax act, 1994 as it stands after the amendment published in the calcutta gazette, extraordinary dated march 31, 1999, through the west bengal finance act, 1999, clause 11, as well as the 1994 act as it stood before that amendment in so far as they relate to the claim of the respondents to the effect that both before and after the ..... in this application under section 8 of the west bengal taxation tribunal act, 1987, which is in the nature of a writ application under article 226 of the constitution of india, the point at issue is whether sales of sugar imported from foreign countries is exigible to sales tax under the west bengal sales tax act, 1994.2. ..... and another (rn-119 of 1998 decided on november 3, 1998--wbtt) had filed an application under section 8 of the west bengal taxation tribunal act, 1987, challenging a circular dated october 27, 1997 issued by commissioner of commercial taxes, west bengal, stating that, while sugar manufactured or made in india was exempt from payment of sales tax under si. no. .....