Judgment Search Results Home > Cases Phrase: finance act 1994 chapter 8 miscellaneous Sorted by: old Court: sales tax tribunal stt west bengal Page 4 of about 69 results (0.123 seconds)

Bhatter'S Bhatter And Company Vs. I.C.T./Bureau Of Investigation

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)120STC470Tribunal

..... and silver ornaments and out of the same make new gold and silver ornaments and silver utensils. the firms are duly registered as dealers under the west bengal sales tax act, 1994.3. (a) on november 1, 1995 some persons alleged to be inspectors of commercial taxes, bureau of investigation, visited the place of business of the applicant of ..... phrases in the former document should not be considered to be necessarily of any serious significance. if the seizure receipt under section 66 of the west bengal sales tax act, 1994 issued by mr. a. mukherjee, inspector of commercial taxes on november 1, 1995 is read along with the reasons recorded by shri a. mukherjee on the same day ..... same day it is mentioned that as the officer had reasons to suspect that the dealer was attempting to evade payment of tax under the west bengal sales tax act, 1994, the accounts and records of the dealer indicated in the seizure receipt were being seized. on a joint reading of these two documents it appears that there is .....

Delta Jute and Industries Limited Vs. Commercial Tax Officer and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2001)121STC186Tribunal

..... appellate and revisional board, relating to the assessment of the applicant for the four quarters ending june 30, 1981 under section 11(1) of the bengal finance (sales tax) act, 1941 and the appeal and revision cases related to the said assessment order, are illegal and for an order restraining the respondent no. 4, certificate officer ..... mind of the members of the board. in this connection, mr. bose, learned advocate for the applicants, has submitted, citing the case of tata refractories limited [1994] 95 stc 343 (orissa) that a liberal view should be taken because law permits in certain cases exemption/deduction/concession subject to filing of declaration forms. if ..... of this decision of the supreme court and the identity of the definitions of "business", in their material parts, of the two acts, viz., madras general sales tax act, 1959 and bengal finance (sales tax) act, 1941 it must be held, in the light of the supreme court decision, that canteen sales of the applicant-company would be .....

Himani Ltd. Vs. Assistant Commissioner of

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)118STC193Tribunal

..... "cosmetics of all varieties".then respondent no. 1 issued 12 demand notices for the periods of 12 months each ending march 31, 1983 to march 31, 1994 under the 1954 act, which were received by the applicant on april 8, 1997.4. the applicant-company claims that boroplus is a drug within the meaning of section 3(b ..... be followed in general is laid down as under in the well-known book --"a short text book of medical statistics" (eleventh edition), by sir austin bradford hill, chapter 20 on clinical trials : " 'therapeutics, said sir george pickering in his presidential address to the section of experimental medicine and therapeutics of the royal society of medicine', ..... oxide, boric acid, benzoic acid, potassium bi-carbonate, p. hydroxide, p. chloride, and other ingredients which may be used also in drugs. on a reading of chapter 47 of the said book, commencing from page 478, it will be clear that antiseptic properties are not repugnant, foreign or anathema to a cosmetic preparation, and in fact .....

Prabhunath Sharma Vs. Commissioner of Commercial Taxes

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)120STC241Tribunal

..... an author who is not at least less eminent that the author of the alleged research paper produced by the applicant on the subject of clinical trials. in chapter 20 of his book dealing with clinical trials the author has stated as follows : " 'therapeutics', said sir george pickering in his presidential address to the ..... commercial tax officer, the applicant filed a petition of appeal before the assistant commissioner of commercial taxes, bally circle, who, by an order dated march 8, 1994, confirmed the said assessment. thereafter, the applicant filed a petition for revision before the west bengal commercial taxes appellate and revisional board who also, by an order ..... correctly exercised his jurisdiction.23. now, what the legislature seeks to recognise as ayurvedic drug the term has been defined as follows in section 3(a) of the act : "3(a). 'ayurvedic, siddha or unani drug' includes all medicines intended for internal or external use for or in the diagnosis, treatment, mitigation or .....

international Trades Vs. West Bengal Commercial Taxes

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)120STC271Tribunal

..... plates (in short, p.s.plates) were aluminium plates covered by item 3 of part a of schedule iv of the west bengal sales tax act, 1994. p.s. plates are manufactured by subjecting aluminium coils to micro-graining and micro-finishing processes and to various other chemical processing and eventual imparting on ..... waterproof cotton canvas cloth, cotton canvas tarpaulins, bulking sheets, etc., and are registered dealers under the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") and the central sales tax act, 1956 (in short, "the central act"). the commercial tax officer while making assessment for the period of four quarters ending on october 23, 1984 ..... -proofing, organdie processing or any other process or any two or more of these processes." thus, the andhra pradesh general sales tax act, 1957, itself by specific reference to the central act (act 58 of 1957) recognises rubberised cotton cloth as "cotton fabric", but in the case before us the position is entirely different.19. .....

Health Guard Laboratories Vs. Assistant Commissioner,

Court : Sales Tax Tribunal STT West Bengal

..... 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. but on june 1, 1987, i.e., ..... the company took place on january 18, 1996. as a dealer registered under the west bengal sales tax act, 1994 (in short, "the 1994 act"), the applicant applied on february 14, 1996 for grant of eligibility certificate (in short, "ec") under section 39 of the act read with rule 99 of the west bengal sales tax rules, 1995 (in short, "the 1995 rules") ..... , the date of first sale of a product of a small-scale industrial unit gives rise, under rule 99 of the 1995 rule read with section 39 of the 1994 act, to a substantive right to tax holiday (provided of course all other requisite conditions are fulfilled). the nature of such right gets settled according to the relevant provisions of .....

Creative Ltd. and anr. Vs. Commercial Tax Officer and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)118STC149Tribunal

..... in the present name, creative ltd., with effect from july 1, 1996. it was registered as a dealer under the 1941 act with effect from march 17, 1989. under the west bengal sales tax act, 1994 it has been deemed to be registered. the company is an exporter of leather goods/its domestic sale is limited to sales of ..... under section 11e(1) of the 1941 act.2. the applicant-company was initially a partnership firm under the name of "creative". it was converted to creative ..... of the west bengal taxation tribunal act, 1987 are in the nature of writ applications under article 226 of the constitution of india. the main question raised in these applications is whether clause (a) of sub-section (3) of section 20 of the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") is applicable to deemed assessments .....

Biswajit Roy Vs. Commercial Tax Officer and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)120STC291Tribunal

..... that an order of assessment was made by respondent no.1 on june 26, 1996 in respect of the period of four quarters ending march 31, 1994 under the bengal finance (sales tax) act, 1941. the applicant made an application for review of the order of assessment.since that application was not being heard, he preferred an application under ..... section 8 of the west bengal taxation tribunal act, 1987 before this tribunal, being rn-307/97. in pursuance of a direction given in that case, respondent no ..... commercial tax officer who made the order of review. the new incumbent found out that certain transactions of works contract taxable under section 6-d of the 1941 act have not been taken into account in the order of review. therefore, the present commercial tax officer wants to make a second review of the order of .....

Kasturi Devi JaIn Trust Vs. Commercial Tax Officer, Naren

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2001)123STC585Tribunal

..... under articles 226 and 227 of the constitution of india, is : whether the orders of assessment and determination of interest under the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") dated june 18, 1992 for the period of four quarters ending march 31, 1988 and the consequential notices of demand are invalid for ..... parts in the trade name of "power sales & service" and is a dealer registered under the 1941 act and then under the west bengal (sales tax) act, 1994. but the order of assessment dated june 18, 1992 under 1941 act was made by respondent no. 1 and the consequential notices of demand were issued for the period of ..... the dealer correctly, namely, by describing n.m. jain and others as trustees.there is no dispute about this factual position.8. "dealer" was defined in 1941 act in section 2(c) as "any person who carries on the business..................", and a "dealer" also includes "a trust or other body corporate.....................".therefore, any person is .....

Smithkline Beecham Consumer Vs. Deputy Commissioner, Commercial

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2002)128STC189Tribunal

..... registered dealer under the west bengal sales tax act, 1954 (in short, "the 1954 act") as also under the central sales tax act, 1956 and the west bengal sales tax act, 1994 (in short, "the 1994 act"). according to the applicants, the ingredients of horlicks ..... (sales tax) act ..... remained the same all along. during the disputed period as well as throughout the period of its manufacture, the following inputs went into the making of horlicks of 1,000 gms. by weight : horlicks was exempt from sales tax under the bengal finance .....