Court : Rajasthan
Reported in : 1985(1)WLN736
..... loss in 'duplicate'. in this connection, we may notice the authorities that were cited by the learned counsel for the assessing authority. the provision contained in section 5(2)(a)(ii) of the bengal finance (sales) tax) act, 1941 and rule 27-a of the bengal sales tax rules, 1941 came up for consideration in kedarnath jute . v. commercial tax officer and ors ..... . 16 stc 607 under-section 5(2)(a)(ii) of the bengal finance (sales tax) act, 1941 a dealer can claim exemption in regard to sales to a registered dealer by furnishing declaration forms under the aforesaid provision issued by the purchasing .....
Tag this Judgment!Court : Rajasthan
Reported in : [2003]133TAXMAN388(Raj)
..... from 1-10-1991 to section 272a(2) of the act has been given retrospective effect. in absence of any retrospective effect to such provisions, this newly inserted proviso cannot have any impact ..... . while admitting this appeal on 27-11-2000, the court had framed following question :'whether the newly inserted proviso vide the finance act, 1991 with effect from l- 10- 1991 to section 272a(2) of the act is applicable to the respondent-assessee whose default relates to assessment year 1989-90 requiring the assessee to file returns on or before ..... 30-4-1989 for the period ending on 31-3-1989?'2. it is nobody's case that the newly inserted proviso vide the finance act, 1991 with effect .....
Tag this Judgment!Court : Rajasthan
Reported in : [1986]63STC234(Raj)
..... loss in 'duplicate'. in this connection, we may notice the authorities that were cited by the learned counsel for the assessing authority. the provisions contained in section 5(2)(a)(ii) of the bengal finance (sales tax) act, 1941, and rule 27-a of the bengal sales tax rules, 1941, came up for consideration in kedarnath jute . v. commercial tax officer [1965] 16 ..... stc 607 (sc). under section 5(2)(a)(ii) of the bengal finance (sales tax) act, 1941, a dealer can claim exemption in regard to sales to a registered dealer by furnishing declaration forms under the aforesaid provision issued by the purchasing .....
Tag this Judgment!Court : Rajasthan
Reported in : (2002)178CTR(Raj)299
..... 2) have been omitted and as such the prosecution cannot further continue. he has placed reliance on a decision of the apex court in general finance co. & anr v. assistant commissioner 2002 (7) scc 1.4. section 271 deals with consequential failure to furnish returns, comply with notices and concealment of income, etc. sub-clause (1)(a) as it stood ..... the appellant- assessee failed to file the return within the stipulated period under the provisions of sub-section (1) of section 139 of the income tax act it was liable to be prosecuted for offence under section 276cc read with section 278b of the income tax act.3. it is not in dispute that deputy commissioner, jodhpur has deleted the penalty for the ..... income-tax for the assessment year 1982-83, which was due to be filed on or before 30-6-1982, as required by the provisions of section 139(1) of the income tax act. the return was filed on 20-6-1983, declaring its income at rs. 93,327.65. no explanation was given by the assessee for the .....
Tag this Judgment!Court : Rajasthan
Reported in : 2008[9]STR351
..... manner in which the value of service, rendered by them is to be computed for the purpose of determining service tax payable by them.under section 67 of the finance act, 1994, the value of taxable service is defined as gross amount charged by 'the service providers' for such service rendered by them. in ..... and ors. : [2005]279itr118(sc) . the apex court found that while considering the challenge to the letters of finance ministry clarifying doubts regarding interpretation of provision of section 67, in regard to computation of value of service rendered in the case of photograph services, the real challenge was to amendment in the finance act, which the supreme court ..... the wake of this general definition, an explanation has been inserted under section 67 specifying certain individual cases of different kinds of services for the purpose of .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1982Raj139
..... of limitation, which confer not only immunity but also give titles by the passage of time. under the scheme of the income-tax act, a liability to pay tax is incurred when according to finance act in force the amount of income, profits or gains is above the exempted limit. that liability to the state is independent of any ..... given at any time thereafter. but show cause notices are required to be issued within the time prescribed under the second proviso to sub-section (1) or sub-section (2) of section 15 of the act as were inforce during the period from 8-4-1978 to 13-8-1978 and under the new ceiling law notices could be issued ..... commencement of the re-assessment proceedings has to form a belief himself though rationally that the income has escaped assessment but the state government while acting under section 15, either sub-section (1) or sub-section (2) before giving direction has to satisfy as to the existence of the given conditions and this satisfaction has to be reached after giving .....
Tag this Judgment!Court : Rajasthan
Reported in : I(2004)ACC86; AIR2003Raj251; RLW2003(4)Raj2248; 2003(3)WLC428
..... motor vehicle on which one time tax is payable, any tax or penalty as was payable under this act for any period prior to the coming into force of the provisions of chapter v of the rajasthan finance act, 1997 (rajasthan act no. 9 of 1997) at such rates as were applicable to such vehicles from time to time.(c ..... provisions and such cannot be made enforceable. the contention deserves to be rejected.38. thus, we are of the view that the definition of the motor vehicles act under section 2(28) is quite comprehensive. the exemption incorporated therein relating to the vehicle 'all special type adopted or used only in a factory or any other enclosed ..... motor vehicles taxation rules, 1951 which reads as follows :--'25. surrender of the certificate of registration :-- (1) the request for the surrender of documents under section 4 of the act, shall be in writing and it shall be accompanied with the certificate of registration and the current token of the vehicle. in case where the certificate of .....
Tag this Judgment!Court : Rajasthan
Reported in : 1994(1)WLC554; 1994(1)WLN652
..... goods and materials used in construction of a works-contract. the rst act was amended by the rajasthan finance act, 1987 (act no. 7 of 1987) and by the rajasthan sales tax (amendment) act, 1988 (act no. 9 of 1988). the definition of 'sale' contained in clause (o) of section 2 was substituted, certain amendments were made in definition of 'sale ..... turnover' in clause (t) was also amended. clause (u) was introduced to define works contract. sub-section (3) was added in section 5 and sub-section (2-c) was inserted in section 7. then again, by rajasthan sales tax (second amendment) act, 1988 (act no. 13 of 1988) definition of 'works contract' contained in clause (u). was substituted. after the ..... tax was leviable on the turnover, while for other transaction of sale, tax was leviable on the 'taxable turnover'. sub-section (3) of section 5 read with clause (t) of section 2 of r.s.t. act, therefore, provided that in relation to a works contract tax would be leviable on the alue of works contract, i.e .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1992Raj181; 1991(2)WLC196
..... definition is the substituted definition of the term 'tax' vide notification dated 1-10-1982. section 4 of 1951 act provides for imposition of tax on all motor vehicles kept for use in the state. section 4a which was inserted vide section 5 of the rajasthan finance act, 1986 which was published in the rajasthan gazette extraordinary notification dated 31-3-1986 provides for imposition of ..... surcharge on the tax imposed under section 4. section 4b, by which imposition of special road tax has been provided for, was .....
Tag this Judgment!Court : Rajasthan
Reported in : (1979)12CTR(Raj)67; [1981]130ITR868(Raj)
..... : [1963]49itr92(sc) that the grant dated may 2, 1945, was not law and that the same did not continue as such after the finance act, 1950, was enforced, which extended the indian i.t. act, 1922, to the territories of the state of rajasthan, including the former state of kotah. thus, the right of the union govt. to levy ..... the conditions which are common are fulfilled and proceedings are initiated within the period of limitation provided under the other clause, then action taken under one clause of section 34 might be justified with reference to the power vested under the other clause.17. learned counsel for the assessee-company placed strong reliance upon the decision of ..... no right of appeal, inasmuch as, in that event, the assessee would not fall within the expression ' denying his liability to be assessed under this act ' contained in section 30(1) of the act. thus, in substance, it was held by the bombay high court in daimler-benz's case : [1977]108itr961(bom) that if the assessee raised .....
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