Judgment Search Results Home > Cases Phrase: finance act 2007 section 25 amendment of section 80ccd Court: sales tax tribunal stt west bengal Page 1 of about 24 results (0.175 seconds)

Modern Decorators Vs. Commercial Tax Officer and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1990)77STC470Tribunal

..... imposition of sales tax in respect of the business of the applicant carried on as decorators. the notice issued by the respondent no. 4 under section 14(1) of the bengal finance (sales tax) act and the subsequent seizure are all bad in law. the applicant never, in course of the business, did effect any sale within the amended ..... the meaning of "sale", as now defined. the expression "sale", after the forty-sixth amendment of the constitution, as defined in sub-clause (ii) of section 2(g) of the bengal finance (sales tax) act, 1941, reads as follows : "(ii) any transfer of the right to use any goods for any purpose (whether or not for a specified period) for ..... business by giving them on hire, then such transactions, if they relate to movable properties, may come within the definition of "sale", as given in section 2(g)(ii) of the bengal finance (sales tax) act, 1941. we, however, do not consider it necessary to come to a positive finding whether a pandal qua pandal is "goods" or not. but .....

Damodhar Cement and Slag Ltd. and Vs. Assistant Commissioner,

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2007)8VST475NULL

..... in this scheme but the word "turnover" is defined in clause 3(xxvii) as the turnover defined under the bengal finance (sales tax) act, 1941 or the west bengal sales tax act, 1954.in section 2(i) of the bengal finance (sales tax) act, 1941 the word "turnover" is defined as the aggregate of sale prices or parts of the sale prices receivable. ..... 30, 1993 and it came into force on april 1, 1993 for five years. on the date of its coming into force the provision of section 6b in the bengal finance (sales tax) act, 1941 was there and this provision provided for the liability of every dealer to pay turnover tax.(iii) the incentive scheme, 1993 provides for remission of ..... v. deekay coconut oil industries reported in [1998] 110 stc 136. in this case the honourable court held that the "turnover tax" under section 6b which was inserted in the bengal finance (sales tax) act, 1941 with retrospective effect from april 1, 1979 was a separate tax. i agree that the same view can be taken in the insertion of .....

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

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2001)121STC134Tribunal

..... . the retrospective operation is said to be confiscatory in nature. it affects the operation of sections 9(2), 14 and 15 of the central act. 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. the supplementary affidavit is resisted by contesting respondents through an affidavit-in-opposition. it is said that by the west bengal finance act (3 of 1999), sugar .....

Vst Distribution, Storage and Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)118STC515Tribunal

..... what is under challenge in this application is the imposition of "luxury tax" on tobacco products under the west bengal luxury tax act, 1994 (in short, "the act") under sections 4 and 5 of the act. the applicant-company is engaged in the purchase of cigarettes manufactured by vst industries limited, hyderabad in the state of andhra pradesh ..... the sale or purchase of the commodities either by legislative or executive action under the states' sales tax laws. this letter preceded the enactment of 1957 act. the finance department of the government of west bengal might have, in their own wisdom, treated luxury tax as a variant of sales tax, but that was done ..... replaced by a surcharge on central excise duty and the income, thus, derived would be distributed among the states on the basis of consumption. the second finance commission recommended the method of apportionment of additional excise duty on the aforesaid goods. in order to implement the said agreement between the states and the centre .....

Calcutta Wine Association and Vs. Commissioner of Commercial Taxes

Court : Sales Tax Tribunal STT West Bengal

..... them, sub-clauses (vf) and (vg) of section 5(2)(a) were inserted by the said amendment. by reason of new provisions, ..... cent on imfl.thereafter section 5(1)(b) and schedule ii to the 1941 act were omitted. diverse types of imfl were included in item 14 under schedule iv attracting sales tax at the rate of 15 per cent. section 5(2)(a)(ii) was also consequently amended. these amendments were effected by the west bengal finance act, 1994. together with ..... this is alleged to be unfair, unreasonable and operates as a harsh restriction and financial burden on retail dealers of imfl.although by omitting sub-section (4) of section 6b of the 1941 act, a dealer was given the liberty to pass on the burden of turnover tax to consumers, they allegedly could not collect turnover tax from consumers .....

Shree Dayal Enterprise Vs. Commercial Tax Officer,

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1990)79STC137Tribunal

..... rea. in the instant case intention or mens rea does not, in our opinion, appear to be relevant.having regard to sub-section (1) of section 14a of the bengal finance (sales tax) act, 1941, we hold that the inspector of commercial taxes was within his jurisdiction to detain the goods for the purpose of verifying whether ..... practice or which is the appropriate method for identification and measurement of defects and inconsistencies in sawn timber for the purpose of verification under section 14a of the bengal finance (sales tax) act, 1941. no codified or standardised procedure could be shown to us to be followed by the commercial circles uniformly and universally.10. we ..... was actually sold, there could not be any claim of sales tax.4. there is no dispute that timber is a notified goods under section 4a of the bengal finance (sales tax) act, 1941. permits are admittedly required for transportation of timber of such quantity from the notified places. before arrival of the goods at ultadanga .....

Hindusthan Lever Limited and ors. Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1990)76STC155Tribunal

..... west bengal without proper transport documents thereby contravening section 4b of the bengal finance (sales tax) act, 1941 and section 6 of the west bengal sales tax act, 1954. on a writ petition filed by the petitioner it was held that neither section 6 of the act of 1954, nor section 4b of the act of 1941, places complete bar on movement of ..... a. (india) ltd. v. d. dutta [1986] 63 stc 416. in this decision the provisions of sections 6 and 7 of the west bengal sales tax act, 1954, as also the corresponding provisions of the bengal finance (sales tax) act, 1941, were under consideration. in this case a dealer in cochin sent a consignment of notified goods to ..... enquiries or fishing out evidences irrespective of any suspicion of evasion of payment of any taxes. this was a case of search conducted under section 14 of the bfst act, 1941.the section relates to "production' and inspection of accounts and documents and search of premises". the question of search of premises stands entirely on a .....

Krishna Mango Processing Factory Vs. Additional Commissioner of

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1990)77STC296Tribunal

..... below, being a commodity liable to taxation under the bengal finance (sales tax) act, 1941 (bengal act vi of 1941), should be taxed under the west bengal sales tax act, 1954 (west bengal act iv of 1954) ; now, therefore, in exercise of the power conferred by section 25 of the west bengal sales tax act, 1954 (west bengal act iv of 1954), the governor is pleased hereby to ..... specify such commodity under that section and direct that with effect from the 1st july, 1967, which date is hereby fixed in this behalf, the bengal finance (sales tax) act, 1941 shall cease to apply and the west bengal sales tax act, 1954, shall apply to such commodity. dry or preserved fruit, that is to say .....

Mahatam Pandey Vs. West Bengal Commercial Taxes

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1993)88STC60Tribunal

..... respondent no. 1 are modified. the respondent no. 3, the commercial tax officer, china bazar charge will allow concessional rate of tax under section 5(1)(aa) of the bengal finance (sales tax) act, 1941, in respect of the seven bills, numbering 21 to 27, for sales made during the period from january 23, 1972 to february 25 ..... the respondent no. 2 had also modified an order of assessment dated march 24, 1975 passed by the commercial tax officer, china bazar charge, under section 11(1) of the bengal finance (sales tax) act, 1941, for four quarters ending on march 31, 1972.2. the applicant was dissatisfied with the order of assessment dated march 24, 1975, passed ..... produced by the applicant-dealer before the commercial tax officer in support of his claim for lower rate of tax under section 5(1)(aa) of the bengal finance (sales tax) act, 1941 (hereinafter referred to as "the act" for the sake of convenience). the first grievance of the applicant about the enhancement of the gross turnover has .....

i.B.P. Co. Limited and anr. Vs. Assistant Commissioner of

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)118STC33Tribunal

..... now challenge this assessment on the ground that the transfer of blending plant to the jvc was not a sale within the meaning of section 2(g) of the bengal finance (sales tax) act, 1941 (in short "the 1941 act") but is by way of exchange of the blending plant as a whole against the shares of the jvc, as can be ..... movable assets of the blending plant situated at budge budge, calcutta by ibp (applicant no. 1) in favour of the jvc is a sale within the meaning of section 2(g) of the bengal finance (sales tax) act, 1941.accordingly, we find nothing wrong with the impugned orders of assessment of the respondent no, 1 under the bengal ..... the blending plant was not transferred in its entirety. stock, stores and other assets were retained by the applicant no. 1. the definition of "sale" in the bengal finance (sales tax) act, 1941 means transfer of property in goods for cash or deferred payment or other valuable consideration. in this case our finding is that the transfer of movable properties was .....