Court : Rajasthan
Reported in : [1961]12STC557(Raj)
..... 636 (641), said lord coleridge :i am quite aware that dictionaries are not to be taken as authoritative exponents of the meanings of the words used in acts of parliament, but it is a well known rule of courts of law that words should be taken to be used in their ordinary sense, and we are therefore, sent for instruction to these books.10. ..... the learned judges applied the doctrine that if two constructions are possible on a taxing statute, the court must consider the one which gives relief to the subject. ..... similar has been the view of the high courts in india. ..... under section 4(1) no tax shall be payable under the act on the sale of any of the exempted goods if the conditions specified in column 3 of the schedule are satisfied. ..... under section 3, subject to the provisions of the act, every dealer whose turnover in the previous year in respect of sales or supplies of goods exceeds rs. ..... xxix of 1954 hereinafter called the act) by the commissioner, excise and taxation, rajasthan, udaipur, made at the instance of the firm of messrs motilal & co. ..... this is a reference under section 15(1) of the rajasthan sales tax act, 1954 (act no. ..... as we have already noticed the item which we are called upon to interpret is an exemption pursuant to the provisions of section 4(2) of the act. ..... 496, wherein it was held that sugarcane is a fresh vegetable which is exempted from the provisions of the act. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1976WLN(UC)273
..... while the high courts of madhya pradesh, punjab and haryana and mysore were of the view that the provisions contained in the state acts were but only a machinery for the assessment and collector of taxes due under the central sales tax act and, therefore, for breach of any provision of that act, penalty could be levied under the state acts, a view to the contrary was taken by the high courts of madras, calcutta, mysore and orissa ..... any tax under the general sales tax law of the appropriate state shall, on behalf of the government of india, assess, re-assess, collect and enforce payment of tax, including any penalty, payable by a dealer under this act as if the tax or penalty payable under the general sales tax law of the state, and for this purpose they may exercise all or any of the powers they nave under the general sales tax ..... these high courts were of the view tint in the thence of a substantive provision for the levy of a penalty under the central act, no penalty could be imposed with the aid of the provisions for levy of penalty under the state acts. ..... was a sharp conflict of opinion between the different high courts as to the purport and effect of section 9(2) of the act. ..... or part thereof there is no genera sales tax law in force, the central government may by issue made in this behalf, make necessary provision for all or any of the matters specified in this sub-section.the act contains no substantive provision for levy of penalty but only adopts the machinery of the state .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2009(2)Raj1430; (2009)12VatReporter17
..... ekram (supra) itself that the judgments relied upon by the counsel for assessee of three different high courts supported the stand of the assessee, however since basic issue as to the nature of transaction between the assessee and manufacturer was lost sight of, therefore, while the decisions of delhi high court in prem nath motors (supra) was distinguished, those of m.p. ..... since the power to hold that a judgment of the supreme court will apply prospectively does not enure even in the high courts, the government could not have held that the judgment in mohd. ..... state of kerala (2001) 122 stc 285, the division bench of kerala high court held as under:on the question whether the cost of spares replaced by the petitioner during the warranty period forms part of the petitioner's turnover and is liable to tax: held, allowing the revision, that the transaction in ..... the categorical factual finding recorded by the taxing authorities and the high court is that the assessee had received the payment of the price for the parts supplied to customers. ..... 52 (sc), the delhi high court held as under:the questions that arose for consideration were: (i) whether the replacement of the spare parts free of cost under the warranty constituted a sale liable to sales tax and (11) if it did not constitute a sale, whether the purchase price of such parts was liable to be included in the taxable turnover under the second proviso to section 5(2)(a)(ii) of the act. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1968WLN285
..... but looking to the trend of the cases cited by the learned government advocate, it has been the consistent view of the various high courts that in the case of goods delivered in gunny bags, the latter were considered as sold along with the commodity, and the assessee was ..... sales tax, madhya bharat government viii sales tax cases 286, the definitions of 'dealer', 'goods' and 'sale' as given in the madhya bharat sales tax act, 1950 were examined and the view was taken that the combined effect of those definitions was that every person who carried on the business of transferring property in any kind of ..... cannon dunkerley & co (madras) 1959 scr 379 held that to render turnover from sale of goods liable to tax under the sales tax acts, there must be concurrence of four elements in the sale'- (1) parties competent to contract; (2) mutual assent of the parties; (3) thing absolute or general, property in which is transferred from the seller to the buyer; and ..... there could be no sale of goods and sales tax cannot be imposed.while considering the question, what are the characteristics of sale under the rajasthan sales tax act, the supreme court has taken the same view in the state of rajasthan v. ..... (madran) ltd ix sales tax cases, the supreme court while discussing the provisions of the government of india act, 1935 has taken the view that the expression 'sale of goods' in entry 48 in list 11 of schedule vii is a nomen juris, its essential ingredients being an agreement to sell movables for .....
Tag this Judgment!Court : Rajasthan
Reported in : 1990(2)WLN80
..... court did not find any error in the judgment of the high court ..... it was not mentioned in the report that the seals found on the sample were that of the station house officer, begun or the superintendent of police it was alleged on behalf of the appellant that the sample might have been changed at the office of the superintendent of police, chittorgarh by mistake or otherwise a different sample could have been sent under his seal this court relying upon the previous decisions in the state vs ..... ' in the background of these facts their lordship observed:evidence regarding the dealing with the phial since it was sealed and it was submitted for examination of the chemical examiner may appear to be formal; but it has still to be led in a criminal case to discharge the burden which ..... beawar acquitted the respondent solely on the ground that the excise inspector in his statement bad not deposed that the sample which was sealed remained in whose possession and he also did not depose that when be handed over the sample to moti j. ..... above decisions would go to show that in this case every thing is proved except that the sample of liquor which was seized and sealed remained with seal intact during the period from july 11, 1978 to august 10, 1978 when moti j. ..... by leave, by the state of rajas-than against acquittal of ladu, respondent, by the addl judicial magistrate, beawar by his judgment dated january 13,1982 for offence under section 14-read with section 54 of the rajasthan excise act, 1950.2. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1991WLN(UC)142
..... these circumstances, the view taken by the high court was upheld as the prosecution has not proved that right from the stage of seizure of the opium upto the time when the samples were handed-over to the public analyst, the seals remained intact.11. ..... was observed that the mere fact that contraband opium was found in the tin inside a room of the house of the petitioner, is not sufficient to hold him guilty of an offence punishable under section 9 of the opium act, unless, there is further proof from the side of the prosecution that the petitioner had knowledge that the contraband opium was lying wrapped in a piece of paper in his tin. ..... daulatmm's case (supra), their lordships have taken the view that the contravend seized, samples taken and sealed, but the opium samples changing several hands with possibility of tempered with the samples, not ruled out. ..... petition is directed against the judgment of the learned additional sessions judge, bhilwara dated 23.9.1981, whereby, the learned judge has convicted the accused-petitioners for the offence under section 4/9 of the opium act and sentenced each of them to six months' r.i. ..... dated 19.8.1974, he took the sealed packet from bhilwara for delivery to ..... samples of 30 grams each were taken and were sealed in the presence of the motbirs. ..... -over the opium to pw 4 for carrying the sealed racket to the fsl. ..... completing the usual investigation, a challan was put up in the court of chief judl. ..... , he relied upon a decision of the supreme court in state v. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1994(1)WLC554; 1994(1)WLN652
..... state of madhy pradesh (1956) 6 stc 93, a bench of the nagpur high court held, differing from the view taken by the madras high court, that the provisions of the act imposing a tax on the value of the materials used in a construction on the footing of a sale thereof were valid, but that they were bad insofar as they enacted an artificial rule for determination of that value by deducting out of ..... while deciding the case in builders association of india (supra), the supreme court had interpreted the relevant provisions, bud did not consider the validity of the provisions of the act & rules of the states and the petitioners were left to approach the authorities under the sales tax act of the high court concerned for necessary relief. ..... the supreme court affirmed the view taken by the madras high court and held that the expression 'sale of goods' in entry 48, list ii of schedule seventh to the government of india act, 1935 had the same meaning as the said expression had in the sale of goods act, 1930, it essential ingredients being an agreement to sell movable for a price and property passing therein pursuant to that agreement. ..... there was a conflict of judicial opinion amongst the various high courts of the country on the question as to whether the cost of goods and materials used in a works-contract could be subjected to payment of sales tax or not. ..... consequently, fresh writ petitions were filed in rajasthan high court challenging the validity of the provisions of the r.s.t. .....
Tag this Judgment!Court : Rajasthan
Reported in : 1976WLN326
..... which must be undertaken by the taxing authorities, we find that there is no sufficient reason for overriding and discarding the high court's view that, on what appeared to the high court to be a question of fact, it should not decide whether the product under consideration constitutes a fabric entitled to exemption ..... all cotton fabrics, rayon or artificial silk fabrics, woollen fabrics, sugar and tobacco,as defined so the additional duties of excise (goods of special importance) act, 1957 (central act 58 of 1957).section 2(c) of the additional duties of excise (goods of special importance) act, 1957, lays down:2(c) the words and expressions 'sugar', tobacoo', 'cotton fabrics', silk fabrics', 'woollen fabrics' and rayon or artificial silk fabrics' shall have the ..... this is clear from entries 19 to 22(d) of the first schedule of the central excise and salt act 1944 entry 22 aa is 'textile fabrics not elsewhere specified,' this residuary entry and the descriptions in preceding entries seem tous to make it abundantly clear that we ..... of rajasthan that the petitioner should first resort to alternative remedies provided under the act so that the appellate authority under section 13 of the act may go into the whole evidence and decide disputed questions of fact. ..... of which ''rayon tyre cord fabric' is made and its composition, the petition sets out item 22 of the first schedule of the central excise and salt act, 1944, as the applicable entry covering the goods manufactured by the petitioner. .....
Tag this Judgment!Court : Rajasthan
Reported in : [2002]127STC524(Raj); 2001(3)WLC757; 2001(3)WLN499; 2002(1)WLN302
..... field ultimately on any one transaction of sale or purchase of declared goods within the state must not transgress the ceiling of rate of tax on declared goods under section 15(a) of the central sales tax act as it would result in transgressing the limits of rates which have been prescribed by the parliament in exercise of its authority under article 286(3) of the constitution of india on the transactions relating ..... respect of the sale or purchase inside the state of any declared goods and such goods are sold in the course of inter-state trade or commerce and tax has been paid under this act in respect of the sale of such goods in the course of inter-state trade or commerce, the tax levied under such law shall be reimbursed to the person making such sale ..... computing taxable turnover for the purpose of imposing turnover tax under section 13-a, the 'turn- over' relating to sale or purchase of declared goods as per section 14 of the central sales tax act, 1956 has not been excluded nor any declaration has been made that rate in respect of that part of 'total turn-over' which is attributable to sale or purchase of any declared ..... for restricting the liability to additional tax to the extent the total rate of tax levied on declared goods under section 14 of the central sales tax act, 1956 does not exist the maximum limit provided under section 15 of the act and in practice, it has been demonstrated by the dealers in these writ petitions that levy of additional tax as 'turnover tax' on the ..... calcutta high court .....
Tag this Judgment!Court : Rajasthan
Reported in : 1972WLN186
..... in this connection, we cannot ignore the following observations in the case : [1965]3scr71 relied upon by the additional advocate general-but as the high court chose to entertain the petition, we are not inclined to dismiss the petition on this ground at this stage.we are also of the opinion that in the present case ..... high courts into original or appellate assessing authorities whenever an assessee chose to attack an assessment order on the ground that a sale was made in the course of import and, therefore, exempt from tax.the supreme court also emphasised that the facts that the assessee have to deposit sales tax while filing appeal, does not always mean that he can bypass the remedies provided by the sales tax act ..... in the light of the principles enunciated in the cases and the meanings assigned to the word 'entertainment' in the various books referred to above, and having regard to the preamble of the act, we have no hesitation in coming to the conclusion that to bring an exhibition into the definition of 'entertainment' a continuous process of performance may not be necessary but it is essential that the exhibition should ..... the opinion that the high court should have declined to ..... act itself provides a definition for the word used therein, the court should look into the meaning assigned to the term by the act ..... by his highness the maharaja of jaipur museum trust, city palace, jaipur against the judgment and order of a learned single judge of this court dated 13-9-69 dismissing .....
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