Important - Judgment Search Results

Bhika Mal Musaddi Lal Vs. Commissioner of Sales Tax

Court: Allahabad

Reported in: [1963]14STC770(All)

..... sales tax was payable only on the turnover of sale by the importer importer is defined not in the act but in the sales tax rules ..... rule 2 d 1 defines importer as follows importer means as respects goods imported into uttar pradesh from any other state in ..... the sale the sale takes place in uttar pradesh after the import and the import is only a matter of history and has nothing to .....

Associated Electrical Industries (India) (P) Ltd. Vs. Commercial Tax O ...

Court: Kolkata

Reported in: AIR1965Cal236,68CWN776

..... it appears that the punjab government had invited tenders for the import and supply of some generators and other electrical machinery and ..... to be found in app 47 of the government publication instituted import trade control policy the petitioner strongly relies on the statement ..... in interest of respondent 3 it is clear that the import of the materials by the petitioner from the manufacturers in .....

The Collector of Customs Vs. the Calcutta Cycle Syndicate

Court: Kolkata

Reported in: AIR1964Cal225

..... the goods or in the other relevant documents relating to the importation of the said goods the respondent had emphatically denied in ..... discovered that these cases contained not optical frames but goggles the import of goggles was at this time prohibited and so the ..... it is incumbent upon the collector to issue notice to the importer disclosing the circumstances under which proceedings are sought to be .....

A.M.K. Abdul Rahiman Rowther Vs. the State of Madras

Court: Chennai

Reported in: [1963]14STC1014(Mad)

..... claim was put forward that the sales were in the course of import the taxation of which is prohibited by the constitution the course ..... which would make the transaction a sale in the course of import the appeal was allowed and the assessing authority was directed to ..... contention that even otherwise the sale took place in the course of import for the reason that the ultimate buyer met the demand draft .....

United States Vs. Singer Mfg. Co.

Court: US Supreme Court

..... monopolize and that singer unilaterally attempted to monopolize interstate and foreign trade in the importation sale and distribution of household zigzag sewing machines the district court dismissed after an ..... naming european as well as japanese infringers singer alleged that the tremendous volume of imports from japan of household sewing machines other than automatic zigzag had eliminated all .....

K.T.K. Thangamani (Detenu, Central Jail) Salem and anr. Vs. the Chief ...

Court: Chennai

Reported in: AIR1965Mad225; 1965CriLJ714

..... on behalf of the petitioners it became evident that matters of far greater constitutional import than the relatively limited questions of the relaxation of specific terms or rules appearing ..... would be made responsible for carrying on the executive government of this country on these important matters parliament which authorises this regulation commits to the executive the discretion to decide .....

In Re : A.M.M. Sathakathullah

Court: Chennai

Reported in: 1965CriLJ306

..... or to be related to therefore the expression is of wide import as observed by the supreme court in sewpujanrai indrasanrai ltd ..... collector of customs 1958crilj1355 a person may be concerned in the importation of smuggled gold without being a smuggler himself or without ..... interested in or consciously taken any step whatever in the illegal import he will be guilty as pointed out by debabrata mookerjee .....

In Re: A.M.M. Sathakathullah

Court: Chennai

Reported in: (1964)1MLJ239

..... collector of customs 1958crilj1355 a person may be concerned in the importation of smuggled gold without being a smuggler himself or without himself ..... interested in or consciously takes any step whatever in the illegal import he will be guilty as pointed out by debabrata mookerjee ..... it is seen that the words concerned in are of wide import and have been designedly used by the legislature for punishing .....

Dilip Kumar Mukherjee Vs. Commercial Tax Officer and ors.

Court: Kolkata

Reported in: AIR1965Cal498

..... 23 nor is the price of these additional ingredients of crucial importance if the main ingredient be tobacco for the scent or other ..... of goods declared by parliament by law to be of special importance in inter state trade or commerce be subject to such restrictions ..... 11 9 56 parliament a declared anyfoods to be of special importance to intertate trade or commerce and also b specified restrictions and .....

Hedley Byrne and Company Limited Vs. Heller and Partners Limited

Court: House of Lords

..... nocton v ashburton which both sides put forward as the most important of the authorities which your lordships have to consider the ..... whose nature makes clear the gravity of the enquiry and the importance and influence attached to the answer it is conceded that ..... have referred i appreciate mr gardiner s emphasis on the general importance to the business world of bankers references and the desirability .....