Court : Rajasthan
Reported in : (1979)12CTR(Raj)67; [1981]130ITR868(Raj)
..... amount of interest determined under section 18a(8) of the act was 'tax' within the meaning of the act and the assessee-company would have a right to file an appeal to the aac against an order passed under section 18a of the act, which provides that on making a regular assessment, if the ito finds that no payment of tax has been made by the assessee in accordance with the provisions of the act, then interest may be calculated in the manner laid down in sub-section (6) of section 18 of the act and the ..... ratio of the decision rests on the view that penal interest levied under section 18a was in addition to the tax and that addition to the tax had been made by reason of the provisions of the section which formed part of the general machinery for assessment of tax liability created by the income-tax act.'25 ..... a closer examination of the provisions of clause (a) and (b) of section 34(1) of the act indicates that both of them deal with the power of reopening cases of income escaping assessment and making reassessments and although they covered different contingencies and situations, they do not deal with separate ..... cit : [1974]95itr503(cal) it was held by a division bench of the calcutta high court that clause (a) and (b) of section 34(1) do not deal with two separate ..... for quarrying stones in the specified areas and that the royalty was payable thereafter by the assessee-company to the state of rajasthan in accordance with the provisions of the rajasthan miner mineral concessions rules. .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... notification dated 05.07.2006:- notification jaipur, dated : 05.07.2006 in exercise of the powers conferred by sub- section (2) of section 8 of the rajasthan value added tax act, 2003 (act no.4 of 2003).the state government being of the opinion that it is expedient in the public interest so to do, hereby makes the following amendments in schedule-i appended to the said act, namely :- amendment in schedule-i appended to the said act, the existing expression appearing in column no.3 against s.no.60a, shall be substituted by the following expression, namely:- (1) the goods shall be entered in the registration certificate ..... notification dated 01.06.2006:- notification jaipur, dated : 01.06.2006 in exercise of the powers conferred by sub- section (2) of section 8 of the rajasthan value added tax act, 2003 (rajasthan act no.4 of 2003).the 9 state government being of the opinion that it is expedient in the public interest so to do, hereby makes the following further amendments is schedule-i appended to the said act; namely:- amendments4 after the existing s.no.60 and before s.no.61, the following new s.no.and entries thereto shall be inserted, namely:- 60a. .....
Tag this Judgment!Court : Rajasthan
Reported in : RLW2007(2)Raj1495
..... situation gives rise to position that when the sale was effected, the old sub-section (3) which was in force and, therefore, under that old sub-section (3) of section 5 of the act of 1954, the assessee was liable to pay the tax in time and in default and delayed payment, the assessee was liable to pay the interest over the tax amount under section 11b (2) the rajasthan sales tax act, 154. ..... so far as making liability of payment of tax is concerned, it has been made effective retrospective for which there may be reason and validity of section 2 of the amendment act of 1994 is not under challenge, therefore, before 19.3.1994 even the assessee's offer to pay the tax, could not have been accepted by the department then how he can be held liable to pay the interest over the tax amount on the ground of non-payment of tax before 19.3.1994 ..... 1992 to 19.3.1994, the assessee-respondent was not liable to pay even tax nor could have been charged with interest over the tax and obviously the revenue could not have demanded or recovered even the tax or the interest from the assessee in between 17.11.1992 to 19.3.1994 despite the fact that sale was effected when old sub-section (3) of section 5 was in force and before sub-section (3) of section 5 was declared void by the hon'ble supreme court, no action ..... sub-rule (2) of rule 29 of the rajasthan sales tax rules also was incorporated vide notification dated 24.6.1989 to give effect to sub-section (3) of section 5 of the rajasthan sales tax act, 1954 .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... notification dated 05.07.2006:- notification jaipur, dated : 05.07.2006 in exercise of the powers conferred by sub- section (2) of section 8 of the rajasthan value added tax act, 2003 (act no.4 of 2003).the state government being of the opinion that it is expedient in the public interest so to do, hereby makes the following amendments in schedule-i appended to the said act, namely :- amendment in schedule-i appended to the said act, the existing expression appearing in column no.3 against s.no.60a, shall be substituted by the following expression, namely:- (1) the goods shall be entered in the registration certificate ..... notification dated 01.06.2006:- notification jaipur, dated : 01.06.2006 in exercise of the powers conferred by sub- section (2) of section 8 of the rajasthan value added tax act, 2003 (rajasthan act no.4 of 2003).the 9 state government being of the opinion that it is expedient in the public interest so to do, hereby makes the following further amendments is schedule-i appended to the said act; namely:- amendments4 after the existing s.no.60 and before s.no.61, the following new s.no.and entries thereto shall be inserted, namely:- 60a. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2003)181CTR(Raj)234; RLW2003(4)Raj2208; [2004]136STC317(Raj)
..... it was also proposed that penalty and interest under sections 65 and 58 pf rajasthan sales-tax act are also attracted.a detailed reply was filed by the petitioner to the show-cause notice as issued by ..... (1980) 46 stc 63 (sc) wherein it has been observed as under :'section 5a(1)(a) of the kerala general sales-tax act envisages the consumption of a commodity in the manufacture of another commodity. ..... the expression 'manufacture' in section 2(17) of the bombay sales-tax act, 1959, must be interpreted in a practical and workable manner and the mere fact that the words used in the definition of 'manufacture' are very wide cannot lead one to so widely interpret them as to ..... a partnership firm duly registered under the rajasthan sales-tax act, 1994, central sales-tax act, 1956, and rules framed thereunder. ..... after having been cleaned and packed and can be used as cotton for all purposes for which the cotton is used.in a number of decided cases, it has been held that 'manufacturing' implies the making of a different article having a distinctive name, character or use, commercially different from the basic component, by physical labour or mechanical process.'17. ..... the assessee-company was entitled to the benefit of the deduction of the purchase price of the kernel or groundnut, under rule 18(2) which went into the manufacture of the hydrogenated groundnut oil from the sale turnover of such oil. ..... rule 3(xviii), of the bombay sales-tax rules, 1959, supports the well recognised interpretation of the .....
Tag this Judgment!Court : Rajasthan
Reported in : (1984)42CTR(Raj)228; [1985]156ITR95(Raj)
..... aforesaid decisions, it has been held by this court that the interest payable under section 11b of the sales tax act, is not a penalty but a revenue expenditure which is deductible as interest under section 37(1) of the act. ..... on february 29, 1984-- ), this court has considered a similar question wherein also the interest paid by the assessee for late payment of sales tax under section 11b of tho rajasthan sales tax act, 1954, was disallowed under section 37(1) of the i.t. ..... 4,175 paid as interest under section 11b of the rajasthan sales tax act, was not an expenditure laid out wholly or exclusively for the purposes of business and as such was ..... 4,175 paid as interest under section 11b of the rajasthan sales tax act, 1954, was not an expenditure laid out wholly and exclusively for the purposes of the business, and as such was not allowable ..... interest to the sales tax department for late payment of tax ..... allow the said deduction on the ground that the interest was paid on account of the assessee's default for non-payment of sales tax in time. ..... made by the income-tax appellate tribunal, jaipur bench, jaipur (hereinafter referred to as 'the tribunal'), under section 256(1) of the ..... appeal, however, allowed the deduction under section 37(1) of the act. ..... act, 1961 (hereinafter referred to as 'the act'), the tribunal has referred the following question of law for the opinion of this court:'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that .....
Tag this Judgment!Court : Rajasthan
Reported in : [1991]81STC175(Raj)
..... admittedly, the learned tribunal allowed the appeal of the department and confirmed the imposition of the interest under section 11-b of the act read with section 9(2) of the central sales tax act. ..... this revision petition has been filed under section 15(2) of the rajasthan sales tax act, 1954 (hereinafter referred to as 'the act') against the order of the rajasthan sales tax tribunal, ajmer, dated 13th august, 1985, by which it directed for the refund of the amount, if deposited. ..... 1,187.85 under section 11-b of the act read with section 9 of the central sales tax act. ..... after hearing the parties, the tribunal held that interest under section 11-b was rightly imposed by the assessing authority and accordingly allowed the appeal of the department. ..... 525.44 under section 7-a a of the act and levied interest of rs. ..... the learned counsel for the petitioner has urged that when the appeal was allowed and the imposition of interest was confirmed by the learned tribunal, there was no question of the refund of any amount.4. ..... on the establishment of the rajasthan sales tax tribunal, ajmer, it was transferred to it for disposal under section 13 of the rajasthan sales tax (amendment) act, 1984. ..... the assessee preferred an appeal before the deputy commissioner (appeals), jodhpur, who allowed the appeal and set aside the penalty and interest the department filed revision no. ..... the amount of interest is not refundable. ..... as such there was no question of the refund of the amount of interest, if deposited. .....
Tag this Judgment!Court : Rajasthan
Reported in : (1994)119CTR(Raj)369; [1994]209ITR271(Raj)
..... tribunal has referred the following question of law arising out of its order dated july 16, 1986, in respect of the assessment year 1977-78 under section 256(1) of the income-tax act, 1961 : 'whether, on the facts and in the circumstances of the case and the business of the assessee being one and indivisible, the tribunal was right in law in holding that the ..... be exempt under section 10(29) of the income-tax act. ..... the claim of the assessee for allowing the entire expenses incurred in respect of all the categories of income was not allowed and the income-tax officer allowed the expenditure on proportionate basis for taxable and non-taxable income which was common to both the categories of income and the expenditure directly ..... that the income of the assessee from interest, supervision charges, administrative overheads, miscellaneous income ..... expenses have to be allocated in the same percentage as the different sources of income and are not to be allowed in entirety as allowed by the commissioner of income-tax (appeals) after following decisions noted in paragraph 11 of the order dated january 31, 1985, for the assessment years 1974 ..... it may be noted that in respect of the appeals for 1974-75, 1975-76 and 1980-81, relying upon the decision of the punjab and haryana high court in the case of punjab state .....
Tag this Judgment!Court : Rajasthan
Reported in : [2004]137TAXMAN249(Raj)
..... claimed to be revenue expenditure as deduction under section 10(2)(xv) of the indian income tax act, 1922 as the case related to year ..... was deductible under section 10(2)(xv) of the indian income tax act, 1922, in ..... also clearly discernible that if such expenses is incurred for the purpose of business for deriving any benefit whether to preserve the business or to facilitate the running of the business more smoothly or to make business more profitable or to secure any other advantage for the assessee's business or incurring expenditure by seeking exemption from or reduction in incurring of other expenses which would have been ordinarily allowable as revenue ..... section 10(2)(xv) is a corresponding provision to section 37(1) of the income tax act ..... into existence any capital asset for the company and the advantage secured by the respondent by incurring the expenditure was absolution or immunity from liability to pay municipal rates or taxes for a period of 15 years, if these liabilities had to be paid, the payments would have been on revenue account, and, therefore, the advantage secured was in the field of revenue ..... , the tribunal found in favour of the assessee that since the assessee has acquired no interest by way of ownership right in newly constructed building, as under the lease agreement, ..... unbreakable rule.22. ..... : [1974]95itr428(mad) , the madras high court was called upon to consider the case in which the assessee company purchased land in the name of district collector, .....
Tag this Judgment!Court : Rajasthan
Reported in : [1991]187ITR98(Raj)
..... facts and in the circumstances of the case, the tribunal was right in holding that the assessment order passed under section 143(3)7263 on july 22, 1982, was not included in the definition of regular assessment (2) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the issue of chargeability of interest under section 215 was not a debatable one and fell within the purview of section 154 of the income-tax act, 1961 ?' 2. ..... (1) the commissioner may call for and examine the record of any proceeding under this act, and if he considers that any order passed therein by the income-tax officer is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or ..... commissioner has exercised the powers and passed the order in exercise of the powers conferred under section 154. ..... the commissioner of income-tax exercised the powers conferred onhim under section 263 and passed an order dated march 28, 1980 asunder : 'in view of the facts and circumstances of the case which have been discussed above, i consider that the assessment order for the assessment year 1977-78 passed by the income-tax officer on march 31, 1978, is erroneous and prejudicial to the interests of the revenue. .....
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