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Aug 25 1998

Assistant Commissioner (Judicial), Sales Tax and ors. Vs. Kheria Broth ...

Court: Supreme Court of India

Decided on: Aug-25-1998

Reported in: (1999)8SCC137; [2000]117STC420(SC)

of U.P. v. Annapurna Biscuit . v. State of Bihar : [1970]3SCR455 .3. While so, in R.S. Joshi, Sales Tax Officer v. Ajit Mills Limited : [1978]1SCR338 , a Seven-Judge Bench of this Court overruled Ashoka Marketing


Apr 19 1985

Modi Industries Limited and anr. Vs. Assistant Commissioner (Judicial) ...

Court: Allahabad

Decided on: Apr-19-1985

Reported in: [1986]62STC201(All)

of assessment for the assessment year 1972-73 was decided by the appellate authority, namely, the Assistant Commissioner (Judicial), Sales Tax, Meerut Range, Meerut, respondent No. 1, on 31st August, 1979. The petitioners made an application under Section


Jan 28 1964

M.A. and Company Vs. Assistant Commissioner (Judicial) Sales Tax and a ...

Court: Allahabad

Decided on: Jan-28-1964

Reported in: [1964]15STC487(All)

arises by virtue of the charging section alone was stated by Lord Uthwatt, delivering the judgment of the Judicial Committee, in Wallace Brothers and Co., Ltd. v. Commissioner of Income-tax [1948] 16 I.T.R. 240 in a case … petitioner, M/s. M. A. Company, is a partnership firm, which carried on the business of the manufacture and sale of hand-made bidis during the assessment years 1956-57 and 1957-58. The petitioner has been assessed to sales tax


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May 18 1978

Khanna Coke Industries and anr. Vs. the Assistant Commissioner (Judici ...

Court: Allahabad

Decided on: May-18-1978

Reported in: [1987]64STC335(All)

whether coke briquettes manufactured by the assessee are declared goods as contemplated in Section 14 of the Central Sales Tax Act, as such liable to lower rate of tax as provided in Section 15 of the Act.2.


Aug 26 1982

Banshidhar Devendra Kumar Vs. the Assistant Commissioner (Judicial) Sa ...

Court: Allahabad

Decided on: Aug-26-1982

Reported in: [1983]54STC100(All)

recovery notices and for a declaration that 'gur budda' is not taxable under the provisions of the U.P. Sales Tax Act.2. The Sales Tax Officer assessed the petitioner-firm to purchase tax under Section 3-D(7) of the U.P.


Jul 22 1970

Murari Lal Agrawal and Sons Vs. the Assistant Commissioner (Judicial) ...

Court: Allahabad

Decided on: Jul-22-1970

Reported in: AIR1971All1; [1971]27STC402(All)

from their customers. Theyare dealers who refrained from collecting the tax acting on the assurance flowing from a judicial pronouncement of the highest Court of the land that tax was leviable. Dealers falling outside the category contemplated … partnership firm dealing in molasses, Gur Lota, Rab Salawat and other commodities. It was assessed under the Central Sales Tax Act for the period October 10, 1962 to March 31, 1963 on the inter-State turnover of Gur


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