Judgment Search Results Home > Cases Phrase: karnataka sales tax act 1957 chapter vi appeal and revision Page 7 of about 904 results (0.204 seconds)

Haryana State Lotteries, Iqbal Chand Khurana, M/S K and Co., M/S. Sunr ...

Court : Delhi

Reported in : 1998(46)DRJ397

..... mr aggarwal submitted that delhi sales tax act, 1975 has been in force ever since 1975 and if the sales of lottery tickets attracted incidence of sales tax then there is no reason why the authorities should not have promptly, timely and contemporaneously caught the sales transactions of lottery tickets in the net of sales tax law. ..... cto (1992) 86 stc 450, a division bench of karnataka high court set aside assessment of sales tax on lottery tickets and remanded the matter with a direction to the assessing authority to split the sale price of lottery tickets into two, to determine the extent of sale price which may be referable to transfer of goods and tax it as per law. ..... these six were selected in england for inclusion in the statute law revision acts as having ceased to be in force otherwise then by express repeal or having by lapse of time otherwise become unnecessary. ..... maxwell on interpretation of statutes (12th edn, 1976/1993 at page 16) under the chapter of repeal opines 'a law is not replaced by becoming obsolete. ..... the decisions were challenged by the assessees preferring appeals to the supreme court while a number of other assessees approached the supreme court directly by way of writ petitions under article 32 of the constitution of india raising identical questions. ..... 1957 scr 423 is-' the provisions of the two are wholly incompatible or that the two statutes together would lead to wholly absurd consequences.' 43. .....

L. Chandra Kumar Vs. Union of India and Others

Court : Supreme Court of India

Reported in : AIR1997SC1125; 1997(1)BLJR735; (1997)1CALLT55(SC); 83(1997)CLT815(SC); 1997(92)ELT318(SC); [1997]228ITR725(SC); JT1997(3)SC589; 1997(1)MPLJ621; 1997(I)OLR(SC)408; 1997(3)SC

..... , (a) first appeals; (b) appeals under the letters patent; (c) second appeals; (d) revision petitions; (e) criminal appeals; (f) criminal revisions; (g) civil and criminal references; (h) writ petitions; (i) writ appeals; (j) references under direct and indirect tax laws; (k) matters arising under the sales tax act; (1) election petitions under the representation of the people act,; (m) petitions under the companies act, banking companies act and other special acts and (n) wherever the high court has original jurisdiction, suits and other proceedings in exercise of that jurisdiction. ..... the high courts also enjoy advisory jurisdiction, as evidenced by section 256 of the indian companies act, 1556, section 27 of the wealth tax act, 1957, section 26 of gift tax act, 1958, and section 18 of companies (profits) surtax act, 1964. ..... in this regard, the history of article 31, which contained a fundamental right to property and was shifted from part iii to chapter iv of part xii can be cited by way of an example; (iii) the essence of the power of judicial review is that it must always remain with the judiciary and must not be surrendered to the executive or the legislature. ..... the states, along with the date of establishment of the particular state administrative tribunals, are as follows: andhra pradesh (1.11.1989), himachal pradesh (1.9.1986), karnataka (6.10.1986), madhya pradesh (2.8.1988), maharashtra (8.7.1989), orissa (14.7.1986), tamil nadu (12.12.1988) and west bengal (16.1.1995). 22. .....

Commissioner of Income-tax Vs. English Electric Company of India Limit ...

Court : Chennai

Reported in : [1997]225ITR970(Mad)

..... cwt : [1966]59itr767(sc) , while dealing with the question of what is the meaning of 'debt owed', under section 2(m) of the wealth-tax act, 1957, referred to the decision of the supreme court in the case of kalwa devadattam v. ..... cit : [1995]213itr694(ker) , the kerala high court held that a provision in the accounts made by an assessee following the mercantile system of accounting for liability to sales tax (although disputed) is yet liable to be allowed as business expenditure, if there is a bona fide reasonable apprehension on the part of the assessee that the amount will become payable. ..... since the rate of excise duty was indeterminate, having assumed finality only in the year under appeal, the liability became quantified and it was that point of time at which the liability got quantified, that should determine the year in which the liability should be allowed as a deduction. ..... cit : [1978]115itr698(kar) , wherein the karnataka high court held that an expenditure which can be claimed as a deduction in any assessment year should have been incurred in the relevant accounting year. ..... rule 7, which is in chapter iii which deals with levy and refund of and exemption from duty, provides for the recovery of duty. ..... thereafter the assessee preferred a revision petition against the order of the appellate collector, which was pending at that time. 3. .....

Indian Tea Packeting Industries and anr. Vs. Union of India (Uoi) and ...

Court : Kolkata

Reported in : 1988(18)ECC180

..... karnataka sales tax act, 1957), because even where the commodity is the same in the eyes of the persons dealing in it the state legislature may make a classification for determining liability to sales tax ..... judgment of the supreme court in hindustan sugar mill's case : [1979]1scr276 , the assessee had filed the revised returns including the freight charges in the taxable turnover and paid the sales tax payable in respect of them even ..... particulars which would be indicated hereafter, 'manufacture' under section 2(f) of the said act included any process (i) incidental or ancillary to the completion of a manufactured product; and (ii) which is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 as amounting to manufacture; and the word 'manufacturer' shall be construed accordingly and shall include not only a person who employs hired labour in the production or ..... of the constitution of india to appeal against these orders and on such facts it has been observed by the majority that the explanation of the assessee for not including the freight charges in the taxable turnover that there was a doubt about its liability to pay sales tax thereon as the very same question was pending adjudication before the supreme court and that within two months after the .....

M/S. Baganeheddal And#8216;cand#8217; Estate, Represented by Its Partn ...

Court : Karnataka

Reported in : 2012(3)KCCR2381

..... regulation 6 refers to every appeal filed under the provisions of the karnataka sales tax act, 1957, central sales tax act, 1956 and the karnataka agricultural income tax act, 1957 and the other enactment's, which are referable to the imposition of tax under various categories like the karnataka entertainments tax act. ..... the firm was liable to be taxed on its coffee income under the karnataka agricultural income-tax act, 1957 for the assessment year 1998-99. ..... it is no doubt true section 34 (9) of the karnataka agricultural income-tax act, 1957 contemplates that every order passed by the appellate tribunal under sub sections 4, 6 or 7 shall be communicated to the assessee. 12. ..... in the case on hand, i am of the view that sub -sections 4, 6 or 7 of section 34 of the act are not at all applicable inasmuch as sub-section 4 of section 34 of the act would deal with a situation whether the appeal has been disposed of on merits and so far as sub-section 6 and 7 are concerned they would relate to the review of the order passed, which is not the case here. ..... 1959, the karnataka tax on professions, trades, callings and employment act, 1976 etc., 8. ..... chapter iii of the regulations would deal with the presentation of appeals and petitions and their registration. ..... the filing of the appeals, review or revision are regulated by the regulations. .....

Telefonaktiebolaget LM Ericsson (Publ) Vs. Competition Commission of I ...

Court : Delhi

..... the relevant export policy would be goods under the sales tax enactments of the states of tamil nadu, karnataka and kerala noticed that whereas the definition of 'goods' under the sale of goods act, 1930, used the expression "every kinds of movable property", the definition of 'goods' under the tamil nadu general sales tax act, 1956, the karnataka sales tax act, 1957 and kerala general sales tax act, 1963, used the expression "all kinds of movable ..... which is contrary to the rules of natural justice and all accepted rules of procedure and which offends the superior court's sense of fair play the superior court may, we think, quite properly exercise its power to issue the prerogative writ of certiorari to correct the error of the court or tribunal of first instance, even if an appeal to another inferior court or tribunal was available and recourse was not had to it or if recourse ..... - without prejudice to the other provisions contained in this act, in exercising the powers conferred by this chapter, regard shall be had to the following general considerations, namely;- (a) that patents are granted to encourage inventions and to secure that the inventions are worked in india on a commercial scale and to the fullest extent that is reasonably practicable without undue delay; (b) that they are not granted merely to enable patentees to ..... revision of the patents law in september, 1959 and notably, he flagged the issue regarding monopoly abuses, restrictive trade practices and monopolistic .....

Dilip N. Shroff Karta of N.D. Shroff Vs. Joint Commissioner of Income ...

Court : Supreme Court of India

Reported in : (2007)210CTR(SC)228; [2007]291ITR519(SC); 2007(8)SCALE256; (2007)6SCC329

..... on the other hand, it has resulted in unwarranted harassment to the taxpayers, and too much of paper work caused by indiscriminate initiation of penalty proceedings and consequent appeals.we recommend that explanation to clause (c) of sub-section (1) of section 271 of the income-tax act, 1961, and also explanation i to clause (c) of sub-section (1) of section 18 of the wealth tax act, 1957, may be deleted.2.76. ..... (c) whether the high court was justified in dismissing the criminal revision petition vide its impugned order ignoring the settled law as laid down by this court that the finding of the appellate tribunal was conclusive and the prosecution cannot be sustained since the penalty after having been cancelled by the complainant following the income tax appellate tribunal's order no offence survives under the income tax act and thus the quashing of the prosecution is automatic? ..... on behalf of the respondents, on the other hand, would take us through the legal history of the provision of section 271(1)(c) of the act; and furthermore draw our attention to the fact that neither the sheet showing the sale instances had been annexed with the return nor the particulars thereof had been furnished; and even no copy of the accommodation times had been annexed, wherefrom it could be inferred that deliberate attempt had been made ..... section 34ab occurring in chapter viib of the act provides for registration of valuers. .....

P. Bhuvaneswaraiah and ors. Vs. State of Mysore and ors.

Court : Karnataka

Reported in : AIR1965Kant170; AIR1965Mys170; (1964)2MysLJ470

..... in the 'act' there are provisions for appeal, second appeal and revision. ..... sections 10, 11 and 12 deal with appeals and revisions. ..... large land holdings tax act (31 of 1957) observed that looking to the whole of the act the tax under the act is clearly a tax on the holding and not on the annual value or the capitalised value of the land but the annual value is only the measure of the tax. ..... . in exertion of that power, the union parliament has enacted the wealth tax act 1957 (central act xxvii of 1957), which charges to tax on the aggregate value of all assets owned by assessee on the valuation date ..... sales tax officer, bangalore, (s)air 1957 mys 45 that fiscal enactments are not exempt from the ban against discrimination. ..... article 280(3) of the constitution casts a duty on the finance commission to make recommendation to the president as to-(a) the distribution between the union and the states of the net proceeds of taxes which are to be, or may be, divided between them under the chapter and the allocation between the states of the respective shares of such proceeds. .....

Ganesh Traders Vs. District Collector, Karimnagar and ors.

Court : Andhra Pradesh

Reported in : 2002(1)ALD210; 2002(1)ALD(Cri)137; 2002(1)ALT611; 2002CriLJ1105

..... sessions court dismissed the appeal and the high court in revision confirmed theconviction and sentence but set aside the ..... sales-tax act but not under the excise act ..... sales-tax act ..... sudhir mehra, : 2001crilj4255 , the apex court noticing a large number of earlier decisions while dealing with a case of hire purchase matter, considered the effect of the hire purchase act, 1972 vis-a-vis the rights and obligations of the parties thereunder and held that as in terms of the hire purchase agreement a vehicle can be taken possessionof in the event of default on the part of the hirer, no offence has been committed even if such vehicle is ..... of the objective of regulating production, manufacture, transport and sale of intoxicants and drugs, the act in a comprehensive manner provides for grant of licences and cancellation of licences, levy of fees, taxes etc. ..... state of karnataka, : (1995)1scc574 , has categorically held that no citizen has a right to deal and engage in business of manufacturing, sale of intoxicating substances which are dangerous and hazardous ..... under the state occurring in clause (3) of article 371d has been interpreted as excluding services falling under chapters v and vi (part iv) of the constitution - chief justice of a.p. v. ..... convicted under section 7 of the essential commodities act, 1955 read with the provisions of bihar foodgrains (control movement) order, 1957 and sentenced to undergo rigorous imprisonment for 18 months and pay a fine of rs. ..... sristikar, air 1957 sc 414, .....

Kommisetty Nammalwar and Co. Rep. by Its Proprietor Kommisetty Nammalw ...

Court : Andhra Pradesh

Reported in : 2009(4)ALT431:AIR2009NOC2482(A.P)(F.B).

..... government of orissa issued two notifications in exercise of powers under sections 3b and 5(1) of the orissa sales tax act, 1947 (orissa act, for brevity), making severed bamboos and standing trees liable to tax on turnover. ..... imposing of multiple tax is the accepted legislative policy in sales tax acts. ..... imposing of multiple tax is the accepted legislative policy in sales tax acts. ..... aggrieved by the said order, the petitioner approached the apex court by filing c.a.no.4484/2000 and the apex court disposed of the said civil appeal and remanded the said batch of cases to this court for hearing the same afresh. ..... 286, agriculture 85 cooperation (mktg-i) department, dated 05.07.1994 (hereinafter 'impugned order' or 'revised order'), for the purpose of regulation of market products under section 4(4) of the act, by all agricultural market committees (amcs) in the state. ..... the arguments advanced in the maharashtra and karnataka cases were advanced in the bihar cases also. ..... it is not divided into chapters, but for sake of convenience, provisions of the act can be grouped. ..... state of punjab 1957(2) scc 354 it was held at paras 13 and 14 as hereunder:now under section 23 'a committee may, subject to such rules as may be made by the state government in this behalf, levy on ad valorem basis fees on the agricultural produce bought or sold by licensees in the notified market area at .....