Court : Supreme Court of India
Reported in : AIR1961SC1565; [1962]1SCR823; [1961]12STC387(SC)
Sarkar, J.1. The petitioner is a dealer registered under the Punjab General Sales Tax Act. He filed returns of his sale turnovers for the four quarters of the financial year ending on March 31, 1955, and likewise, for the four quarters of the financial year ending on March 31, 1956. In respect of each year the Sales Tax Assessing Officer served three successive notices on him on March 7, 1958, and April 4, 1958, and August 18, 1959, requiring him to attend with the documents and other evidence in support of his returns. In the last of the notices mentioned above it was stated that on failure to produce the documents and other evidence mentioned, the case would be decided 'on best judgment assessment basis'. The petitioner did not comply with any of the notices, but after the receipt of the last notice he presented this petition under Art. 32 of the Constitution challenging the right of the authorities to make a best judgment assessment. 2. The question raised by the petitioner turns on...
Tag this Judgment!Court : Supreme Court of India
Reported in : JT1988(4)SC204; 1988(2)SCALE944; 1989Supp(1)SCC153; [1988]Supp3SCR72; [1989]72STC354(SC)
Natarajan, J.1. Writ Petition No. 1521 of 1987 has been filed under Article 32 of the Constitution of India to challenge the constitutional validity of Section 41 of the Bombay Sales Tax Act (hereinafter referred to as the Act) on the ground it confers arbitrary powers of exemption on the State Government so as to exempt all types of new units from the payment of purchase tax, sales tax and central sales tax under the Package Scheme of Incentives, 1979.2. On notice being issued in the writ petitions, the respondent State of Maharashtra has filed affidavit in reply and the petitioner has filed a rejoinder.3. In order to exempt in public interest any specified class of sales or purchases from payment of the whole or any part of the tax payable under the Act, the State Government gave to itself powers of exemption under Section 41 of the Act. In exercise of its powers under Section 41 the Government had been issuing notifications so as to grant exemption in appropriate cases from payment ...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1996)134CTR(SC)152
B. P. JEEVAN REDDY, J. :Leave granted in Special Leave Petitions.This batch of appeals and writ petitions raise the question - whether the transfer of an Import Licence called REP Licence/Exim Scrip by the holder thereof to another person constitutes a sale of goods within the meaning of and for the purposes of the sales-tax enactments of Tamil Nadu, Karnataka and Kerala. If it does, it is exigible to sales-tax. Otherwise not. The Karnataka and Madras High Courts have taken the view that REP License/Exam Scrips constitute goods and, therefore, on their transfer, sales-tax is leviable. Their judgment appears to be influenced mainly by the decision of this Court in H. Anraj Etc. vs. Government of Tamil Nadu Etc. (1985) Suppl. (3) SCR 342.2. With a view to conserve precious foreign exchange and to channelise the nations economy on desired lines, the Central Legislature enacted the Imports and Exports (Control) Act in 1947. Sec. 3 empowers the Central Government to make provisions by order...
Tag this Judgment!Court : Chennai
Reported in : 2007(2)CTC577; (2007)5MLJ897; (2007)7VST367(Mad)
ORDERA.P. Shah, C.J.1. Constitutional validity of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 ('Act' for short), and various notifications issued by the State Government in exercise of the powers conferred by Section 15 of the Act is questioned in these writ petitions and connected writ appeals.2. Tamil Nadu State enacted the Act to provide for the levy of tax on entry of goods into local areas for consumption, use or sale therein, being Tamil Nadu Act 20 of 2001. Section - 3 empowers the State Government to levy and collect tax on entry of scheduled goods into any local area for consumption, use or sale therein at such rate not exceeding 30% ad valerom, as may be specified by the State Government. Goods liable for levy of tax under the Act on entry in the specified local areas at the specified rates are those set out in the schedule annexed to the Act. Section 15 of the Act contains power of the State Government to amend the schedule and armed with that power the S...
Tag this Judgment!Court : Karnataka
Reported in : ILR2001KAR805; [2001]123STC189(Kar)
Ashok Bhan, Ag. C.J. 1. This order shall dispose of Writ Appeal Nos. 1717--1721 of 1999 arising from the common order passed by the single Judge in Writ Petition Nos. 30955 to 30959 of 1998 and other connected writ petitions dated November 30, 1998 [T.V. Sundaram lyengar & Sons Ltd. v. State of Karnataka [2000] 117 STC 121 (Kar)] and Writ Appeal Nos. 8191--8193 of 1999 arising from the common order passed in Writ Petition Nos. 28486--28488 of 1999 and other cases dated November 18, 1999 [Escorts Mahle Limited v. State of Karnataka . The appeals are taken up together for disposal as some of the points raised in both the sets of appeals are common and relate to the validity of the notification dated September 23, 1998 and the applicability of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 (for short 'the Entry Tax Act') to certain areas. They were argued together before us at the same time. The facts giving rise to the additional point...
Tag this Judgment!Court : Karnataka
Reported in : ILR1985KAR2675; [1985]59STC337(Kar)
Rajasekhara Murthy, J. 1. A Division Bench of this Court consisting of Sri Srinivasa Iyengar and Sri Rama Jois, JJ., has referred the following question of law for the opinion of the Full Bench : 'Whether the Division Bench decision of this Court in Webbs Sales and Service (P.) Ltd. v. Commissioner of Commercial Taxes, Bangalore [1969] 24 STC 84 has been impliedly overruled by the decisions of the Supreme Court in Dyer Meakin Breweries Ltd. v. State of Kerala : (1970)3SCC253 and D. C. Johar & Sons (P.) Ltd. v. Sales Tax Officer, Ernakulam [1971] 27 STC 120 (SC) ?' 2. In order to appreciate the question referred, it is necessary to notice the facts that are not in dispute, in the first instance. M/s. United Trading Corporation and Workshop Private Ltd., a private limited company incorporated under the Companies Act, and M/s. Arvind Motors, Mangalore, a registered partnership firm engaged in the business of selling motor-cars and trucks, such as Ambassador Cars, Tata Mercedes Benz trucks...
Tag this Judgment!Court : Karnataka
Reported in : ILR1993KAR2812; 1994(3)KarLJ628
S.B. Majmudar, C.J.1. These Writ Appeals and Writ Petitions project a common question centering-round the powers of the authorities functioning under the Motor Vehicles Act, 1939 and Motor Vehicles Act, 1988 in so far as they seek to compound the offences under Section 127-B of the Motor Vehicles Act of 1939 analogous to Section 200 of the 1988 Act, They further project a question as to under what circumstances the concerned motor vehicles plying under tourist vehicle permits issued under the aforesaid Acts can be seized and detained by those authorities in exercise of their powers under Section 129-B of the 1939 Act or under Section 207 of the 1988 Act. Writ Appeals 1132-1183 of 1993 are taken out by the State of Karnataka being aggrieved by the common Judgment rendered by Swami, J., (as he then was) in number of Writ Petitions. This Judgment of Swami, J., in case of MOHAMMED ILLYAS v. UNION OF INDIA is reported in : ILR1991KAR2804 . W.A.Nos. 1083-1127 of 1992 challenge another common...
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009AIRSCW6784
1. Leave granted.2. Whether the sugar bags pledged by Kannad Sahakari Sakhar Karkhana Ltd. and Gangapur Sahakari Sakhar Karkhana Ltd. in favour of the appellant-bank as security for repayment of the loan together with interest could be attached and sold for realization of the dues of provident funds etc. payable by the employer i.e., the management of the Sugar Mills under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short `the Act') is the question which arises for determination in these appeals filed against order dated 29.6.2007 passed by the Division Bench of the Bombay High Court in Civil Application Nos.1680 and 1681 of 2007 in Writ Petition No.6824/2005 and order dated 19.7.2007 passed in Civil Application No.245/2007 in Letters Patent Appeal No.28/2004.3. We shall first notice the facts from the record of the appeal arising out of S.L.P.(C ) No.15243/2007.4. During crushing season 2000-2001, the appellant advanced loan of Rs.4000 lacs to Kannad Sah...
Tag this Judgment!Court : Karnataka
Reported in : ILR1988KAR3222
ORDERK.A. Swami, J.1. The petitioners in all these petitions were the Arrack Contractors in the various Taluks of the State during the Excise year 1985-1986 commencing from 1-7-1985 and ending on 30-6-1986. At the time when the excise contract was given to the petitioners, the rate per bulk litre for supply of arrack was Rs. 4/-. However, it was tried to be raised to Rs. 6/- per bulk litre and it was tried to be collected from 1-7-1985 at that rate. Therefore these petitioners along with several others filed Writ Petitions Nos. 13061 to 13065 of 1985 and other connected Writ Petitions (Karnataka Excise Contractors Association (Regd) Bangalore v. The State of Karnataka) All those Writ Petitions were heard and decided on 2nd September 1987 in the following terms :'7. Whatever that may be, as far as these petitions are concerned, all that is necessary to say is that though undoubtedly the message (Annexure-D) issued by the Excise Commissioner directing the collection of excise duty at the...
Tag this Judgment!Court : Mumbai
This appeal by the Commissioner of Sales Tax has been admitted on the following substantial questions of law : (i) Whether in the facts and in the circumstances of the case, the Tribunal was justified in construing the Schedule Entry C-74 to mean footwear predominantly made of plastic and not as footwear exclusively/entirely made of plastic; and (ii)Whether in the facts and circumstances of the case, the Tribunal was justified in holding that the goods of the respondent namely "Escort 111 SYN Black" sold through invoice dated 25-08/2005" though admittedly not wholly made of plastic would be covered by the Schedule Entry C-74. 2. The Respondent engages in the business of the import and sale of footwear at Pune and is registered under the Maharashtra Value Added Tax Act, 2002. An application was submitted on 25 December 2007 to the Commissioner for a determination under Section 56 of the Act, accompanied by a Tax Invoice1 for a product described as Escort 111 SYN Black. The contention of...
Tag this Judgment!