Court : Allahabad
Reported in : [1984]55STC68(All)
B.N. Sapru, J.1. Sales Tax Revision No. 350 of 1982 has been filed by the assessee and pertains to the assessment year 1975-76.2. The assessee is a hotelier and declared a turnover of Rs. 16,33,742.14 but claimed exemption from the tax. The assessing authority assessed the assessee on a taxable turnover of sales at Rs. 11,50,900 and a taxable turnover of purchase at Rs. 40,164. The assessee preferred an appeal. The Assistant Commissioner (Judicial) remanded the matter to the assessing authority for determination afresh.3. Aggrieved by the order of remand, the assessee went up in appeal. The Tribunal dismissed the appeal of the assessee and upheld the order of the Assistant Commissioner (Judicial).4. Aggrieved, the assessee has come up in revision.5. Sales Tax Revision No. 398 of 1982 has been filed by the assessee and pertains to the assessment year 1976-77.6. The assessee runs a shop of sweetmeats, namkin, kachauri, puri, etc., at Daraganj, Allahabad, as also in Magh Mela. The assesse...
Tag this Judgment!Court : Karnataka
Reported in : [1997]107STC290(Kar)
ORDERH.L. Dattu, J.1. Petitioner is carrying on business as wholesale kirana merchants and registered under the provisions of the Karnataka Sales Tax Act, 1957 ('the Act', for short). Petitioner is also a dealer in 'sugar-candy'. Petitioner is assessed to tax at 4 per cent single point under item No. 18A of Part S of the Second Schedule to the Act, for the assessment year 1992-93, on their sale of sugar-candy. Petitioner did not challenge this order by filing statutory appeal as provided under section 20 of the Act, though that is the normal remedy available to them in law. On the other hand, he has filed this petition challenging the correctness or otherwise of the levy of tax on 'sugar-candy' as unconstitutional. But I must admit that while hearing the matter, I did not find any trace of any constitutional question any where in this case; justifying petitioner approaching this Court under article 226 of the Constitution, instead of following the alternate, effective, efficacious reme...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1988SC1247; [1988]172ITR395(SC); JT1988(2)SC606; 1988(1)SCALE973; (1988)3SCC570; [1988]3SCR946; [1988]70STC59(SC)
M.H. Kania, J.1. These appeals arise from the decision of a Division Bench of the High Court of Karnataka in Writ Appeals Nos. 1101 to 1144 of 1979. It appears that the Government of Karnataka decided to adopt a policy to encourage rapid industrialisation. An Order No. CI 58 FMI 69 dated 30th June, 1969 was issued which recited that the Government, namely, the Government of Karnataka was committed to a policy of rapid industrialisation and that, in pursuance thereof, the Government had on 30th November, 1966, issued directions indicating the incentives that would be given to entrepreneurs starting new industries in the Mysore State. The material part of the said order, for our purpose, runs thus:Consequently, the Governor of Mysore is pleased to sanction the following incentives and concessions to the entrepreneurs for starting new industries in Mysore State:(1) Sales Tax-A cash refund will be allowed on all Sales Tax paid by a new industry on raw materials purchased by it for the firs...
Tag this Judgment!Court : Karnataka
Reported in : (1987)64CTR(Kar)288; [1987]166ITR723(KAR); [1987]166ITR723(Karn); [1986]29TAXMAN1(Kar)
M.M. Venkatachaliah, J. 1. In this petition by the assessee, Mysore Breweries Limited, under section 256(2) of the Income-tax Act, 1961, ('Act' for short), the assessee contents that a question of law does arise out of the appellate order of the Income-tax Appellate Tribunal, Bangalore Bench, Bangalore, in ITA No. 320/Bom/1978-79 on its file and that accordingly the Tribunal be directed to state a case and refer the following question, said to be one of law, for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in the holding that secured and unsecured loans have to be deducted from the assets in the computation of capital base for the purpose of reckoning the relief due under section 80J of the Income-tax Act, 1961, for 1975-76 assessment?' 2. The proceedings relate to the assessment year 1975-76. The point for consideration is whether for purposes of computation of the capital bases under section 80J of th...
Tag this Judgment!Court : Jharkhand
Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)
M.Y. Eqbal, J.1. In these writ petitions, since common questions of law and facts are involved, they have been heard together and are disposed of by this common judgment.2. In W.P. (T) No. 6377 of 2007, the petitioner-assessee has prayed for quashing the notice dated 20.2.2007 issued by the Joint Commissioner of Commercial Taxes (Admn.), Dhanbad Division, Dhanbad whereby he has initiated suo motu revision proceedings under Section 46(4) of the Bihar Finance Act, 1981 and further for a declaration that the impugned notice issued by the Joint Commissioner is bad in law and does not fulfill the mandatory requirement of the Act. The petitioner also seeks a direction upon the respondents to refund the excess amount realized from it by the respondents for which refund applications of the petitioner are pending before them. By filing amendment petition, the petitioner also sought for quashing the order dated 26.11.2007 passed by respondent No. 3 Joint Commissioner of Commercial Taxes by which...
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009(8)MLJ758; 2009(10)SCC123; 2010(1)SCJ408; AIR2009SCW6784; AIR2010(2)(Bom)R272; AIR2010SC868; 2009(2)SCC(L&S)743
G.S. Singhvi, J.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 la...
Tag this Judgment!Court : Karnataka
Reported in : ILR2010KAR4724
1. This appeal is Hied by die appellant who is a dealer registered under die KVAT Act, 2003 by challenging Hie order dated 14.6.2006 made by the Authority for Clarification and Advance Ruling constituted under the said Act and to consider the following substantial question of law:Whether in the Joels and circumstances of the case, the respondent-authority was justified in holding that ammonia in aqueous solution is chargeable at 12.5% although ammonia in aqueous solution is nothing hut ammonia anhydrous mixed with water?2. The relevant facts leading to filing of this case are that the appellant who is the dealer in supplying Ammonia. Anhydrous and Aqueous Solution which is registered under the provisions of Karnataka Sales Tax Act, 1957 and is also currently registered under the KVAT Act. filed an application before the Authority for Advance Ruling by seeking a clarification as to whether the product "AmmoniaAnhydrous" and "Ammonia Aqueous Solution" are one and the same and if so. the ...
Tag this Judgment!Court : Mumbai
S.C. Dharmadhikari, J. 1. Rule. Respondents waive service. By consent, Rule is made returnable forthwith. 2. The question involved in these Writ Petitions is whether the sales made and subject matter of the order of assessment in the first Petition are within the State of Maharashtra so as to be taxable under the Maharashtra Value Added Tax Act, 2002 (for short the MVAT Act?) and therefore the action of the Respondents treating it as such can be said to be ex-facie illegal. Since the point involved and summed up above is common to all the Petitions, for the purpose of the present Judgment, we take the facts from Writ Petition No. 4552 of 2015. It is undisputed that since the controversy involved in these Writ Petitions is similar, common arguments have been canvassed. Hence, we dispose of all the Writ Petitions by this common Judgment. 3. The facts in Writ Petition No. 4552 of 2015 are as under: The Petitioner is registered dealer under the provisions of the MVAT Act and the Central Sa...
Tag this Judgment!Court : Kolkata
Reported in : [2002]127STC23(Cal)
Satyabrata Sinha, J.1. The jurisdiction of the State of West Bengal to impose sales tax on imported sugar is in question in these writ applications.2. As a pure question of law is involved in these applications, it is not necessary to state the fact of the matter in great details. Suffice it to say that the petitioners herein are importers of sugar. They are registered under both Central Sales Tax Act, 1956, and West Bengal Sales Tax Act, 1994. They import sugar in terms of contracts registered with 'Agricultural Processed Food Products Export Development Authority', Ministry of Commerce, Government of India, New Delhi. Sugar is imported from China, Thailand, Brazil, Pakistan and other countries.3. The petitioners in the writ applications had given details the name of the ship which importing sugar, the dates of arrival thereof and the quantities of sugar imported.For the purpose of said import they have been charged to Central Excise Tariff under sub-heading No. 1701.39 being basic cu...
Tag this Judgment!Court : Orissa
1. These petitions have been filed by the owners of the land acquired by the State Government in favor of the opposite party Anil Agarwal Foundation (hereinafter in short called as Foundation') for establishment of a University in exercise of its eminent domain power under the provisions of Part-VII of the Land Acquisition Act, 1894 (hereinafter called as the L.A. Act' in short). The public interest litigation petitions have been filed both on behalf of the land owners who have no access to justice and also on behalf of the public of the locality of the lands whose public interest is affected by violating Rule of Law in acquiring vast tract of both Government, Temple and private lands in favour of the Foundation. They were listed and heard together by consent of the learned counsel for the parties and are disposed of by this common judgment. With a view to avoid repetition of pleadings and rival legal contentions urged on behalf of the parties, we would briefly state the necessary fact...
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