Court : Allahabad
Reported in : AIR1965All86; [1964]15STC505(All)
Oak, J.1. I have read the judgment prepared by my learned brother Satish Chandra, J. I agree that the sale of food in the canteens maintained by the two mills is liable to tax under the U. P. Sales Tax Act, 1948 (hereafter referred to as the Act), but the fee charged by Aligarh Muslim University to cover expenditure on dining halls is not liable to sales tax.2. Section 3 is the charging provision. Under Section 3, every dealer has to pay a tax on his turnover. The term 'Dealer' has been defined in Clause (c) of Section 2:'Dealer' means any person or association of persons carrying on the business of buying or selling goods.....'Admittedly, the two mills are engaged in various operations in order to earn profit. The two companies carry on the business of buying and selling goods. There is no doubt that the two Companies are dealers as defined by the Act.3. The question has been raised whether the activity of the mills in so far as they sell food in canteens constitutes business. It is t...
Tag this Judgment!Court : Mumbai
Reported in : (1961)63BOMLR936; [1961]31CompCas265(Bom); [1961]12STC595(Bom)
1. This is a petition under Article 226 of the Constitution challenging the validity of the demand made against the petitioner for payment of Rs. 7,432-65 and giving notice that in default of such payment the amount will be recovered as arrears of land revenue. 2. The relevant facts are as follows :- Prior to April, 1957, one Govindsharan Mawawala and one Nepalsingh Jawaharsingh carried on business in partnership with each other in the firm name and style of Messrs Govindram Ramsharan Mawawala at 532, Duncan Road, Bombay. The shop of the firm appears to have been obtained on sub-tenancy. By a notice dated 22nd April, 1957, the Collector of Bombay notified that the partnership firm had failed to discharge the liability in respect of the sum of Rs. 16,582-83 payable in respect of arrears of sales tax dues for the period upto 31st March, 1951, and 1st April, 1951 to 12th December, 1955, and penalty and income-tax dues for the years 1950 to 1954, which amount together with process fee of R...
Tag this Judgment!Court : Chennai
Reported in : AIR1957Mad301; [1957]8STC222(Mad)
Rajagopala Ayyangar, J.1. The decision in this batch of tax revision cases involves the construction of Rule 18(2) of the Turnover and Assessment Rules framed under the Madras General Sales tax Act. The material portion of Rule 18 of the Turnover and Assessment Rules whose construction we are called upon to decide runs thus:'18(1):-- Any dealer who manufactures groundnut oil and cake from groundnut and/or kernel purchased by him may, on application to the assessing authority having jurisdiction over the area in which he carries on his business, be registered, as a manufacturer of groundnut oil and cake.(2) Every such manufacturer shall be entitled to a deduction under Clause (k) of Sub-rule (1) of Rule 5 equal to the value of the groundnut and (or) kernel purchased and converted by him into oil and cake provided that the amount for which the oil is sold is included in his turnover. Explanation 1 : For the purpose of this sub-rule: (a) 143 lb. of groundnut shall be taken to be equivalen...
Tag this Judgment!Court : Chennai
Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)
ORDERPrabha Sridevan, J.1. The petitioners are engaged in the manufacture and marketing of 'Pan Masala' containing tobacco under the brand name 'Pan Parag', 'Pan Zarda', 'Pan Parag Gutkha' and also 'Pan Masala' which does not contain tobacco. The first respondent passed provisional assessment orders for the months of October, November and December, 2000, levying tax under Entry-II, Part-J of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 ('TNGST Act' in short). The petitioners filed a revision before the Deputy Commissioner (C.T.). The revisional authority confirmed the provisional assessment orders. Aggrieved by that, the petitioners approached the Tamil Nadu Taxation Special Tribunal. The Tribunal dismissed all the original petitions filed by the petitioners. The petitioners also filed original petitions seeking the substantial relief of declaration that the word 'or tobacco' in Sl. No. 2, Part-J of the First Schedule to the TNGST Act is ultra vires Sections 14 and ...
Tag this Judgment!Court : Allahabad
Reported in : AIR1971All1; [1971]27STC402(All)
Pathak, J.1. The petitioner is a 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 Lota. For the assessment years 1963-64 to 1964-66 it was assessed under the same Act on the inter-State turnover for Gur Lota and also related commodities. The assessments were challenged in appeal. The petitioner contended that the turnover in question, if treated as turnover for the purposes of the U.P. Sales Tax Act, would not have been liable to tax under that Act because by reason of a notification under Section 8-A of the said Act, it was only the turnover in the hands of the manufacturer or importer of the commodity which attracted tax and the petitioner was neither a manufacturer nor the importer and consequently, it was submitted, it must also be considered as exempt under the Central Sales Tax Act. The contention did not find favou...
Tag this Judgment!Court : Kerala
Reported in : [2003]131STC538(Ker)
G. Sivarajan, J. 1. The first four appeals arise from the common judgment in O.P. Nos. 35719 of 2001, 4430 of 1999-B, 34182 and 34092 of 2001 of the learned single Judge Reported in [2002] 128 STC 216. W.A. No. 1089 of 2002 arises from the separate judgment in O.P. No. 31415 of 1999 following the common judgment in the writ petitions which are the subject-matter of the first four appeals. Though the appellants in all these appeals are different persons, the question involved in all these appeals is one with regard to the eligibility for exemption from payment of sales tax under the Notification S.R.O. No. 1729 of 1993 in respect of their product styled as 'mineral water' and later called as 'packaged drinking water'. Therefore, all these writ appeals are being disposed of by this common judgment. 2. The petitioners in the writ petitions are the appellants. They are either proprietary concerns, or partnership firms or private limited companies. However, all the appellants are small-scal...
Tag this Judgment!Court : Allahabad
Reported in : [2003]130STC202(All)
A.P. Misra, J.1. These groups of petitioners have challenged the vires of the U.P. Tax on Luxuries Ordinance, 1994 (U.P. Ordinance No. 8 of 1994) promulgated by the Governor of Uttar Pradesh on 14th May, 1994 and the Notification No. TT-2-1767/IX-9 (382)/93-U.P., dated 28th May, 1994, the Notification No. TT-2-1768/IX-9 (382)/93-U.P., dated 28th May, 1994 and Notification No. TT-2-2032/XI-9 (382), dated 15th June, 1994. The petitioners are either manufacturers, producers, sellers within and outside State of specific branded cigarettes, pan masala, zarda, chewing tobacco, khaini under branded or unbranded name also sellers of unmanufactured tobacco. The purchase and sale by all the petitioners are done within or outside the State. Some of the petitioners have specifically pleaded their sale of tobacco outside the State being up to 98 per cent. The validity of the Ordinance is challenged being violative of Articles 14, 19(1)(g), 213, 245, 246, 265, 269, 286, 301 and 304 of the Constituti...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1958SC452b; [1958]1SCR1355; [1958]9STC267(SC)
CIVIL APPELLATE JURISDICTION: Civil Appeals Nos. 412 and 413 of 1956. Appeals by special leave from the judgment and order dated October 17, 1955, of the Patna High Court in M.J.C. No. 577 of 1953, made on reference by the Board of Revenue, Bihar in Appeals Nos. 495 and 496 of 1952. M. C. Setalvad, Attorney-General, for India, Rajeshwari Prasad and S. P. Varma, for the appellant. Mahabir Prasad, Advocate-General for the State of Bihar and R. C. Prasad, for the respondent. 1958. February 19. The Judgment of Das, C.J. Venkatarama Aiyar, S. K. Das and Sarkar, JJ. ",as delivered by Das C. J. Bose, J. delivered a separate judgment. DAS C. J.-These two appeals, which have been filed with the special leave granted by an order made by this Court on April 3, 1956, and which have been consolidated together by the same order, are dire-led against the judgment pronounced by the Patna high Court on October 17, 1955, in Miscellaneous Judicial Case No. 577 of 1953, deciding certain questions refer. r...
Tag this Judgment!Court : Delhi
Reported in : 1998(46)DRJ397
ORDERR.C. Lahoti, J.1. Lottery is 'A chance for a prize for a price; a scheme for the distribution of a prize or prizes by lot or chance, the number and value of which is determined by the operator of lottery. Essential elements of a lottery are consideration, prize and chance and any scheme or device by which a person for a consideration is permitted to receive a prize or nothing as may be determined predominantly by chance', so defines the Black's Law Dictionary (6th Edn, p.947). It goes on to say- 'An unlawful gambling scheme in which (a) the players pay or agree to pay something of value for chances, represented and differentiated by numbers or by combinations of numbers or by some other media, one or more of which chances are to be designated the winning ones; and (b) the winning chances are to be determined by a drawing or by some other method based upon the element of chance; and (c) the holders of the winning chances are to receive something of value.' 2. Lottery is a game of c...
Tag this Judgment!Court : Kerala
Reported in : (2009)24VST29(Ker)
K.M. Joseph, J.1. Section 10 of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as, 'the KGST Act') confers power on the Government to grant exemption from payment of tax. In exercise of the said power, S.R.O. No. 1729 of 1993 was issued. It, inter alia, provided that there will be an exemption in the case of new industrial units under small-scale industries, and medium and large-scale industries for a period of seven years from the date of commencement of commercial production in respect of tax payable under the KGST Act on the turnover of sale of goods manufactured and sold within the State and on the turnover of goods taxable at the point of last purchase in the State, which are used for manufacturing other goods for sale within the State or inter-State. Exemption is also provided from payment of surcharge payable under Section 3 of the Kerala Surcharge on Taxes Act, 1957 in relation to the goods mentioned in Sub-clause (a). The aggregate exemption in respect of sale...
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