Judgment Search Results Home > Cases Phrase: karnataka sales tax act 1957 section 8 exemption of tax Court: kolkata Page 1 of about 8 results (0.112 seconds)

Commissioner of Customs Vs. Terai Overseas Ltd.

Court : Kolkata

Reported in : 2003LC560(Calcutta),2003(156)ELT841(Cal)

..... was considering the interpretation of the provisions of the karnataka sales tax act, 1957. ..... were that the assessee filed its belated quarterly return under section 14(1) of the bihar sales tax act without any application for extension of time for filing the return ..... the said judgment, the learned counsel submitted that since in such a case also the court held that the export was complete and the company doing the export is entitled to benefit under section 75 of the customs act, so in this case in which the export was admittedly completed and the goods reached the other country and the foreign exchange had come to india, the benefit of drawback claim cannot be ..... rule 13(4) also makes it clear that for computing the period of two months prescribed under section 75a for payment of drawback claim the time taken in testing of the goods, not more ..... under a claim for drawback shall be deemed to be a claim for drawback filed on the date on which the proper officer of customs makes an order permitting clearance and loading of goods for exportation under section 51 and said claim for drawback shall be retained by the proper officer making such order. ..... the learned judges held that in the matter of granting exemption, some provisions are mandatory which are decided on the basis of the policy division and some provisions are procedural, it will be erroneous if the court interprets both the provisions on the ..... come up for consideration for the court is how an exemption clause is to be interpreted. .....

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

Court : Kolkata

Reported in : 1988(18)ECC180

..... , entry 13a of schedule iii to the 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. ..... came into existence, the legislature of that state enacted act xiv of 1955, whereby it amended section 5 of the madras general sales tax act by adding as item (viii) to the following effect:--(viii) raw tobacco (except country variety thereof) whether cured or un-curred, shall be liable to tax under section 3, sub-section (1) only at the point of the first purchase effected in the state of andhra by a dealer who is not exempt from taxation under section 3, sub-section (3) but at the rate of seven and half pies for ..... in that case on the facts as indicated hereinbefore, it was held that the purchase of raw shrimps, prawns and lobsters by the appellant for the purpose of fulfilling existing contracts for export were exempt from purchase tax under the deeming provision of section 5(3) of the central sales tax act, 1956, even though after making such purchase the appellant subjected them to the process of cutting heads and tails, pealing deveining, cleaning and freezing before export because they ..... in exercise of power conferred by section 6, the government of madras issued on march 31, 1953, a notification exempting the sales of unmanufactured tobacco from sales tax. .....

Prime Impex Limited and anr. Vs. Assistant Commissioner of Commercial ...

Court : Kolkata

Reported in : [2002]127STC23(Cal)

..... sales tax act, 1948 were parts of the taxing scheme incorporated in that act, and, therefore, where a notification was issued under section 3a prescribing the rate of tax on goods which had been exempted from tax by an earlier notification under section 4, it had to be held that the intention was to withdraw the exemption and make the sale leviable to tax at the rate ..... of the petitioners, inter alia, submitted that having regard to the provisions contained in article 286(3) of the constitution of india, central sales tax act, 1956, additional duties of excise (goods of special importance) act, 1957 and customs tariff act, 1975 it would appear that as regard the payment of sales tax on sugar which has been declared to be a goods of special importance, a tax having been levied in terms of an integrated scheme to which the state of west bengal is a party, the imposition ..... in [1999] 112 stc 93 (kar), it has been held :'the various contentions raised by the petitioner are summarised and discussed as under : (1) whether the provisions of section 2(24)(xxi) of the karnataka taxation laws (amendment) act, 1994 inserting entry 38-a in the fifth schedule of the act giving exemption to the indigenous raw silk and silk yarn imported from outside the country at the rate of 4 per cent is discriminatory and violative of article 14 of the constitution of ..... state of karnataka reported in [1999] 112 stc 93 (kar), it has been held :'the various contentions raised by the petitioner are summarised .....

State Bank of India (Overseas Branch) and anr. Vs. Commercial Tax Offi ...

Court : Kolkata

Reported in : [2003]132STC234(Cal)

..... commissioner of commercial taxes [1992] 86 stc 175 also held that rep licences are goods within the meaning of karnataka sales tax act, 1957 and the premium or price received therefrom by the transfer thereof is liable to sales tax.41. mr. ..... on consideration of the aforesaid provisions it was held that banking companies could not be treated as dealers under section 2(1)(k) of the karnataka sales tax act while disposing of securities for realisation of loans advanced.29. mr. ..... ghosh, firstly contended that the writ petitioner-bank was not a 'dealer' within the meaning of section 2(c) of the bengal finance (sales tax) act, 1941, in respect of the exim scrips since it does not and/or did not carry on the business of sale or purchase of such exim scrips. mr. ..... the purchase of exim scrips/rep licences by the writ petitioner-bank in terms of the circular dated march 18, 1992, issued by the reserve bank of india does not bring it within the scope and ambit of section 4(6)(iii) of the bengal finance (sales tax) act, 1941. ..... /1995-96 under section 20(1) of the bengal finance (sales tax) act, 1941.59. ..... reported in [1995] 98 stc 184, wherein section 13 of the bombay sales tax act, 1959, which is similar to the provisions of section 6(4)(iii) of the 1941 act, was under consideration and it was held that keeping in view the scheme of the act and the intent and purpose of section 13, purchase tax could be levied on a dealer only if he carried on business of buying or selling the goods in question .....

Sethia Oils Limited and anr. Vs. Assistant Commissioner, Commercial Ta ...

Court : Kolkata

Reported in : [2004]137STC41(Cal)

..... once oil is extracted, they no longer remain the rice bran contemplated by law for the purpose of exemption under schedule i and held as follows :'on due consideration of the facts and circumstances of the instant matters, it is amply clear that the claims for exemption of sales of de-oiled rice bran extraction under the west bengal sales tax act, 1994 and under the central sales tax act, 1956 have been rightly disallowed by the acct/pb charge and no interference on this account is called ..... state of karnataka reported in [1998] 111 stc 234 ; the learned counsel appearing on behalf of the revenue in order to bring home her client's point of view that rice bran and de-oiled rice bran are different commodities relied upon a judgment of a learned single judge of the allahabad high court in commissioner of sales tax v. ..... i would, therefore, accept the views of the division bench of the karnataka high court and declare that even after extraction of oil, to the extent possible, from rice bran, the product that remains can only be called rice bran and nothing else ..... while the learned counsel appearing on behalf of the petitioner in order to substantiate his client's contention that rice bran and de-oiled rice bran are same or similar commodity relied upon a judgment of a division bench of the karnataka high court in oil seeds, oil trade and industry's association v. ..... the case referred above, the division bench of the high court of karnataka, oil seeds, oil trade and industry's association v. .....

Babhnan Sugar Mills Ltd. Vs. Assistant Commissioner of Income Tax.

Court : Kolkata

Reported in : (1997)57TTJ(Cal)72

..... the question was whether the freight paid by the purchasers and deducted from the invoice issued by the assessee dealer, formed part of the sale price under the rajasthan sales-tax act and central sales-tax act. ..... hiranyakeshi sahakari sakkare karkhane : [1993]200itr130(kar) .it is noteworthy that the supreme court has dismissed the special leave petition filed by the department against the karnataka high courts decision (1992) 195 itr, statutes page 136. ..... the committee after examination of the issue in depth, recommended a rebate on excise duty and exemption from purchase tax as the only expedient to solve the problem. ..... in the assessment proceedings, it claimed exemption from income-tax in respect of a sum of rs. ..... this decision no doubt held that there was no diversion of income by overriding title, but the contrary view has been taken by the karnataka high court in the following three cases :1. ..... 1,97,78,396, which represented the excess price realised on levy sugar sold in the market as free sale sugar under the sugar incentive scheme formulated by the govt. ..... a further stipulation was that failure to submit the certificate within the stipulated time would result not only in the termination of release of incentive free sale sugar quota but also in the recovery of the incentive free-sale already made by resorting to adjustment the free sale releases of the future years. .....

State of West Bengal and ors. Vs. Indian Jute Mills Association and or ...

Court : Kolkata Appellate

..... it claimed that it was entitled to the concessional rate of tax that was provided for under section 5-b (1) of the andhra pradesh general sales tax act, 1957. ..... -state trade and commerce within the meaning of section 3 of the central sales tax act, 1956 (74 of 1956); or(c) use as containers or materials for packing of taxable goods intended for sale, in the state or in the course of inter-state trade and commerce within the meaning of section 3 of the central sales tax act, 1956; or(ca) use as containers or materials for packing of goods intended for sale in the course of export out india within the meaning of section 5 of the central sales tax act, 1956 (74 of 1956); or(d) use as raw materials and consumable ..... stores required for the purpose of manufacture of taxable goods intended for sale in the state or in the course of inter-state trade and commerce within the meaning of section 3 of the central sales tax act, 1956; or(e) use as containers or packing ..... belgaum borough municipality, belgaum, reported in (1963) supreme court 906;3) state of karnataka vs. b. .....

Bhabaneswar Singh Vs. Commercial Tax Officer, Central Section and ors.

Court : Kolkata

Reported in : [2001]122STC494(Cal)

..... the learned counsel would submit that having regard to the provisions of section 68 of the west bengal sales tax act, 1994 and ratio of rule 212(9) of the west bengal sales tax rules, 1995 the concerned authority had no jurisdiction to effect any seizure.3. ..... the petitioner is a registered dealer both under the west bengal sales tax act, 1994 and central sales tax act, 1956. ..... having regard to the fact that the seizure is to be effected, in accordance with law, only for the purpose of detection of evasion of sales tax, the statutory authority must exercise its jurisdiction within the four corners of the statute.14. ..... it is now a well-settled principle of law that although a writ court and particularly the tribunal having regard to the provisions of the west bengal taxation tribunal act, 1987 does not exercise its jurisdiction when there exists an alternative remedy, a self-restraint in this regard by the writ court would not be taken recourse to, inter alia, in the cases where the action complained ..... the question as to the jurisdiction of a competent officer to intercept and seize the goods while on transit because that provision of statute is not under challenge.on perusal of the order imposing penalty we find that the learned commercial tax officer himself has observed that the price of arecanuts in karnataka is varying between rs. ..... therefore, the under-invoicing, if any, is to be considered in the context of the price which according to the officer himself is prevailing in karnataka. .....

M/S. Shree Ganesh Forging Company and anr. Vs. Union of India and ors.

Court : Kolkata

..... the present case is not a case where the assessment imposition is made upon a dissolved firm nor this court finds any similar provisions contained under central excise act, 1944 which was thereunder the east punjab general general sales tax act, 1948. ..... judgement rendered by the supreme court in the jullundur vegetable syndicate s case (supra) is distinguishable on facts because of the provisions contained under east punjab general sales tax act, 1948. ..... central excise the court : the petitioner has assailed in this writ petition the notice of demand dated 20.12.2013 by the assistant commissioner of central excise, howrah, north division ii, 5, clive row, kolkata under section 142 (1) (c) (ii) of the customs act, 1962 read with rule 4 of the (customs attachment of property of defaulters for recovery of customs dues) rules 1995. ..... far as, the judgement rendered by the karnataka high court in the case of press fab precision components (p) ltd s case (supra) is concerned, this court finds that the demand was made prior to coming in effect of the proviso to section 142 (1) (c ) (ii) of the central excise act, from the successor assessee. ..... ) in support of his contention that proviso to section 142 (1) (c) (ii) of the customs act cannot be invoked against the successor prior to the introduction of the said proviso which came into effect on and from 10.09. ..... he further, relies upon a judgement of the karnataka high court in the case of commissioner of central excise, bangalore-i versus press .....

Kanakia Trading Co. Vs. Income-tax Officer and ors.

Court : Kolkata

Reported in : [1987]164ITR204(Cal)

..... it was for the registering authority to allow or not to allow registration without the certificate under section 230a of the income-tax act, 1961, but even if registration of the conveyance was made without the clearance certificate, the sale is not void nor is the right of the purchaser affected. ..... the petitioner was further informed that the income-tax officer had also issued notices under section 226(3) of the income-tax act, 1961, to the various tenants of the said property, inter alia, requiring them to pay to the income-tax officer any amount due from the said tenants to or held by them for and on account of the said sri jatindra kumar doss and also to pay any money which may subsequently become due from ..... there, the delhi high court held that the provisions of section 230a of the income-tax act, 1961, which require that no registering officer shall register a document which purports to transfer, assign, limit or extinguish the right, title or interest of any person to or in any property (other than agricultural land) valued at more than rs. ..... it appears from a note in [1984] 146 itr 5, that the supreme court dismissed on january 20, 1984, a special leave petition by the department against the judgment dated march 23, 1981, of the karnataka high court whereby the high court dismissed the writ appeals by the income-tax officer against the judgment of a single judge of the high court allowing, following a decision of the bombay high court in the case of ajit investment co. .....