Court : Guwahati
..... v. hansa corporation air 1981 sc 463, the karnataka tax on entry of goods into local areas for consumption, use or sale therein act (27 of 1979) which levied on scheduled goods either manufactured or produced within karnataka state or imported from outside on their entry in a local area was held to have satisfied the test of reasonableness under article 304(a) and not to be violative of article 19(1)(g) for the little differential treatment it meant between the locally produced and imported ..... khatri, the learned counsel for the petitioner, submits, inter alia, that the direction and the specimen form in annexures b and c are contrary to the letter and spirit of sections 33 and 33a of the act and rules 55, 56, 57, 71, 72, 73 and 74 of the rules, that these are violative of the rights of the firm's partners guaranteed under articles 19(1)(g), 301, 302 and 304(b) of the constitution of india as these create unreasonable restrictions on freedom of trade, ..... the learned senior government advocate answers, inter alia, that the impugned direction and the specimen form have been devised to prevent evasion of tax by importing goods in the name of fictitious persons and it does not in any way increase the tax burden or impede the flow of goods, that the commissioner of taxes, under the act and the rules has ample powers to call for information, e.g. .....
Tag this Judgment!Court : Guwahati
..... . : air2003sc3095 in which the karnataka tax on entry of goods act, 1979 was challenged, there was no dispute that the impugned levy of tax is nondiscriminatory and it was also conceded that the imposition of such tax was regulatory or compensatory in nature ..... . referring to the stand of the state that there being provision of section 8b of the act relating to the refund of the tax, the burden lies on the respondent/writ petitioner to prove that the tax imposed has not been passed on to the buyer of the goods, for claiming refund, it has been submitted by mr ..... . in view of the authoritative pronouncement in jindal stainless : [2006]283itr1(sc) wherein the concept of 'some connection' theory enunciated in bhagatram's case : 1994(4)scale1103 as well as in bihar chamber of commerce's case : [1996]2scr184 were held to be not a good law, we need not burden this judgment by discussing the decisions cited by the learned aag in details in international tourist's case : [1981]2scr364 , bhagatram's case : 1994(4)scale1103 as well as bihar chamber of commerce's case : [1996]2scr184 .106 ..... .--notwithstanding anything contained in section 3 and section 4 and subject to production of documentary proof, no tax under this act shall be levied in respect of the specified goods which are also subject to levy of taxes under the provisions of the assam value added tax act, 2003 (assam act viii of 2005) .....
Tag this Judgment!Court : Guwahati
..... -section (1), and subject to production of documentary proof, no entry tax shall be levied on such specified goods, which are also taxable under the assam value added tax act, 2003 (assam act 8 of 2003),-(i) if such specified goods are brought into any local area by a dealer registered under the assam value added tax act, 2003 for the purpose of resale and such goods are sold inside the state and the dealer is liable to pay tax on the sales of such goods under the assam value added tax act ..... state of karnataka : air2005sc2178 could be understood to be authorities for the proposition that entry tax need not be uniform. ..... state of karnataka reported in : air2005sc2178 , wherein different rates of entry tax on vehicles either on the purchase value or the cost of the vehicle were held by the apex court not to be adverse to the regulatory/compensatory nature of the levy.36. ..... what is essential for the purpose of securing freedom of movement by road is that no pecuniary burden should be placed upon it which goes beyond a proper recompense to the state for the actual use made of the physical facilities provided in the shape of a road. ..... learned counsel for the petitioners, in their characteristic fairness, have also referred to a decision of the karnataka high court in manipal academy of higher education v. ..... state of karnataka [2008] 13 vst 377 as well as another decision of the patna high court in indian oil corporation limited v. .....
Tag this Judgment!Court : Guwahati
..... the tribunal for an order that such counter-claim may be excluded, and the tribunal may, on the hearing of such application make such order as it thinks fit ; (b) after sub-section (6), the following sub-sections shall be inserted, namely : (6a) where, at any stage of the proceedings, the tribunal is satisfied, by affidavit or otherwise, that the defendant, with intent to obstruct or delay the ..... validity of the amended wealth-tax act which included the capital value of agricultural land for the purpose of computing net wealth, the controversy waswhether the impugned act was a law with respect to entry, including entry 49 in list ii or was it one under entry 86 read with entry 97 or entry 97 itself of the list ..... institution and the alternative mechanism can be brought into existence and more so if it is for the public good inasmuch as it is the fundamental principle of law that a law which brings maximum happiness to the society must ..... case in the karnataka high court which ..... 1979 sc) : 'it was, however, said that entry 51 in the state list being a specific entry providing for levy of duty either on manufacture or import of country liquor and there being no other specific entry enabling to levy special duty it is inconceivable that the framers of the constitution should have left some such levy on the import of country liquor in respect of delhi under residuary entry ..... january at a function in allahabad that the indian courts 'now carry a burden almost beyond their apparent capacity'. .....
Tag this Judgment!Court : Guwahati
..... section 3 of the aet act, 2001, is the charging section and it provides that entry tax can be levied and collected on the entry of goods specified in the schedule appended to the aet act, 2001, into any local area for consumption, use or sale therein at the rate shown against each item in the schedule and such tax shall be paid by every importer of such goods. ..... this section states as follows:section 5notwithstanding anything contained in section 3 and section 4 and subject to production of documentary proof, no tax under this act shall be levied in respect of the specified goods which are also subject to levy of taxes under the provisions of the assam value added tax act, 2003 assam act viii of 2005. ..... shanti bhusan submits that in hansa corporation (supra), state of karnataka had been validly levying octroi in proper exercise of its legislative powers and it was replaced by entry tax under the same constitutional entry in order to relax the rigour of octroi, which was known to be obnoxious. ..... all that it says is that the states had imposed several duties and other imposts upon tobacco which were casting an unduly heavy burden upon it and that, therefore, there should be coordination between different taxes on tobacco levied by the central government, the states and the local authorities. ..... state of punjab : [1979]1scr845 , the supreme court laid down the tests for valid delegation of legislative power. .....
Tag this Judgment!Court : Guwahati
..... this batch of writ petitions, who are involved in various commercial activities, in the state of arunachal pradesh, and import various goods from other states, have challenged the constitutionality, legality and validity of the arunachal pradesh goods tax act, 2005 (in short, 'the act') and, particularly, section 3(2)(b) thereof, which imposes tax on the entry of goods, other than non-taxable import, for consumption, use or sale thereof into the local area of the state of arunachal pradesh.2 ..... : [1981]1scr823 , came to a finding that the tax imposed was a non-discriminatory tax inasmuch the tax did not discriminate between scheduled goods manufactured and produced within the state of karnataka and those goods, which are imported from outside. ..... indicated above, when an entry tax is challenged as unconstitutional on the ground that it is not compensatory in nature, the burden rests on the state to show that the tax, so imposed, is compensatory ..... if the provisions are ambiguous or even if the act does not indicate facially the quantifiable benefit, the burden will be on the state as a service/facility provider to show by placing the material before the court, that the payment of compensatory tax is a reimbursement/recompense for the quantifiable/measurable benefit provided or to be ..... every sequence in the series of operations which constitutes trade or commerce is an act of trade or commerce and burdens or impediments imposed on any such step are restrictions on the freedom of trade .....
Tag this Judgment!Court : Guwahati
..... article 19(1)(g) of the constitution.4.4 the impugned provisions are even otherwise arbitrary as they adversely affect the carrying on of the profession by engineers, architects and chartered accountants, inasmuch as there is no onus cast on the recipient of services to pay tax and the entire burden of recovery of payment is thrust on the persons who provide services with harsh penal consequences in the event of an involuntary default.4.5 while bringing all the concerned professional services in the net of service ..... . cantonment board air 1959 sc 582, under section 100 of the government of india act, 1935 read with entry 56 in schedule vii thereto the provincial legislature had the power to make law with respect to "taxes on luxuries, including taxes on entertainments, amusements, betting and gambling" ..... . the challenge was on the ground that entry 62 in list ii conferred exclusive power on the state legislature to levy tax on luxuries and entry 54 in list ii empowered the state to levy tax on the sale of goods.hence, the expenditure tax and tax on the sale of goods were covered by the entries in the state list; there was nothing left for the parliament to tax.in the context of the said controversy, which was akin to the present one, the apex court observed as under:"indeed, the ..... . we find that the true scope of article 248 and entry 97 in list i can be better appreciated after taking into consideration the following weighty observations of the apex court in state of karnataka v .....
Tag this Judgment!Court : Guwahati
..... further went to observe as under :'unless there is sale and purchase of goods, either in fact or deemed, and such sale is primarily intended and not incidental to the contract, the state cannot impose sales tax on a works contract simpliciter in the guise of the expanded definition found in article 366(29a)(b) read with section 2(n) of the mp general sales tax act. ..... 29a was added to article 366 relevant extract of which is as follows :-'(29a) 'tax on the ale or purchase of goods' includes -(a) a tax on the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valueable consideration ;(b) a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;'7. ..... it was inter alia argued before the learned single judge that the assam finance (sales tax) act, 1956, as adopted in meghalaya as meghalaya finance (sales tax) act, was not applicable so far as the business of the writ petitioner (now appellant) is ..... as the constitution exists today the power of the state to levy taxes on sales and purchases of goods including the 'deemed' sales and purchases of goods under clause (29a) of article 366 is to be found only in entry 54 and not outside it. ..... state of karnataka where it was held thus :'mere passing of property in an article or commodity during the course of performance of the transaction in question does not render the transaction to be transaction of sale .....
Tag this Judgment!Court : Guwahati
..... , sold as seeds by the petitioner are 'cereals or pulses' and are treated to be 'cereals' in all its forms as provided in entry 6 of schedule i or 'pulses in all its forms' as provided in entry 48 of schedule i respectively belonging to the list of exempted items for the purpose of exemption from sales tax in reference to section 9(1) of 'the act 1993' or whether these wheat, paddy, mustard pulses sold by petitioner as seeds are to be taxed at 8 per cent treating these as seeds in entry 'otherwise' covered by entry 2 of schedule iii of 'the act 1993'?4. ..... saraf, the revisional authority while disposing of the revision application by order dated may 12, 1998 has failed to differentiate both the decisions and has acted most mechanically relying on the decision of the karnataka high court in halavapalli and sons [1984] 57 stc 343, and dismissed illegally the revision application on the plea that the issue has been finally settled.according to dr. a.k. ..... , treating the same to be 'other goods' taxable at the rate of 8 paise in a rupee without considering the fact that cereals and pulses in all its forms are exempted from payment of sales tax vide entries 6 and 48 of schedule i of 'the act 1993', the superintendent of taxes failed to appreciate that the entries are very wide to cover the cereals and pulses in all its forms and the said items namely, seeds can be said to be one of the items of cereals and the .....
Tag this Judgment!Court : Guwahati
..... respondent-authorities was opposed to the letter and spirit of the definition of the expression 'tax on the sale or purchase of goods' provided in article 366(29a) of the constitution of india, they pleaded.the above assertions were negated holding that in executing the works entrusted in course of their business, the petitioners were engaged in 'works contract' as defined under section 2(38)(iv) of the act and thus chargeable to tax under section 8(1)(e) of the act, in view of article 366(29a) of the constitution of india and ..... : [1984]2scr248 and everest copiers : (1996)5scc390 on which the verdict of rainbow colour case : 2000ecr771(sc) rested, related to the pre-amendment period when the state had no jurisdiction in a works contract to impose sales tax on transfer of property in goods involved in the execution thereof, it was categorical in ruling that even if the dominant intention of the contract is to render a service, after the 46th amendment of the constitution, if such contract is a works contract, the state was empowered ..... consequently, the expression 'tax on the sale or purchase of goods' in entry 54 of the state list would include a tax on the transfer of property in goods (whether as goods or any other form) involved in the execution of a works contract. ..... state of karnataka : [1984]2scr248 and everest copiers : (1996)5scc390 . ..... state of karnataka [1984] 55 stc 314 and everest copiers v. .....
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