Court : Guwahati
..... clear that sales tax is leviable on the sale price of 'taxable goods' subject to the provisions of this act. item 29 of the schedule attached to the act [as amended by tripura sales tax (first amendment) act, 1978] specifies the following category of taxable goods :'29. bricks, brick-bats, jhama, metals, stone chips, ..... glassware would never comprise articles like clinical syringes, thermometers, lactometers and the like which have specialised significance and utility. in popular or commercial parlance a general merchant dealing in 'glassware' does not ordinarily deal in articles like clinical syringes, thermometers, lactometers, etc., which articles though made of glass, are normally ..... 'commercial understanding' expressed by story, j., in two hundred chests of tea (1824) 9 wheaton (us) 430, that the legislature does not suppose our merchants to be naturalists, or geologists, or botanists, was quoted with approval by the supreme court in state of west bengal v. washi ahmed : [1977]3scr149 .....
Tag this Judgment!Court : Guwahati
..... and is to contain the date as well, on which it is made as well as the place where the verification has signed. by an amendment inserted by the code of civil procedure (amendment) act, 1999, the person comprehended as above is additionally required to file an affidavit in support of the pleadings. 07. a combined reading of order ..... to the effect that though the original petition for probate had been signed and verified in accordance with the requirements of sections 280 and 281 of the act, the amended application for letter of administration was neither signed by the petitioner nor by her advocate. the same was not attested by one of the witnesses to the ..... not contest the same as such. the petition for probate was in order being in compliance of the requirements outlined in the relevant provisions of the act. on an application for amendment of the petition for probate suitably for issuance of a letter of administration, the same was allowed by the learned court below. consequentially, an .....
Tag this Judgment!Court : Guwahati
..... or civil work , or a social project , in any of the said states;(vi) by, however, yet another notification, dated 09-07-2004, a series of procedural amendments were introduced to the notification, dated 21- 01-2004, aforementioned. (vii) the subsequent notification, dated 09-07-2004, stipulates: (a) that the sum, equal to the ..... government by notifications, dated 22. 01. 2000 and 01. 03. 2001. thereafter, the parliament enacted section 154 of the evidence act, 2003, stipulating therein that the central government has the power to amend the two notifications, dated 08. 07. 1999, aforementioned with retrospective effect. what it signified was that the central government became empowered ..... to any action that may be taken under the provisions of the said act, or under any law, for the time being, in force, by 'forfeiture' of amount in the said escrow account. (ix)pursuant to the notification, dated 21. 01. 2004, as amended by notification, dated 09. 07. 2004, the petitioner no. 1 herein .....
Tag this Judgment!Court : Guwahati
..... case being, briefly stated, as under:(i) as per the definition of 'construction of complex service', appearing in section 65(105)(zzzh) of the finance act, 1994 (as amended), since the petitioner-company is providing service to its clients, the service, so provided by them, is taxable under 'service tax'. hence, the petitioner- ..... does not have a business establishment would not be subject to 'service tax'.33. the clarification offered under the abovementioned circular, shall be applicable even after amendment of the finance act, 2005, whereby 'construction service' includes construction of 'residential complex'. thus, construction of 'residential complex' has also been brought within the purview of ' ..... that an activity carried on by a person for himself or for his own benefit, cannot be termed as 'service' rendered.32. prior to the amendment of the finance act, 1994, in the year 2005, the central board of excise and customs, vide circular no. 80/10/2004, dated september 17, 2004, clarified .....
Tag this Judgment!Court : Guwahati
..... , the production of 'the company was closed. later on new directors were inducted and thereafter some amendments in the articles of association were made and it started production of ms ingots, runners and risers, etc. the company vide its letter dated 18 ..... object to carry on the business of manufacturing tools, implement, machineries, equipments, etc. the company had also obtained registration under customs and central excise act dated 27.8.1992 for manufacturing and marketing of psc poles and steel fabricated structures. the company started its production but due to some unavoidable circumstances ..... by requiring parliament's will to be respected and official action to be congruent with legislative purpose. in applying the ground of legality the courts are effectively acting as guardians of parliament's intent.' [see principles of judicial review - de smithy woolf & jowell, 1999.25. the broad constitutional principles and their .....
Tag this Judgment!Court : Guwahati
..... sales tax only in the case of sales to non-registered dealers within the state; but section 15 (1) (b) of the act was amended by amending act iv of 1951. as a result of the amendment, the relevant portion of the section reads as follows:-the net turnover shall be determined by deducting from a dealer's gross turnover during ..... for the reasons stated above, the application should be allowed and the rule made absolute. a writ should accordingly issue declaring that the amendments to section 15 (1) (b) of the act made by section 4 of amending act iv of 1951, and rule 80 of the rules, are illegal and ultra vires, and directing that no action to enforce these ..... by the importer after the goods have crossed the customs frontier are not within the exemption.(3) sales in the state by the exporter or importer by transfer of shipping documents while the goods are beyond the customs frontier are within the exemption, assuming that the state-power of taxation extends to such transactions.36. das, j. ( .....
Tag this Judgment!Court : Guwahati
..... policy was approved by the union cabinet.25. while issuing the said office memorandum dated 24-12-1997 the ministry of finance, etc. were, also, requested to amend the rules/notifications etc. and, issue necessary instructions for giving effect to these decisions. the ministry of finance (deptt. of revenue) in pursuant thereof has issued ..... in our considered opinion, the expression 'such conditions and restrictions as it may, impose' in sub-section (3) of section 7 of the bihar finance act will not authorise the state government to negate the incentives and benefits which any industrial unit would be otherwise entitled to under the general policy resolution itself. in ..... to them to approach the authorities by making an appeal to the appropriate authority as provided under section 35 as well as 35b of the central excise act, 1944. therefore, their grievances in the writ petitions cannot be decided in these writ petitions without availing their alternative remedy as aforesaid. the said writ .....
Tag this Judgment!Court : Guwahati
..... (sic). evidence was filed in this regard at per pp. 41 and 42 of the paper book. in a recent amendment made to section 43(1) of the act, explanation 4a was inserted by finance (no. 2) act of 1966 with effect from 1-10-1966. by the aforesaid explanation it was provided that in the case of sale and ..... sale and lease back did not take effect. the theory of sale and lease back has not been invented by the assessee. in fact, by virtue of the amendment brought in section 43(1), explanation 4a was inserted by which sale and lease back has been accepted by the legislature. the learned counsel placed reliance on the decisions ..... -6-1987. therefore, although the nomenclature has been changed but since there was compliance of all the conditions for the purpose of allowing deduction under section 80hhc of the act, relief was allowed to the assessee. against that finding, the revenue is in appeal.17. the learned departmental representative has supported the assessment order and submitted that admittedly, .....
Tag this Judgment!Court : Guwahati
..... mills : 1998(97)elt202(sc) has no application, particularly, when i notice that in shree durga oil mills : 1998(97)elt202(sc) , the industrial policy was amended and the vires of the second industrial resolution was not challenged. this apart, in shree durga oil mills : 1998(97)elt202(sc) , the industrial policy resolution by itself ..... the situation so warrants. merely because an industrial policy resolution was announced for a particular period, it does not mean, contends mr. saikia, that the government cannot amend or change the policy under any circumstances. when the petitioner set up its rolling mill, submits mr. saikia, it should have had known that the matter of ..... even for the period prior to the commencement of the act. as a matter of fact, even prior to enactment of the agst act, 1993, section 7 of the assam sales tax act, 1947, had specifically empowered the government to exempt any goods from levy of sales tax by amending the schedule appended thereto. the authority of the state .....
Tag this Judgment!Court : Guwahati
..... sections mentioned therein. section 148 is specifically mentioned there. further, section 151 itself has undergone a change with effect from april 1, 1989, by the direct tax laws (amendment) act, 1987, and it is quoted below : '151. (1) in a case where an assessment under sub-section (3) of section 143 or section 147 has ..... a case of the allahabad high court. the court pointed out as follows (page 958) : ' relying upon section 292b of the income-tax act inserted by the taxation laws (amendment) act of 1975, learned counsel submitted that the defect of non-service of notice was fairly a technical objection and as such the same should not come ..... assessment, notice, summons or other proceeding, is in substance and effect in conformity with or according to the intent and purpose of this act.' 39. this section was inserted by the taxation laws (amendment) act, 1975, with effect from october 1, 1975. the section was inserted as a protective measure to prevent invalidation of the things mentioned .....
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