Court : Rajasthan
Reported in : [1988]68STC145(Raj)
..... out that the assessment orders passed in all these cases are appealable under section 13 of the rajasthan sales tax act, 1954 (hereinafter referred to as the act of 1954), and appeal lies to the deputy commissioner, commercial taxes department, and they can further approach the sales tax tribunal under section 14 and still if they are aggrieved against the order of the tribunal, a revision lies to the high court under section 15. ..... moreover now in view of the fact that the sales tax tribunal has been created then there is no reason to circumvent that machinery and directly approach this court so as to deal with all ..... need not go into the question that what role caustic soda plays for the purpose of dyeing and printing, as i leave it for the taxing authorities and the taxing tribunal to delve into all these questions of fact. ..... and tried to impress by citing plethora of cases that this court should interfere in this matter because it involves question that whether the petitioner is entitled to benefit of exemption under section 5cc of the act of 1954 and has further tried to impress that on account of the fact that certain entries have been made in his registration certificate showing that the goods are required for manufacturing purpose. ..... the judgment of the board of revenue in the case of indian national hosiery factory 1979 rrd 18. ..... the learned counsel for the petitioners submitted that in view of the judgment of the board of revenue in the case of indian national hosiery factory v. .....
Tag this Judgment!Court : Rajasthan
Reported in : (1988)66CTR(Raj)193; [1988]171ITR280(Raj)
..... - this is a reference under section 256(1) of the income-tax act, 1961 (hereinafter to be called 'the act'), made by the income-tax appellate tribunal, jaipur bench, jaipur, on the request of the commissioner of income-tax, rajasthan, jaipur, to answer the following question, namely :'whether, on the facts and in the circumstances of the case, the tribunal was correct in holding that the assessee was neither carrying on any business in the purchase and sale of paintings nor was the transaction an adventure ..... he was not a dealer in old paintings, the collections had been made as a hobby and not for business considerations, the sales were effected not with the motive of making profit but to serve the national interest of the country, the articles were his personal effects, and, therefore, they were not a capital asset for the purpose of assessment as capital gains. ..... commercial tax officer, jodhpur, also issued notice requiring the assessee to show cause as to why should not be registered under the rajasthan sales tax act and the sales effected by him to the national museum and bharat kala bhavan be not taxed. ..... so purchased were exhibited to attract the public and if national interest was paramount in the mind of the assessee, he could have loaned or donated the paintings to the national museum, new delhi, and would not have demanded rs. ..... the paintings were sold to the national museum, new delhi, in the national interest on the great persuasion of shri ramkishan dass and the amount .....
Tag this Judgment!Court : Rajasthan
Reported in : (2008)11VST757(Raj)
..... is made by the party aggrieved, or(b) there is an error apparent on the face of record,(c) there has been violation of the rules of natural justice,(d) where there has been a contravention of fundamental rights,(e) where the tribunal acted under a provision of law which is ultra vires.20. ..... , anti evasion) are appealable and first appeal lies under section 84 of the rajasthan sales tax act, 1994 (hereinafter referred to as 'the rst act') and thereafter second appeal lies under section 85 of the rst act before the rajasthan tax board and thereafter a revision lies under section 86 of the rst act before this court and, therefore, in view of this fact, the present writ petition is not maintainable and deserves to be dismissed on the ..... of the learned counsel for the petitioner is that in view of notification dated march 6, 1978 (annexure 6) and circular dated may 26,1995 (annexure 9) benefit of exemption is available to the petitioner under the cst act and, therefore, the imposition of tax through assessment orders dated january 16, 2004 (annexures 15 and 16) are per se illegal and without jurisdiction and are liable to be set aside.4. ..... as per those show cause notices dated december 30, 2003 (annexures 11 and 12), the respondent intend to tax the turnover under the cst act for the relevant assessment year for which they have no right to do so as under the cst act, exemption is very much available as per notification dated march 6, 1978 (annexure 6) and circular dated may 26, ..... national .....
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2003)133STC44Tribunal
..... the rajasthan high court which with the coining into force, and in terms of sections 7 and 15, of the rajasthan taxation tribunal act, 1995 stood transferred to this tribunal and are directed against judgment dated april 16, 1994 of the rajasthan sales tax tribunal [as the rajasthan tax board was then known and hereinafter referred to as "the board"] dismissed by a single order five appeals of the present petitioner against a judgment dated march 29, 1988 of the deputy commissioner [appeals ..... a decision of the maharashtra sales tax tribunal in appeal no. 4/90 k.e.c. ..... kec appealed to the maharashtra sales tax tribunal. ..... if in certain cases the central government decides to reimburse the central excise duty as a facility for deemed exports it does not step into the shoes of the tax-payer or the purchaser for it to be said that the central government paid the central excise duty as the petitioner appears to have reasoned. ..... for the component of production covered by the reimbursement the central excise duty paid in effect becomes zero and, by a simple arithmetical proposition, even if added to the sale price the additional tax liability on account of cst would also be zero; for all practical purposes, therefore, reimbursement has the same effect as exemption.16. ..... the details were that the national thermal power corporation (ntpc) had invited global tenders for the "galvanised transmission line tower package". .....
Tag this Judgment!Court : Rajasthan
Reported in : (1990)84CTR(Raj)228; [1992]194ITR479(Raj)
..... this court directed the income-tax appellate tribunal, jaipur bench, jaipur (hereinafter referred to as 'the tribunal'), under section 256 of the income-tax act, 1961 (for short 'the act') to draw up the statement of the case and to refer the following question of law arising out of the order of the tribunal dated january 14, 1975, in respect of the respondent assessee for the assessment year 1947-48 :'whether, on the facts and in the circumstances of the case, the tribunal was justified in cancelling ..... cit : [1977]110itr808(mad) , it has been held that, in penalty proceedings, the burden of proof is on the revenue but when there was a finding arrived by the tribunal based on the material in the assessment proceedings that there was conscious concealment and deliberate avoidance of assessable income by the assessee, then the levy of penalty was justified.10. ..... after considering the contentions of learned counsel for the revenue and perusing the record of the case, it can be said that the tribunal has accepted the appeal against the imposition of penalty merely on the ground that the burden of proof is always on the department and that the mere rejection of the assessee's explanation cannot be made a basis for ..... he had totally denied the bank account with punjab national bank limited at delhi and having any monetary transaction with shri p. c. ..... the assessee had a bank account in the fountain branch of punjab national bank limited, delhi,wherein a sum of rs. .....
Tag this Judgment!Court : Rajasthan
Reported in : (1994)116CTR(Raj)106; [1994]209ITR368(Raj); 1994(3)WLC208; 1993WLN(UC)309
..... since dams do not fall within the category of 'goods', we are of the opinion that the income-tax appellate tribunal was not justified in coming to the conclusion that the interest of the assessee in the assets of the firm which is engaged in the construction of dams is qualified for exemption under section ..... it was claimed that the said three firms are industrial undertakings within the meaning of section 5(1)(xxxii) of the wealth-tax act, 1957, and the value of the assets forming part of such industrial undertakings belonging to the firms in which the assessee was a partner, was exempt under ..... : [1980]126itr333(bom) the bombay high court has held while interpreting the provisions of section 84(1) of the income-tax act that by subjecting the concrete mixture which consisted of several articles to certain processes along with iron bars, something new was ..... : [1980]121itr212(orissa) the matter was with regard to the claim of the assessee under section 80hh of the income-tax act and it was held that the word 'article' as used in section 80hh(2)(i) need not be confined to movable property and a 'dam' is an article and since the assessee undertaking is manufacturing certain material which it ultimately used ..... before the delhi high court in the case of national projects construction corporation ltd. v. ..... was challenged before the appellate assistant commissioner and reliance was placed on the decision of the delhi high court in the case of national projects construction corporation ltd. v. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1969Raj310; [1969]73ITR450(Raj); 1969()WLN153
..... xxvii of 1957) (hereinafter called the act) by the income-tax appellate tribunal, delhi bench 'a' (hereinafter called the tribunal), referring the following question to this court for opinion:--'whether in the facts and circumstances of the case, adjustment for depreciation due under the income-tax act for the preceding years but not debited to the block account in the balance sheet is in law justified for computing the net wealth of the assessee?'2. ..... in the circumstances of the case, the tribunal took the view that depreciation is to be calculated as provided under the indian income-tax act for the various years and granted relief to the assessee.8. ..... when the matter went up in appeal before the tribunal, it was held that for a proper valuation of the assets incorporated in the balance sheet, it was only proper that adjustments should be made in respect of the depreciation due on the assets under the income tax act for the various preceding years. ..... the tribunal directed the wealth tax officer to recompute the net wealth of the assessee after making adjustment for depreciation due under the income-tax act for the preceding years but not taken into account while drawing up the balance-sheet. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2006)202CTR(Raj)40
..... the first controversy relates to demand on account of charge of interest under sections 234a and 234b though, the same had not been taken in the memo of appeal before the tribunal, but the assessee has sought permission to raise additional ground challenging the validity of charge of interest relying on the ratio of supreme court decision in the case of cit v. ..... grounds which may be taken in appeal-the appellant shall not, except by leave of the tribunal, urge or be heard in support of any ground not, set forth in the memorandum of appeal, but the tribunal, in deciding the appeal, shall not be confined to the grounds set forth in the memorandum of appeal or taken by leave of the tribunal under this rule :provided that the tribunal shall not rest its decision on any other ground unless the party who may be affected ..... the tribunal in refusing to entertain the plea raised by the assessee on the anvil of binding decisions in respect of chargeability of interest under sections 234a and 234b has declined to exercise jurisdiction vested in it by law by ignoring the well settled principle, that it owes a duty to determine correct tax liability which in the context include liability arising on account of charging section, penalty or interest leviable under the act and as per the binding precedent of hon'ble supreme court.in this ..... the principle was reiterated and explained in wide amplitude in national thermal power co. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1967]65ITR662(Raj)
..... - this is a reference by the income-tax appellate tribunal, delhi bench, under section 66(2) of the indian income-tax act, 1922, which will hereinafter be referred to as 'the act'.the question set out for answer is as follows :'whether, on the facts and circumstances of this case, the income from immovable properties forming part of the assets of the assessee-firm falls properly to be assessed under section 9(3) of the indian income-tax act as being in the hands of the partners of the firm, and not ..... of the properties should have been included in his total income and then assessed to income-tax, if it was at all payable.both the contentions have been stoutly opposed by learned counsel for the department.now, it would be proper to take up the first contention first.it is very candidly conceded by the assessees learned counsel that according to section 3 of the act, firm is one of the classes of assessee mentioned therein and, therefore, it can be treated as an assessee in respect ..... referred, therefore, is that, on the facts and in the circumstances of this case, the income from immovable properties forming part of the assets of the assessee-firm falls properly to be assessed under section 9(1) of the indian income-tax act, 1922, in the hands of the firm and not under section 9(3) of the said ..... the assessee then approached the income-tax appellate tribunal in second appeal, but that was also dismissed on april 14, 1960. .....
Tag this Judgment!Court : Rajasthan
Reported in : [2002]258ITR548(Raj); 2002(3)WLN553; 2002(3)WLN553
..... this appeal has been admitted by the order of this court dated july 24, 2001, on the following substantial question of law : 'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was right in holding that on the proper construction of aims and objects of the assessee-association as disclosed in its constitution fall within the purview of section 2(15) of the income-tax act so as to entitle the assessee-society to registration under section 12a of the income ..... this appeal under section 260a of the income-tax act, 1961, is directed against the order dated july 27, 2000, passed by the income-tax appellate tribunal, jodhpur, directing the commissioner of income-tax, jodhpur, to grant registration to the applicant-society under section 12a of the income-tax act, 1961. 2. ..... thus, the tribunal has rightly directed the commissioner of income-tax 'to grant registration to the applicant-society under section 12a of the income-tax act, 1961. 12. ..... in view of the finding, the income-tax appellate tribunal by the impugned order directed to grant registration to the assessee-society under section 12a of the income-tax act, 1961. 4. ..... cit : [1971]82itr704(sc) , we find that the predominant object of the society is dissemination of knowledge and education of commercial laws, tax laws for the benefit of general public to inculcate a sense of responsibility towards the nation and foster law abiding citizens. .....
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