Purchaser - Year 1981 - Judgments

Jul 17 1981 (HC)

Season Rubbers and ors. Vs. State of Kerala

Court: Kerala

Decided on: Jul-17-1981

Reported in: [1981]48STC256(Ker)

..... time the goods are disposed of later which disposal gives the character of last purchase to the purchase made earlier if the rate of tax prevalent at the time of such disposal ..... the taxable event is determined on the occurrence of the event which determines the purchase as last purchase the view which we have expressed here on the question in controversy is seen .....

Tag this Judgment! Ask ChatGPT

Jul 20 1981 (HC)

Bihar State Electricity Board and ors. Vs. Patna Electric Supply Co. L ...

Court: Kolkata

Decided on: Jul-20-1981

Reported in: AIR1982Cal74,86CWN43

..... the following sub section shall be added namely 6 where a notice exercising option of purchasing the undertaking has been served upon the licensee before the comencement of the indian electricity ..... the respondent company the market price of the undertaking in the event it purchased the undertaking the option of purchase was exercised by the appellant before the amendment of section 6 and section .....

Tag this Judgment! Ask ChatGPT

Nov 05 1981 (SC)

Bishambhar Dayal Chandra Mohan and ors. Vs. State of Uttar Pradesh and ...

Court: Supreme Court of India

Decided on: Nov-05-1981

Reported in: AIR1982SC33; 1981(3)SCALE1685; (1982)1SCC39; [1982]1SCR1137; 1982(14)LC802(SC)

..... benefits of support price to producers hence to ensure that maximum quantity of wheat is purchased by agencies para after careful consideration government have decided that with effect from first april ..... retailer in truth and substance became their unlicensed stock if really the delhi traders had purchased the excess stock of wheat from wholesale dealers commission agents or retailers in the state .....

Tag this Judgment! Ask ChatGPT

Jun 04 1981 (HC)

Commissioner of Income-tax Vs. Land Corporation of Bengal P. Ltd.

Court: Kolkata

Decided on: Jun-04-1981

Reported in: [1982]138ITR63(Cal)

..... circumstances the assessee offered to sell the property to mozahar hussain as the purchaser failed to complete the purchase within the time limit as stipulated in the agreement the deposit money was ..... rendering the said premises free from all encumbrances within the time aforesaid the purchaser fails to complete the purchase then the earnest money this day paid shall be forfeited to the vendor .....

Tag this Judgment! Ask ChatGPT

Jan 27 1981 (HC)

Pichai Mohamed and ors. Vs. P.P. Muthu Mohamed and ors.

Court: Chennai

Decided on: Jan-27-1981

Reported in: (1986)1MLJ76

..... some of the sale deeds under which the properties have been purchased by kader baksha and later by syed mohammed rowther father ..... taken to probablise the case of the plaintiff that the properties purchased by kader baksha initially and later by syed mohammed rowther son ..... of ayyadurai rowther were properties purchased from and out of the income from the joint javuli .....

Tag this Judgment! Ask ChatGPT

May 05 1981 (HC)

B.B. Sarkar Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: May-05-1981

Reported in: (1982)26CTR(Cal)13,[1981]132ITR150(Cal)

..... proceeded on the basis that the new house which the assessee purchased originally was partly constructed and the further construction of the ..... from the transfer of a residential house if the assessee purchased one residential house within a period of one year before ..... matter whetherthe new residential house is partly constructed or partly purchased 12 in the premises question no i is answered in .....

Tag this Judgment! Ask ChatGPT

Aug 10 1981 (HC)

Indian Leaf Tobacco Development Co. Ltd. Vs. Commissioner of Income-ta ...

Court: Kolkata

Decided on: Aug-10-1981

Reported in: [1982]137ITR827(Cal)

..... simple example of this is seen in the purchase of buildings by such purchase the purchaser expends a certain sum in advance as a ..... nandyal and mysore were for the purpose of curing tobacco purchased by the assessee company and not for dissemination of information ..... step in carrying out an intended commercial transaction namely the purchase of tobacco leaf the dollars were bought in contemplation of .....

Tag this Judgment! Ask ChatGPT

Sep 06 1981 (HC)

Commissioner of Income-tax, Central-i Vs. Steelcrete (P.) Ltd.

Court: Kolkata

Decided on: Sep-06-1981

Reported in: [1983]142ITR45(Cal)

..... the claim of depreciation and development rebate on machinery purchased on hire purchase basis 7 the tribunal after adverting to the letters ..... be used in the construction of wharf may be purchased b all purchase orders for equipment shall be approved by this department ..... t c m procedure the title of the equipment so purchased from the usa will belong to the transport department vizagapatnam .....

Tag this Judgment! Ask ChatGPT

Jul 22 1981 (HC)

Commissioner of Income-tax, Gujarat Vs. Ashaland Corporation

Court: Gujarat

Decided on: Jul-22-1981

Reported in: (1981)25CTR(Guj)294; [1982]133ITR55(Guj)

..... no business of the assessee as pointed out above is to purchase and sell land unless the title of the assessee is extinguished the ..... in land the business transaction would be completed only when the purchase or the sale transaction is complete in order to decide whether the ..... assessee firm trading is land had entered into an agreement to purchase land from a firm m s shah company the assessee entered .....

Tag this Judgment! Ask ChatGPT

Jun 24 1981 (HC)

Moncompu Egg Store Vs. State of Kerala

Court: Kerala

Decided on: Jun-24-1981

Reported in: [1981]48STC518(Ker)

..... consumed in the manufacture of other goods the commodity which was purchased for such manufacture could no longer be sold as such in ..... a case to which section 5a would be attracted because the purchase has been made in circumstances in which no tax is payable ..... commerce the contention of the revision petitioner is that though the purchase by him of packing materials may be in circumstances in which .....

Tag this Judgment! Ask ChatGPT

Purchaser - Judgment Search Results