Purchaser - Judgment Search Results

National Winder Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)LC937Tri(Delhi)

..... had passed on the incidence of the duty to the purchaser then the purchaser s claim would be considered at that very time ..... period of six months to be reckoned from the date of purchase of the goods by him 12 the constitutional validity interpretation ..... provision relating to unjust enrichment would deprive the locus standi of the purchaser to claim refund the fact that the actual grant of .....

India Seed House Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

..... 340 the assessee however submitted that most of the purchases were credit purchases and the payments were made after selling the goods ..... 87 340 assessee however submitted that most of the purchases were credit purchases and the payments were made after selling the goods ..... of the assessee before ao was that most of the purchases were credit purchases and payments were made after selling the goods to .....

Tribhovandas Bhimji Zaveri Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... mention that he was reserving his judgment on the question of the genuineness of the purchases the ao deliberately discussed the circumstances which according to him disproved the contention of the ..... but was credited to their accounts maintained by the appellant firm k the jewellery allegedly purchased by the appellant firm in such a large quantity exactly fitted its requirement this coincidence .....

Rajmal Lakhichand Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

..... accordingly concluded that the department has not established that the assessee has paid for the purchases before the search on the contrary the findings of the customs authority clearly indicate ..... learned counsel was doing perfectly legal business in gold and silver the impugned transactions of purchase of silver from m s dilipkumarhirachand of jalgaon and from 18 representatives who brought .....

Asgar S. Patel and ors. Vs. Union of India and ors.

Court: Supreme Court of India

Reported in: (2000)160CTR(SC)307

..... rupees four lakhs fifty five thousand only to the purchasers then the purchasers shall be entitled to recover the said earnest money ..... of the property in view of the order of compulsory purchase having intervened the transferees were excluded from accepting delivery ..... in favour of the transferee petitioners by directing payment of purchase money from the central government to the petitioners the .....

Sellammal and anr. Vs. Natarajan and ors.

Court: Chennai

Reported in: (2001)1MLJ561

..... for partition much less claiming any right in this property purchased by this defendant that the suit filed by the plaintiffs ..... unless there are overwhelming documentary evidence to brand this property purchased by the appellant also as family property the conclusions arrived ..... independently belonging to the first and second defendants having been purchased from third parties under ex b 2 and in their .....

E.i.D. Parry (India) Limited and Vs. Assistant Commissioner of

Court: Sales Tax Tribunal STT Tamil Nadu

Reported in: (2000)118STC436Tribunal

..... turnover therefore the point for consideration in the present cases is whether the levy of purchase tax retrospectively on weight basis resulted in hostile discrimination among the mills in tamil ..... basis adopted is neither capricious nor irrational 55 the next contention raised is that the purchase tax rate fixed retrospectively is capricious or unreasonable and therefore it violates articles 19 1 .....

Chhabria Marketing Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)81ITD314(Mum.)

..... for the satisfaction which was necessary for initiating proceedings under section 158bd the assessee made purchases of items of sales promotion from m s mahavir combines p ltd hereinafter will be ..... after the initiation of section 158bd proceedings even in this regular assessment the genuineness of purchases from mcpl and upl was not doubted he stated that section 158bd proceedings cannot be .....

Smt. Rukmini Devi Todi and anr. Vs. Official Liquidator and ors.

Court: Kolkata

Reported in: (2000)3CALLT158(HC)

..... orders as prayed for the todls have said that the purchaser having purchased the land on as is where is basis whatever there ..... following orders for the reasons aforesaid the application of the purchasers is allowed i find that the land was and should ..... doth hereby grant sell convey transfer assign or assure unto the purchaser free from all encumbrances and liabilities whatsoever itindicates that the .....

State Industries Promotion Corporation of Tamil Nadu, Represented by I ...

Court: Chennai

Reported in: (2001)1MLJ469

..... and the company also reaped benefits in respect of the purchase tax which purchases must have been much earlier to the dates on ..... intent on 12 5 1987 having gone about committing for purchase of factory lands at umayalpuram thirumandankudi village having appointed architect ..... a new spinning unit for which orders were placed to purchase the necessary machinery in the months of january february 1956 .....