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Arun Manikchand Shah and Another Vs. State of Karnataka and Others

Court : Karnataka

Reported in : AIR1996Kant386

..... provisions have been made for levy of entry tax on motor vehicles. though s. 3 is the general charging section under the act providing for levy of tax on entry of goods, specified in the first schedule, for consumption, use or sale in any local area, section 4b starts with non absence clause, sub-section (1) whereof reads as under :. 'notwithstanding anything contained ..... reads the definition of 'dealer', as'set out in clause 1 (k) of section 2 of the karnataka sales tax act, 1957. there the 'dealer' has been defined inter alia to mean a person who carries on business of buying, selling, supply-ing or distributing goods, directly or otherwise, and includes commission agents, millers and manufacturers. if the definition of the word 'dealer .....

Arun Manikchand Shah and Others Vs. State of Karnataka and Others

Court : Karnataka

Reported in : ILR1995KAR3080; 1996(41)KarLJ137

..... provisions have been made for levy of entry tax on motor vehicles. though section 3 is the general charging section under the act providing for levy of tax on entry of goods, specified in the first schedule, for consumption, use or sale in any local area, section 4b starts with non obstante clause, sub-section (1) whereof reads as under : 'notwithstanding anything contained ..... reads the definition of 'dealer' as set out in clause (1)(k) of section 2 of the karnataka sales tax act, 1957. there the 'dealer' has been defined, inter alia, to mean a person who carries on business of buying, selling, supplying or distributing goods, directly or otherwise, and includes commission agents, millers and manufacturers. if the definition of the word 'dealer' as .....

Johnson Matthey Chemicals India Pvt. Ltd. Vs. The State of Maharashtra ...

Court : Mumbai

..... by the amendment made to section 6 by introduction of sub-section (1a), it is apparent that a dealer shall be liable to pay tax under this act on a sale of any goods effected by him in the course of inter-state trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) ..... may, by notification in the official gazette, appoint, not being earlier than thirty days from the date of such notification, be liable to pay tax under this act on all sales of goods other than electrical energy effected by him in the course of inter-state trade or commerce during any year on and from the date so notified: provided that ..... of interpreting the two provisions, it is necessary to refer to the scheme of the central sales tax act, 1956. that is an act brought into effect on 21st december, 1956. it is an act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-state trade or commerce or outside a state or in .....

Sandoz Private Limited and Another Vs. The Union of India, through the ...

Court : Mumbai

..... , technology parks etc. para 6.1 deals with eligibility. units undertaking to export their entire production of goods and services (except permissible sales in dta) may be set up under the eou scheme for manufacture of goods, including repair, remaking etc. the trading units are not covered under these schemes. para 6.2 deals ..... is submitted that the petition be dismissed. 21. for properly appreciating the rival contentions, we would make a reference to the ftdr act. the ftdr act, 1992 is an act to provide for the development and regulation of foreign trade by facilitating imports into and augmenting exports from india and for matters connected thereto ..... or incidental therewith. chapter 1 of this act contains the preliminary provisions in which appears section 2 titled 'definitions'. after defining the relevant terms, including the words import and export what is .....

State of Andhra Pradesh and ors. Vs. Larsen and Tourbo Ltd. and ors.

Court : Supreme Court of India

Reported in : 2008(5)ALD85; 106(2008)CLT919(SC); JT2008(9)SC463; 2008(12)SCALE77; (2008)9SCC191; (2009)11VatReporter160; (2008)17VST1(SC); 2008AIRSCW6358

..... part of the land which are agreed to be severed before sale or under the contract of sale;(19) 'input tax' means the tax paid or payable under the act by a vat dealer to another vat dealer on the purchase of goods in the course of business;(28) 'sale' with all its grammatical variations and cognate expressions means every ..... (supra) necessitated an amendment to article 366 of the constitution. thus, the (forty-sixth amendment) act, 1982 to the constitution inserted clause 29a to article 366 of the constitution, inter alia, inserting the definition of 'tax on the sale or purchase of goods'. insertion of clause 29a thus empowers the states to levy the tax on deemed ..... transfer of the property in goods (whether as such goods or in any other form in pursuance of a contract .....

Ballarpur Industries Ltd. Vs. the Director General of Investigation an ...

Court : Delhi

Reported in : AIR1989Delhi329; [1988]64CompCas884(Delhi); ILR1988Delhi10a

..... availed of with theapproval of the first mentioned person.' under section 2(q)'trader' in relation to any good means 'a person who sells ordistributes any goods for sale and includes the manufacturerthereof, and where such goods are sold or distributed in package form, includes the packer thereof'. then. under section 2(r) the expression ..... of traders. (ii)a single or isolated action of any person in relationto any trade.'(11) 'wholesaler' in relation to the sale of any goodsmeans 'a person who (sells the goods, either in bulk or inlarge quantities, to any person for the purpuses. of resale.whether inbulk or in the same or smaller quantities ..... unfair trade practice would have the samemeaning as in section 36a of the monopolies and restrictive trade practice act, 1969 (54 of .....

Monga Rice Mill Vs. State of Haryana and anr.

Court : Punjab and Haryana

Reported in : [2002]125STC304(P& H)

..... schedule, it is clear that the taxable event when the commodity is imported into the state, is at the stage of 'first sale within the state by a dealer liable to pay tax under this act'. when the goods are purchased within the state, the stage of levy is 'last purchase within the state by a dealer liable to pay tax...' ..... high court decided the case of united riceland limited v. state of haryana [1997] 104 stc 362. it was, inter alia, held that paddy and rice are declared goods under section 14 of the central sales tax act, 1956. these are two different commodities subject to tax under section 6 read with sections 15a and 17 of the haryana general ..... referred to the provisions of section 12 of the haryana general sales tax act, 1973. it, inter alia, provides that 'a tax on the sale or purchase of goods shall not be imposed under this act..... where such sale or purchase takes place in the course of import of the goods into or export of the goods out of the territory of india'. thus, in a .....

Jaihind Roadways, a Proprietory Concern, Represented by Proprietor Mr. ...

Court : Chennai

Reported in : (1979)1MLJ338

..... lays his action on tort or negligence of the carrier, he would be deemed to be an agent of the seller within the meaning of section 39 of the sale of goods act and which again would necessarily compel him to file a suit for damages as against the carrier for such negligence only in a court of bombay no doubt, section ..... bound by the obligations which may slope from the contract as between the seller and the carrier as above.5. the second point is whether section 39 of the sale of goods act would in any way be a bar for the institution of the present action at madras. there is no proof that the seller was authorised or required to send ..... for the petitioner is that the suit filed by the consignee in the madras court is not maintainable as against the carrier not only because section 37 of the sale of goods act prevents him from doing it but also because the plaintiff himself has referred to the contract in the pleadings, which contract would obviously mean the contract entered into between .....

M/s. Raman Boards Ltd., rep. by its Asst. Vice President, Finance and ...

Court : Karnataka

..... board/high density board as a paper, so as to fall within the third schedule of the kvat act, 2003. section 3 of the kvat act, 2003 is the charging section. it provides that tax shall be levied on every sale of goods in the state by a registered dealer or a dealer liable to be registered, in accordance with the ..... , then, there is no difficulty for statutory classification under a particular entry. the classification of the said goods for the purpose of levy under the central excise act, furnishes no guidance for determining the rate of levy under the state sales tax act. the definition of a word given for a specific purpose in an enactment cannot be treated upon to ..... has held as under: 8. we may, at the outset, state that the classification of the said goods for the purpose of levy under the central excise act, furnishes no guidance for determining the rate of levy under the state sales tax act. we have to examine the meaning of the paper as understood in common parlance. entry 125 of the .....

Niphad Sahakari Sakhar Karkhana Ltd. and Others Vs. State of Maharasht ...

Court : Mumbai

..... the petitioner. the term purchase of sugarcane ? will have to be interpreted in the same manner as is done in the sale of goods act. throughout the petition, reliance is placed on the sale of goods act to urge that the petitioners effect purchase of sugarcane at the moment when there is a transfer of property from the cultivator ..... 22nd november, 1996 for the relevant period. in addition to the price fixed by the central government under the provisions of the essential commodities act, 1955, the impact of sale of goods act will also have to be considered for determining the legality of the amendments impugned before this court. 21(c) the procedure adopted by the ..... emphasises entry 54 of list ii of viith schedule to the constitution of india, the language of section 2(1), section 18 and other provisions of the sale of goods act to submit that the severance, harvesting or cutting expenses cannot be included in the definition of the term purchase price ?. the petitioners are not concerned with .....