Judgment Search Results Home > Cases Phrase: sale of goods act 1930 section 15 sale by description Court: sales tax tribunal stt rajasthan

D.K. Woollen Industries Private Vs. Additional Commissioner

Court : Sales Tax Tribunal STT Rajasthan

..... tax-paid raw wool was exempt from tax under a notification of the state government dated march 23, 1989 issued under section 4(2) of the rajasthan sales tax act, 1954 ("the 1954 act") exempting the sale and purchase, inter alia, of hand-made woollen pile carpets from tax was accepted.3. the respondent no. 2--commercial taxes officer, anti-evasion ( ..... power of entry, inspection and seizure of accounts and goods, these notices have not been brought on record by the assessee. the cto (ae) is said to have proceeded to frame assessment orders for 1995-96 and 1996-97 under the 1994 act as well as under the central sales tax act, 1956. these assessment orders too have not been ..... brought on record by the assessee but have been placed on file by the respondents with their reply. it would seem therefrom that the cto (ae) took the view that the goods in question were not exempted .....

Indian Hume Pipe Co. Ltd. Vs. State of Rajasthan and ors.

Court : Sales Tax Tribunal STT Rajasthan

..... the contract, being entire and indivisible, could not be broken into a contract for sale of material and a contract for payment for works done. on that ..... , took the view that the expression "sale of goods" in entry 48 of list ii of the government of india act, 1935, and entry 54 in list ii of the constitution had the same meaning as it had in the sale of goods act, 1930, and that construction works contracts were not contracts for sale of the material used therein and that ..... relevant provisions contained in section 2(o) and (u) of the act. section 2(o) of the act so far as it is relevant for our purposes is as hereunder : "2(o) 'sale', with all its grammatical variations and cognate expressions, means every transfer of the property in goods (other than by way of mortgage, hypothecation, charge or pledge) .....

Jaipur Oil Products Private Vs. Commercial Taxes Officer

Court : Sales Tax Tribunal STT Rajasthan

Reported in : (2003)133STC542Tribunal

..... appeals upheld the order of the aa on this point as did the board by its impugned order. "section 4(1).--no tax shall be payable under this act on the sale or purchase of any of the exempted goods if the conditions specified in column 3 of the schedule are satisfied :" 4. under item 9 of the schedule appended to the rst ..... sales tax v. narain das barey lal), [1990] 76 stc 10 (mad.) (sree ramakrishna cattle-feed ..... cattle feed and exempt under section 4(1) of the rst act and that a notification prescribing the rate of tax under section 5 would not have overriding effect over an exemption granted to the sale of goods mentioned in the schedule appended to the rst act in terms of section 4(1), rst act. he cited [19781 42 stc 470 (all.) (commissioner of .....

Assistant Commercial Taxes Vs. Shri Vajaram

Court : Sales Tax Tribunal STT Rajasthan

Reported in : (1998)111STC1Tribunal

..... be no question of tax evasion.3. it is mentioned in the order dated october 6, 1991 of the petitioner, imposing penalty under section 22a(7) of the rajasthan sales tax act, 1954, that notices were issued to the driver of the vehicle vajaram and also to magaji vajingji, mandia (kantilal jain) (wherefrom the said bags were loaded) under ..... goods and who was asked to show cause why a penalty should not be imposed upon him. a separate notice ..... survey of the business premises of the foregoing firm which was duly conducted. it was found that the goods were not entered in the account books of the firm. a notice under section 22a(7) of the rajasthan sales tax act, 1954 (hereinafter referred to as "the act") was issued to the respondent, the truck driver, who was in-charge of the .....

Amritpal Singh and anr. Vs. State of Rajasthan and ors.

Court : Sales Tax Tribunal STT Rajasthan

Reported in : (2003)133STC428Tribunal

..... categorically held that entry 54 of list ii of the seventh schedule of the constitution does not empower the state legislatures to provide for the confiscation of goods in their sales tax act. he also relied upon state of haryana v.sant lal 7. in reply, it was contended by the learned counsel for the department that the ..... other persons transporting goods to furnish particulars and information regarding the consignment handled by them and also requiring them to take ..... (3) of section 42, stands in danger of having his goods forfeited. power under sub-section (3) of section 42 cannot be said to be ancillary or incidental to the power to legislate for levy of sales tax." 9. section 38 of the haryana general sales tax act, 1973, imposes a duty on clearing/forwarding agents, dalals and .....

Assessing Authority (Commercial Vs. Madanmohan Nandmohan

Court : Sales Tax Tribunal STT Rajasthan

Reported in : (2003)133STC481Tribunal

..... of inter-state sale then the goods would have been made to suffer tax under the central sales tax act, 1956 ("c.s.t. act"). in this case no tax under the c.s.t. act has been paid. but the tax under the rajasthan sales tax act, 1954 ("r.s.t. act") at ten per ..... the affirmative. in the first place, it is not a case of inter-state sale. but it is admittedly a case of sale under the r.s.t. act. in the second place, the sale of cement was made by m/s mangal chand bhanwar lal, sardarshahar, to the non ..... provisions are as hereunder : "5. rate of tax.--(1) the tax payable by a dealer under this act shall be at such single point in the series of sales by successive dealers as may be prescribed and shall be levied at such rate not exceeding seventy-five per cent ..... s.t. act read with rule 15 of the rajasthan sales tax rules, 1955 (for short, "the rules"). the case of the department is that the payment of tax at ten per cent on the two consignments of white cement was made at a time when the goods were in .....

Assistant Commercial Taxes Vs. Hindustan Granite

Court : Sales Tax Tribunal STT Rajasthan

Reported in : (2001)121STC417Tribunal

..... which were originally filed before the honourable high court of judicature for rajasthan under section 15(2) of the rajasthan sales tax act, 1954 (for short, "the act") against a common judgment dated march 31, 1993 whereby the rajasthan sales tax tribunal, ajmer (later rajasthan tax board, for short, "tax board") accepted the appeals of the respondents ..... petitioner, assistant commercial taxes officer (flying squad), raniwara (acto). the driver of the truck was asked to produce for inspection the requisite documents relatable to the goods which were being carried in the truck. he produced a gr no. 1 dated october 31, 1990 issued by delhi-bombay roadlines, abu road. as per ..... conductors v.assistant commercial taxes officer, ward iii, circle 'c', jodhpur [1997] 104 stc 65 ; (1994) 15 rtjs 107 (raj), that where the goods in transit are not accompanied by the requisite documents and the checking is done the offence is complete on non-production of such documents. in these cases the drivers .....

Commercial Taxes Officer, Vs. Goodwill Paint Industries

Court : Sales Tax Tribunal STT Rajasthan

..... discharge the burden of proof placed on it by law to show that the transactions in question were not liable to be taxed, under the cst act as inter-state sales. the board cannot, therefore, be said to have determined the matter correctly.15. the application for revision is accepted and the impugned order of the board is set ..... able to provide any other more plausible explanation. in the circumstances the aa had no option but to take the transactions in question to be inter-state sales exigible to tax under the cst act in rajasthan and tax them accordingly and for seeking to show them as branch transfers, impose penalty.14. all in all the dealer was not able to ..... other place of his business or to his agent or principal, as the case may be, and not by reason of sale, the burden of proving that the movement of goods was so occasioned shall be on that dealer. section 6a, cst act in terms says as much. the dealer may at his option furnish a declaration in form "f". the burden of .....

Commercial Taxes Officer Vs. Singhal Paints Limited

Court : Sales Tax Tribunal STT Rajasthan

Reported in : (1998)111STC27Tribunal

..... (1) of section 23, shall apply to the aforesaid claims : provided that if the first purchaser of goods has passed on the incidence of tax to the next dealer or person or he has utilised the goods in the manufacture of other goods for sale or in the execution of works contract and has passed on the incidence of tax to the next ..... additional trade discount (iii) whether the board was correct in law in holding that deposit of tax is a condition precedent for attracting section 23-b, rst act 9. we have heard the learned counsel for the parties and have considered the facts on record with reference to the relevant provisions of law.10. as already noted the ..... thereunder.8. the application for revision seeks to raise the following questions of law : (i) whether the board was correct in law in holding that section 23-b, rst act is not applicable to the facts of the case (ii) whether the board was correct in law in holding that the dealer can disburse the amount of tax collected as .....

Puran Lal Drycleaners Vs. Assistant Commercial Taxes

Court : Sales Tax Tribunal STT Rajasthan

Reported in : (2003)133STC288Tribunal

..... commercial taxes officer, flying squad, chirawa dated october 17, 1994, imposing penalty of rs. 1,27,843 under section 22-a(7) of the rajasthan sales tax act, 1954 (in short, "the act"). the petitioner placed an order for supply of laundry machine to m/s. btc laundry equipment company private limited, new delhi. in pursuance of it, laundry ..... receipt and prescribed documents. it also required a declaration containing such particulars of the goods carried in or on the vehicle while entering the state limit. rule 62-a of the rajasthan sales tax rules, 1955, dealt with the documents prescribed under section 22-a(3) of the act. sub-rule (2)(a) of the rules ran as under : "(2)( ..... a) if any person other than a registered dealer within the state wants to purchase from outside the state any goods, as notified by the state government .....