Court : Rajasthan Jaipur
..... state to levy tax on sale and purchase, where such sale or purchase takes place outside the state. section 4 of the central sales tax act, 1956 provides as to when a sale or purchase of goods takes place outside the state. section 3 of the central sales tax act provides as to when a sale or purchase of goods can be said to ..... (a) a registered dealer:-(i) who imports any taxable goods as may be notified by the state government for sale, except when the goods are the goods of the class or classes specified in the certificate of registration under the central sales tax act, 1956 of the registered dealer purchasing the goods and are purchased for mining or in generation or distribution ..... of vehicle brought from abroad is outside the scope of kerala tax on entry of goods into local areas act, 1994 and no such entry tax could be imposed.13. likewise the words used in section 81 of the rajasthan sales tax act, 1994 stipulates that any registered dealer or any other person who intends to import or .....
Tag this Judgment!Court : Rajasthan Jaipur
..... stc 522 (raj.), this court has held as under :the definition of sale price as provided under section 2(p) of the rajasthan sales tax act, 1954, clearly envisages that only that amount which is paid or is payable to a dealer as consideration for sale of goods will be included in the sale price. this definition has further been extended to include such further sums ..... has been charged not in respect of any goods delivered but for some future act. i am also in agreement with the contention of mr. kotwani that the definition as given under the central excises act for the purpose of 'cost' cannot be applied nor the decision thereof have any relevancy because the rajasthan sales tax act, is a self-contained code and in view .....
Tag this Judgment!Court : Rajasthan Jaipur
..... no.8 of the aforesaid notification providing for requirement to furnish such declaration in form no. st-18a besides the sale bills and goods transportation receipt as per section 78 (2) of the act as they were not electrical goods but the same were goods used for distribution of electricity or any other form of power and, thus, as per exception clause of rule 53 ..... state. (1) (a) a registered dealer:(i)who imports any taxable goods as may be notified by the state government, for sale, except when the goods are the goods of the class or classes specified in the certificate of registration under the central sales tax act, 1956, of the registered dealer purchasing the goods for sale or in mining or in generation or distribution of electricity or any .....
Tag this Judgment!Court : Rajasthan Jaipur
..... ' was not available with the assessee and, therefore, the same were `unaccounted for goods' and attract penalty under section 77(8) of the act.4. the first appellate authority deputy commissioner (appeals), however, allowed the appeal filed by the assessee holding that the assessee produced the purchased bill ..... the impugned orders. in the opinion of this court, the impugned order of learned tax board cannot be sustained. on the basis of documents produced on record namely; sale bill of registered dealer m/s devilal satyanarain, octroi receipt as well as declaration issued by the krishi upaj mandi samiti of the same date i.e. 22/ ..... necessary.3. the learned assessing authority by the impugned order passed on the same date of survey i.e. 22/11/1997 imposed the said penalty for the alleged sale of 160 bags of `urad dal' for rs.1,64,505.60 on the ground that in the stock register maintained by the assessee, this quantity of `urad .....
Tag this Judgment!Court : Rajasthan Jaipur
..... known as cinema arc carbon and used in the projectors for exhibition of films fell within entry no.4 of the first schedule of andhra pradesh general sales tax act, 1957 which read as under: cinematographic equipment, including cameras, projectors, and sound recording and reproducing equipment lenses, films and parts and accessories required ..... switching equipments including parts and accessories thereof. ..... 4% the entry no. 100 relating to residuary entry read as under:100. general rate, that is, all goods that are not covered by items 1 to 99. ............ 10%8. the commodities viz. cvt and ups are not specifically mentioned in any other entry of ..... upholding the order of first appellate authority dated 03.07.2000 held in favour of assessee, a registered dealer of computer and computer accessories and their parts, that goods in question, namely, cvt (constant voltage transformer) and ups (uninterruptible power source) sold by the assessee are taxable @ 4% as accessories of computer and .....
Tag this Judgment!Court : Rajasthan Jaipur
..... apparent on the face of the record and the tribunal was right in directing rectification holding that the goods were not covered by the residuary entry 13 of the third schedule to the gujarat sales tax act.(iv) in t.s.rajam vs. controller of estate duty, madras (1968) 69 itr 342, ..... by an assessing authority at a higher rate, it is within the power of the assessing authority under section 43 of the kerala general sales tax act, 1963, to rectify that mistake and refund to the assessee the excess amount collected. the deputy commissioner has also power under section 35 to ..... the respondent's turnover of sweets and toffees to tax under entry 50 of part a of the second schedule to the gujarat sales tax act, 1969, but at the rate of 8 per cent instead of at 7 per cent as prescribed in the said entry: ..... 1. this revision petition has been filed by the assessee under section 86 of the rajasthan sales tax act, 1994 being aggrieved by the order of learned tax board dated 16/8/2004 allowing the revenue's .....
Tag this Judgment!Court : Rajasthan Jaipur
..... it is proved by the testimony of the magistrate that the declarant was fit to make the statement even without examination by the doctor the declaration can be acted upon provided the court ultimately holds the same to be voluntary and truthful. a certification by the doctor is essentially a rule of caution and therefore the ..... defines 'criminal conspiracy' as under:definition of criminal conspiracy- when two or more person agree to do, or cause to be done,(1)an illegal act, or(2)an act which is not illegal by illegal means, such an agreement is designated a criminal conspiracy:provided that no agreement except an agreement to commit an offence shall ..... accused about the beating or dragging from the shop etc which shows that they tried to falsely implicate the accused persons. further that those who were assigned specific acts have already been acquitted by the courts below. as against which no appeal had been filed.16. per contra, the learned public prosecutor strongly supported the impugned .....
Tag this Judgment!Court : Rajasthan Jaipur
..... by another rule, viz., that the court will regard the wishes of the majority in value of the creditors, and if, for some good reason, they object to a winding up order, the court in its discretion may refuse the order. the wishes of the creditors will ..... neither creditor nor contributories as provided u/s 439 of companies act, 1956 ("co. act"); as such, has no right of hearing at the stage of admission of winding up petition. 5. at the cost of repetition ..... on the premise that no shares have been transferred to m/s umang so far and a sum of rs.21 lacs paid towards sale consideration in terms of mou has also been refunded and - in absence of holding of any shares of company jmel, it is ..... % of total paid up capital) entered into purchase agreement for transfer of aforesaid share holding of jmel in favour of applicant-umang for sale consideration of rs.1,72,08,300/- out of which rs.21,00,000/- was paid at the time of execution of aforesaid .....
Tag this Judgment!Court : Rajasthan Jaipur
..... to 1.7.1998 and promoted as senior teacher but after 1.7.1989 who has not completed 10 years as senior teacher at the time of commencement of the act his pay in pay-scale of 6500-10500 was protected as personal to him, though he would become eligible to such scale under the new rules of 1998 only on .....
Tag this Judgment!Court : Rajasthan Jaipur
..... by petitioner is not only maintainable but shows that despite observations in the case of godu ram, no action was taken by the government thus there exists good reason to pass necessary order for removal of encroachment. adjudication of title does not exist in this case. petitioner's prayer is only for removal of ..... the government. para 2 of the aforesaid judgment is quoted hereunder for ready reference: learned counsel appearing for the petitioner contended that the under the agreement of sale dated 5th december, 1981 the respondents had received consideration and kept the petitioner in possession of the land and that, therefore, by operation of section 53 ..... land for a public purpose, and the state government has not withdrawn from the acquisition under section 48 of that act or under any such law. in light of the aforesaid provision, any agreement to sale after issuance of notification is not valid. the possession thereupon by private respondents remains illegal. land vested in the .....
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