Court : Rajasthan Jodhpur
..... without furnishing 'c-form'. on the other hand, the notification dated 30.3.2000 issued under section 15 of the rajasthan sales tax act, 1994 ('the act of 1994').which is general in nature, provides for exemption from tax the sale of goods specified in column 2 of the list to the extent to which the rate of tax exceeds the extent of rate as ..... .4(1)fd/tax div/2000-280 dated 30.3.2000 s.o.356. - in exercise of the powers conferred by s.15, rs.act, 1994, the state govt.[.1.]., hereby exempts from tax the sale of the goods specified in column 2 of the list annexed hereto, to the extent to which the rate of tax exceeds the extent of rate as ..... any condition regarding furnishing of 'c-form' in case of inter-state sale for the purpose of availing benefit under the said notification. section 15 of the act of 1994 provides for power to the state government to exempt fully or partially from the tax, the sale or purchase of any goods without any condition or with such condition as may be specified in .....
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..... 2005 calcutta 108, held as under:the flat being an immovable property, may not come within the definition of `goods' within the meaning of s.2(1) of the 1986 act to mean, goods as defined in the sale of goods act, 1930. but since the transaction contemplated, though related to immovable property, consists of various other obligations and performance ..... vs. state consumer disputes redressal forum & ors. judgment dt: 11/10/201117/53also `goods' as defined under section 2(i) of the act of 1986 which refers to the definition of sale of goods act and since jda deals with the said plot of land as goods sold in the trade or its `stock' of land bank, therefore, the petitioner jda ..... defined by clause (i) and have been assigned the same meaning as in sale of goods act,1930. but the submission that the applicability of the act having been confined to movable goods only a complaint filed for any defect in relation to immovable goods such as a house or building or allotment of site could not have been .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... and bricks were included at s.no.20 in schedule-ii, entitles the units to claim exemption on the sale of manufactured goods on the fulfillment of certain conditions and in view of specific provision of section 18(1)(e) of the act, itc cannot be allowed. 5 reliance was placed on notification s.o.377 dated 09.03.2007 issued under ..... except 7 those as may be notified by the state government in the manufacture of goods other than exempted goods, for sale within the state or in the cours.of inter-state trade or commerce; or (f) .....(g) ...... . (emphasis supplied) the scheme of section 8 of the act, which deals with exemption of tax reveals that while sub-section (1) exempts the ..... clause (e) of sub-section (1) of section 18 of the act. it is thus apparent that under section 18(1)(e) of the act, it is only the 'exempted goods', which have been taken out of the purview of itc and not person or class of persons or sale or purchases for promoting special economic zones or exports as envisaged by .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... and bricks were included at s.no.20 in schedule-ii, entitles the units to claim exemption on the sale of manufactured goods on the fulfillment of certain conditions and in view of specific provision of section 18(1)(e) of the act, itc cannot be allowed. 5 reliance was placed on notification s.o.377 dated 09.03.2007 issued under ..... except 7 those as may be notified by the state government in the manufacture of goods other than exempted goods, for sale within the state or in the cours.of inter-state trade or commerce; or (f) .....(g) ...... . (emphasis supplied) the scheme of section 8 of the act, which deals with exemption of tax reveals that while sub-section (1) exempts the ..... clause (e) of sub-section (1) of section 18 of the act. it is thus apparent that under section 18(1)(e) of the act, it is only the 'exempted goods', which have been taken out of the purview of itc and not person or class of persons or sale or purchases for promoting special economic zones or exports as envisaged by .....
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..... justice. on close scrutiny of the impugned order, this court also feels that the pivotal issues which were germane to the matter, viz., purchase/sale of goods from a dealer on the strength of registration certificate and burden of proof to categorize transaction as inter-state despite availability of requisite material furnished by ..... respondents. *** reportable by the court: all these six revision petitions are preferred by the petitioner-assessee under section 86 of the rajasthan sales tax act 1994 (for short, the act of 1994) against the impugned judgment/order dated 20th of september 2002, passed by the learned tax board, ajmer, whereby three appeals filed ..... of registration must be rejected. to accept it would be to nullify the provisions of the statute which entitle persons dealing with registered dealers to act upon the strength of registration certificates. for authenticating his submissions on this proposition, the learned counsel for the petitioner has placed reliance on a decision .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... justice. on close scrutiny of the impugned order, this court also feels that the pivotal issues which were germane to the matter, viz., purchase/sale of goods from a dealer on the strength of registration certificate and burden of proof to categorize transaction as inter-state despite availability of requisite material furnished by ..... respondents. *** reportable by the court: all these six revision petitions are preferred by the petitioner-assessee under section 86 of the rajasthan sales tax act 1994 (for short, the act of 1994) against the impugned judgment/order dated 20th of september 2002, passed by the learned tax board, ajmer, whereby three appeals filed ..... of registration must be rejected. to accept it would be to nullify the provisions of the statute which entitle persons dealing with registered dealers to act upon the strength of registration certificates. for authenticating his submissions on this proposition, the learned counsel for the petitioner has placed reliance on a decision .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... justice. on close scrutiny of the impugned order, this court also feels that the pivotal issues which were germane to the matter, viz., purchase/sale of goods from a dealer on the strength of registration certificate and burden of proof to categorize transaction as inter-state despite availability of requisite material furnished by ..... respondents. *** reportable by the court: all these six revision petitions are preferred by the petitioner-assessee under section 86 of the rajasthan sales tax act 1994 (for short, the act of 1994) against the impugned judgment/order dated 20th of september 2002, passed by the learned tax board, ajmer, whereby three appeals filed ..... of registration must be rejected. to accept it would be to nullify the provisions of the statute which entitle persons dealing with registered dealers to act upon the strength of registration certificates. for authenticating his submissions on this proposition, the learned counsel for the petitioner has placed reliance on a decision .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... justice. on close scrutiny of the impugned order, this court also feels that the pivotal issues which were germane to the matter, viz., purchase/sale of goods from a dealer on the strength of registration certificate and burden of proof to categorize transaction as inter-state despite availability of requisite material furnished by ..... respondents. *** reportable by the court: all these six revision petitions are preferred by the petitioner-assessee under section 86 of the rajasthan sales tax act 1994 (for short, the act of 1994) against the impugned judgment/order dated 20th of september 2002, passed by the learned tax board, ajmer, whereby three appeals filed ..... of registration must be rejected. to accept it would be to nullify the provisions of the statute which entitle persons dealing with registered dealers to act upon the strength of registration certificates. for authenticating his submissions on this proposition, the learned counsel for the petitioner has placed reliance on a decision .....
Tag this Judgment!Court : Rajasthan Jodhpur
..... kumar bohra and mr. neeraj kumar jain for the respondent. **** the petitioner has preferred this revision petition under section 86 of the rajasthan sales tax act, 1994 (for short referred to as the act of 1994) assailing the impugned judgment and order dated 18.8.2011, passed by the learned tax board, ajmer. succinctly stated the ..... submitted at the time of checking felt satisfied that the nature of transaction is not a 2 consignment of goods as stock transfer, simplicitor and found that the same is a inter-state sale of goods. the conclusion was drawn by the assessing authority on examining the details mentioned in the documents. considering all these ..... facts and circumstances, the assessing authority concluded that the assessee has contravened the section 78(2) of the act of 1994, and by the assessment order .....
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..... from the date of agreement. 5(c) if not otherwise one hundred rupees provided for. exemptions.- agreement or memorandum of agreement,- (a) for or relating to the sale of goods or merchandise exclusively, not being a note or memorandum chargeable under no.40; (b) made in the form of tenders to the government for or relating to any loan ..... submitted that the suit preferred being not for specific performance of the contract, the provisions of article 5(bb) or article 21 of the schedule attached to the act are not attracted in the matter and therefore, the order impugned passed by the court below does not warrant any interference by this court in exercise of its ..... property was handed over and therefore, the instrument was chargeable with the duty as conveyance, in terms of provisions of article 21 of the schedule attached to the act. learned counsel submitted that the provisions of article 5(bb) and 5(c) of the schedule are not attracted in the matter. learned counsel submitted that for .....
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