Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 7 amendment of section 10a Court: sales tax tribunal stt west bengal Page 1 of about 4 results (0.118 seconds)

Tata Iisco Dealers' Association Vs. Commissioner Of Commercial Taxe ...

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1990)76STC14Tribunal

..... and steel.3. the cases of the applicants in the three matters being almost identical, may be briefly put as follows : prior to amendment of the bfst act by section 4 of the west bengal taxation laws (amendment) act, 1985, introducing sub-clause (vd) of section 5(2)(a), the tax on the sale of iron and steel was levied on ..... in the cases before us are, inter alia, for a declaration that sub-clause (vd) of section 5(2)(a) of the bfst act, 1941, as introduced by the west bengal taxation laws (amendment) act, 1985, is invalid in so far as the provision requires that a declaration has to be furnished by a registered dealer and also for a ..... to perform an impossible task.26. mr. somen bose, learned advocate for the applicants [rn-125(t) of 1989], referred to the amendment effected to section 6(2)(a)(vd) by the west bengal taxation laws (amendment) act, 1989, and the following portion of the budget statement by the minister-in-charge, finance department, government of west bengal, while presenting .....

Damodhar Cement and Slag Ltd. and Vs. Assistant Commissioner,

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2007)8VST475NULL

..... 1986 to october 29, 1997 and on renewal it was extended up to september 30, 2003.the section 6(2) of the west bengal taxation laws (amendment) act, 2003 inserted a section 16b to the act introducing a new tax with effect from august 5, 2003 whereunder every dealer who has incurred liability to pay tax under section 9 or 10 ..... tax and that the turnover tax was introduced with effect from august 5, 2003. it is further contended that the provisions of the sica are irrelevant as regards the taxation law. in the affidavit-in-reply the petitioners reiterated what they stated in the application itself. the points for decision are: (i) whether the provision of section 16b ..... as 'turnover tax'. thus the exemption granted was from payment of sales tax. the definition of 'tax' in section 2(35) of the 1994 act did not include turnover tax until its amendment in 2003". he submitted that when there was no provision for charging turnover tax in the statute, the government could not also make promise for .....

Automobile Association of Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1991)81STC185Tribunal

..... , as the element of profit is not essential to constitute business according to the west bengal act.18. it is necessary to refer to the definition of "dealer" in the act.the definition of "dealer" as obtaining before its substitution with retrospective effect by west bengal taxation laws (amendment) act, 1987, was as follows : "(c) 'dealer' means any person who carries on the business of selling ..... to cure. but if there was no such law, the constitutional amendment did not bring in the law. the amendment only expanded the legislative entry and competence. this did not have the effect of altering the definition of "sale" and other expressions in the state act. the result was that if any state law had included any transactions of the nature indicated in clause (29a) of .....

Kejriwal Electronics Private Vs. Commercial Tax Officer,

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1991)81STC20Tribunal

..... three years after the commencement of clause (a) of sub-section (3) of section 4 of the west bengal taxation laws (amendment) act, 1987, his liability to pay the turnover tax shall cease unless he becomes again liable to pay the turnover tax under clause (a) or clause, (b) ; ..... every dealer who has become liable to pay the turnover tax before the commencement of clause (a) of sub-section (3) of section 4 of the west bengal taxation laws (amendment) act, 1987 shall, notwithstanding anything contained in clause (a) or clause (b), continue to be so liable until the expiry of three consecutive years commencing from any year ..... clause (a) of sub-section (3) of section 4 of the west bengal taxation laws (amendment) act, 1987, during each of which his aggregate of the gross turnover under this act and the gross turnover under the bengal finance (sales tax) act, 1941 (bengal act vi of 1941) does not exceed rupees fifty lakhs and on the expiry of such .....

Kingsway and Co. and anr. Vs. Commercial Tax Officer, Central

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1990)76STC119Tribunal

..... the applicants.2. the substantial cases of the applicants in all these cases may be briefly put as follows : the government of west bengal enacted the west bengal taxation laws (second amendment) act, 1979, by which amongst others, a new provision being section 6b and section 4aaa, were inserted in the bengal finance (sales tax ..... been submitted and forms issued have been used in a bona fide manner. the question whether the return was a complete one or not in view of some amendments in the act itself, as envisaged by section 6b, did not fall for consideration in that case. we have considered that aspect of the matter and we are of the ..... tax, the applicants claimed exemption on the ground that they had challenged the validity of such demand for turnover tax under section 6b of the act. mr. bhattacharya contended that in interpreting a taxation statute a very strict and literal interpretation should be given and no word or expression should be allowed to be read into the section unless it .....

Shipping Corporation of India Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1990)77STC438Tribunal

..... notices issued in that regard are illegal, invalid, inoperative and without and/or in excess of jurisdiction. the amendment of section 2(b) was brought into force by section 4(1)(a) of the west bengal taxation laws (amendment) act, 1987, with effect from 1st june, 1987. in that view of the matter, the applicant cannot be treated as a dealer prior to ..... in such a situation the applicant aptly falls within the meaning of "dealer" as defined in section 2(b) of the said act. the amendment of the definition brought about by section 4(1)(a) of the 1987 amendment act, has not altered the position because even under the unamended definition, the applicant remained a dealer. the explanation to sub-section (2) ..... bring ships which have become unseaworthy into the state of west bengal is taken by the applicant on the high seas. it is reiterated that prior to the amendment act of 1987, public sector undertakings were outside the purview of the term "dealer" within the meaning of section 2(b) of the said .....

The Calcutta Iron Merchants' Vs. Commissioner Of Commercial Taxes

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1993)88STC88Tribunal

..... of the people, the rate of tax of such goods being fixed at 15 per cent. the applicants allege that the legislature arbitrarily amended the said 1941 act by the west bengal taxation laws (amendment) act of 1989 and made sanitary wares and sanitary fittings exigible to sales tax at the rate of 15 per cent, forgetting the reasons and ..... members of the first applicant are resellers of sanitary wares and fittings among other goods. according to the applicants, schedule ii was introduced in the 1941 act by an amending act of 1959 for levying a higher rate of tax on luxury goods consumed by the affluent section of the society. with effect from june 1, 1987, ..... 1. this is an application under section 8 of the west bengal taxation tribunal act, 1987, challenging the validity of the amendment of schedule iv referable to section 5(1)(d1) of the bengal finance (sales tax) act, 1941, in so far as sanitary wares and sanitary fittings are included in the said schedule making those goods exigible to .....

Indian Rayon and Industries Ltd. Vs. Commercial Tax Officer, Central

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1994)95STC17Tribunal

..... opposed the application. their case in the affidavit-in-opposition is that, like many other dealers, the applicant challenged the validity of the turnover tax introduced by the west bengal taxation laws (second amendment) act, 1979, by a writ petition in the high court. there were interim orders in those writ petitions directing that the respondents should not give effect to the disputed provisions ..... , insulators, etc., in its several units located in west bengal. it is a registered dealer under the said 1941 act and the 1954 act. section 6b was inserted in the 1941 act and section 4aaa was inserted in the 1954 act by the west bengal taxation laws (second amendment) act, 1979, with effect from april 1, 1979, introducing turnover tax. similarly, sections 10a and 8a were inserted in .....

Ashok Kumar Gupta and anr. Vs. Acct/Central Section and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2006)145STC434Tribunal

..... of column (2) of serial no. 81 of schedule i to the west bengal sales tax act, 1994 as amended by the west bengal taxation laws (second amendment) act, 1995.2. the learned lawyer for the petitioner submits that since the vires of the amended schedule is under challenge the matter should be heard by the larger bench. the case as made ..... out in this regard is that the goods under seizure is textile fabrics specified in the schedule i to the act, 1994 ..... in column (3) in view of the existing provision of section 24 of the act, 1994. it is the settled principles of law that imposition of or exemption from tax is under the full power and authority of the legislature. therefore, any amendment could not be declared to be ultra vires until and unless it has infringed the .....

Shri Bijay Kumar Bhatter and ors. Vs. Certificate Officer and ors.

Court : Sales Tax Tribunal STT West Bengal

..... of the company. secondly, this reported decision is dated march 30, 1954 when section 22a was not yet incorporated into the 1941 act. this section was made part of this statute with effect from april 1, 1978 [vide w.b. taxation laws (amendment) act, 1979]. whether the applicant nos. 1, 2 and 3 before us had the role, as contemplated in section 22a(2), in ..... all along been in financial distress. for its business in calcutta it was a registered dealer under the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") and was subject to assessment under the act. by amendment of the 1941 act turnover tax was introduced by a new section 6b effective from april 1, 1979. the company's gross turnover exceeded rs. 50 ..... 1. by the instant application under section 8 of the west bengal taxation tribunal act, 1987 which is of the nature of writ petition under article 226 of the constitution of india, the applicants have challenged the validity of notices issued by the certificate officer .....