Court : Supreme Court of India
Reported in : AIR1989SC1949; (1990)3CompLJ275(SC); (1990)1GLR309; [1989]178ITR151(SC); JT1989(3)SC72; 1989(1)SCALE1200; (1989)3SCC677; [1989]2SCR893; [1989]74STC157(SC)
..... (5) where any proprietor fails or neglects to collect the tax payable under this act, the tax shall be paid by the proprietor as if the tax was recovered by the proprietor from the person to whom the luxury was provided and who was accordingly liable to pay the same.section 5, 6, 7, 8, 9, and 10, respectively refer to the returns to be filed by every proprietor liable to pay tax under the act; the assessment and collection of tax; the imposition of penalty; the payment of tax and panalty: appeals and revision.sections 13 and 14 speak of offences and offences by companies. ..... if the words are to be so regarded, as we think they must, there can be no reason to differentiate between the giver and the receiver of the luxuries, entertainments, or amusements and both may, with equal propriety, be made amenable to the tax... ..... of india act, 1935, with respect to entry 50 in schedule vii of the said act, to make laws with respect to 'taxes on luxuries including taxes on entertainments, amusements, betting and gambling'. ..... vs state of assam : [1961]1scr809 this court said :'...in determining the limits of the width and amplitude of the freedom guaranteed by art. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2005)194CTR(SC)257; JT2005(5)SC587; (2005)2SCC515; [2005]139STC537(SC)
..... dwivedi, the legislative history of the entry starting with the government of india act, 1919 would show that betting, gambling, amusements and luxury tax had been treated as distinct and separate items. ..... in the present context the general meaning of 'luxury' has been explained or clarified and must be understood in a sense analogous to that of the less general words such as entertainments, amusements, gambling and betting, which are clubbed with it. ..... venugopal also submitted that the tax sought to be imposed under the west bengal luxury tax act was in certain applications in fact a duty of excise insofar as it sought to levy tax on goods manufactured in india, it was in fact a tax on the import of goods insofar as it sought to levy a tax on goods manufactured outside india and brought into the state and it was a sales tax insofar as it sought to tax the dispatch of goods. ..... so even if tobacco is an article of luxury, a tax on its supply is within the exclusive competence of the state but subject to the constitutional curbs prescribed under article 286 read with sections 14 and 15 of the central sales tax act, 1956 and most importantly the ade act of 1957 under which no sales tax can be levied on tobacco at all if the state was to take the benefits under that act.68. ..... the state of assam : [1961]1scr809 ; the automobile transport (rajasthan) v. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC594; [1962]3SCR230
..... certain other questions relating to the legality of the imposition of the tax and the proceedings for the recovery of the tax were also raised but on all these points the high court found against the appellants : the first question raised before us is the effect of the resolution passed by the legislatures of the states above mentioned and of the resolution passed by the mysore legislature adopting the central act. ..... at the time when the mysore act was passed it was within the legislative power of the mysore legislature and it may be that it was rendered unconstitutional by reason of sections 4 and 5 in the central act but that portion which deals with taxation cannot be held to be void because as a result of the amending act the words which were repugnant to the provisions of the central act were subsequently declared by the mysore legislature to be deemed to have been omitted as from april 1, 1956, the day when the central act came into force. ..... thus the central act is with respect to betting and gambling under entry 34 of list ii and the taxing sections of the mysore act are with respect to a tax on betting and gambling under entry 62. ..... the power of taxation is contained in entry 62 which is as under :- entry 62 : 'taxes on luxuries, including taxes on entertainments, amusements, betting and gambling. ' 16. ..... xiv of 1938 [1939] f.c.r. ..... xiv of 1938 ([1939] f.c.r. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC2319; [1972]83ITR92(SC); (1971)3SCC621; [1972]1SCR470
..... another argument which was employed in the madhya pradesh case and which appealed to the high court was that as the unit of assessment was the individual and not the individual together with his or her spouse and the minor children the result would be that the expenditure incurred by the husband and the wife separately from their independent sources would be subject to double taxation once with the husband as an assessee and the wife as the dependent and again with the wife as the assessee and the husband as the dependent. ..... it is no doubt true that the impression created by the notices which were issued and the correspondence which followed between the assessee and the expenditure tax officer was that the notices had been issued under section 16(a) of the act but in the writ petitions and the returns which were filed, both sides were quite clear that the matter was not confined only to clause (a) of section 16 (i) and clause (b) figured prominently. ..... the points involved in all these appeals by certificate are common and relate primarily to the true scope and interpretation of certain provisions of the expenditure tax act, 1957, as amended by the finance act, 1959, hereinafter called the 'act'.2. ..... reference has been made to entry 62 in list ii which reads 'taxes on luxuries including taxes on entertainments, amusements, betting and gambling'. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1089; [1966]60ITR112(SC); [1966]2SCR229; [1966]17STC418(SC)
..... they interpreted the expression "works contract" used in the madras general sales tax act, 1939, subject to the restrictions which inhered the exercise of its power by the madras legislature and held that the right to assess tax on a works contract which is " one, entire and indivisible" was not conferred by the act. ..... 's case(1) held that the said provisions of the, madras general sales tax act, 1939, in so far as they enabled the imposition of tax on the turnover of indivisible building contracts, were ultra vires the powers of the state legislature and, therefore, void. ..... this appeal by certificate raises 'the question whether a suit for the, refund of sales-tax assessed under a provision of the madras general sales tax act, 1939 (act ix of 1939) declared to be ultra vires the powers of the state legislature would lie. ..... 2(h) and 2(i) explanation (1) (i) of the madras general sales tax act, 1939, hereinafter called the act,,read with r. ..... it could noly be set aside by appropriate proceedings under the madras general sales-tax act, 1939, and not otherwise. ..... 4 of the indian income-tax act, 1922, as amended to 1939, purported to authorize the assessment and charging to tax of a non-resident in respect of dividends declare or paid outside british india, but not brought into british india. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2007(5)ALD1(SC); 2007(3)CTC596; JT2007(8)SC398; (2007)5MLJ170(SC); 2007(8)SCALE254; (2007)6SCC624; 2007AIRSCW3603
..... taxes on luxuries including tax on entertainment, amusement and betting and gambling.3. ..... the state of andhra pradesh made an act known as 'andhra pradesh entertainment tax act, 1939'. ..... the estate duty act, no doubt since repealed, wealth-tax act and gift-tax act are all measures in the same direction. ..... indeed, a few years ago, the income-tax act taxed 94p out of every rupee earned by an individual over and above rupees one lakh. ..... the taxing event under the andhra pradesh state entertainment tax act is on the entertainment of a person. ..... the decision of the state was communicated to the petitioner by the principal secretary to the government in terms of its letter dated 19.9.2003 stating;i invite attention to the reference cited and inform that government have carefully examined your representation for grant of tax relief to the hindi films on par with telugu films and consider that there is no need to extend such concession.accordingly the representation first cited is hereby rejected.5. ..... state of kerala : [1961]3scr77 the kerala land tax act was struck down as unconstitutional as violating the freedom guaranteed by article 14. ..... section 3 of the 1991 act is the charging section. ..... the said act was enacted in terms of entry no. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1974SC2309; (1975)3SCC424; [1975]2SCR372; [1975]35STC24(SC)
..... the appellate assistant commissioner and the appellate tribunal held that the appellant company was liable to pay sales tax under the madras general sales tax act, 1939 in respect of bus bodies constructed and fitted by it to chassis provided by the customers. ..... the madras general sales tax act, 1939 (madras act 9 of 1939) was enacted in pursuance of the powers contained in entry 48 of list ii of seventh schedule of the government of india act, 1935 which deals with sale of goods. ..... the commercial tax officer held that the said amount represented the prices of the bus bodies received by the asses-see and included it in the taxable turnover under the mysore sales tax act, 1967. ..... swaminathan who appears for the assessees in all the five appeals submits that after the remand order of the high court, no agreements between the appellant company and its customers were filed by the appellant company before the tribunal and, as such, the tribunal reiterated the liability of the appellant company for the payment of sales tax in respect of the above item. ..... it was in exercise of the powers under this entry that the mysore sales tax act, 1957 (mysore act no. ..... on appeal the deputy commissioner of commercial taxes held that the agreement between the assessee and the government was in the nature of a works contract and as such there was no sale of the bus bodies. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC1131; (1972)1SCC472; [1972]2SCR937; [1972]29STC474(SC)
..... : [1959]1scr379 the main question was as regards the vires of the madras general sales tax act, 1939, as amended by madras act xxv of 1947 which widened the definition of 'sale' by including, inter alia, in it a transfer of property in the goods involved in the execution of a works ..... of the several amenities furnished to him including meals served to him, and (5) that the transaction so entered into does not ..... a number of amenities incidental to such lodging and with a view to render his stay in the hotel comfortable including meals at fixed hours, (3) that the transaction between the company and such a guest is one for the latter to stay and not one of sale of food stuffs supplied as one of the incidental amenities, (4) that the bill given by the company and paid by the guest is one and indivisible, that is, a fixed amount per day during his stay in the hotel and does not consist of separate items in respect ..... a reference, the high court held that the case was one of contract of service as distinguished from a sale of a principal commodity, such as rice in assam case (supra) and salt in varasuki and co. v .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1998VIIIAD(SC)148; AIR1999SC201; JT1998(7)SC370; 1998(5)SCALE718; (1998)7SCC707; [1998]Supp2SCR461; [1998]111STC752(SC)
..... this judgment apart from the fact that it was rendered under the madras general sales tax act, 1939, is not directly on the point and the context in which the judgment was rendered, was entirely different. ..... , an eminent judge, had an occasion to consider the position of a broker and a commission agent under the madras general sales tax act, 1939 and the rules made thereunder. ..... it is from this point of view that we are impressed by the circumstances mentioned by the tribunal in its order including clause 5 of the conditions of the auction sale which allows the bidder to take delivery of the goods from the pawnbroker, and the bill of sale which makes mention of the fact that the buyer will take delivery of the goods from the pawnbroker on payment of the price to the auctioneer.it is no doubt a fact that section 2(g) of the madras general sales tax act, 1959, which defines 'dealer' includes an auctioneer. ..... applying the above principle to the facts of these cases, we are clearly of the opinion that in the sales of unredeemed goods through public auction by an approved auctioneer the pawnee, who has control or possession over the goods and who was given statutory authority to pass the general property in and title to the goods, is the seller and as such, satisfies the definition of 'dealer' under the general sales tax act of both the states. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1993SC1947; JT1993(3)SC270; 1993(2)SCALE825; (1993)3SCC677; [1995]96STC130(SC)
..... cantonment board (supra), has rejected the contention that the entry contemplates a law imposing taxes on persons who receive or enjoy the luxuries or the entertainments or the amusements and has held-the entry contemplates luxuries, entertainments and amusements as objects on which the tax is to be imposed-- the entry, as we have said, contemplates a law with respect to these matters regarded as objects and a law which imposes tax on the act of entertaining is within the entry whether it falls on the giver or the receiver of that entertainment. 13. ..... chamarbaugwala : [1957]1scr874 , the high court has held that the state legislature was competent to levy the impugned tax under entry 62 of list ii of the seventh schedule to the construction since the said head of legislative power empowers imposition of tax upon entertainments and amusements and not on the persons entertained or the persons provided amusement and it has to be paid by the person who provides the entertainment or amusement. ..... these appeals and special leave petition raise common questions relating to the constitutional validity of sections 4 and 5 of the andhra pradesh entertainments tax act, 1939 (hereinafter referred to as 'the act'), as amended by act 24 of 1984, providing for imposition of entertainment tax in respect of entertainments held in cinema theatres located in the state of andhra pradesh.2. ..... taxes on luxuries, including taxes on entertainments, amusements, betting and gambling. 12. .....
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