Court : Chhattisgarh
..... in this batch of writ petition and writ appeals, constitutional validity of an explanation under section 2 of the chhattisgarh high court (appeal to division bench) act, 2006, added by the chhattisgarh high court (appeal to division bench) act, 2013 (amendment act 2 of 2014) has been challenged. ..... referring to the objects and reason of the enactment of the act of 2006 and the objects and reason behind the amendment of the act of 2006 by the amendment act 2014, adding impugned explanation, it was contended that while deciding batch of writ appeals national council for teachers education (air 2013 chh 167) (supra), the division bench noticed that in case there is difficulty in deciding whether the single judge exercised jurisdiction under articles 226 or 227 of the constitution, then there would be uncertainty regarding intra-court appeal which would ..... uchcha nyayalaya (khand nyayapeeth ko appeal) adhiniyam, 2005 was involved and where the appeal was dismissed as not maintainable, the supreme court upon survey of its decisions right from the case of hari vishnu kamath v. ..... commissioner of commercial tax (2009) 1 scc 8 : (air 2009 sc 1349) in which an issue with regard to maintainability of appeal under m.p. ..... tax (2009) 1 scc 8 : (air 2009 sc 1349). 5. .....
Tag this Judgment!Court : Chhattisgarh
..... learned counsel for the respondent would submit that chhattisgarh vidhan mandal sadasya nirarhata nivaran adhiniyam, 1967 came to be amended by an act of 30 of 2006 as chhattisgarh vidhan mandal sadasya nirarhata nivaran (sansodhan) adhiniyam, 2006, wherein section 3 and 3-a came to be amended which reads as under :- 3. ..... state of madras this court was interpreting section 5 of the madras general sales tax act, 1939 in which the words subject to were used by the legislature. ..... krishi upaj mandi samiti and it was submitted that as a general rule, a proviso is added to an enactment to qualify or create an exception to what is in enactment and ordinarily, a proviso is not interpreted as stating a general rule normally a proviso does not travel beyond the provision to which it is a proviso to. ..... the said act was amended by act no.30 of 2006, which reads as under :- the chhattisgarh vidhan mandal sadasya nirarhata nivaran (sansodhan) adhiniyam, 2006 17. ..... sub-section- 3-a, provides that no person holding office of chairman and vice chairman, president and vice president or director or member of any committee shall be disqualified at any time for being chosen as, or for being, a member of the chhattisgarh legislative assembly by reason only of the fact that he holds such office but qualifies that the proviso that holder of any such offices is not in receipt of remuneration other than compensatory allowance. 18. .....
Tag this Judgment!Court : Chhattisgarh
..... duty act as amended by act no.7 of 1956 (section 3a of that act which is parimateria provision to section 3 of the ed act, 1949) it has been held that the generation of the electrical energy by the producer is not the taxable event but its sell or consumption would be taxing event, ..... the chhattisgarh electricity board in terms of notification dated 08.04.2002 as in the instant case the petitioner company himself has generated electrical energy by taking the power plant on lease and consumed the entire energy for its own purpose and taxable event under section 3 of the ed act, 1949 would be consumption of electrical energy and not upon the generation of electrical energy, therefore the liability to make payment of ..... the coal are granted in consideration of receiving a salami and annual sums computed on the amount of coal raised and the amount of coke manufactured, subject always to a minimum annual sum which was always payable irrespective of what coal was raised or coke manufactured, were not a sale of coal , but could be regarded as leases within the meaning of section 105 read with section 108, transfer of property act, or within the legal acceptance of ..... the purpose of declaring its power plant a captive generation plant which is permissible under rule 3 of the electricity rules, 2005 (for short, the rules, 2005) and actually the ..... any other thing of value, to be rendered periodically or on specified occasions, to the transferor by the transferee, who accepts the transfer on such .....
Tag this Judgment!Court : Chhattisgarh State Consumer Disputes Redressal Commission SCDRC Raipur
..... to apply for registration, renewal / amendment of registration certificates as may be necessary for the business of the company under the provisions of central excise act, finance act, custom act, income tax act, state sales tax / vat, central sales tax act, 1956, entry tax and professional tax act and any other act of similar nature of taxes. 2. .............. 3. ..... condition no.6 of the policy is thus :- "6 (i) on the happening of any loss or damage the insured shall forthwith give notice thereof to the company and shall within 15 days after the loss or damage, or such further time as the company may in writing allow in that behalf, deliver to the company- (a) a claim in writing for the loss or damage containing as particular an account as may be reasonably practicable, of all the several articles or items of property damaged or destroyed and of the amount of the loss or damage thereto respectively, having regard to their value at the time of loss ..... annexure c-4 is intimation letter dated 26.05.2010, document annexure c-5 is claim form, document annexure c-6 is fire report, document annexure c-7 is test report of burn coal, document annexure c-8 is statement of security manager, document annexure c-9 is test report of burn coal by chhattisgarh ispat bhumi ltd. ..... ltd vs m/s harchand rai chandan lal 2005 (1) cpr 64 (sc), hon'ble supreme court, has observed thus :- 6. .....
Tag this Judgment!Court : Chhattisgarh State Consumer Disputes Redressal Commission SCDRC Raipur
..... 3 did not properly give response and the vehicle was not repaired timely and the approach of the ops are casual and due to negligent act of the ops, the complainant suffered lot of mental agony and the ops had given false assurance to the complainant that the vehicle would be handed over to him ..... the complainant prayed for refund total price of the car along with interest, but the complainant has not been able to prove that the car was suffering from any manufacturing defect and defect was due to passing of the car through the waterlogged area, therefore, the complainant is not entitled to receive back the value of the ..... the complaint as per the complainant are : that the complainant is a reputed businessman and his business spread all over the state of maharashtra and chhattisgarh ..... the observations to which reference was made by the high court read as follows : "on a sale of motor vehicle by a manufacturer to dealer there may be an implied warranty that it is reasonably fit for, or adapted to, the uses for which it is made and sold; and such a warranty is not excluded by the silence of the contract of sale ..... maruti udyog limited and others, appeal no.199 of 2005 decided by union territory consumer disputes redressal commission, ..... job card copy of munich motors, schedule 3 is insurance final approval document, schedule 4 is purchase order dated 02.08.2013, schedule 5 to 7 are copies of email sent, schedule 8 is tax invoice dated 12.07.2013, schedule 9 is insurance liability details. 13. .....
Tag this Judgment!Court : Chhattisgarh
..... the value added tax act, 2005 (the vat-act) has been enacted in pursuance of entry 54 of list-ii (state-list). 10. ..... the value added tax is a tax on the sale and purchase of the goods. ..... appendix-i the relevant part of objects and reasons for enacting 46th constitutional amendment is as follows: 'as a result of these decisions, a transaction, in order to be subject to the levy of sales tax under entry 92a of the union list or entry 54 of the state list, should have the following ingredients, namely, parties competent to contract, mutual assent and transfer of property in goods from one of the parties to the contract to the other party thereto for a price. ..... the entire idea of inserting of article 366(29a)(f) was to bifurcate sale of the food or drinks from the service part as interpreted by the supreme court, that is to say that by amending the constitution, the supply of food or drinks to a person in a hotel or in a restaurant has been bifurcated into two parts, namely, service part and sale of goods. ..... it is, therefore, proposed to suitably amend the constitution to include in article 366 a definition of "tax on the sale or purchase of goods" by inserting a new clause (29a). .....
Tag this Judgment!Court : Chhattisgarh State Consumer Disputes Redressal Commission SCDRC Raipur
..... broadly affirming the said view and more particularly, with a view to obviate any confusion the expression large scale is not a very precise expression parliament stepped in and added the explanation to section 2(1)(d) by ordinance / amendment act, 1993. ..... on 15-3-2003 by way of the amendment by the same amendment act, as it is nobodys case that the goods bought and used by the respondent herein and the services availed by the respondent were exclusively for the purpose of earning the respondents livelihood by means of self-employment. ..... it is true that the word 'resale' used in the exclusionary clause of section 2(1)(d) (i) was used in connection with the purchase of goods defined in the sale of goods act for commercial purpose the ultimate object of the supply of the goods, namely, g.p. ..... ) and the value of the crane was rs.6,50,000/- and the respondent (complainant) had paid the entire consideration and he obtained possession of the crane on 09.04.2012 and appellant (o.p. ..... , iv (2005) cpj 206 (nc) = 2006 (1) cpr 164 (nc), is ill-placed since the present dispute has arisen after the amendment of section 2(1)(d)(i) containing definition of a consumer w.e.f. ..... ) by the amitabh shrivastava on 03.10.2012, track result for rc009815776in, tax invoice,, to whom it may concern,, letter dated 27.03.2012 sent by srei equipment pvt. .....
Tag this Judgment!Court : Chhattisgarh State Consumer Disputes Redressal Commission SCDRC Raipur
..... broadly affirming the said view and more particularly, with a view to obviate any confusion the expression large scale is not a very precise expression parliament stepped in and added the explanation to section 2(1)(d) by ordinance / amendment act, 1993. ..... on 15-3-2003 by way of the amendment by the same amendment act, as it is nobodys case that the goods bought and used by the respondent herein and the services availed by the respondent were exclusively for the purpose of earning the respondents livelihood by means of self-employment. ..... it is true that the word 'resale' used in the exclusionary clause of section 2(1)(d) (i) was used in connection with the purchase of goods defined in the sale of goods act for commercial purpose the ultimate object of the supply of the goods, namely, g.p. ..... receipts issued by magma leasing limited, receipt dated 21.07.2008 in original, statement of account, certificate of registration certificate number, tax certificate of the vehicle, affidavit of one rameshwar prasad soni, quotation of tyre centre, bilaspur dated 24.06.2011, cash/credit memo dated 23.06.2011 of uttara body works, cash / credit memo dated 24.06.2011 of ansari auto electricals, bilaspur (c.g. ..... it is not the value of the goods that matters but the purpose to which the goods bought are put to. ..... , iv (2005) cpj 206 (nc) = 2006 (1) cpr 164 (nc), is ill-placed since the present dispute has arisen after the amendment of section 2(1)(d)(i) containing definition of a consumer w.e.f. .....
Tag this Judgment!Court : Chhattisgarh State Consumer Disputes Redressal Commission SCDRC Raipur
..... broadly affirming the said view and more particularly, with a view to obviate any confusion the expression large scale is not a very precise expression parliament stepped in and added the explanation to section 2(1)(d) by ordinance / amendment act, 1993. ..... on 15-3-2003 by way of the amendment by the same amendment act, as it is nobodys case that the goods bought and used by the respondent herein and the services availed by the respondent were exclusively for the purpose of earning the respondents livelihood by means of self-employment. ..... it would not be out of place to mention that the complainant is a businessman of some standing having obtaining tin number, central sales tax numbers from the commercial tax department as well as pan from the income tax department long before the purchase of jcb machine, make js-80. ..... looking to the above documents, it appears that the complainant is proprietor of m/s chhattisgarh electrical and engineering works, and the complainant is engaged in trading business and jcb machine was also purchased by him for commercial purpose and not for his livelihood. ..... it is not the value of the goods that matters but the purpose to which the goods bought are put to. ..... , iv (2005) cpj 206 (nc) = 2006 (1) cpr 164 (nc), is ill-placed since the present dispute has arisen after the amendment of section 2(1)(d)(i) containing definition of a consumer w.e.f. .....
Tag this Judgment!Court : Chhattisgarh State Consumer Disputes Redressal Commission SCDRC Raipur
..... affirming the said view and more particularly, with a view to obviate any confusion the expression large scale is not a very precise expression parliament stepped in and added the explanation to section 2(1)(d) by ordinance / amendment act, 1993 ..... on 15-3-2003 by way of the amendment by the same amendment act, as it is nobodys case that the goods bought and used by the respondent herein and the services availed by the respondent were exclusively for the purpose of earning the respondents livelihood by means of self ..... affirming the said view and more particularly, with a view to obviate any confusion the expression large scale is not a very precise expression parliament stepped in and added the explanation to section 2(1)(d) by ordinance / amendment act, 1993 ..... prior to the amendment section 2(1)(d)(ii) by amendment act, 2002 a person hiring or availing services for consideration was not excluded even though the services were availed for any commercial ..... is true that the word 'resale' used in the exclusionary clause of section 2(1)(d) (i) was used in connection with the purchase of goods defined in the sale of goods act for commercial purpose the ultimate object of the supply of the goods, namely, g.p ..... it is not the value of the goods that matters but the purpose to which the goods bought are put ..... , iv (2005) cpj 206 (nc) = 2006 (1) cpr 164 (nc), is ill-placed since the present dispute has arisen after the amendment of section 2(1)(d)(i) containing definition of a consumer .....
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