Judgment Search Results Home > Cases Phrase: the kerala general sales tax amendment act 1980 1 Page 100 of about 26,090 results (0.775 seconds)

Assistant Commercial Taxes Officer Vs. Sitaram Badrilal

Court : Rajasthan

Reported in : [1986]61STC258(Raj); 1985(1)WLN628

..... pio food packers [1980] 46 stc 63 (sc), the question that arose was whether the turnover of pineapple fruit purchased for preparing pineapple slices for sale in sealed cans is not covered by section 5a(1)(a) of the kerala general sales tax act, 1963. ..... it was held therein that when pineapple fruit is processed into pineapple slices for the purpose of being sold in sealed cans, there is no consumption of the original pineapple fruit for the purpose of manufacture and the case does not fall within section 6a(1)(a) of the kerala general sales tax act, 1963. ..... general sales tax act, 1958, on the sale of uncoloured yarn, he was liable to pay purchase tax under section 7. ..... general sales tax act, 1947. ..... in commissioner of sales tax's case [1981] 48 stc 61 the question was whether on a true and proper interpretation of section 41(2) of the bombay sales tax act, 1969, read with the notifications issued thereunder, the tribunal was justified in law in coming to the conclusion that a precise quantification of the tax is not possible thereunder and; therefore, that provision was unenforceable. ..... sitaram badrilal, manpura branch, station road, chittorgarh, under section 10(3) of the rajasthan sales tax act, 1954 (for short 'the act'), for the assessment years 1967-68 and 1968-69, vide his assessment order dated 6th may, 1969. .....

Sterling Steels and Wires Ltd. Vs. the State of Punjab and ors.

Court : Punjab and Haryana

Reported in : [1980]45STC438(P& H)

..... dealer except one dealing exclusively in goods declared tax-free under section 6 whose gross turnover during the year immediately preceding the commencement of this act exceeded the taxable quantum shall be liable to pay tax under this act on all sales effected after the coming into force of this act and purchases made after the commencement of east punjab general sales tax (amendment) act, 1958:provided that the tax shall not be payable on sales involved in the execution of a contract which is shown to the satisfaction of the assessing authority to have been entered into before ..... the east punjab general sales tax (amendment) act, 1958, received the assent of the governor on 18th april, 1958. ..... (1) subject to the provisions of this act, there shall be levied on the taxable turnover of a dealer a tax at such rates not exceeding seven paise in a rupee as the state government may by notification direct:...provided further that with effect from the date of commencement of the punjab general sales tax (amendment and validation) ordinance, 1967, the rate of tax shall not exceed three paise in a rupee in respect of any declared goods.... ..... after the grant of the certificate, section 5(2)(a)(ii) of the act and rule 26 of the punjab general sales tax rules, 1949, had been amended to provide for that condition. .....

Meera Metal Industries Vs. Commissioner of Sales Tax, Mumbai

Court : Mumbai

..... (2008) 12 scc 447).the issue which arose for consideration before the supreme court was whether the satilon brand cookware sold by the appellants therein was an aluminium household utensil made of aluminium and aluminium alloys classifiable under entry 5 of the first schedule under the kerala general sales tax act, 1963, or whether the said product would fall under entry 104 which pertained to pressure cooker, cook and serve ware to keep food warm, casseroles, water filters and similar home appliances ..... for the applicant's product to fall within either schedule entry c-ii-17 (before amendment) or c-ii-24 (after amendment), the following basic conditions are to be fulfilled:- (1) the utensil is made of non-ferrous metal; and (2) this utensil made of non-ferrous metal should not be covered in any other entry either in schedule 'c' or any other schedule to the bombay sales tax act. 20. ..... thereafter, on 1 october, 1995 substantial amendments were made to the bst act, as a result of which the schedules appended to the bst act underwent radical changes. ..... on a comparison of schedule entries c-ii-46a and c-ii-46b on the one hand (before amendment) and schedule entry c-ii-26 on the other hand (after amendment), it is clear that with effect from 1.10.1995 the schedule entries c-ii-46a and c-ii-46b were combined into schedule entry c-ii-26. .....

Shaw Wallace and Co. Ltd. Vs. the Deputy Commissioner of Commercial Ta ...

Court : Karnataka

Reported in : ILR1998KAR3124

..... reads thus:'(5) no assessment under this section for any year shall be made after a period of three years from the date on which the return under sub-section (1) for that year is submitted by a dealer: provided that assessment proceedings relating to any year ending before the date of commencement of the karnataka sales tax (amendment) act, 1985 in respect of which a return under sub-section (1) has been submitted, before such commencement shall be completed within a period of four years from such ..... commencement: provided further that nothing in this sub-section limiting the time within which assessment may be made, shall apply to an assessment made in consequence of, or to give effect ..... the only saving that is postulated under the sales tax act is, what is provided under section 12(6)(a) and (b) of the act. ..... it is with respect to the scope of application of section 12(6)(b) of the karnataka sales tax act, 1957 hereinafter referred to as the act.2. ..... if we examine section 12(6)(a)and (b) further we will notice that, the said section provides in general a rule to compute the period of limitation. .....

Prakash Trading Co. Vs. State of Gujarat

Court : Gujarat

Reported in : [1969]24STC107(Guj)

..... 688) the madras high court had to consider the question whether iron hairpins can be included within the meaning of 'toilet requisites' in entry 51 of the first schedule of the madras general sales tax act, 1959, which was in the following terms : 'scents and perfumes, powders, snows, scented hair-oils, scented sticks, cosmetics and toilet requisites, except soaps.' 11. ..... general sales tax as per entry 21a, by taking out toilet articles from the scope of old entry 7, which is now restricted to hair oil. ..... the same scheme continued in the bombay sales tax act, 1959, as it stood before the amendment by gujarat act 25 of 1962. ..... when entry 39 in the bombay sales tax act, schedule b, used the words 'toilet articles', it would be more appropriate to construe the meaning of that entry both in its popular sense and in the sense in which it is understood generally. ..... thus, it is clear that before the present entry 21a was brought in the act of 1959 by the gujarat amendment act 25 of 1962, this topic was covered by two separate entries 7 and 19 or old entries 39 and 66, even though in the original act of 1946 there was a combined entry 6 as at present. ..... ), the division bench of the kerala high court, consisting of m.s. .....

Janajivan Foods Private Ltd. Vs. the Sales Tax Officer and ors.

Court : Orissa

Reported in : 62(1986)CLT737; 1986(II)OLR578; [1987]65STC185(Orissa)

..... the question for consideration was whether 'dryer felts' fall within the category of 'all varieties of cotton, woolen or silken textiles' specified in item 30 of schedule-b of the punjab general sales tax act, ..... section 5(1) of the orissa sales tax act, on the relevant date, was as follows :'the tax payable by a dealer under this act shall be levied on his taxable turnover at such rate, not exceeding sixteen per cent and subject to such conditions as the state government may, from time to time, by notification specify'.pursuant to this provision, a notification has been ..... the petitioner had paid sales-tax on the taxable turnover at the rate of 4 per cent, but the assessing officer has calculated the tax at the rate of 8 per cent and, therefore, deducting the amount already paid, has directed the petitioner to pay the balance ..... lordship observed ;'now, in determining the meaning or concoctation of words and expressions describing an article or commodity the turnover of which is taxed in a sales tax enactment, if there is one principle fairly well-settled it is that the words or expressions must be construed in the sense in which they are understood in the trade by the dealer and the consumer. ..... two cases, vermicelli has been construed to be included within item 'cereals', but looking at the different entries under the orissa sales tax act, it is difficult for us to include 'vermicelli' within entry no. 13. ..... cloth and general mills' case (air 1980 s. c ..... and others, air 1980 s. c. ..... , (1980) .....

Indian Trawlers Association, Ernakulam and anr. Vs. the State of Keral ...

Court : Kerala

Reported in : AIR1992Ker360

..... but fisherman has been defined in section 2(e) of the kerala fishermen welfare societies act, 1980 to mean any person engaged, mainly in fishing operations for his livelihood, and fishing operations include fishing by any means, mechanical or otherwise, sale of marine products by members of families of fishermen, by transporting them to different places by head-load or cycle-load. ..... union of india, air 1980 sc 1789 by the following observations:'section 4 of the constitution 42nd amendment act is beyond the amending power of the parliament and is void since it damages the basic or essential features of the constitution and detroys its basic structure by a total exclusion of challenge to any law on the ground that it is inconsistent with, or takes away or abridges any of the rights conferred by article 14 or article 19 of the constitution, if the law is for giving effect to the policy of the state towards securing all or any of the principles laid down in pan iv of theconstitution. ..... union of india (air 1980 sc 1789) for this proposition, where it isheld that section 4 of the forty-second amendment act is unconstitutional and, therefore, inoperative. ..... 21 in list ii of the vii schedule relates to fisheries and the taxing power cannot be exercised under the general entry aforementioned is the contention. .....

B.P. Automobiles and ors. Vs. State of Karnataka and anr.

Court : Karnataka

Reported in : 1983(2)KarLJ105; [1984]55STC93(Kar)

..... these writ petitions are amongst the batch of writ petitions challenging the levy of an additional tax on turnover under section 6b of the karnataka sales tax act, 1957 [as substituted by section 3 of the karnataka sales tax (amendment) act, 1981 (karnataka act 7 of 1981)]. ..... when section 9(1) says that under the central act tax shall be levied in the same manner as the tax on the sale or purchase of goods under the general sales tax law of the state is assessed, paid and collected, it is reasonable to hold that the expression 'levied' in section 9(1) of the central act refers to the expression 'levied' in section 5(3)(a) of the state act ................ ..... the supreme court held that the effect of section 26, introduced into the travancore-cochin general sales tax act, 1125, a pre-constitution law so as to bring that law in conformity with the requirements of article 286 of the constitution, was, in so far as categories of sales falling within article 286 of the constitution were concerned, the 'setting at nought and of obliterating in regard thereto the provisions contained in the act relating to the imposition of tax on the sale or purchase of such goods'. ..... state of kerala : [1980]1scr804 . .....

Punjab Breweries Limited Vs. State of Punjab and Others

Court : Punjab and Haryana

Reported in : (1998)120PLR423

..... it was pleaded that the tax at the rate of 8 per cent only is leviable on the cardboard cartons under entry 97 of the first schedule of the kerala general sales tax act, 1963 and not at the rate of 15 per cent applicable to sale of liquor. ..... their lordships interpreted the provisions of kerala general sales tax act and held : 'the underlying idea behind these rules is that packed goods are to be taxed as composite units. ..... after examining the provisions of tamil nadu general sales tax act, the full bench held : 'but we do not agree with the other finding in that judgment referred to earlier that the sale price of the oil shall be separately taxed and the sale price of the tin should be separately taxed at the rates applicable to each of them. ..... assistant commissioner of sales tax, indore : [1980]124itr15(sc) . ..... section 11b before its amendment nowhere provided for payment of interest on the unpaid tax amount as found on final assessment from the date of the filing of the return under section 7 of the act. ..... perusal of order dated july 21, 1987 shows that the assessing authority had framed assessment vide orders dated march 6, 1980, january 6, 1981, january 14, 1982 and june 12, 1981 in respect of the assessment years 1976-77, and 1978-79 under the state act and for the years 1976-77, 1977-78 and 1978-79 under the central act. ..... limited [1980] 46 stc 79 and state of tamil nadu v. .....

State of Kerala Vs. G. Sankaran Nair and ors.

Court : Kerala

Reported in : [1986]63STC225(Ker)

..... the raw cashew purchased is different from the cashew kernel exported, it is unnecessary for us to consider whether the purchases were in pursuance to agreements or orders for export.for the aforesaid reasons, we hold that the tribunal was wrong in holding that the purchase turnover of raw cashew is not exigible to tax under the kerala general sales tax act for the reason of the exemption admissible under section 5(3) of the central sales tax act ..... viswanatha iyer, appearing for some of the assessees, relies on the objects and reasons of sub-section (3) of section 5 of the central sales tax act added by amendment effected as per section 3 of act 103 of 1976 as for the purpose of export promotion and unless there is exemption from sales tax on the purchase turnover of raw cashew the price of cashew kernels exported will go up very high in a competitive international market and the very purpose of the amendment would be defeated if an interpretation is ..... 1980] 46 stc 164 (sc) with the following observation at page 183:as regards the other aspect it is clear to us that two public interests are involved; promotion of the exports of the country is one public interest while augmentation of the states' revenues through sales tax is the other and it is obvious that if the liberal construction, as suggested by the counsel for the petitioners, is accepted the former public interest will undoubtedly be served while the latter will greatly suffer and if the narrow construction is accepted the .....