Judgment Search Results Home > Cases Phrase: the kerala tax on employment act 1976 1 Sorted by: old Court: guwahati Page 1 of about 22 results (0.116 seconds)

Naresh Chandra Das and anr. Vs. State of Assam and ors.

Court : Guwahati

..... plantations, air 1969 sc 930, wherein the word 'produce' was examined, as it appeared in the definition of 'dealer' given in section 2 (viii) of the kerala general sales tax act, 1963. ..... according to shri das, this was beyond the competence of the governor of assam, in whose name the levy order has been issued under section 3 of the essential commodities act, 1955 (for short, the act), on being authorised to do so by the central government, whose delegation order is at annexure b. ..... therein it was stated that the intention in employing the word 'produce' was obviously to introduce an element of volition and effort involving the employment of some process for bringing into existence the goods. ..... clause (f) of section 3(3) of the act has been specifically mentioned, the contention of shri das is that this clause, even as amended in 1976, would not take within its fold the huskers.6. ..... i have been first referred to certain decisions, namely, air 1972 all 401 and air 1976 orissa 138, which have held that the delegation order cannot be read to have conferred the general power of section 3(1) of the act also. ..... this is a division bench case and has examined the ambit of clause (f) after its amendment in 1976. .....

Modern Candle Works Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... and/or natural gas' are taxable under that act; and there is no dispute that the petitioner paid tax on purchase of wax; that under section 6(1) of the act the provisions of the act shall not apply to the sale of goods taxable under the petroleum taxation act and hence wax candles being the same as wax, the candles are not taxable under the act; that under section 3(4) of the petroleum taxation act, the tax under sub-section (1) thereof shall be levied at the stage of first sale of the taxable goods in assam; and that there ..... pio food packers [1980] 46 stc 63 (sc), where pineapple fruit was processed into pineapple slices for the purpose of being sold in sealed cans, it was held that there was no consumption of the original pineapple fruit for the purpose of manufacture and the case did not fall within section 5a(1)(a) of the kerala general sales tax act, 1963. ..... of production has expanded and workmanship and art have advanced, now nearly all artificial products of human industry, nearly all such materials as have acquired changed conditions or new and specific combinations, whether from the direct action of the human hand, from chemical and mechanical processes devised by human skill, or by the employment of machinery, are commonly called manufactured products. ..... it is to be judged on facts of each case, the nature of process employed, the results achieved, prevailing business and commercial notions of the people. .....

George Williamson (Assam) Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (1991)37ITD392(Gau.)

..... he noted that in the original assessment the assessing officer allowed the weighted deduction claimed by the assessee; but the commissioner of income-tax set aside the assessment by invoking the provisions of section 263 of the act and that is why the assessing officer took up the matter afresh. ..... it was vehemently urged that the cit(a) in the present case went wrong in rejecting the assessee's claim relying on the decision of the tribunal on the issue regarding applicability or otherwise of the action of the cit under section 263.in that order the tribunal did not decide as to from which date the said rule would come into effect and, therefore, it was totally unjustified for the cit(a) not to grant the assessee the relief to which it was entitled. ..... where any rule or regulation is made by any person or authority to whom such powers have been delegated by the legislature it may or may not be possible to make the same so as to give retrospective operation as it would depend on the language employed in the statutory provision which may in express term or by necessary implication empower the authority to make rule with retrospective effect 18. ..... the kerala government issued a notification dated 14-8-1963 which was published on 20-8-63 and authorised such revenue officers to exercise the powers of a tax recovery officer. .....

Assam Frontier Tea Ltd. Vs. Assistant Commissioner of Taxes and ors.

Court : Guwahati

Reported in : (1997)139CTR(Gau)64

..... 30 to 36 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head profits and gains of business or profession.40a(9) no deduction shall be allowed in respect of any sum paid by the assessee as an employer towards the setting up or formation of, or as contribution to, any fund, trust, company, aops, bois, society registered under the societies registration act, 1860 (21 of 1860), or other institution, for any ..... 7 of this act or in the assessment under the indian it act :provided further that in cases of agricultural income from cultivation and manufacture of tea, the agricultural income for the purposes of this act shall be deemed to be that portion of the income from cultivation, manufacture and sale which is agricultural income within the meaning of the indian it act, 1922 (xi of 1922) and shall be ascertained by computing the income from the cultivation, manufacture and sale of tea as computed for indian income-tax from which shall be deducted any allowance by this act authorised ..... the very language also appears verbatim in the kerala agrl. ..... 5(j) of the kerala agrl. ..... 5(j) of the kerala agrl. ..... 5(j) of the kerala act, of 1950, the same as s. .....

Assam Frontier Tea Ltd. Vs. Assistant Commissioner of Taxes and ors.

Court : Guwahati

..... 30 to 36 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head profits and gains of business or profession.40a(9) no deduction shall be allowed in respect of any sum paid by the assessee as an employer towards the setting up or formation of, or as contribution to, any fund, trust, company, aops, bois, society registered under the societies registration act, 1860 (21 of 1860), or other institution, for any ..... 7 of this act or in the assessment under the indian it act :provided further that in cases of agricultural income from cultivation and manufacture of tea, the agricultural income for the purposes of this act shall be deemed to be that portion of the income from cultivation, manufacture and sale which is agricultural income within the meaning of the indian it act, 1922 (xi of 1922) and shall be ascertained by computing the income from the cultivation, manufacture and sale of tea as computed for indian income-tax from which shall be deducted any allowance by this act authorised ..... the very language also appears verbatim in the kerala agrl. ..... 5(j) of the kerala agrl. ..... 5(j) of the kerala agrl. ..... 5(j) of the kerala act, of 1950, the same as s. .....

Assam Frontier Tea Ltd. Vs. Assistant Commissioner of Taxes and ors.

Court : Guwahati

..... the very language also appears verbatim in the kerala agricultural income-tax act, 1950, and the supreme court on consideration of the said provisions had said 'we see no reason whatsoever why the principles that apply to the interpretation of section 37 of the income-tax act, 1961, should not apply to the said section 5(j) of the kerala act of 1950, the same as section 8(2)(f)(vii) of the present act of 1939. ..... regarded man as an economic being concerned only to protect and advance his self-interest but in the context of current socio-economic thinking which places the general interest of the community above the personal interest of the individual and believes that a business or undertaking is the product of the combined efforts of the employer and the employees and where there is sufficiently large profit, after providing for the salary or remuneration of the employer and the employees and other prior charges such as interest on capital, depreciation, reserves, etc. .....

Commissioner of Income-tax Vs. Smt. Pratima Saha and anr.

Court : Guwahati

..... madhubala shrenik kumar : [1990]181itr180(mp) has taken a somewhat similar view as has been taken by the kerala high court by making the following observations (head-note) : 'the words 'technical or professional qualifications' occurring in the first part of the proviso to section 64(1)(ii) of the income-tax act, 1961, do not necessarily relate to the technical or professional qualifications acquired by obtaining a certificate, diploma or a degree or in any other form, from a recognised body like a university or an institute. ..... held, that, in the instant case, the tribunal had found that the husband of the assessee had requisite experience as a salesman, that the firm in question was entirely dependent upon the salesmanship of the husband of the assessee as the firm had not employed any other salesman and that the amount of salary paid to the husband of the assessee by the firm was for his professional experience which was utilised by the firm in the conduct of the business of the firm. ..... gogoi, learned counsel for the assessee, we are of the firm view that neither the andhra pradesh high court nor the madhya pradesh high court, or the kerala high court has held that the court cannot insist on the production of certificate, degree or diploma even if the nature of employment of the spouse is of a highly technical nature. .....

Duken Hengra Tea Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

..... (2), the supreme court relied on the speech made by the finance minister while moving the amendment introducing sub-section (2) and it was pointed out by the supreme court that the speech made by the members of the legislature on the floor of the house when a bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the mover of the bill explaining the reason for the introduction of the bill can certainly be referred to for the purpose of ascertaining the mischief sought to be remedied by the ..... with the specific object of affording relief to the tea growers and to the consumers of loose tea.1988 (18) excise & customs cases 120.there also the calcutta high court pointed out that package tea is itself a concept and the same is treated as different and distinct from the bulk tea as such package tea created popularity amongst the consumer prior to 1953 and because of that fact/ the same has been levied to tax by the legislature and same was included in schedule ii to the act ..... , respondent], wherein the supreme court pointed out as follows:'the expression in the schedule to the fiscal statute and in the notification for exemption should be understood by the language employed therein bearing in mind the context in which the expressions occur. ..... air 1976 sc 10, air 1976 sc 348 and air 1980 sc 387. ..... (2001) 6 scc 764 (state of kerala v. .....

Megha Assam Coal Mines (India) Ltd. and anr. Vs. State of Assam and or ...

Court : Guwahati

..... , the provisions of the agst act, 1993, may be applicable and the meaning of the word 'manufacture', as defined in section 2(22) of the assam general sales tax act, 1993 (hereinafter referred to as 'the agst act, 1993'), may be resorted to, yet when the sale takes place, in the course of inter state trade or commerce, such a sale is covered by the central sales tax act, 1956, and since the word 'manufacture' has not been defined either in the scheme of 1995 or in the central sales tax act, 1956, the definition of manufacture, for the purpose of exemption of central sales tax, shall be determined on the ..... relying on the decisions pertaining to the meaning of the word 'manufacture', particularly, under the excise act, the respondents opposed the appeal before the supreme court on the ground that since no new product emerged from the process employed by the appellants, there was no manufacture. ..... in state of kerala v. .....

Pyarelal Mittal Vs. Assistant Commissioner of Income-tax

Court : Guwahati

..... commissioner of income-tax : [1972]83itr484(ker) , the kerala high court was of the view that relevant consideration is whether the assessee's accounts are maintained according to the method regularly employed by him, whether such method is correct and complete and whether income can be properly computed from the accounts. ..... 20,51,718 to the profits of the appellant on the only premises that the percentage of brokerage was reasonably estimated by the assessing officer on the basis of the prevailing practice in the recognized stock exchange, without giving a specific finding that the accounts of the appellant were not correct and complete and/or that the income cannot be properly deduced from the accounting method employed by the appellant? ..... commissioner of income-tax 26 itr 775, the hon'ble supreme court was of the view that income-tax officer is not fettered by technical rules of evidences and pleadings, and he is entitled to act on material which cannot be accepted as evidence in course of law. ..... this appeal under section 260a of the income-tax act, 1961 has been preferred challenging the order date 31.5.2002 passed by the income-tax appellate tribunal, guwahati bench in i.t.a. no. ..... the learned tribunal had acted upon a sweeping remark made by the departmental representative that no share ledger showing scrip-wise gain or loss for secondary market transactions was produced before the assessment officer.12. ..... in fact, he had accepted the same and acted upon. .....