Court : Kolkata
Reported in : [1986]61STC131(Cal)
..... . the said 1984 amendment has been enacted in the thirty-fifth year of the republic of india by the legislature of west bengal as it was thought expedient to amend the bengal amusements tax act, 1922 (bengal act 5 of 1922), the bengal finance (sales tax) act, 1941 (bengal act 6 of 1941), the west bengal sales tax act, 1954 (west bengal act 4 of 1954), the west bengal primary education act, 1973 (west bengal act 43 of 1973), the west bengal motor spirit sales tax act, 1974 (west bengal act 11 of 1974), the west bengal rural employment and production act, 1976 (west bengal act 16 of 1976), and the west bengal state tax on professions, trades, callings and employments act, 1979 (west bengal act 6 of 1979), for the purposes and in the manner hereinafter appearing.31 ..... . dated 29th march, 1984, which is to the following effect:in exercise of the power conferred by sub-section (2) of section 1 of the west bengal taxation laws (second amendment) act, 1984 (west bengal act iv of 1984), the governor is pleased hereby to appoint-(a) the 1st day of april, 1984, as the date on which the provisions of sections 1 and 2, clauses (1) to (3), sub-items (b) and (c) of item (i), items (ii) to (vi) and sub-items (a) and (b) of item (viii) of sub-clause (a), sub-item (a) of item (i) and sub-item (a) of item (ii) of sub-clause (b) and sub-clause (c) of clause (4) .....
Tag this Judgment!Court : Kolkata
Reported in : [1976]37STC382(Cal)
..... in the result, i hold that after the above amendment by the finance act, 1966 (act 13 of 1966), the power of the west bengal state legislature to impose sales tax on sale of declared goods inside the state was subject to the limitation that such tax shall not exceed three per cent. ..... the petitioner has further challenged the jurisdiction of the respondents to assess central sales tax in respect of the aforesaid quarters upon it on the ground that section 8(2)(a) of the central sales tax act, 1956, was inoperative and ineffectual in the absence of any valid rate under the west bengal sales tax law.6. ..... the petitioner has also challenged the validity of the rates of taxation under section 5 of the bengal finance (sales tax) act, 1941, and under section 3 of the bengal raw jute taxation act, 1941, on the ground that the same were ultra vires article 286 of the constitution of india and section 15 of the central sales tax act, 1956. ..... as already stated, the rate of purchase tax on the turnover of raw jute under the bengal raw jute taxation act, 1941, and the sales tax on declared goods under the bengal finance (sales tax) act, 1941, do not exceed the rate specified in condition (a) of section 15 of the central sales tax act, 1956.16. .....
Tag this Judgment!Court : Kolkata
Reported in : [1989]73STC277(Cal)
..... the propositions of law that fall for consideration pertain to the validity of the provisions of section 6b of the bengal finance (sales tax) act, 1941 (hereinafter referred to as 'the said act of 1941') and the provisions of section 4aaa of the west bengal sales tax act, 1954 (hereinafter referred to as 'the act of 1954') which were incorporated in the said acts respectively by the bengal finance (sales tax) amendment act, 1979 (hereinafter referred to as 'the 1979 amendment').3. ..... , other than those referred to in clause (a), whose aggregate of the gross turnover under this act and the gross turnover under the west bengal sales tax act, 1954 during any year ending on or after the 1st day of april, 1979, exceeds rupees fifty lakhs shall, in addition to the tax payable by him under section 5 and section 6c, if any, be liable to pay from the first day of the year immediately following such year a turnover tax at the rate specified in sub-section (3) of such part of his ..... did not examine the legislative competency to enact the given provision, after taking notice of the provision of section 64a of the sale of goods act and for another the impugned provisions in these cases did not provide for levy of turnover tax as the given provisions in those cases provided for the imposition of additional tax linking the same with annual sales tax payable by the dealer and not with his annual taxable turnover as had been done by the west bengal legislature by enacting the 1979 .....
Tag this Judgment!Court : Kolkata
Reported in : [2002]127STC352(Cal)
..... this writ petition has been filed challenging the order dated january 25, 1999 passed by the special secretary, finance (taxation) department, government of west bengal rejecting the petitioner's application for getting the benefit under the west bengal industrial promotion (assistance to industrial unit) scheme, 1994 (hereinafter called the 'said scheme').2. ..... in that case, the learned judges of the honourable supreme court held that when the statutory definition is not provided in the act in respect of an item in the customs act or the central excise act, the trade understanding and meaning thereby in the opinion of those who deal with the goods in question is the safest guide.19. ..... 74 of 1956), from any place in the state, such dealer shall be entitled to a payment of a sum equal to ninety per centum of the amount of sales tax paid by him for any quarter under the sales tax act in respect of sales of such goods, as industrial promotion assistance.'8. ..... --where a registered dealer manufactures in his unit goods specified in schedule a or manufactures in his ssi unit goods specified in schedule b and sells such goods in the state--intra-state or in the course of inter-state trade or commerce within the meaning of section 3 of the central sales tax act, 1956 (act no. ..... the said order was issued in exercise of power under section 3 of the essential commodities act. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC449; (1978)1SCC520; [1978]2SCR433; [1978]42STC31(SC)
..... according to these definitions of 'sale' in the west bengal and andhra pradesh sales tax act, transactions between the appellants on one hand and the allottees or nominees on the other are patently sales because indisputably, in one case the property in cement and in the other, property in paddy and rice was transferred for cash consideration by the appellants; and in so far as the west bengal case is concerned, property in the goods did not pass to the transferees by way of mortgage, hypothecation, charge or ..... carries on business as an agent and distributor of cement in the state of west bengal and is a registered dealer under the bengal finance (sales tax) act, 1941, referred to hereinafter as the bengal sales tax act. ..... a controlled commodity, its distribution is regulated by the west bengal cement control act, 26 of 1948, referred to hereinafter as the cement control act, and by the orders made under section 3(2) of that act. ..... a person who contravenes the provisions of the cement control order is punishable under section 6 of the west bengal cement control act, 1948 with imprisonment for a term which may extend to three years or with fine or with ..... the west bengal cement control act, 26 of 1948, was enacted in order to 'confer powers to control the production, supply and distribution of, and trade and commerce in, cement in west bengal ..... the west bengal cement control act, 1948 empowers the government by section 3 to regulate or control the prices at which cement may be purchased .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1998SC3232; JT1998(6)SC508; 1998(5)SCALE388; (1998)7SCC237; [1998]Supp2SCR18; [1998]111STC420(SC)
..... 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 before the commencement of clause (a) of sub-section (3) of section of 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 (ben. ..... of such 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); (d) every dealer whose liability to pay the turnover tax has ceased under the provisions of clause (c) or clause (cc) shall, if the aggregate of his gross turnover under this act and the gross turnover under the bengal finance (sales tax) act, 1941, during any year .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1978)7CTR(SC)0089B
..... according to these definitions of 'sale' in the west bengal and andhra pradesh sales tax acts, transactions between the appellants on the one hand and the allottees or nominees on the other are patently sales because, indisputably, in one case the property in cement and in the other, property in paddy and rice was transferred for cash consideration by the appellants; and in so far as the west bengal case is concerned, property in the goods did not pass to the transferees by way of mortgage hypothecation, charge or pledge. ..... it carries on business as an agent and distributor of cement in the state of west bengal and is a registered dealer under the bengal finance (sales tax) act, 1941, referred to hereinafter as the bengal sales tax act. ..... cement being a controlled commodity, its distribution is regulated by the west bengal cement control act (26 of 1948), referred to hereinafter as the cement control act, and by the orders made under s. ..... the west bengal cement control act (26 of 1948) was enacted in order to 'confer powers to control the production, supply and distribution of, and trade and commerce in, cement in west bengal'. s. ..... the west bengal cement control act, 1948, empowers the government by s. .....
Tag this Judgment!Court : Gujarat
Reported in : [1992]85STC258(Guj)
..... in considering the vires of the impugned provisions of the bombay act (section 13aa) and of the west bengal statutes [section 4(6)(ii) of bengal finance (sales tax) act and section 4(1)(i) of west bengal sales tax act], the impugned sections themselves had been interpreted, but for considering the vires of section 15b of the gujarat sales tax act on the score of legislative incompetence, attempt has been made to interpret the said section with the aid of rule 42e of the gujarat sales tax rules. ..... as per the said decision, the west bengal taxation tribunal voided the provisions of sections 4(6)(ii), 5(7)(iii) and sub-section (2a) and 2(b) of section 26a of the bengal finance (sales tax) act, 1941 and the provisions of section 4(2)(i) and 4(2)(iia) and 28 of the west bengal sales tax act, 1954, as amended by the west bengal taxation laws (amendment) act, 1990. ..... dealing with the west bengal act and the tribunal's judgment, the learned advocate-general submitted that west bengal legislation enacted charging section itself being hedged in by the provision of refund and, therefore these provisions were considered to be integral part of the same legislative scheme. ..... a taxable event under section 15b is not the same taxable event as in section 13aa of the bombay sales tax act or the west bengal sales tax statutes referred to by the learned counsel for the petitioners. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1966Cal197,[1966]17STC414(Cal)
..... ii, which is couched in the following language: 'for that the delegation provided for under rule 71 of the bengal finance (sales tax) rules cannot include and cover the power founded on section 11(4b) of the act inserted by the west bengal act xiv of 1961 inasmuch as the existing delegation referred to a notification made on 4th february, 1946 when section 11(4b) was not on the statute book'. 3. ..... by instalments and to exercise allother powers under section 11 of the act.commercial tax officeron june 14, 1954, the commissioner of commercial taxes made the following notification concerning delegation of his powers: 'in exercise of the powers conferred by section 15 of the bengal finance (sales tax) act, 1941, (bengal act vi of 1941), i hereby delegate to all commercial tax officers appointed to assist me under section 3(1) of the said act, read with rule 1(2) (f) of the bengal sales tax rules framed thereunder, the power under the different sections of the act as specified below to be exercised in respect of dealers within their .....
Tag this Judgment!Court : Kolkata
Reported in : 92CWN345,[1989]175ITR422(Cal),[1988]69STC347(Cal)
..... the additional commissioner, commercial taxes, west bengal, while revising an assessment order under section 20 of the bengal finance (sales tax) act, 1941, is, therefore, required to act judicially and in a legal manner in exercising such functions when the disputes come to his notice or are brought before him by the parties and thereby performs quasi-judicial functions and is thus definitely a 'tribunal' within the meaning of article 227 of the constitution of india, subject to the superintending powers of the high courts under the said article. ..... moreover, section 3b of the bengal finance (sales tax) act, 1941, also has no manner of application in the present case as that section speaks of the government's power to set up appellate tribunals under the said act invested with the powers of the state and are definitely tribunals being set up by the legislature, but this does not mean that apart from statutory tribunals, authorities set up under the statute who perform quasi-judicial functions cannot be termed as 'tribunals' under the provisions of the constitution of india including article 227 ..... sub-section (1) of section 3b of the said act states, inter alia, that with effect from such date as may be notified by the state government and subject to such rules as may be prescribed, the state government may constitute a tribunal to be called the west bengal commercial taxes tribunal. .....
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