Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(42)LC38Tri(Delhi)
..... 433 of 1969) the calcutta high court's observation to the effect that the word "flour" appearing in item 2 of the schedule to "the bengal finance (sales tax) act, 1941 should be taken to mean "maida" wheat flour in popular sense of the word, had been arrived at only in deciding the question whether "barley powder" would fall under item 1 of schedule 1 to the bengal finance (sales tax) act, 1941 as a "kind of cereal" or under item 2 of the schedule as " ..... board of revenue, west bengal, calcutta reported in 36 stc 310 where the hon'ble calcutta high court had held that: the word "flour" is not defined in the act. ..... he again referred to the decision of the calcutta high court reported in 36 stc 210 in the case of atlantis (east limited) v.additional member, board of revenue west bengal, calcutta and laid special emphasis on ..... no doubt, in mahalakshmi textile mills' case , the supreme court was considering the ambit of the power of the tribunal under section 33(4) of the indian income-tax act, 1922, but the same is pari materia with section 254 of the present act and, therefore, the dictum still holds good, this court has not been called upon to answer the question relating to the tribunal's discretion to entertain a new ground for the first time for any other consideration and, as such, advisedly, i am refraining ..... board of revenue, west bengal. ..... board of revenue, west bengal. ..... board of revenue, west bengal as cited by the representative of the respondents at the time of personal hearing. .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1990)76STC367Tribunal
..... the vires of the provisions of sections 4(6)(ii) and 5(6)(b) of the bengal finance (sales tax) act, 1941 (hereinafter referred to as "the bfst act"), as introduced by the west bengal act 23 of 1977 and as amended by the west bengal act 14 of 1978 and the west bengal act 8 of 1983, is challenged.2. ..... sub-section (6) was inserted in sections 4 and 5 of the bfst act for the first time by the west bengal act 23 of 1977, for imposing with effect from 10th october, 1977, a purchase tax in respect of specified purchases at the rate of 4 per cent. ..... the rural employment cess levied by section 4(2) (aa) of the west bengal rural employment and production act, 1976, was held unconstitutional on the grounds that it amounted to a direct restriction on the movement of tea and that without sanction of the president under article 404(b), proviso, the state legislature had no, competence to levy such a tax clearly on despatches of tea from tea estates. ..... the rate was reduced to 2 per cent by the west bengal act 14 of 1978 and again increased to 3 per cent with effect from april 1, 1983, by the west bengal act 8 of 1983.3. ..... 1.this is a writ petition under article 226 of the constitution of india transferred to us from the high court by virtue of section 16 of the west bengal taxation tribunal act, 1087. .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)123STC305Tribunal
..... have not pleaded that such tax holiday was erroneously enjoyed till september 1, 1999, moreover, the history of legislation shows that in the similar provisions under the bengal finance (sales tax) act, 1941 and the west bengal sales tax act, 1954, the ban on use of brand name, etc. ..... (v) with effect from september 1, 1999 will be enforceable in respect of newly set up small-scale industrial units who started enjoying the tax holiday under section 39 of the west bengal sales tax act, 1994 (in short, "1994 act") prior to september 1, 1999. ..... six applications under section 8 of the west bengal taxation tribunal act, 1987 are in the nature of writ applications under article 226 of the constitution of india. ..... is interesting to note that in the west bengal rules also the limit of capital investment is clause (i) in the explanation i to rule 98. ..... allegedly the respondents took the view that the newly set up ssi units in west bengal which were already enjoying the tax holiday under section 39, would not be entitled to the tax holiday on and from september 1, 1999, if they use the trade marks, brand names or logo of any product of any industrial unit situated within or outside west bengal and sells such products in west bengal. ..... the question is whether amendment of the explanation i in rule 98 of the west bengal sales tax rules, 1995 (in short, "1995 rules") by insertion of a new clause, ..... upon the provisions of tax holiday in the 1994 act the unit was set up by the company in west bengal. .....
Tag this Judgment!Court : Karnataka
Reported in : (1971)2MysLJ240; [1971]27STC379(Kar)
..... 141), the company was under a statutory obligation to run a canteen for the benefit of its workers under section 46 of the factories act; the memorandum and articles of association of the company did not empower the carrying on the business of selling food and drinks, and the question was whether the proceeds of the canteen sales were exigible to sales tax under the bengal finance (sales tax) act, 1941, as amended by the west bengal taxation laws (amendment) act, 1969. ..... the definition of the word 'business' in the west bengal act is similar to its definition in madras act no ..... unless, therefore, the turnover relates to trade, commerce, manufacture, adventure or concern there can be no question for its attracting a tax under the bengal finance (sales tax) act simply on the ground that it is without profit and that such absence of profit-motive is not a sufficient ground for ..... iyer, learned counsel for the petitioner-company, submitted that the amendment has not altered the law, that even after the amendment it is only the sales effected in the course of trade or business that are exigible to tax and that in order to constitute a trade or business, the activity must be a commercial activity and that the sale effected in the course of carrying out a welfare measure enforced under the provisions of the factories act is not a sale in the course of trade or business nor can the petitioner-company be said ..... is our view of the interpretation of the amended section 2(1a) of the bengal act. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC1006; [1962]Supp2SCR1
..... eighthly : retroactive duty of excise will be a valid imposition in the case of persons who have not sold their tobacco between the period of the introduction of the bill and the enactment of the finance act but will be invalid in the case of persons placed as the appellants. ..... 7(2) of the finance act which read : 'the amendments made in the central excise and salt act 1944, sub-clause 1 shall be deemed to have effect on and from the 1st march, 1951 and accordingly :- (a) refund shall be made of all duties collected which would not have been collected, if the amendment had come into force on that day, and (b) recoveries shall be made of all duties which have not been collected but which would have been collected if the amendment had so come ..... 64a of the sale of goods act was merely that the court could not take account of the provisions of another statute for dealing with the validity of a provision of the finance act 1911. ..... pathak, learned counsel who appeared for the appellants urged three point in support of the appeals(1) section 7(2) of the finance act, 1951 in so far as it imposed an excise duty retrospectively before the date of its enactment (april 28, 1951) was beyond the legislative competence of parliament. ..... gopaln's case : 1950crilj1383 ; the state of west bengal v. ..... gopalan's case : 1950crilj1383 and in the state of west bengal v. ..... the appellant's counsel also referred to the bengal immunity co. ..... : [1953]4scr1069 , the bengal immunity company limited v. .....
Tag this Judgment!Court : Kolkata
Reported in : (2000)2CALLT484(HC),2000(1)CHN635
..... pal urged that the expression 'aided' had not been defined in the notification, but had been defined in the west bengal school service commission act, 1997, as follows :--'aided' with its grammatical variations, used with reference to a school, shall mean aided by the state government in the shape of financial assistance towards the basic pay of the teachers of that school.'33. mr. ..... pal also referred to rule 8 of the said rules which empowers the executive committee constituted under clause (a) of section 18 of the west bengal board of secondary education act, 1963 to approve and/or supersede a managingcommittee of a school and to appoint an administrator or an ad-hoc committee to exercise the powers and perform the functions of the managing committee.29. ..... gratuity and contributory provident fund in the scales not lower than those approved by the state government in respect of government aided schools affiliated to the west bengal board of secondary education or as prescribed under the relevant provident fund act/rules of the government of india.47. mr. ..... in fact, the constitutional directive in articles 39(d) and 43 would be violated if an attempt was made by the state to make a distinction between the same class of labourers on the ground that some of them were employed by a company financed by its and the others by companies floated by private enterprise.54. .....
Tag this Judgment!Court : Kolkata
Reported in : [1980]45STC72(Cal)
..... on an application of the dealer under section 21(1) of the bengal finance (sales tax) act, 1941, the west bengal commercial taxes tribunal has drawn up a statement and has referred the following question as a question of law arising from the order of the additional member, board of revenue:whether, in the facts and circumstances of the case, the articles, viz. ..... 167, netaji subhas road, calcutta, and is registered under the bengal finance (sales tax) act, 1941. ..... ' under item (vi) of section 14 of the central sales tax act:(18) poppy-seed (posta-dana, khaskhas);(37) aniseed (saunf);(42) coriander seed (dhania);(44) cuminseed (jeera, safed jeera);(49) fenugreek-seeds (methi).on the basis of the aforesaid, the supreme court observed as follows:it cannot, however, be denied that the ministry of finance, department of economic affairs, is intimately conversant not only with the policy of legislation for the purpose of implementation of the provisions of the central act but is also familiar with the nature and quality of the commodities as also their use .....
Tag this Judgment!Court : Kolkata
Reported in : [1988]71STC404(Cal)
..... rule 27aa(2)(c) of the bengal sales tax rules, 1941 specifically states that if the applicant, for declaration forms, has at the time of making the application defaulted in furnishing any return under the bengal finance (sales tax) act, 1941 or the west bengal sales tax act, 1954 or the central sales tax act, 1956 together with the receipted challan showing payment of tax, etc. ..... in that case the learned judge did not accept the earlier judgment on the ground that relevant notification as also the provisions and rules of the west bengal sales tax act, 1954 had not been placed before the learned judge delivering the judgment earlier.18. ..... this time however rejection was made on the ground that the petitioner has not paid taxes after rejection of the renewal application of the eligibility certificate on 11th march, 1986; notice of assessment under the bengal finance (sales tax) act, 1941 and the central sales tax act, 1956 was issued to the petitioner for the 12 months ending 30th september, 1983 and 30th september, 1984.3. ..... the petitioner applied for eligibility certificate under rule 3(66) of the (west) bengal sales tax rules which grants tax holiday to newly set-up industrial unit on fulfilment of certain conditions laid down in the said rules. ..... on 22nd december, 1979 the petitioner was granted registration certificate under the bengal finance (sales tax) act, 1941. .....
Tag this Judgment!Court : Kolkata
Reported in : [2005]142STC336(Cal)
..... heard learned counsel appearing for the petitioners, who referring to section 68 of the west bengal sales tax act, 1994 submitted that section 68 was introduced to ensure that there is no evasion of tax. ..... being aggrieved with such seizure, applications under section 8 of the west bengal taxation tribunal act was filed before the tribunal. ..... it is the categorical assertions of the learned counsel for the state authorities that the vehicles in question, which are chassis, are goods within the meaning of the 1994 act and as such, for entry of the same within the state of west bengal, there was need for production of way-bill and in absence of such way-bill, the authority concerned is justified in seizing the same.7. ..... the present application under article 226 of the constitution is directed against the order dated september 21, 2004 passed by the west bengal taxation tribunal, hereinafter referred to as 'the tribunal', in r.n. ..... the facts and materials of the present case when analysed in the context of the aforesaid legal position clearly reveal that the two chassis in question, which were seized after being intercepted when entering within the state of west bengal, were not having any way-bill and the failure on the part of the drivers to produce such way-bills when demanded, inevitably resulted in seizure of the said vehicles and initiation of penalty proceeding.11. ..... citicorp finance (india) ltd. .....
Tag this Judgment!Court : Kolkata
Reported in : [1977]40STC600(Cal)
..... imposition of sales tax and surcharge under the west bengal taxation laws (amendment) act, in view of the amendment to the bengal excise act, 1909, with retrospective effect, did not put any restraint on the pachwai dealers to recover the same from their customers. ..... the ordinance thereafter was followed by the west bengal excise (amendment) act, 1974 (west bengal act 50 of 1974), whereby the provisions of the ordinance as indicated above were incorporated in this act. ..... in the case before us, the sales tax was introduced on sale of pachwai by the same act under the provisions of section 3(5) of the west bengal taxation laws (amendment) act, 1972, which was under consideration in the cited case.3. mr. ..... dutt, the learned advocate appearing for the respondents, has drawn my attention to the west bengal excise (amendment) ordinance, 1974 (4 of 1974), which provides to explanation to section 86 for an additional explanation as explanation ii in the said bengal excise act, 1909. ..... it cannot, therefore, be contended that the imposition or the incidence of sales tax and surcharge under the west bengal taxation laws (amendment) act, 1972, is ultra vires article 304(b) of the constitution. ..... the petitioner is a registered dealer in pachwai under the bengal finance (sales tax) act, 1941. ..... 25 of schedule i to the bengal finance (sales tax) act, 1941, was deleted, as a result whereof sale of pachwai became liable to sales tax at the rate of 6 per cent and surcharge at 2 per cent on sales tax.2. .....
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