Court : Supreme Court of India
Reported in : AIR2000SC2436; JT2000(7)SC177; 2000(5)SCALE13; (2000)6SCC12; [2000]Supp1SCR120; [2000]119STC182(SC)
..... the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (c) a tax on the delivery of goods on hire-purchase or any system of payment by instalments; (d) a tax on the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (c) a tax on the supply of goods by any unincorporated association or body of persons to a member thereof for ..... goods (other than by way of a mortgage, hypothecation, charge or pledge) by one person to another in the course of business for cash, deferred payment or other valuable consideration and includes -(i) to (iii) xx xx xx xx xx(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.the above definition has explanations and the relevant explanation (3) is extracted below:explanation (31 - (a) the ..... the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (c) a tax on the delivery of goods on hire-purchase or any system of payment by instalments; (d) a tax on the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (e) a tax on the supply of goods by any unincorporated association or body of persons to a member thereof for cash .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2004SC1559; 2004(5)ALLMR(SC)339; (SCSuppl)2004(3)CHN30; 109(2004)DLT17(SC); 2004(73)DRJ720; JT2004(2)SC1; 2004(1)SCALE677; (2004)2SCC510; 2004(2)LC955(SC)
..... an absolute right but a qualified one being subject to reasonable restrictions under clause 2 of article 19 of the constitution of india; (iii) the emblems and names (prevention of improper use) act, 1950 and the prevention of insults to national honour act, 1971 regulate the use of the national flag ; (iv) flag cede although is not a law within the meaning of article 13(3)(a) of the constitution of india for the purpose of clause (2) of article 19 thereof ..... another set of people who ardently believe that there exists strong reasons to liberalise the use of national flag for a number of reasons, some of them being: * due to the various restrictions imposed on the use and display of the national flag, an impression has developed among people as if the national flag is meant for government use only and the people at large are permitted unrestricted display of national flag only on ..... the high court after hearing the matter held : (1) the question as to whether the provisions of the emblems and names (prevention of improper use) act, 1950 (hereinafter referred to as 'the 1950 act, for the sake of brevity) have been violated or not is a matter which would fall for determination of the court of law and ..... to simplify flag flying and lay down the correct way to display the national flag, in fact in new zealand the flag can be used for advertising and commercial use also, provided that a faithful representation should always be achieved with the flag being reproduced in its true colours. .....
Tag this Judgment!Court : Patna
..... said entry has been construed by various judgments of the supreme court and it has been given a defined and narrow construction to mean that the said tax can be imposed only for the benefit and use of local authority or in other words, the said tax is imposed to swell the revenue of a local authority but in the instant case, the said act has not been brought about to achieve the said purpose. ..... for the reasons aforesaid, these writ petitions succeed to the extent that this court declares that the provisions of the bihar taxon entry of goods into local areas for consumption, use or sale therein act, 1993 does not satisfy the requirement under article 301 read with article 304(b) of the constitution and section 3 of the said act is ultra vires articles 301 and 304(b) of the ..... 'it seems to us that a working test fordeciding whether a tax is compensatory or notis to enquire whether the trades people arehaving ,the use of certain facilities for thebetter conduct of their business and payingnot patently much more than what is requiredfor providing the facilities.' 47. ..... notwithstanding anything contained in sub-sections (1) and (2) of this section and subject to the provisons of this ordinance there shall be levied and collected a tax on the entry of any motor vehicle into any local area for use or sale therein which is liable for registration in the state under the motor vehicles act, 1988. .....
Tag this Judgment!Court : Patna
..... received or realized by way of such tax;(c) recoveries shall be made in accordance with the schedule of the bihar tax on entry of goods into local areas for consumption, use or sale therein act, 1993, of all amounts which could have been collected as tax under the said act by reason of amendment made in the schedule to the ..... subject to such conditions as may be prescribed.the charging section therefore, provided:(a) tax shall be levied on entry of scheduled goods into a local area for consumption, use or sale therein; (b) at such rate not exceeding 5 per centum of the import value of such goods; (c) as may be specified by the state government in a notification published in an official gazette; ..... or consumption made or any other action taken or anything done or purported to have been taken or done under the bihar tax on entry of goods into local areas for consumption, use or sale therein act, 1993 and notifications issued and rules made thereunder shall be deemed to be and to have always been, for all purposes, as validly and effectively, assessed, ..... contained in section 3 thereof provided, to the extent we are concerned, as follows:there shall be levied and collected a tax on entry of scheduled goods into a local area for consumption, use or sale therein at such rate not exceeding 5 per centum of the import value of such goods as may be specified by the state government in a notification published in a official gazette .....
Tag this Judgment!Court : Patna
..... 37/1996 the loud speakers are not used for assembling the people for namaz. ..... on any day and no person has any authority to give permissible to anybody to use and play the loud speakers between 10 p.m. to 6 a.m. ..... under the bihar control of the use and play of loud speakers act, 1955 and the rules made thereunder nobody is entitled to play or use loud speakers between 10 p.m. to 6 a.m. ..... has been absolutely restricted but the loudspeaker is being used between 5.15 and 5.30 in the morning. mr. ..... the muazzin who was using the loudspeaker is present in the court. ..... let the senior superintendent of police depute one police constable at the mosque who shall see that this mosque does not commit breach of the law by using the loudspeaker between 10 p.m. to 6 a.m. ..... if at 5.30 in the morning somebody uses a loudspeaker for whatever religious faith he has then he is committing an offence under the said act. ..... yadav makes a categorical statement that use of loudspeakers at 1 and 4 p.m. ..... the senior superintendent of police and the collector shall also see that irrespective of the caste, faith or the religion nobody is allowed to use loudspeakers between 10 p.m. to 6 a.m. ..... on being asked the muazzin says that the loud speaker is used at 5.30 in the morning. .....
Tag this Judgment!Court : Supreme Court of India
..... acquisition act which provides that the court shall not take into consideration any increase to the value of the land on account of it being put to any use which is forbidden by any law or opposed to public policy and the bar contained in the land use act in regard to any use other than agriculture, the high court could not have taken note of the development and building potential of the acquired land for the purpose ..... the high court held that the board cannot pick and choose only some of the acquired lands for applying the provisions of the land use act; that the contention based on the land use act was not taken in regard to other lands acquired under the same notification, was evident from the decision in goa housing board vs. ..... but the question is when one land is a freehold land not subject to any restrictions in regard to user and the adjoining land though similarly situated is subject to a permanent restriction regarding user requiring it to be used only for agricultural purposes, the question is whether the two lands can be termed as comparable lands which should be subjected to the same compensation. ..... any land which vested in a tenant under the provisions of the tenancy act attracted the bar contained in section 2 of the land use act and there was a permanent bar against the use of such land for purposes other than agriculture either by the tenant in whom the land is vested or any of his transferees or successors-in-interest. 12. .....
Tag this Judgment!Court : Patna
..... , on the other hand, is that the aforesaid articles, which are admittedly purchased by the petitioners, are included in the schedule of the act and the same are used or consumed by them and as such they are liable to pay entry tax under the act and the authorities have rightly taken steps and directed the petitioners to comply with ..... , issued by the government in exercise of poser under sub-section (1) of section 3 of the bihar tax on entry of goods into local areas for consumption, use or sale therein act, 1993 (hereinafter referred to as 'the act') in respect of the scheduled goods listed therein so far as the same is applicable to the industries of the petitioners. ..... approved by majority view with only one clarification that the regulatory measures or measures imposing compensatory taxes for the use of trading facilities are beyond the purview of article 301 and as such are not to meet the ..... section under sub-section (1) of section 3 of the act, the tax is levied on entry of scheduled goods into a local area for consumption, use or sale therein at such rate not exceeding 5 percentum of the import value of such goods by the state government in a notification published in ..... that the expression sale occurring in entry 52 should be given its full and normal meaning and should not be confined to sale of goods in a local area for consumption or use therein, the contention was rejected by this court with reference to the earlier decisions of this court (see entry tax officer v. .....
Tag this Judgment!Court : Mumbai
Reported in : 1998(4)BomCR888; 1999(2)MhLj516
..... reference under section 61 (1) of the bombay sales tax act, 1959 ('act') read with section 8(1) of the maharashtra sales tax on the transfer of the right to use any goods for any purpose act, 1985, the maharashtra sales tax tribunal has referred the following questions of law to this court for opinion at the instance of the revenue ..... provisions contained in this act, tax shall be leviable on the turnover of sale in respect of (i) the transfer of right to use any goods agreed to before the appointed day but the right to use is exercised on or alter the appointed day, (ii) the transfer of right to use any goods agreed to prior to the appointed day, and where in the right to use has been continued after the appointed day, to the extent of the sale price received or receivable in respect of such ..... (iii) whether on the facts and in the circumstances of the case and on a true and correct interpretation of section 2(10) of the maharashtra sales tax on transfer of right to use any goods for any purpose act, 1985, was the tribunal justified in law in holding that the charges received for songs dubbing done for the picture parbat ke uspar and for which ..... on the facts and in the circumstances of the case and on a true and correct interpretation of section 2(10) of the maharashtra sales tax on the transfer of right to use any goods for any purpose act, 1985, was the tribunal justified in law in holding that the charges received for background music recording of andha yudh and for which invoice .....
Tag this Judgment!Court : Mumbai
Reported in : (2009)25VST322(Bom)
..... even after consideration that the constructive possession of the computer being given to the contractee mentioned in the impugned invoice the computer continues to be under effective control of the respondents contractor and, therefore, transfer of right to use the computer by the contractee could not be held to have taken place as covered by the term 'sale' occurring in the lease act?this court directed the tribunal to send statement of the facts to the court and ..... transaction must have the following attributes:(a) there must be goods available for delivery;(b) there must be a consensus ad idem as to the identity of the goods;(c) the transferee should have a legal right to use the goods-consequently all legal consequences of such use including any permissions or licenses required therefore, should be available to the transferee;(d) for the period during which the transferee has such legal right, it has to be to the exclusion of the transferorthis is the ..... court under section 61(1) of the bombay sales tax act.1 whether on the facts and in the circumstances of the case and on a true and correct interpretation of section 2(10) of the maharashtra sales tax on the transfer of the right to use any goods for any purpose act, 1985, the tribunal was justified in holding that the impugned transaction does not amount to a sale under the provisions of the lease act?2. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1995Kant290; 1996(6)KarLJ464
..... andreads as under :'notwithstanding anything contained in any law for the time being in force, no person shall, except in such cases and under such conditions as may be prescribed by the central government, use or continue to use, for the purpose of any trade, business, calling or profession, or in the title of any patent, or in any trade-mark or design, any name or emblem specified in the ..... and among the children the sense of honour and respect for the national flag, to inspire in them feelings of nationalism and to lead them to feel to act as it used to be when our people used to sing with pride the song in the honour of the national flag during freedom movement and thereafter on the attainment of independence as under :--'vijayee vishwa tiranga pyarajhanda ..... can also be established that the bull or he buffalo gave birth to a calf or calves and he buffalo's calf was stolen by the accused of that case depicting thereby, that by use of the false, forged or purchased untrue evidence, even greater impossibilities can also be got established and such verdicts can be taken.such a scene the petitioners submitted has got a tendency of ..... well as the national flag code, which is nothing but collection of executive instructions per se indicates and leads to the position that there is no prohibition as regards the use of national flag properly and correctly keeping pace with the dignity and honour of the national flag as symbol of our country and its sovereignty, independence and of our national .....
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