Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2003)133STC567Tribunal
1. This writ petition was filed in the Rajasthan High Court, Jaipur Bench, Jaipur for quashing the notice dated December 21, 1990 (annexure 6) and for declaring that the transfer of the property belonging to M/s. Jai Food Industries to the petitioner was to defraud the Revenue and the petitioner is liable to pay the tax against M/s. Jai Food Industries (sic). On the establishment of this Tribunal, it stood transferred to it under Section 15, Rajasthan Taxation Tribunal Act, 1995.2. It has been averred in the writ petition, in short, as follows. On October 18, 1989, the petitioner entered into an agreement (annexure 1) with M/s. Jai Food Industries for purchase of land and building for Rs. 11,41,000. On October 23, 1989, another agreement (annexure 1-A) was entered into in between them for the purchase of machinery for Rs. 1,61,000 and raw materials for Rs. 11,960. Dues of Rajasthan Financial Corporation (in short "RFC") and the State Bank of Bikaner and Jaipur (in short "SBBJ") to the...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2003)133STC542Tribunal
1. This application for revision filed in the Rajasthan High Court under Section 15 of the Rajasthan Sales Tax Act, 1954 ("the RST Act") stood transferred to this Tribunal with the coming into force of Rajasthan Taxation Tribunal Act, 1995. It is directed against the judgment dated March 26, 1987 in Appeal No. 35/86/Jaipur of the Rajasthan Sales Tax Tribunal (as the Rajasthan Tax Board hereinafter referred to as "the Board", was then known).2. The brief facts of the case are that the assessing authority (AA) made an assessment order dated June 6, 1985 for the assessment period July 1, 1979 to June 30, 1980 in which inter alia, he assessed the sale of Rs. 1,04,395 of rice bran by the assessee-petitioner which the assessee had taken to be exempt being cattle feed to be exigible to tax at three per cent. The AA did not accept rice bran to be cattle feed.The Deputy Commissioner, Appeals upheld the order of the AA on this point as did the Board by its impugned order. "Section 4(1).--No tax...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2003)133STC481Tribunal
1. This reference matter (treated as revision petition) which was pending before the Rajasthan High Court stands transferred onto the file of this Tribunal under Section 15 of the Rajasthan Taxation Tribunal Act, 1995, for disposal.2. The facts are these. Travancore Cement Ltd., Kottayam (Kerala), manufacturers of white cement, despatched two consignments of cement to their agent, M/s. Mangal Chand Bhanwar Lal, Sardarshahar, Rajasthan under two railway receipts dated July 18, 1969 and November 3, 1969.M/s. Mangal Chand Bhanwar Lal sold these consignments of cement to the non-petitioner firm and for that purpose made the endorsement on the railway receipts. The sale consideration was Rs. 21,988.54 on which the sales tax was paid at the rate of ten per cent. The petitioner, the assessing authority, framed the assessment order for the year 1969-70 on January 31, 1972 and concluded that the non-petitioner firm had paid sales tax at the wrong point. Instead, it should have paid tax on the ...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2003)133STC278Tribunal
1.These writ petitions were filed in the Rajasthan High Court, Jaipur Bench, Jaipur for quashing the orders of the Commercial Taxes Officer, Special Circle, Kota (respondent No. 3) levying interest under Section 11B, Rajasthan Sales Tax Act, 1954 (in short, "1954 Act") and for directing the respondents for refunding the amount of interest collected from the petitioner at the rate of 12 per cent per annum from the date of recovery to the date of payment. On the establishment of this Tribunal, these writ petitions stood transferred to it under Section 15, Rajasthan Taxation Tribunal Act, 1995 (in short, "1995 Act").2. As the facts are similar and law involved is same in all these writ petitions, they are being disposed of by this common judgment. They relate to the assessment years 1970-71 to 1973-74 under the Rajasthan Sales Tax Act, 1954 and also Central Sales Tax Act, 1956.3. In the writ petitions, it has been averred, in short, as follows : In respect of the aforesaid assessment yea...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (1998)111STC313Tribunal
1. This application for revision was filed against the order of the Rajasthan Sales Tax Tribunal (now Rajasthan Tax Board), Ajmer dated March 6, 1996 allowing the second appeal and setting aside the orders of the assessing authority dated June 15, 1982 and also of the Deputy Commissioner (Appeals-II), Jaipur dated November 2, 1982. On the establishment of this Tribunal, it stood transferred to it under Section 15, Rajasthan Taxation Tribunal Act, 1995.2. The facts of the case giving rise to this revision may be summarized thus : During the assessment year 1977-78, the assessee-respondent, purchased raw hides and skins of Rs. 8,76,879 against "H" forms for export to a firm of Madras. They were sent to it after some processing.Assessment order under Section 9 under Central Sales Tax Act, 1956 (in short, "the CST Act") was passed on February 27, 1982 giving benefits under Section 5(3) of the CST Act. On May 20, 1982, notice under Section 12, Rajasthan Sales Tax Act, 1954 (in short, "the ...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (1998)111STC815Tribunal
1. The question involved in this application is whether in the given facts the applicant No. 1 company is entitled to the protection of Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 (in short, "Act of 1985") against proceedings for realisation of sales tax and interest thereon under the Bengal Finance (Sales Tax) Act, 1941, (henceforth referred to as "Act of 1941"). The application is filed under Section 8 of the West Bengal Taxation Tribunal Act, 1987 enacted under Article 423B of the Constitution of India, being one in the nature of a writ application under Article 226 of the Constitution.2. The applicant No. 1 is a company incorporated under the Companies Act, 1956 having a jute mill at Sijberia in the district of Howrah.Applicant No. 2 is the Managing Director and a shareholder of the company. The case of applicant No. 1 is that on September 15, 1987 it was declared a sick company within the meaning of Act of 1985. The Board for Industrial and Financia...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (2000)119STC400Tribunal
1. These applications have been filed under Section 8(1), Rajasthan Taxation Tribunal Act, 1995. In the first application it has been prayed that the notice dated April 18, 1996 for showing cause as to why tax be not imposed at the rate of 15 per cent with interest and penalty on the sale of mineral water to the tune of Rs. 2,62,875 during the assessment year 1992-93 and of Rs. 32,430 during assessment year 1993-94 be quashed. In the second application, order dated October 29, 1996 passed by the Deputy Commissioner (Appeals), Jodhpur, has been challenged by which he has confirmed the levy of tax on mineral water at the rate of 15 per cent along with interests and penalty relating to the assessment year 1991-92.2. As the facts involved are similar and law applicable is same, both these cases are being decided by this common judgment.3. The facts of the case may be summarised thus : The applicant carries on the business of processing water in the brand name of Classic Mineral Water. An ...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (1998)111STC140Tribunal
1. In compliance with the order dated September 27, 1983 of the honourable Rajasthan High Court, Jaipur Bench, Jaipur, the Revenue Board, Ajmer, by its order dated March 26, 1984, had referred the following four questions to the Rajasthan High Court for answering by it : 1. Whether, under the facts and circumstances of the case, the making of the partners as parties is necessary as the dissolution of the firm has taken place only at the time of filing of application under Section 14(1) of the RST Act 2. Whether the non-mention of the names of the partners is fatal to the case specially when the name of the firm was in existence at the tune of assessment and also at the time of appeal 3. Whether the Board of Revenue, under the facts and circumstances of the case, was correct in not allowing the amendment of the application under Section 14(1) of the RST Act, by the assessing authority by adding the names of the partners 4. Whether the appearance of the counsel for the non-applicant dis...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (1998)111STC27Tribunal
1. This application for revision filed under Section 15 of the Rajasthan Sales Tax Act, 1954 ("RST Act", for short) before the Rajasthan High Court which stood transferred to this Tribunal with the coming into force of the Rajasthan Taxation Tribunal Act, 1995 is directed against the judgment dated April 12, 1993 in Appeal No.96/92/ST/Jaipur of the Rajasthan Sales Tax Tribunal (as the Rajasthan Tax Board was then known and hereinafter referred to as "the Board") by which the judgment dated March 31, 1992 in Appeal No.620/RST/JPA/DC-3/91-92 of the Deputy Commissioner (Appeals)-III partially accepting the appeal of the present respondent against assessment order dated October 29, 1991 by which the petitioner had ordered for the forfeiture of the amount of tax collected by the respondent on the component of discount and ordering instead for its realisation with interest and thereafter for its refund was set aside.2. The relevant facts are that the respondent (assessee-firm) gives to its ...
Tag this Judgment!Court : Sales Tax Tribunal STT Rajasthan
Reported in : (1998)111STC441Tribunal
1. This application for revision was filed before the Rajasthan High Court under Section 15 of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the RST Act") which with the coming into force of the Rajasthan Taxation Tribunal Act, 1995 stood transferred to this Tribunal in terms of Sections 7 and 15 of that Act and is directed against judgment dated June 24, 1994 in appeal No. 393/93/Jaipur of the Rajasthan Sales Tax Tribunal (as the Rajasthan Tax Board was then known and hereinafter referred to as "the Board") allowing the appeal of the assessee-respondent and setting aside the order dated March 29, 1993 in appeal No. 559/RST/Sp.-6/DC-3/92-93 of the Deputy Commissioner (Appeals)-III ["D.C. (Appeals)" for short] partially accepting the appeal of the respondent against assessment order dated October 9, 1991, of the petitioner-assessing authority (AA) and setting it aside while remanding the matter to the AA for redetermination.2. The assessment year in question is 1988-89...
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