Commissioner, Sales Tax vs Ram Babu And Company
Judges: S Chandra, R Gulati
20 April, 1970·2. The dispute arises in respect of the assessment year 1964-65. The assessee deals in several commodities including Tinopal. The assessing authority held that Tinopal was a chemical taxable at 7 per cent. The Judge (Revisions), however, reversed the finding. According to him, Tinopal was a washing ...
High Court Of Judicature at Allahabad
Bhagwati Singh And Anr. vs Asstt. Engineer And Anr.
Judges: H Tripathi
20 April, 1970·2. I have heard the learned counsel for the parties. With the supplementary affidavit of respondent No. 1 a copy of the gazette notification dated 24th January 1962 has been annexed as Annexure I- This notification was issued under Section 55 of the Northern India Canal and Drainage Act and it was i...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs J.K. Jute Mills Ltd.
Judges: S Chandra, R Gulati
20 April, 1970·A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase-- (a) occasions the movement of goods from one State to another ; or (b) is effected by a transfer of documents to title to the goods during their movement from one State ...
High Court Of Judicature at Allahabad
Dhiraj Mal vs Commissioner Of Income-Tax
Judges: V Oak, S Singh
20 April, 1970·(a) the Income-tax Officer has reason to believe that by reason of the omission or failure on the part of an assessee to make a return of his income ... or to disclose fully and truly all material facts . . . he may in cases falling under Clause (a) at any time . . . serve on the assessee ... a noti...
High Court Of Judicature at Allahabad
Mahanth Rama Kant Das vs Deputy Director Of Consolidation ...
Judges: G Mathur
17 April, 1970·A little earlier the Bench observed: "From these provisions also it clearly follows that it is only the tenure-holder's right in respect of the agricultural land which are the subject-matter of decision before the Consolidation authorities." In view of this finding the Bench held that the Consolidat...
High Court Of Judicature at Allahabad
Smt. Bhagirathi Devi Kumar Rani ... vs Agricultural Income-Tax ...
Judges:
16 April, 1970·The assessee is a Hindu undivided family of which Dr. Vijaya Anand, Vizianagaram, was the karta. In assessment proceedings for the year 1361F. under the U. P. Agricultural Income-tax Act, the Sub-Divisional Officer as the assessing authority found that the villages, Bari Mahewa and Ghori, were recor...
High Court Of Judicature at Allahabad
The Commissioner, Sales Tax vs The Educational Supplying Co. ...
Judges: S Chandra, R Gulati
16 April, 1970·5. Sub-section (2) provided: The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within Sub-section (1)-- (a) .... (b) in the case of goods other than declared goods shall ...
High Court Of Judicature at Allahabad
Ganeshi Lal And Sons vs Commissioner Of Sales Tax
Judges: S Chandra, R Gulati
16 April, 1970·Whether the jewellery sold worth Rs. 2,10,209.69 in which precious stones were studded with gold and silver was covered by notification No. ST-1367/X-1045(19)-1960 da.ted 5th April, 1961, and was taxable as sales of gold Or silver ornaments at 3 per cent. or was taxable as an unspecified item at 2 p...
High Court Of Judicature at Allahabad
Nagar Mahapalika vs Daulat Ram
Judges: K Puri, O Trivedi
14 April, 1970·2. The facts leading to this appeal are briefly as follows : On 7-6-1965, Food Inspector S. N. Ojha had purchased sample of cow milk from the respondent. This sample was duly sealed and one of the sealed bottles was in due course, sent to Sri R. S. Srivaatava, Public Analyst for test. The said Publi...
High Court Of Judicature at Allahabad
Mohd. Shafiq vs Tahsildar And Ors.
Judges: S Chandra, R Gulati
14 April, 1970·1. This petition under Article 226 of the Constitution is directed against proceedings for the recovery of sales tax from the petitioner. 2. On 20th October, 1956, the Assistant Sales Tax Officer, Rae Bareli, framed an order of assessment for the year 1954-55 stating the name of the dealer to be Sri...
High Court Of Judicature at Allahabad
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