Commissioner, Sales Tax vs Ajay Metal Products
Judges: S Chandra, R Gulati
23 February, 1970·1. Under Section 11(1), U.P. Sales Tax Act, the Additional Judge (Revisions) Sales Tax, Agra, has submitted the statement of the case and has invited the opinion of this court on the following question of law :- Whether the steel doors are hardwares taxable at 3 per cent. or building materials taxab...
High Court Of Judicature at Allahabad
Kores (India) Limited vs State Of Utter Predesh And Anr.
Judges: R Pathak, R Gulati
20 February, 1970·2. For the assessment year 1966-67, assessment proceedings were taken by the Sales Tax Officer and by his order dated 22nd July, 1969, he assessed the turnover of carbon-paper for the period 1st April, 1966 to 30th June, 1966, as liable to tax at two per cent. Under Section 3 of the U.P. Sales Tax A...
High Court Of Judicature at Allahabad
Premier Motors (P.) Ltd. vs Commissioner, Sales Tax
Judges: S Chandra, R Gulati
19 February, 1970·8. In the instant case we find from the assessment order that the assessee in support of its claim had produced the following documentary evidence : (a) In the goods account the vehicles were shown to have been transferred to Solan branch. (b) Temporary transit insurance was also obtained for sendin...
High Court Of Judicature at Allahabad
Commissioner, Sales Tax vs Kanpur Udyog Bhandar
Judges: S Chandra, R Gulati
18 February, 1970·1. This and the connected reference under the U.P. Sales Tax Act have been submitted by the Judge (Revisions) Sales Tax, Lucknow, for the opinion of this court on the following common question of law : Whether before 1st June, 1963, on which date the Notification No. ST-2104/X-902 (16)/52 was publis...
High Court Of Judicature at Allahabad
Commissioner, Sales Tax vs Balwant Singh Jag Roshan Lal
Judges: S Chandra, R Gulati
18 February, 1970·3. The assessee has made a statement before the assessing authority which mentioned the method by which he produced black salt. He stated that he mixed sambher salt with charcoal and heated it. In the result the black salt was produced. The department did not adduce any evidence to contradict the st...
High Court Of Judicature at Allahabad
Indian Ceramic House vs Commissioner Of Sales Tax
Judges: S Chandra, R Gulati
13 February, 1970·2. The three connected references relate to the assessment years 1956-57 under the U.P. Sales Tax Act and 1957-58 under the U.P. Sales Tax Act and the Central Sales Tax Act. 3. The assessee manufactures and sells liquid gold. The assessee claimed that liquid gold was taxable either as bullion or spe...
High Court Of Judicature at Allahabad
Commissioner, Sales Tax vs Ganga Ram Ghurey Lal
Judges: S Chandra, R Gulati
13 February, 1970·2. The assessee is a dealer in food-grains, oil-seeds and gur. In respect of assessment years 1960-61 and 1961-62 it filed returns of its turnover showing gross sales of Rs. 4,368 and Rs. 3,773 for the two years respectively. These figures were not accepted by the Sales Tax Officer and were enhanced...
High Court Of Judicature at Allahabad
State Of Uttar Pradesh vs The District Judge, Faizabad And ...
Judges: J Lal
12 February, 1970·ORDER Jagmohan Lal, J. 1. An objection under the Indian Forest Act was filed by opposite party No. 3 which was decided by the Forest Settlement Officer under Section 11 of that Act. Against that order, an appeal was filed under Section 17 which was dismissed by the District Judge Faizabad opposite p...
High Court Of Judicature at Allahabad
Bhaiya Lal Sharma And Ors. vs Sales Tax Officer And Anr.
Judges: S Chandra, R Gulati
11 February, 1970·Provided further that every dealer to whom Sub-section (2) of Section 18 applies shall submit such returns within thirty days of the expiry of each month during the year in which the business is commenced. 4. It will be seen that dealers are generally liable to file quarterly returns, but a dealer w...
High Court Of Judicature at Allahabad
Deewan Chand vs State Of U.P. And Ors.
Judges: G Mathur
11 February, 1970·1. An auction for the grant of leases in respect of certain lots was held in 1967 by the Forest Department. The petitioner purchased two lots Nos. 39 and 55, Lot No. 39 consisted of 202 acres of land and Lot No. 55 consisted of 125 acres of land. The auction in favour of the petitioner was confirmed...
High Court Of Judicature at Allahabad
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