Prakash Trading Company vs Commissioner Of Sales Tax
Judges: S Dwivedi, R Gulati
11 February, 1972·Whether under the circumstances of the case purchases of dal worth Rs. 3,13,324 made by the assessee treated as first purchases in the hands of the assessee and thus assessment on the above purchases on the assessee is valid ? 2. The assessee is a dealer in foodgrains, oil-seeds and dal. During the ...
High Court Of Judicature at Allahabad
Mohammadoo Khan vs Ghulam Rasul
Judges: N Ojha
11 February, 1972·3. The defendant has now come up in second appeal. The learned counsel for the appellant has made three submissions firstly it was contended that the notice of demand was not served upon the appellant. It was then contended that even if the said notice was deemed to have been served upon him he coul...
High Court Of Judicature at Allahabad
Jagannath Kapoor And Anr. vs Premier Credit And Instalment ...
Judges: G Kumar
11 February, 1972·6. It is true that the Arbitration Act does not specifically provide for a joint reference by the parties to an arbitrator out of Court Yet, in the very nature of arbitration proceedings, where the adjudicator a chosen by common consent of the parties, it is but natural that their disputes, differen...
High Court Of Judicature at Allahabad
Commissioner, Sales Tax vs Lucknow Co-Operative Milk Supply ...
Judges: S Dwivedi, R Gulati
10 February, 1972·1. These references under Section 11 of the U. P. Sales Tax Act have been made at the instance of the Commissioner, Sides Tax, Lucknow, on the following question of law : Whether in the facts and circumstances of the case, 'milk shake' sold by the aforesaid company is an unclassified item which was ...
High Court Of Judicature at Allahabad
Sales Tax Commissioner vs Lachman Singh
Judges: S Dwivedi, R Gulati
10 February, 1972·JUDGMENT R.L. Gulati, J. 1. This is a reference under Section 11(1) of the U.P. Sales Tax Act at the instance of the Commissioner of Sales Tax, U.P., Lucknow, and relates to the assessment year 1962-63. The connected cases are also references relating to assessment years 1963-64 arid 1964-65. 2. The...
High Court Of Judicature at Allahabad
Amar Singh And Ors. vs Bishwanath Singh
Judges: K Srivastava
10 February, 1972·2. Order XXI, Rule 84 (2) lays down that in case of a decree-holder who is entitled to set off of the purchase money under Rule 72, the Court may dispense with the requirements of Order XXI, Rule 84 (1). 3. Learned counsel for the appellants contended that in order to apply Sub-rule (2) of Rule 84 o...
High Court Of Judicature at Allahabad
Commissioner Of Wealth-Tax vs Padampat Singhania
Judges: S Dwivedi, R Gulati
09 February, 1972·4. Where the assessee is an individual, his net wealth is to be computed in accordance with Section 4(1)(b) of the Wealth-tax Act, which reads : " 4. Net wealth to include certain assets.--(1) In computing the net wealth of an individual, there shall be included, as belonging to that individual--......
High Court Of Judicature at Allahabad
Commissioner Of Expenditure-Tax vs Laxmipat Singhania
Judges: S Dwivedi, R Gulati
09 February, 1972·1. Rs. 19,440, being the annual letting value of rent-free residence provided to the assessee by the J. K. Jute Mills Company Ltd. 2. Rs. 5,800, being taxes, insurance and other miscellaneous expenses in respect of the aforesaid residential accommodation. The assessee disputed these two items and th...
High Court Of Judicature at Allahabad
The State Of Uttar Pradesh vs The Hindustan Lever Ltd.
Judges: S Chandra, T Misra
08 February, 1972·6. On the question of the State Government's liability the Court below held that the treasurer was not performing statutory duties. He was a nominee of the Government treasurer to perform contractual duty and as such it cannot be said that he embezzled the money in the discharge of duties imposed by...
High Court Of Judicature at Allahabad
Jupiter Battery Works vs Commissioner, Sales Tax
Judges: S Dwivedi, R Gulati
07 February, 1972·1. This is a reference under Section 11 of the U. P. Sales Tax Act. 2. The assessee is a dealer in batteries used in motor vechicles. For the assessment year 1962-63 a dispute arose between the assessee and the sales tax department with regard to the rate of tax applicable to the turnover of batteri...
High Court Of Judicature at Allahabad
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