Commissioner Of Sales Tax vs Kailash Medical Hall
Judges: S Chandra, N Ojha
20 December, 1973·2. The Additional Judge (Revisions) held that in view of the decision of this court in Dr. Sukh Deo v. Commissioner of Sales Tax, U.P. [1963] 14 S.T.C. 581, to the effect that there cannot be a manufacture unless the resulting produce is a commercially different article, the assessee cannot be said ...
High Court Of Judicature at Allahabad
Rajendra Prasad Rai And Anr. vs Rajdeva Rai And Anr.
Judges: S Malik
20 December, 1973·4. No issue was framed by the trial Court on the question as to whether the plaintiff was willing at all times to perform his part of the contract and this question was also not entered into by the lower appellate Court. It may be mentioned, however, that the trial Court did record a finding that th...
High Court Of Judicature at Allahabad
Gauri Shanker vs Sales Tax Officer
Judges: S Chandra, N Ojha
19 December, 1973·JUDGMENT N.D. Ojha, J. 1. Firm Munna Lal Gauri Shanker was assessed to sales tax for the assessment years 1961-62,1962-63 and 1963-64. The amount of tax was subsequently sought to be recovered from the petitioner on the ground that he was a partner of the firm aforesaid. The petitioner has challenge...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Ajodhya Prasad Gopi Nath
Judges: S Chandra, N Ojha
17 December, 1973·"When there is no prescribed period of limitation, as already observed, delay can only be a factor, albeit a very relevant factor, to be taken into consideration in determining the propriety of the order." 4. The Tribunal then held : "In view of the principle laid down by the Allahabad High Court wh...
High Court Of Judicature at Allahabad
Jagannath And Ors. vs The State Of Uttar Pradesh
Judges: K Srivastava
12 December, 1973·5. Incised wound 4 cm. X 1/2 cm. X skin on left side neck 4 cm. above injury No. 4. 6. Incised wound 7 cm. X 2/10 cm. X skin on outer and upper part of left arm. 7. Incised wound 7 cm. X 3 cm. X 2 cm. on upper part of left side back. 8. Incised wound 7 cm. X l cm. on left side neck, 8 cm. below inju...
High Court Of Judicature at Allahabad
Syed Ajaz Ali Khan And Ors. vs Mohammad Rafiq And Ors.
Judges: S Chandra, M Shukla, K Srivastava
12 December, 1973·6. In arriving at that conclusion the Division Bench placed reliance upon the Commr. of Income-tax v. McMillan and Co., AIR 1958 SC 207 where an argument somewhat similar in nature was raised and repelled by the Supreme Court It is undoubtedly true that the point, which fell for determination in Ram...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Jamuna Prasad
Judges: S Chandra, N Ojha
12 December, 1973·2. The assessee deals in rice bran and other commodities. In processing paddy the inner husk is separated and it is called by the name of polish or rice bran. According to the facts given in the statement of the case and in the revisional order, the rice bran is usually sold by the dealers as cattle...
High Court Of Judicature at Allahabad
Nanak Chand Khanna vs Union Of India (Uoi)
Judges: S Chandra, N Ojha
12 December, 1973·3. It is well settled that an injunction can be granted only if the plaintiff makes out a prima facie case and the balance of convenience is in his favour. The two conditions must co-exist before an order of injunction can be passed. It has also been held that orders of injunction are issued in rare...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Sugar Dealers
Judges: R Gulati, H Seth
11 December, 1973·5. The next question to be considered is as to whether the loss could be claimed in the assessment for the year 1957-58. Here again there is no dispute that the security was forfeited by the Deputy Director (Food) by his letter dated November 1, 1956, which date is within the previous year for the a...
High Court Of Judicature at Allahabad
Madan Singh Rawat vs Rameshwar Dayal Saxena And Ors.
Judges: S Malik
10 December, 1973·2. The appellant is the tenant of the respondent and the accommodation in question is a house bearing No. 96, New Katra Extension in this city. It was a month to month tenancy, the monthly rent being Rs. 20/-. As the landlords or in other words, the respondents refused to accept rent in the past, th...
High Court Of Judicature at Allahabad
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