Jeet Mal Ram Gopal vs Additional Judge (Revisions), ...
Judges: S Chandra, H Seth
13 September, 1974·3. The revising authority accepted the plea of the assessee that he had in fact purchased cream worth Rs. 9 lacs and odd on behalf of the principals for making ghee. In relation to the turnover of ghee the revising authority found that there was a difference of Rs. 1,80,000 in the returned turnover ...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Ramesh Prasad Batuk Prasad
Judges: S Chandra, K Seth
13 September, 1974·3. The position is not as simple as the Judge (Revisions) made it out. The notification dated 1st December, 1962, was issued under Section 3 of the U. P. Sales Tax Act. It purported to levy sales tax at the rate of 3 per cent, inter alia, on brasswares. The notification dated 1st October, 1965, was ...
High Court Of Judicature at Allahabad
Commissioner, Sales Tax vs Indian Traders
Judges: S Chandra, K Seth
12 September, 1974·(1) Whether, in view of the above facts and in the circumstances of the case, the amount of freight would be deemed to be separately charged by the seller from the purchaser ? (2) Whether, in view of the above facts and in the circumstances of the case, the learned Additional Revising Authority, Sal...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Prag Ice And Oil Mills
Judges: S Chandra, K Seth
11 September, 1974·2. It is common ground that groundnut oil is edible. It is also used in the manufacture of soaps. After it is refined in the process of manufacturing vegetable ghee from it, the residue is no longer edible. It is usually utilised in manufacturing soaps. The question is whether this residual oil is c...
High Court Of Judicature at Allahabad
The Commissioner Of Sales Tax, ... vs M/S. Thakur Prasad Ram Nath.
Judges:
11 September, 1974·JUDGMENT Satish Chandra, J. - The principal question that arises for consideration in this reference is whether the estimate of the turnover made by the Judge (Revisions) was in law justified. The assessee is a retailer in foodgrains. He disclosed a gross turnover of his purchases at Rs. 21,161.32 a...
High Court Of Judicature at Allahabad
Kalicharan Satish Chandra vs The Uttar Pradesh State And Ors.
Judges: S Chandra, H Seth
06 September, 1974·JUDGMENT Satish Chandra, J. 1. No one has appeared to press these petitions. On a perusal of the writ petitions we find that they challenge the validity of notices issued under Section 21 of the U. P. Sales Tax Act seeking to reopen the assessments for the years 1968-69, 1969-70, 1970-71 and 1971-72...
High Court Of Judicature at Allahabad
State Of U.P. vs Jawahar Lal Bhargava And Anr.
Judges: K Asthana, G Nath, T Misra
06 September, 1974·1. This is an application purporting to be under Order 47, Rule 1 read with Section 151, C. P Code presented on behalf of the State of U. P. pravins for a review of our judgment dated 25th February 1974 rendered in a petition under Article 226 of the Constitution filed by Jawahar Lal BharSava a Gove...
High Court Of Judicature at Allahabad
Bishamber Dass Devi Dayal vs Commissioner Of Income-Tax And ...
Judges: S Chandra, H Seth
03 September, 1974·2. For this reason he held that the requirements of Section 271(4A) were not complied with. The application was accordingly rejected. 3. Sub-section (4A) of Section 271, in so far as it is material for our purposes, provided: "Notwithstanding anything contained in Clause (i) or Clause (iii) of Sub-s...
High Court Of Judicature at Allahabad
Rashtriya Metal Manufacturing ... vs The District ...
Judges: S Chandra, H Seth
03 September, 1974·2. The figures arise in this way. For the assessment year 1967-68 the petitioner was assessed to sales tax to the tune of Rs. 62,204.11. The amount of tax was reduced in appeal to Rs. 33,703.11. Out of this reduced amount the petitioner deposited Rs. 26,254. The department went, up in revision where...
High Court Of Judicature at Allahabad
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