Commissioner Of Sales Tax vs Makhanlal Chainsukh Das.
Judges:
29 July, 1977·For the manufacture of Gulabjal or Keorajal common process of distillation is adopted by the well known water distillation or hydro distillation process with the help of copper still called De and the copper receiver called Bhavka connected through a delivery tube called Chonga kept on Bhatti. In do...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Jain Trunk Stores
Judges: S Chandra, M Farooqui
28 July, 1977·JUDGMENT Satish Chandra, J. 1. The question of law raised in this reference is whether the turnover of steel trunks was assessable to sales tax at 3 per cent or 2 per cent. The liability to 3 per cent would have been appropriate if steel trunks were held to be covered by the entry "wares made of any...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Jain Trunk Stores.
Judges:
28 July, 1977·JUDGMENT Satish Chandra, J. - The question of law raised in this reference is whether the turnover of steel trunks was assessable to Sales Tax at 3 per cent. or 2 per cent. The liability 3 per cent. would have been appropriate if steel trunks were held to be covered by the entry wares made of any me...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Nav Prabhat Shoe Factory.
Judges:
27 July, 1977·3. On these facts, the Judge Revisions held that the turnover in respect of sales which ultimately were exported sales within the meaning of S. 5 of the Central Sales Tax Act. 4. This reference had been filed at the instance of the Commissioner, Sales-tax U.P. S. 5 of the Central Sales Tax, 1070 pro...
High Court Of Judicature at Allahabad
Jhansi Sahkari Kray Vikray Samiti vs Commissioner Of Sales Tax.
Judges:
27 July, 1977·3. Whether the institution of appeal on 2-2-1968 was within the prescribed period of limitation in the circumstances of this case ?" Rule 77(1)(a) of the Sales Tax Rules, as it stood in 1967 provided :- (1). The service of any notice, summons or order under the Act or the Rules may be effected in an...
High Court Of Judicature at Allahabad
Central Food Storage vs Commissioner Ofsales Tax
Judges: S Chandra, M Farooqui
27 July, 1977·2. The Judge (Revisions), in his judgment, overruled the view taken by the Judge (Appeals) by a process of reasoning which we are unable to decipher or understand. He came to the conclusion that the assessee's turnover of inter-State sales was liable to Central sales tax. 3. At the instance of the a...
High Court Of Judicature at Allahabad
Gyan Deo Sharma & Ors. vs State Of U.P. & Anr.
Judges:
27 July, 1977·2. The petitioner say that they paid this additional tax on way-bill basis, namely calculating at the rate of 10 Paisa per fare per journey. Their case is that they never entered into any agreement with the respondents to pay the additional tax on lump sum basis. 3. On 17th April, 1974, the State Go...
High Court Of Judicature at Allahabad
Central Food Storage vs Commissioner Of Sales Tax.
Judges:
27 July, 1977·3. At the instance of the assessee, the Judge Revisions has submitted this statement of the case and has referred the following questions for the opinion of this Court. 1. Whether on the facts and, in the circumstances of the case, foodgrains despatched from Kanpur Depots of the Central Government t...
High Court Of Judicature at Allahabad
Jhansi Sahkari Kraya Vikraya ... vs Commissioner Of Sales Tax
Judges: S Chandra, M Farooqi
27 July, 1977·(2) Whether the service of the ex parte assessment order dated 3rd August, 1967, on the dealer's accountant on 13th October, 1967, is valid and legal service thereof having a binding effect upon the applicant ? (3) Whether the institution of an appeal on 2nd February, 1968, was within the prescribed...
High Court Of Judicature at Allahabad
Commissioner Of Sales Tax vs Nanak Chand & Co.
Judges:
25 July, 1977·2. If the answer is in the negative, whether steel wire is liable to be taxed under the notification No. 2104/X-9 (10)/52 dated 4-5-1964 at the rate of 3% multiple point ?" In Commissioner of Sales Tax vs. M/s. Agarwal Commercial Corporation a Bench of this court held :- "A wire cannot by any stretc...
High Court Of Judicature at Allahabad
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