Commissioner Of Sales Tax vs Quality Ice Cream Co.
Judges: R Rastogi
29 February, 1980·1.This is the Commissioner's application in revision under Section 11(3) of the U.P. Sales Tax Act. The respondent-assessee deals in icecream, etc. The assessing officer accepted the book version of the assessee for the assessment year 1973-74 but treating ice-cream as cooked food levied tax at 3½ p...
High Court Of Judicature at Allahabad
Commissioner, Sales Tax vs Jullundur Motor Agency
Judges: R Sahai
29 February, 1980·Whether, on the facts and in the circumstances of the case and the material available on record, the Additional Revising Authority was legally justified to impose penalty of less than even 10 per cent of the admitted tax which is contrary to the statutory provisions as per Section 15-A(1)(i) of the ...
High Court Of Judicature at Allahabad
British India Corporation Ltd. vs Commissioner Of Sales Tax
Judges: R Sahai
28 February, 1980·Then it is pointed out: that the term is so understood in most countries particularly United States of America, but in Great Britain it is taken to include machine-knitted garments of all types (vide page 740, Vol. II). The New Universal Encyclopaedia, Vol. 5, defines "hosiery" as under : Knitted go...
High Court Of Judicature at Allahabad
Syed Farzand Ali vs Nasir Beg And Ors.
Judges: A Banerji
28 February, 1980·3. In this appeal Mr. Mohd. Yaqub Siddiqi contended that the suit filed by the plaintiffs was not maintainable and the approach of the lower Appellate Court was erroneous. He further contended that the court below erred in granting the relief of permanent injunction against the defendants not only f...
High Court Of Judicature at Allahabad
National Insurance Co. Ltd. vs Narendra Kumar And Ors.
Judges: M Shukla, N Mithal
28 February, 1980·(i) against any liability which may be incurred by him in respect of the death of or bodily injury to any person or damage to any property of a third party caused by or arising out of the use of the vehicle in a public place; (ii) against the death of OF bodily injury to any passenger of a public se...
High Court Of Judicature at Allahabad
Smt. Rameshwari Devi And Anr. vs Shyam Lal And Anr.
Judges: R Singh
27 February, 1980·3. The suit was contested by the defendants on the allegation that on account of difference between Rajeshwar and Shyam Lal, Rajeshwar was living with his uncle Pyare Lal. Even after the death of Pyare Lal, Rajeshwar and his family continued to live in the house and their possession was adverse to S...
High Court Of Judicature at Allahabad
Maheshwari Oil Mill vs Girjanath Durga Saran
Judges: S Chandra
26 February, 1980·1. This revision is directed against an order refusing to give leave to the defendant to deliver interrogatories to the plaintiff, 2. Learned counsel for the plaintiff opposite-party raised a preliminary objection that the impugned order does not amount to case decided within the meaning of Section ...
High Court Of Judicature at Allahabad
Rashid Ahmed And Ors. vs Mohammad Jalil Ashraf And Ors.
Judges: T Misra, K Varma
26 February, 1980·Section 213 provided that when the accused on being required to give in a list under Section 211, had declined to do so, or when he had given in such list and the witnesses, if any, included therein whom the Magistrate desired to examine had been summoned and examined under Section 212, the Magistra...
High Court Of Judicature at Allahabad
Ram Narain Pathak vs Smt. Urmila Devi
Judges: K Agrawal
26 February, 1980·4. Before the Judge, Small Causes, the parties filed affidavits in support of their respective cases. The learned Judge, Small Causes held that the monthly income of the respondent was Rs. 150/- per month, but as she could not meet her expenses out of the said monthly income and the independent inco...
High Court Of Judicature at Allahabad
Juggi Lal Kamlapat Bankers vs Commissioner Of Income Tax.
Judges:
25 February, 1980·4. It may, at this stage, be mentioned that the question of inclusion of the aforesaid lease rent in computing assessees income had also come up before the ITAT in connection with the assessees assessment for the years 1956-57, 1957-58, 1958-59 and 1959-60. For the asst. yrs. 1956-57 and 1957-58 the...
High Court Of Judicature at Allahabad
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