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SC Judgments

Displaying Judiciary 50 - 60 of 2462 in 247 pages


STATE OF H.P. and ORS. Vs. GUJARAT AMBUJA CEMENT LTD. and ANR.


Subject :Constitution of India, 1950: Article 226-Writ petition-Alternative remedy-Availing/exhaustion of-Maintainability-High Court entertained writ petition notwithstanding the existence of the statutory remedy-Interference with-Held: In such circumstanc ...



Head Notes :Allowing the appeal, the Court HELD: 1. Except for a period when Article 226 of the Constitution was amended by the Constitution (42nd Amendment) Act, 1976, the power relating to alternative remedy has been considered to be a rule of self-imposed ...



Citation :2005 AIR 3936, 2005(1 )Suppl.SCR684 , 2005(6 )SCC499 , 2005(5 )SCALE548 , 2005(6 )JT298 ...



Category: Taxation | on 18 July 2005 | More



M/S. DEWAN ENTERPRISES Vs. COMMISSIONER OF SALES TAX, U.P.


Subject :Central Sales Tax Act, 1956 : Sections 14(iv)(xiv) and 15-Declared goods- Levy of Sales Tax-Whether cycle rim a declared good within the meaning section 14(IV)(XIV)-Held: Yes, Cycle-rim is part of wheel and thus a declared good. The appellant c ...



Head Notes :Allowing the appeal, this court HELD : 1.1. The appellant is only entitled to be taxed @ 4% on the sale - price of the cycle-rims. According to section 15 of the Central Sales Tax Act, in respect of the declared goods which are enumerated in sec ...



Citation :1996 AIR 2029, 1996( 1 )Suppl.SCR 703, 1996( 8 )SCC 351, 1996( 3 )SCALE789 , 1996(11 )JT 81 ...



Category: Taxation | on 24 April 1996 | More



BHARAT HEAVY ELECTRICAL LIMITED ETC. Vs. UNION OF INDIA AND OTHERS ETC.


Subject :Sales-tax : Central Sales Tax Act-Sections 3, 9-Levy and collection of tax-When is a sale or purchase of goods to take place in the course of interstate trade or commerce-Test laid down in Sec. 9(i)-Tax should be levied and collected in the Sta ...



Head Notes :Disposing of the matter, this Court HELD : 1.1. The Central Sales Tax Act has not treated a machinery of its own to assess and collect the tax levied by it. It has entrusted the job in each State to the machinery created by the State Sales tax e ...



Citation :1996 AIR 1854, 1996( 1 )Suppl.SCR 533, 1996( 4 )SCC 230, 1996( 3 )SCALE746 , 1996( 4 )JT 427 ...



Category: Taxation | on 18 April 1996 | More



STATE OF RAJASHTAN & ANR.ETC.ETC. Vs. SARVOTAM VEGETABLES PRODUCTS ETC.ETC.


Subject :Central Sales Tax Act, 1956 : Sections 8(4) proviso and 8(5). Sales Tax-Inter-State sales-Concessional rates of tax on-Exemption notification-Conditions for entitlement to-Held : not only conditions mentioned in notification but also those menti ...



Head Notes :Allowing the appeal, this Court HELD : 1.1. Section 8(5) of Central Sales Tax Act, 1956 empowers the State Government to grant exemption from sales tax either wholly or partially. Sub-section (5) of Section 8 is an integral part of Section 8 and ...



Citation :1996 AIR 3178, 1996( 1 )Suppl.SCR 129, 1996( 8 )SCC 639, 1996( 3 )SCALE469 , 1996( 4 )JT 200 ...



Category: Taxation | on 04 September 1996 | More



THE STATE OF UTTAR PRDESH & ANR. Vs. M/S. HINDUSTAN SAFETY GLASSWORKS (P) LTD.


Subject :Sales Tax: U.P. Sales Tax Act 1948-Section 4-A-Notification, issued under-Granting exemption in respect of specified goods produced by specified undertakings for a specified period-Effect of on Section 8(2A) of the Central Sales Tax Act prior t ...



Head Notes :Allowing the appeal, this Court HELD : 1.1. In order to take advantage of Section 8(2A) of the Central Sales Tax Act, a dealer will have to establish that the sale or purchase of the goods in question was exempt from tax generally. If it was a s ...



Citation :1996 AIR 1519, 1996( 3 )SCR 678, 1996( 8 )SCC 84, 1996( 3 )SCALE11 , 1996( 5 )JT 549 ...



Category: Taxation | on 20 March 1996 | More



IMPERIAL CHIT FUNDS (P) LTD. Vs. INCOME TAX OFFICER, ERNAKULAM


Subject :Income-Tax Act, 1961: Section 178-Scope of. Companies Act, 1956: Section 530-Scope of. Company-Liquidation-Income-tax-Recovery-Preferential payment-Liquidation proceedings-Notice for payment of tax to liquidator-Tax amount to be set apart by li ...



Head Notes : Dismissing the appeal, this Court HELD : 1. The judgment under appeal does not merit interference by this Court. It lays down the law correctly. The decision of the Mysore, Calcutta, Rajasthan, Gujarat and Delhi High Court have failed to give ...



Citation :1996 AIR 1887, 1996( 3 )SCR 640, 1996( 8 )SCC 303, 1996( 3 )SCALE20 , 1996( 3 )JT 410 ...



Category: Taxation | on 19 March 1996 | More



VIJAYALAXMI CASHEW COMPANY AND ORS. Vs. THE DEPUTY COMMERCIAL TAX OFFICER & ANR.


Subject :Central Sales Tax Act, 1956 : S.5(3)-Sale or purchase taking place in the course of export/im-port-Raw cashew nuts purchased in the penultimate sale-Held, not the same goods as raw cashew kernels-Immunity from taxation by State-Only when goods e ...



Head Notes :Dismissing the appeals, this Court HELD : 1.1. Cashew nut kernels are not the same goods as raw cashew nuts. It does not appear that either on facts found or in law, the decision in Shanmugha Vilas Case needs reconsideration. 1.2. The distinc ...



Citation :, 1995( 6 )Suppl.SCR 719, 1996( 1 )SCC 468, 1995( 7 )SCALE239 , 1995( 9 )JT 4 ...



Category: Taxation | on 15 December 1995 | More



STATE OF A.P. Vs. HYDERABAD ASBESTOS CEMENT PRODUCTION LTD.


Subject :Central Sales Tax Act, 1957/Central Sales Tax (Registration and Turn-over) Rules, 1957: Ss.S(l), 8(4), Pmvisofr. 12(7) Proviso-Sale of goods to Government or to registered dealer-Sales Tax on-Declaration in form 'C' to avail benefit under s.8(l)-P ...



Head Notes :Dismissing the appeals, this Court HELD : 1.1. Mere use of the words 'the first assessing authority" in sub-rule (7) of Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 cannot and does not mean, in the context and scheme of ...



Citation :1994 AIR 2364, , 1994( 5 )SCC 100, 1994( 2 )SCALE726 , 1994( 3 )JT 456 ...



Category: Taxation | on 28 April 1994 | More



TELANGANA STEEL INDUSTRIES Vs. STATE OF A. P.


Subject :Central Sales Tax Act, 1956-Section 14(iv)(xv)-Wire rods and iron wires-iron wires, held cannot be treated as a separate taxable commodity from wire rods out of which they are made since they are clubbed together in the same sub item-Hence liable to ...



Head Notes :Allowing the appeals, this Court HELD: The present cases concern a grey area viz. when a new commercial commodity conies into existence following processing or manufacturing undergone by the parent object, which serves as a raw material for the en ...



Citation :1994 AIR 1831, 1994( 2 )SCR 324, 1994( 2 )Suppl.SCC 259, 1994( 1 )SCALE884 , 1994( 7 )JT 27 ...



Category: Taxation | on 03 April 1994 | More



PRINTERS (MYSORE) LTD. Vs. ASSTT. COMMERCIAL TAX OFFICER


Subject :Central Sales Tax Act, 1956: Section 2(d)-"Goods"-Amended by the Amending Act, 1958-Purpose and effect of. Section 8(3)(b) r/w 8(1)(b)-.Inter-State purchase of raw materials by printers/ publishers of newspapers-Rate of tax-Concessional rate of 4% ...



Head Notes :Disposing of the appeals, this Court HELD: 1. The expression "goods" occurring in the words "for use by him in the manufacture or processing of goods for sale" in Section 8(3)(b) of the Central Sales Tax Act, 1956 does take in, i.e., does not excl ...



Citation :, 1994( 1 )SCR 682, 1994( 2 )SCC 434, 1994( 1 )SCALE512 , 1994( 1 )JT 692 ...



Category: Taxation | on 02 July 1994 | More




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