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Case Law
The State Of Madras VS. Gannon Dunkerley & Co.,(Madras) Ltd.
Recurso nº 536, Ponente Aiyyar
The respondent company, doing business, inter alia, in the construction of buildings, roads and other works was assessed to sales tax by the sales tax authorities who sought to include, the value of the materials used in the execution of building contracts within the taxable turnover of the respondent. The validity of the assessment was challenged by the respondent who contended that the power of the Madras Legislature to impose a tax on sales under Entry 48 in List II in Sch. VII of ...
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The respondent, a fabricator of steel windows, submitted a tender for 'Providing and fixing' window leaves in a building. The window leaves. were to be fabricated according to the specifications in the contract and. were to be fixed within six months from the date of acceptance to the: building with rawl plugs in cut stone work. The 'rate quoted by the respondent was based on the current price of mild steel billets and the price was to be revised in the light of cost revision of the cont...
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Case Law
Builders Association Of India & Ors. Etc. Etc. VS. Union Of India & Ors. Etc. Etc.
Recurso nº 7978, Ponente Misra Rangnath
The petitioners in the writ petition are building contractors engaged in the business of constructing build- ings, factories, bridges etc. They have challenged the levy of sales tax, by the concerned State Governments under the sales tax laws passed by them, on the turnover . of the works contracts entered into by them. The petitions raised two questions for the considera- tion of the Court; the first question relates to the consti- tutional validity of the 46th Amendment Act by which the ...
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In Civil Appeals Nos. 2229, 2230 and 2231 of 1969. the Appellate Assistant Commissioner and the Appellate Tribunal held that the appellant company was liable to pay sales tax under the Madras General Sales Tax Act, 1939, in respect of bodies constructed and fitted by it to the chassis provided by the customers. No formal agreements were produced by the assessee and the nature of the transactions relating to the supply of bus bodies has been found on the basis of "repair orders".These appea...
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Case Law
Commissioner Of Sales Tax, U.P. VS. Auriaya Chamber Of Commerce, Allahabad.
Recurso nº 9070, Ponente Mukharji,sabyasachi (J)
The proviso to s. 29 of the U.P. Sales Tax Act 1948 provides that no claim to the refund of any tax or other amount paid under the Act shall be allowed unless it was made within 24 months from the date on which the order for assessment was passed or within 12 months of the final order passed in appeal, revision or reference in respect of the order of assessment whichever Period is later. The respondent-assessee had been taxed on the basis of sale of forward contracts for the assessment ...
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By Mysore Act 11 of 1961 which came into force on October 1, 1961 sugarcane was included at Serial No. 11-A in the Third Schedule to the Mysore Sales Tax Act, 1957. As a result of the amendment the appellants were subjected to levy of tax on purchase of sugarcane. Their writ petitions challenging the levy were dismissed by the High Court. In appeals by certificate the appellants contended before this Court that : (i) on account of the Central & State Control Orders applicable to the tran...
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Case Law
Vishnu Agencies (Pvt.) Ltd. Etc. VS. Commercial Tax Officer & Ors. Etc.
Recurso nº 5174, Ponente Beg,m. Hameedullah (Cj)
The Cement Control Order promulgated under the West Bengal Cement Control Act, 1948 prohibits storage for sale and sale by a seller and purchase by a consumer of cement except in accordance with the conditions specified in a licence issued by a designated officer. It also provides that no person shall sell cement at a higher than the notified price and no person to whom a written order has been issued shall refuse to sell cement "at a price not exceeding the notified price". Any contraventi...
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Case Law
Venkateshwara Theatre VS. State Of Andhra Pradesh And Ors.
Recurso nº 12003, Ponente Agrawal,s.C. (J)
Prior to January 1, 1984, the Andhra Pradesh Entertainment Tax Act, 1989, in Section 4, provided for levy of entertainment tax at a rate fixed on the has is of percentage of payment made by a person for admission to any entertainment. In section 4-C, in respect of entertainments held within the jurisdiction (if any local authority where population did n(it exceed 25, 000. tax was levied at a certain percentage of the gross collection capacity per show and the percentage for such levy we...
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