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Case Law
Commissioner Of Sales Tax Orissa & Anr. VS. M/s. Halari Store Etc.
Recurso nº 13758, Ponente S.P. Bharucha,v.N. Khare
PETITIONER: COMMISSIONER OF SALES TAX ORISSA & ANR. Vs. RESPONDENT: M/S. HALARI ......he following Judgment of the Court was delivered: J U D G M E N T These appeals by special leave, raise the question "whether the Commissioner of Sales Tax, suo motu can revise under clause (a) of Sub-...
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Case Law
Commissioner Of Sales Tax, Orissa And Anr. VS. Jagannath Cotton Company And Anr.
Recurso nº 10677, Ponente Jeevan Reddy
PETITIONER: COMMISSIONER OF SALES TAX, ORISSA AND ANR. Vs. RESPONDENT: JAGANNATH ...... (J) CITATION: 1995 SCC (5) 527 JT 1995 (5) 569 1995 SCALE (4)584 ACT: JUDGMENT: J U D G M E N T The appeals are preferred against a common judgment of the Orissa High Court in five writ petitions. All the five ...
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Case Law
Commnr.Of Sales Tax, Orissa & Ors VS. Crown Re-roller (P) Ltd. & Ors.
Recurso nº 28705, Ponente S.B. Sinha
CASE NO.: Appeal (civil) 1215 of 2007 PETITIONER: Commnr.of Sales Tax, Orissa & RESPONDENT: Crown Re-roller (P)...... Indisputably, the State of Orissa made an industrial policy wherefor a resolution ...
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Case Law
The Orient Paper Mills Ltd. VS. The State Of Orissa And Others(And Connected Appeal)
Recurso nº 4276, Ponente Shah
The appellants who were registered as dealers under the Orissa Sales Tax Act, 1947, used to collect sales tax from the purchasers on all sales effected by them including sales to dealers in other states. They were assessed to and paid tax on their turnover which included sales outside the State of Orissa, but after the decision of this Court in State of Bombay v. The 'United Motors (India) Ltd., [1953] S.C.R. 1069, they applied under s. 14 of the Act for refund of tax paid on the grou...
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Assessment orders were passed by the Sales Tax Officer allowing the deductions of two amounts claimed by the respondent-dealer under s. 5(2)(a)(ii) of the Orissa Sales Tax Act in respect of goods sold to a registered dealer. The respondent-dealer filed appeals to the Assistant Collector Sales Tax, challenging the assessment on grounds which were not relevant and against those decisions revisions were filed by the dealer. While the revisions were pending the Orissa Sales Tax Act was am...
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In the course of assessment to sales tax for the last two quarters of 1957 under the Orissa Sales Tax Act, 1947 on the sales of iron and steel goods, the assessee company claimed a deduction from its gross turnover of an amount representing central sales-tax collected by it from purchases and paid over to the central sales-tax authority. This claim was disallowed by the Sales Tax Officer and the Collector of Sales-tax confirmed this decision. However, on appeal, the Sales Tax Tribunal h...
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Case Law
Messrs. Burmah Construction Co. VS. The State Of Orissa And Ors.
Recurso nº 4083, Ponente Shah
The appellant who executed works contracts was assessed to sales tax for quarters ending June 30, 1949, to March 31, 1954, and paid the tax. On August 9, 1954, the appellant filed a writ petition before the High court for a declaration that the provisions of the orissa Sales Tax Act, 1947, permitting levy of sales tax on works contracts were ultra vires, for a declaration that the assessments were illegal and for a refund of the amount paid as tax the High court declared that the asse...
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Case Law
The State Of Orissa VS. Dabaki Devi And Others(And Connected Appeals)
Recurso nº 3423, Ponente Sarkar
The respondents were assessed to sales tax under the provisions of the Orissa Sales Tax Act, 1947, by the Sales Tax Officer, who rejected their claim to certain deductions from their taxable turnover, but, on appeal, the Assistant Collector allowed the claim. The Collector of Sales Tax, however, acting under s. 23(3) of the Act revised the orders of the Assistant Collector by raising the taxable turnover allowed by him to be deducted. The respondents moved the High Court of Orissa under...
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Case Law
Endupuri Narasimham And Son VS. The State Of Orissa And Others
Recurso nº 4296, Ponente Aiyyar
The petitioner who was a,-registered dealer under the Orissa Sales Tax Act, 1947, was carrying on the business of purchasing and reselling castor seeds, etc., in the State of Orissa. Under a declaration given by him for the purpose of obtaining his registration certificate the goods purchased by him in Orissa were to be resold in that State. He purchased certain commodities inside the State but in contravention of his declaration sold, the goods to dealers outside the State. The Sale...
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Section 29-A of the U.P. Sales Tax Act, 1948 inserted by s. I7 of the U.P. Taxation Laws (Amendment) Act, 1969 pro- vided for refund of the amount, realised by a dealer as tax on sale of goods and deposited under sub-s.(4) or sub-s.(5) of s.8-A of the Act, to the person from whom such dealer had actually realised the same, and to no other Coal became a taxable commodity under the U.P. Sales Tax Act for the first time on 1st October 1965. The appellants, who were registered as dealers in co...
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