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Judgment Search Results Home > Cases Phrase: central sales tax Page 1 of about 73,156 results (0.170 seconds)

Feb 21 2003 (HC)

Mahabir Coke Industries Pvt. Ltd. Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... .1998 was issued. with regard to the stand taken by the petitioner that it had collected rs. 62,88,150.33 from its customers as central sales tax during 1995-96, the answering respondents stated that the central sales tax amount shown to have been deposited for the period from 1.10.1991 to 30.6.1993 (excluding from 1.4.1992 to 30.6.1992 ..... demand, the respondent no. 2 did neither resort to the procedure prescribed under section 65a of the 1993 act not had verified each and every transaction for which allegedly the central sales tax had been collected by the petitioner, the same is illegal, arbitrary and without jurisdiction. thirdly, the impugned orders are, following a purported assessment under section 17(4) of the 1993 ..... by notice dated 30.7.1997 to furnish the detailed addresses of the sellers of raw material (coal) along with their central sales tax registration numbers. it was also directed to provide a copy of the order of supply of coal placed with the seller by the petitioner. the necessary informations were furnished to ..... any opportunity to it to go through the books of account and to explain the position. it was further pointed out that the charge against the petitioner of having collected central sales tax from the assessment year 1990-91 to 1996-97 clearly revealed that it was framed in a wholly mechanical manner and without application of mind. the petitioners was thereafter directed .....

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Jun 01 2004 (HC)

North East Pure Drink Pvt. Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... laboratory, hospital and general furnishings and fittings, medical supplies, stationery, tyres and tubes for motor vehicles, cane baskets, etc., should be specified under section 8(3)(b) of the central sales tax act, 1956 in the registration certificate issued to the assessee. the apex court held that the petitioner in that case being engaged both in mining operations and in the manufacturing ..... cotton spinning & weaving mills co. ltd. [1965] 16 stc 563 the apex court interpreting the expression 'in the manufacture of goods' in section 8(3)(b) of the central sales tax act, 1956, observed that it normally encompasses the entire process carried on by the dealer of converting raw materials into finished goods. where any particular process is so integrally connected ..... facilitates the conduct of the business of manufacture will be included within rule 13.13. in the instant case also, the petitioner placed reliance on rule 13 of the central sales tax (registration and turnover) rules, 1957 in its plea that it had imported visicoolers and stabilizers as was permitted by rule 13 and accordingly issued 'c' form towards purchase ..... no evidence/materials. the concurrent findings of fact cannot be lightly interfered with in absence of any materials warranting the same. the object of section 10(b) of the central sales tax act, 1956, is to protect the revenue by preventing misuse of registration certificate and construing the same in the manner as the petitioner had urged would defeat the object .....

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Aug 10 2007 (HC)

Afcons Infrastructure Ltd. and Hindustan Construction Co. Ltd. Vs. Sta ...

Court : Guwahati

..... into, and export out of, the territory of india. it is in exercise of the authority under article 286 that the central sales tax act, 1956, has been enacted.11. as the central sales tax act, 1956, has been enacted by the parliament in exercise of its powers under article 286, it logically follows that ..... a law imposing tax on such a deemed sale which constitutes a sale in the course of inter-state trade or commerce under section 3 of the central sales tax act or an outside sale under section 4 of the central sales tax act or sale in the course of import or export under section 5 of the central sales tax act. so ..... of stc), observed:37. for the reasons aforesaid, we are of the view that even in the absence of any amendment having been made in the central sales tax act (after the forty-sixth amendment) expressly including transfers of property in goods involved in the execution of a works contract, the provisions contained in sections ..... in that law. it is in exercise of the power conferred by article 286(3) that the parliament has enacted sections 14 and 15 of the central sales tax act, 1956. no law has, however, been made by the parliament in exercise of its power under article 269(3).25. dealing with the ..... under article 269(3) and since no law has been made so far by the parliament under article 269(3), the restrictions, imposed by the central sales tax act, 1956, which stand enacted by virtue of the parliament's power under article 286(2), are not applicable to transfer of property in .....

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Jan 18 2000 (SC)

Commissioner of Sales Tax, M.P. Vs. Madhya Bharat Papers Ltd.

Court : Supreme Court of India

Reported in : AIR2000SC667; JT2000(1)SC174; 2000(1)SCALE148; (2000)2SCC15; [2000]1SCR262; [2000]117STC547(SC)

..... specified in column (1) shall der the madhya located in a district specified continue to furnish the prescribed re- pradesh general fled in category 'a' of part- turns under the central sales tax act, sales tax act, 1958 ii of the annexure, up to 1956 (no. 74 of 1956), and shall produce (no. 2 of 1959) and the date on which period before the assessing ..... employed in the first column of the notification should be understood as meaning the registration under sub-section (1) of section 7 of the central sales tax act; registration under sub-section (2) of section 7 of the central sales tax act is not covered by the expression and is of no relevance for the purpose of claiming exemption under the notification.7. section 7 of ..... of his holding the eligibility certificate by entering into the question of the respondent's registration whether it was under sub-section (1) or (2) of section 7 of the central sales tax act. feeling aggrieved the revenue has come up in appeal before this court.6. it was submitted by the learned counsel for the appellant that on a full reading of ..... of one of the conditions laid down in the said notification for eligibility, although he was not holding a registration certificate under sub-section (1) of section 7 of the central sales tax act, 1956.5. the high court of madhya pradesh has answered the question in favour of the respondent-assessee forming an opinion that the eligibility certificate issued by the directorate .....

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Aug 23 1990 (HC)

Assam Oil Company Limited Vs. Commissioner of Taxes

Court : Guwahati

..... questions are : (1) whether, on the facts and in the circumstances of the case and on a true and correct interpretation of sections 2(g), 3 and 6 of the central sales tax act, 1956, the board of revenue was justified in law in holding that the despatches in question made by the assessee to the three oil companies amounted to ..... five above-noted references by the assam board of revenue (hereinafter referred to as 'the board'), under section 32(4) of the assam sales tax act, 1947 (hereinafter referred to as 'the assam act'), read with section 9 of the central sales tax act, 1956 (hereinafter referred to as 'the act'), which raise the same three questions, were heard together and the questions referred are ..... by the assessee to the companies outside the state of assam.6. the main question, therefore, is that whether there was 'sale' within the meaning of section 2(g) of the act.section 2(g) of the central sales tax act reads : 'sale, with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or ..... and since no monetary consideration had been obtained by the agent for the said goods from the companies the transaction could not be sale. it was contended that the expression 'any other valuable consideration' in section 2 of the central sales tax act had to be confined to mean only transactions like hundi, etc., and could not cover exchange of goods.9. we think .....

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Sep 14 2010 (SC)

State of KarnatakA. Vs. Azad Coach Builders Pvt. Ltd. and anr.

Court : Supreme Court of India

..... or purchase of any goods preceding the sale or purchase occasioning export of those goods out of the territory of india shall also be deemed to be ..... is whether an assessee (local manufacturer) is eligible to get exemption under sub-section (3) of section 5 of the central sales tax act, 1956 (for short `cst act'), if the penultimate sale effected in favour of the exporter is inextricably connected with the export of goods outside the territory of india.2. this ..... of or by import which would not be covered by the exemption provision of section 5(2) of the central sales tax act. the court further noticed that a sale or purchase can be treated to be in the course of import if there is a direct privity of ..... sales tax and there would be a corresponding increase in the price of the goods. this would make our exports uncompetitive in the fiercely competitive international markets. it is, therefore, proposed to amend, with effect from the beginning of the current financial year, section 5 of the central sales tax act to provide that the last sale ..... of raw goods made by the appellants after which the cashew kernels were extracted and exported to foreign countries could be subjected to the state sales tax act. the court elaborately examined, in what manner the raw cashew nuts were processed. after getting the detailed report from the high court .....

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May 10 2007 (HC)

Shybun Lyngdoh Vs. State of Assam and ors.

Court : Guwahati

i.a. ansari, j.1. the petitioner is a registered dealer of coal under the central sales tax act, 1956, having its registered office in the state of meghalaya, and procures orders for supply of coal from various customers outside ..... dispatch to other states, such as punjab, haryana, etc. the writ petitioner's grievance is that while making such sales in the course of inter-state trade and commerce, the petitioner pays necessary sales tax in the state of meghalaya and also deposits necessary royalty, payable to the directorate of mineral resources, meghalaya, but ..... respondent no. 3, namely, superintendent of taxes, jagiroad check-post, which falls in assam, has not been allowing the petitioner ..... , inter alia, interim directions, which read as under:in the interim, we further provide that in the case of the present petitioner, if the sale or transport of coal in the course of inter-state trade in which the coal is passing through the state of assam, the respondent authorities shall not ..... how such a formulation can best be made should be left to the administrator to decide.9. from a dispassionate reading of the above observations made in sale-mfort khonglah [2007] 7 vst 38 (gauhati), what clearly emerges is that though no specific or express provision in sub-section (4) of section .....

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Jun 05 2004 (HC)

Megha Assam Coal Mines (India) Ltd. and anr. Vs. State of Assam and or ...

Court : Guwahati

..... ii of the scheme, it is more than abundantly clear that the following are, as correctly contended by the petitioners, the conditions for grant of exemption from payment of sales tax under the central sales tax act : (i) the dealer must have an eligible industrial unit falling under any of the above categories of part i, namely, a, b and c.(ii) the dealer ..... of eligibility certificate, in the present case, is without jurisdiction and void ab initio under the scheme of 1995, for the purpose of granting exemption from payment of state sales tax and the central sales tax, whether the meaning of the word 'manufacture' shall be interpreted differently ?20. before entering into the question as to whether the cancellation of the eligibility certificate granted to ..... the scheme, dr. saraf has submitted that from the contents of part ii, it will appears that the following are the conditions for grant of exemption from payment of sales tax under the central sales tax act : - (i) the dealer must have an eligible industrial unit falling under any of the three categories, namely, categories a, b or c described in part i of ..... manufactured within the meaning of section 2(22) of the agst act, 1993. what, however, mr. sharma insists is that so far as the exemption from payment of the central sales tax is concerned, the end product manufactured by an eligible industrial unit must be, as is understood in common parlance, substantially different from the raw material used for manufacturing such product .....

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Jul 19 1999 (HC)

Larsen and Toubro Ltd. and ors. Vs. State of Bihar and ors.

Court : Patna

..... goods which are not taxable in view of sections 3, 4 and 5 of the central sales tax act and goods covered by sections 14 and 15 of the central sales tax act as well as goods which are exempt from tax under the sales tax legislation of the state. the value of goods involved in the execution of a ..... dunkerley case [1993] 88 stc 204 (sc)--first, the provisions of sections 3, 4 and 5 as well as sections 14 and 15 of the central sales tax act are applicable to transfer of property in goods involved in the execution of works contract falling within the ambit of article 466(29a)(b) of the ..... make a law imposing tax on such a deemed sale which constitutes a sale in the course of inter-state trade or commerce under section 3 of the central sales tax act or an outside sale under section 4 of the central sales tax act or sale in the course of import or export under section 5 of the central sales tax act. so also ..... state trade or commerce or outside the state or in course of import, and whether they are declared goods under sections 14 and 15 of the central sales tax act. it is submitted that entry 54 of list ii authorises the state legislature to make law subject to restrictions as contained in entry 54 ..... be ultra vires. while one of the learned judges (s. roy, j.) constituting the majority held the provision to be ultra vires section 15 of the central sales tax act, 1956, the other learned judge (s.b. sinha, j.) held that as no guidelines had been laid down and no machinery had been provided .....

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Jul 22 2003 (HC)

Buishi Yada Motors Vs. State of Arunachal Pradesh and ors.

Court : Guwahati

..... purchase of goods, which take place outside the states and in the course of inter-state trade and commerce. from a careful perusal of the provisions of the central sales tax, act, 1956, tax on sale or purchase of goods in the course of inter-state trade and commerce is payable by a person, who carries on the business as defined in section 2(a ..... the state has been imposed. such a ban, points out dr. saraf, is wholly contrary to the constitutional scheme of taxation and also in violation of the provisions of the central sales tax act of 1956. referring extensively to the provisions of the constitution, particularly, to articles 301, 302, 303 and 304, dr. saraf has submitted that the constitution envisages free trade and ..... fact that the government of arunachal pradesh has issued, in exercise of its powers under navnitsection 8(5)(b) of the central sales tax act, 1956, notification, dated 7th may, 2001 (annexure a) reducing the rate of central sales tax to 2% in respect of sale of various kinds of motor vehicles by any dealer to any person in course of inter-state trade and commerce and ..... . r. sarkar, reported in 11 stc 655, wherein the apex court held as under : 'transaction of sale is subject to tax under the central sales tax act, 1956, on the completion of the sale and a mere contract of sale is not a sale within the definition in section 2(g). a sale being, by definition,transfer of property, becomes taxable under section 3(a) if the movement of .....

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