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Judgment Search Results Home > Cases Phrase: the punjab tax on lotteries act 2005 Page 5 of about 2,433 results (0.077 seconds)

Oct 17 1973 (HC)

Mulakh Raj Nand Lal Vs. the Excise and Taxation Commissioner and ors.

Court : Punjab and Haryana

Reported in : [1974]33STC42(P& H)

..... taran vide delivery orders mentioned therein. in this certificate it is certified that the manufacturer is carrying on business in the state and shall be liable to pay tax under the punjab general sales tax act, 1948. this is the real certificate that is required and the other certificate issued by the unregistered firm is meant to connect the first certificate with the sale ..... the letters patent against an order of the learned single judge, lies within a very narrow compass. section 5(1) of the punjab general sales tax act, 1948 (hereinafter referred to as the act), provides that subject to the provisions of the act, tax is to be levied on the 'taxable turnover of a dealer' at the rate specified therein. 'turnover', according to clause (i) of ..... sale delivery order no. ..., dated ...2. i am/we are...in the state and shall be liable to the tax under the punjab general sales tax act, 1948, and i/we shall pay tax on the above sale.or the above goods have already suffered tax at the hands of m/s....who are registered dealers in the state holding registration certificate no....and from whom ..... , 1966, reading as under:in exercise of the powers conferred by sub-section (1-a) of section 5 of the punjab general sales tax act, 1948, the governor of punjab is pleased to direct that, with effect from the 1st april, 1966, the tax under sub-section (1) of the said section shall be levied at the first stage of the sale of goods, namely .....

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Aug 21 1997 (HC)

State of Punjab and ors. Vs. Milkhi Ram Oil and Dall Mills

Court : Punjab and Haryana

Reported in : (1998)118PLR103

..... and 15206 of 1994 challenge is to the assessment made by the assessing authority. the petitioners, in the aforesaid writ petitions, have remedy of appeal and revision under the punjab general sales tax act. in view of the existence of alternative remedy, the writ petitions merit dismissal and ordered accordingly.23. resultantly, we accept the appeals and dismiss the writ petitions. no order ..... in dispute and the assessing authority on considering the return submitted by the assessee found the same to be in conformity with the provisions of the punjab general sales tax act, 1948 and thus held that as tax had been paid, there is no demand against the assessee. the counsel argued that no doubt the revisional authority has the power to recall the record ..... , it may be mentioned that in c.w.p. no. 6919 of 1987 challenge is to the order of the presiding officer, sales tax tribunal, under section 21(3) of the punjab general sales tax act, 1948 (for short, 'the act') as well as to the order passed by the assistant excise and taxation commissioner invoking his suo motu powers under section 21(1) of ..... are of the opinion that this view is in conformity with the legislative intention in enacting section 11b of the act.'this provision in the rajasthan sales tax act is in pari materia with the provisions contained in the punjab general sales tax act. on this ground, we are not inclined to interfere with the order passed by the assistant excise and taxation commissioner which has .....

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Nov 20 2001 (HC)

Health-aid Foods Specialist Pvt. Ltd. Vs. State of Punjab and ors.

Court : Punjab and Haryana

Reported in : AIR2002P& H112

..... issued to the peitilioner is at annexure p.1 wiht the writ petition. the petitioner is also registered under the punjab general sales tax act. 1948 and the central sales tax act, 1956 (hereinafter ref. to as the 1948 and the 1956 acts respectively) . 3. under the 1948 act, the milk purchased for making ghee, paneer and butter etc. was, hithertofore, subjected to a purchase ..... second objection was raise'd that prior to july 19, 2000, the petitioner used to pay the purchase tax and the surcharge under sections 5 and 5a respectively of the punjab general sales tax act, 1948. the purchase tax had been abolished and by the impugneed provisions 'a substituted cess has been imposed @ 10 paise per litre on the licensed capacity of the ..... if the declared objectives are achieved. thus, the levy is a 'fee' and not a tax'. 19. it would be useful to notice the relevant provisions of the impugned act at the threshold. the act has been promulgated 'to provide for the creation of the punjab dairy development board, for co-ordination between the organisations engaged in dairy sector, to uplift professional ..... tax @ 4%. a surcharge @ 10% of the purchase tax was also levied under section 5a of the act. 4. on july 19. 2000, the governor of punjab pormulgated punjab dairy development board ordiance, 2000. it was issued to 'provide for the creation of punjab dairy development board for co-ordination between the organisations engaged in .....

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Nov 20 2001 (HC)

Cepham Milk Specialities Ltd. Vs. State of Punjab and ors.

Court : Punjab and Haryana

Reported in : [2002]127STC116(P& H)

..... registration certificate issued to the petitioner is at annexure p1 with the writ petition. the petitioner is also registered under the punjab general sales tax act, 1948 and the central sales tax act, 1956 (hereinafter referred to as 'the 1948 and the 1956' acts respectively).4. under the 1948 act, the milk purchased for making ghee, paneer and butter, etc., was, hithertofore, subjected to a purchase ..... second objection was raised that prior to july 19, 2000, the petitioner used to pay the purchase tax and the surcharge under sections 5 and 5a respectively of the punjab general sales tax act, 1948. the purchase tax had been abolished and by the impugned provisions 'a substituted cess has been imposed at the rate of 10 paise per litre on the licensed ..... if the declared objectives are achieved. thus, the levy is a 'fee' and not a 'tax'.20. it would be useful to notice the relevant provisions of the impugned act at the threshold. the act has been promulgated 'to provide for the creation of the punjab dairy development board, for co-ordination between the organisations engaged in dairy sector, to uplift professional standard ..... cent. a surcharge at the rate of 10 per cent of the purchase tax was also levied under section 5a of the act.5. on july 19, 2000, the governor of punjab promulgated the punjab dairy development board ordinance, 2000. it was issued to 'provide for the creation of punjab dairy development board for co-ordination between the organisations engaged in dairy sector, .....

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May 14 1975 (HC)

Puloke Chandra Paul Vs. Commercial Tax Officer and ors.

Court : Kolkata

Reported in : [1975]36STC98(Cal)

..... under the bengal finance (sales tax) act, by west bengal act (48 of 1950) 'firm' has been deleted by the legislature from the definition of ..... 1973. the petitioner in the said letters also requested respondent no. 1 to cancel the registration certificate under the bengal finance (sales tax) act as well as the central sales tax act. thereafter, on 19th april, 1973, respondent no. 1 called for the production of certain books of account including bank accounts of ..... east punjab. so, under the east punjab act a firm is a dealer within the meaning of section 2(d) of that act.7. 'dealer' has been defined in the bengal finance (sales tax) act in section 2(c). it means any person who carries on ..... c.).6. jullundur vegetables syndicate s case [1966] 17 s.t.c. 326 (s.c.) was under the east punjab general sales tax act. dealer has been defined in section 2(d) of the said act. 'dealer' means any person, firm or hindu joint family, engaged in the business of selling or supplying goods in ..... .) was under the madhya pradesh sales tax act. section 2(d) of the said act defines 'dealer' and a firm has been included in sub-clause (i) of section 2(d).11. therefore it appears that both under the east punjab general sales tax act and the madhya pradesh sales tax act, a firm is a dealer. but .....

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Apr 25 1972 (HC)

Punjab Khandsari Udyog Vs. State

Court : Punjab and Haryana

Reported in : [1973]30STC414(P& H)

..... . mahajan, j.1. the short question which needs determination in this reference under section 22 of the punjab general sales tax act is whether a registered dealer can escape liability to sales tax in respect of purchase of goods used for the manufacture of goods which are tax-free ?2. we are not setting out the questions referred for the simple reason that, in our ..... will have to be answered. the basic question is, whether a certificate issued which runs counter to the provisions of the statute, can nullify those provisions and if the dealer acts on the basis of that certificate he can avoid liability for the contravention of the statutory provisions the learned counsel for the assessee has placed his reliance on the letters .....

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Nov 07 1973 (HC)

The State of Punjab and ors. Vs. Dunlop India Limited

Court : Punjab and Haryana

Reported in : [1974]33STC168(P& H)

..... goods were seized and were released only on payment of rs. 7,000. this was done under section 14b of the punjab general sales tax act, 1948 (hereinafter referred to as the act).3.sub-section (8) of section 14b of the act is to the following effect:where the declaration made under sub-section (3) is false in respect of any particulars mentioned therein ..... , and ors. v.k.p. abdulla and brothers [1971] 27 s.t.c. 1 (s.c.). in that case sub-section (3) of section 42 of the madras general sales tax act, 1959, was under consideration, and that sub-section was in the following terms:the officer-in-charge of the check post or barrier...shall have power to seize and confiscate ..... the goods are sold or not is not incidental or ancillary to the power to levy sales tax.6. this provision was, consequently, quashed.7. a distinction was sought to be made that in the madras act the words were 'seize and confiscate' whereas in the punjab act the power given is only to 'seize the goods'. we have to see the real effect ..... the person affected option to pay in lieu of confiscation -- (a) in cases where the goods are taxable under this act, in addition to the tax recoverable, a sum of money not exceeding one thousand rupees or double the amount of tax recoverable, whichever is greater....5. from the above it is clear that the two provisions were pari materia. their lordships of .....

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Oct 01 1973 (HC)

The State of Punjab and ors. Vs. the Industrial Finance Corporation of ...

Court : Punjab and Haryana

Reported in : [1974]34STC453(P& H)

..... was carrying on the same and that in view of the provisions of section 17 of the punjab general sales tax act, 1948 (hereinafter referred to as the tax act), the authorities were entitled to recover the amount of sales tax from the sale of the aforesaid properties. this contention was rejected by the learned single judge on ..... the learned single judge fell in error in not permitting the contention to be raised on the basis of the provisions of section 17 of the tax act, on the ground that no such plea had been taken in the return. according to the learned deputy advocate-general, it was the case of ..... the corporation filed civil writ no. 2289 of 1972, calling in question the legality and propriety of the aforesaid action of the authorities under the sales tax act.5. the claim in the writ petition was contested on behalf of respondents 1 to 4 on various grounds. the learned single judge, after going through ..... or the lessee was the transferee of the business and as such in their hands also the amount of arrears of sales tax could be recovered. section 17 of the tax act reads as under:17. transfer of business.--where the ownership of the business of a registered dealer is entirely transferred and the ..... the company, which had been transferred to the corporation, were liable to be sold for the payment of the arrears of sales tax under the provisions of section 17 of the tax act, was not tenable and this plea was denied by the department in its return, and in view of the definite stand taken .....

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Dec 17 1985 (HC)

Babu Ram NaraIn Parshad Vs. the Sales Tax Tribunal and anr.

Court : Punjab and Haryana

Reported in : [1987]64STC468(P& H)

..... of crushing of oil-seeds of sarson, toria and til at jullundur and was a registered dealer under the punjab general sales tax act, 1948 (for short, the act). for the assessment years 1961-62 and 1962-63, it submitted the requisite return claiming exemption from tax on the sale proceeds of edible oils. the assessing authority vide two different but similar orders dated january ..... common order dated march 29, 1966, dismissed the petitions as withdrawn. later the joint excise and taxation commissioner exercising powers under section 21 of the act in the light of the supreme court judgment in state of punjab v. sansari mal puran chand [1968] 21 stc 91 (sc), overruling the judgment of this court in ganga ram suraj parkash [1963] 14 stc ..... and preferred two respective revision petitions before the joint excise and taxation commissioner. before these could be disposed of by the said authority, the act was amended and a provision for the appointment of a sales tax tribunal was made and the orders passed by the deputy excise and taxation commissioner were made appealable to the said tribunal. consequently the revisions filed .....

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Jan 28 2009 (HC)

Union of India (Uoi) and anr. Vs. State of Punjab and anr.

Court : Punjab and Haryana

Reported in : (2010)28VST119(P& H)

..... (29a) of article 366 was added with effect from february 2, 1983 in the constitution by the forty-sixth amendment and consequential amendment made by the state of punjab in the punjab general sales tax act would not include the transmission and activation of telephone provided by bharat sanchar nigam limited.2. on the aforesaid issue, a number of writ petitions were filed before ..... , mere charge of the rent or fee as per measured rate system or message rate system cannot be equated with the 'sale of goods' within the meaning of the punjab general sales tax act, 1973.3. against the view taken by a division bench of this court, a number of appeals were filed before the honourable supreme court, which included civil writ petition ..... petition, the union of india has sought a declaration for declaring section 2(h)(iv) of the punjab general sales tax act, 1948 as amended by the act no. 8 of 1987 as ultra vires and a mandamus to the respondent-state and its officers not to act upon the same. a further prayer was made for quashing order dated may 7, 1998 passed by ..... the assessing authority, hoshiarpur imposing sales tax as well as penalty, etc. the fundamental basis for seeking the aforementioned relief was that article 285(1) provides .....

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