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Judgment Search Results Home > Cases Phrase: the punjab tax on lotteries act 2005 Year: 1976

Aug 02 1976 (HC)

State of Haryana and ors. Vs. Nanu Mal Amar Nath

Court : Punjab and Haryana

Decided on : Aug-02-1976

Reported in : [1977]39STC497(P& H)

..... for consideration in this appeal under clause x of the letters patent is the connotation of the word 'carpet' as used in the punjab general sales tax act (hereinafter referred to as the act). the respondent-firm is a manufacturer of woollen goods, like blankets, shawls, etc. and also deals in the purchase and sale of ..... carpet'. we also feel that in view of the dictum of the supreme court in karam chand thapar and bros. p. limited v. commissioner of income-tax, calcutta [1971] 80 i.t.r. 167 (s.c.), it was not permissible for the learned single judge to disturb the rinding of fact consistently ..... the word 'carpet', dismissed the appeal, vide order annexure b to the writ petition. a second appeal was carried by the assessee before the sales tax tribunal, haryana, but again without success. the commodity in question was thus determined by all the taxation authorities to be carpet on account of the reasons ..... the disputed commodity was generally spread over the floor over a duree, it should not be deemed to be a carpet. thus, the claim for tax-free sales relating to the carpets amounting to rs. 28,605.47 was disallowed along with some other items, with which we are not concerned in ..... cotton bed sheets. they are registered dealers under the act.2. according to entry 30 of schedule b to the act, as applicable to the .....

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Oct 18 1976 (HC)

Government Medical Store Depot Vs. State of Haryana and anr.

Court : Punjab and Haryana

Decided on : Oct-18-1976

Reported in : [1977]39STC114(P& H)

..... adverting to the arguments raised at the bar, it would be useful to have a look at section 2(d) of the punjab general sales tax act, 1948 :2. in this act, unless there is anything repugnant in the subject or context,-(d) 'dealer' means any person including a department of government who in ..... from 1st april, 1964, to 31st march, 1969, i. e., for the years 1964-65 to 1968-69 ; and(b) under the punjab general sales tax act to produce the account books for 1964-65.7. the accounts officer and the dealing clerk of the petitioner appeared before respondent no. 2 and reiterated ..... for the years 1964-65 and 1965-66, both under the punjab general sales tax act as well as under the central sales tax act. the tax liability, including the penalties imposed for the two years, are as under :1964-65issued under punjab issued under centralgeneral sales tax sales tax act.act.rs. rs.a. taxable turnover 94,20,000 62,20, ..... medical store depot, karnal (hereinafter referred to as the depot) is a dealer within the meaning of section 2(d) of the punjab general sales tax act, 1948 (hereinafter referred as the act) or not is the short point involved in civil writ petitions nos. 1183, 1184, 1795,-1796 and 1797 of 1970, which ..... activities of the depot had brought it within the mischief of the term 'dealer' as defined in section 2(d) of the punjab general sales tax act, 1948, or not. after a great deal of scrutiny and discussion, it was ultimately ruled by the excise and taxation authorities of the erstwhile .....

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Aug 12 1976 (HC)

The State of Punjab and ors. Vs. Anant Ram and ors.

Court : Punjab and Haryana

Decided on : Aug-12-1976

Reported in : AIR1977P& H15

..... vires. section 6 of the punjab gram panchayat act provides for the election of the chairman of the gram sabha and an executive committee to be known as the gram panchayat, from among the members ..... of a learned single judge of this court declaring rule 3 (3) of the gram panchayat election rules, 1960, ultra vires. the state of punjab is the appellant in this appeal. anant ram and damayanti rani filed the writ petition, out of which the appeal arises, making various allegations. according ..... on the vires of rule 3 (3). the learned single judge declared rule 3 (3) ultra vires and allowed the writ petition. the state of punjab has filed this appeal. 2. the first question for consideration is, whether rule 3 (3) of the gram panchayat election rules, 1960, is ultra ..... by an election petition as provided in chapter ii-a. section 101 empowers the government to make rules to carry out the purposes of the act. in exercise of the powers conferred by section 101, the government has made elaborate rules, to regulate the conduct of the elections. provision is ..... returning officer scrutinised the nominations and rejected the nomination papers of shri mohinder singh on the ground that he was in arrears of tax. shri santokh singh randhawa, deputy minister, development, punjab, happened to be camping at the panchayat samiti rest house, batala, on 5th july, 1972. according to the allegation of .....

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Sep 23 1976 (SC)

The Indian Aluminium Cables Ltd. and anr. Vs. the Excise and Taxation ...

Court : Supreme Court of India

Decided on : Sep-23-1976

Reported in : AIR1977SC540; (1977)1SCC120; [1977]1SCR716; [1977]39STC19(SC)

..... then was, delivering the judgment on behalf of a constitution bench of this court adverted to the facts of the case and stated that the registered dealer under the punjab general sales tax act had filed returns for the 4 quarters of the financial year ending on march 31, 1955 as also for the 4 quarters for the financial year ending on march ..... and sold by the petitioner company to state electricity boards in view of the exemption granted generally under section 8(2a) of the central sales tax act read with section 5(2) (a) (iv) of the punjab general sales tax adt, 1948.this writ petition was dismissed in limine by a bench of the high court stating 'reply has been filed. the matter is ..... , 1976 the view of the high court was affirmed and it was held that the sales were not exempt from tax generally within the meaning of section 8(2a) of the central act read with section 5(2) (a) (iv) of the punjab act. the decision of this court is reported in indian aluminium cables ltd. and anr v. state of haryana 38 s ..... or boards by reason of the provisions contained in section 5(2)(a)(iv) of the punjab general sales tax act, 1948 hereinafter referred to as the act. the tribunal decided the matter in favour of the assessee company but the high court of punjab and haryana answered the sales tax reference made at the instance of the revenue against the assessee. the decision of the .....

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Mar 02 1976 (SC)

The Indian Aluminium Cables Ltd. and anr. Vs. the Excise and Taxation ...

Court : Supreme Court of India

Decided on : Mar-02-1976

Reported in : (1976)5CTR(SC)0458B

..... then was, delivering the judgment on behalf of a constitution bench of this court adverted to the facts of the case and stated that the registered dealer under the punjab general sales tax act had filed returns for the 4 quarters of the financial year ending on march 31, 1955 as also for the 4 quarters for the financial year ending on march ..... and sold by the petitioner company to state electricity boards in view of the exemption granted generally under section 8(2a) of the general sales tax act read with section 5(2) (a) (iv) of the punjab central sales tax act, 1948'.this writ petition was dismissed in limine by a bench of the high court stating 'reply had been filed. the matter is covered ..... , 1976 the view of the high court was affirmed and it was held that the sales were not exempt from tax generally within the meaning of section 8 (2a) of the central act read with section 5(2) (a) (iv) of the punjab act. the decision of this court is reported in indian aluminium cables ltd. and another vs. state of haryana.3. the ..... boards by reason of the provisions contained in section 5(2) (a) (iv) of the punjab general sales tax act, 1948 - hereinafter referred to as the act. the tribunal decided the matter in favour of the assessee company but the high court of punjab and haryana answered the sales-tax reference made at the instance of the revenue against the assessee. the decision of the high .....

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Jul 19 1976 (HC)

V.K. Narasimhan Vs. Union of India and ors.

Court : Karnataka

Decided on : Jul-19-1976

Reported in : AIR1977Kant8; ILR1976KAR1357; 1976(2)KarLJ103

..... referred us to the decision of the lahore high court reported in air 1936 lah 102 (harikishan lal v. peoples' bank of northern india ltd.) and punjab high court decision reported in (peoples' insurance company ltd. v. sardul singh caveeshar).8. in the lahore case the question for consideration was as to ..... of andhra) where the question for consideration was as to whether in a revision to the high court in a sales tax matter the provisions of section 64 of the court fees act could be invoked for seeking refund of the court-fees paid on the revision petition.5. lastly, it has been ..... whether the high court in exercise of its powers under section 9 of the letters patent act could transfer to itself the proceedings pending before the insolvency court. chief justice young speaking for the division bench accorded liberal interpretation to the expression ..... this court do not fall in the category of suits, and therefore, in terms are not covered by the provisions of section 64 of the court-fees act. for his aforesaid submission he also (sic) (draws?) sustenance from a full bench decision of andhra pradesh high court reported in : air1961ap86 (sri ..... of section 9 of the letters. patent act, can be treated as civil proceedings and thus a suit which the high court would be competent to transfer to its file under the aforesaid letters patent provision.9. in peoples' insurance co. ltd., (supra) the punjab high court followed the ratio of the .....

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Aug 10 1976 (HC)

Moni Prosad Singh and anr. Vs. State of West Bengal and ors.

Court : Kolkata

Decided on : Aug-10-1976

Reported in : [1977]39STC131(Cal)

..... application being made by the revenue, the following question of law : 'whether, on the facts of the case, the assessee is entitled to registration under section 26a of the income-tax act?' was referred for determination and the nagpur high court answered the question in the negative. in view of the importance of the question, a certificate of fitness for appeal to ..... other valuable consideration including a transfer of property in goods involved in the execution of a contract, but does not include a mortgage, hypothecation, charge or pledge. the central sales tax act, as has been found in the said madras judgment [1968] 21 s.t.c. 72, contains definitions for 'dealer' and 'sale', but it does not provide for a similar extension ..... v. sri murugan electricals, madras t.c. no. 40 of 1960 (madras high court), raju chettiar & bros. v. state of madras [1955] 6 s.t.c. 131 and state of punjab v. jullundur vegetables syndicate [1966] 17 s.t.c. 326 (s.c.), in which the principle as mentioned hereinabove has been enunciated, the determinations as quoted hereinbefore in the said ..... that the transfer of machineries being from the same partners of our partnership business to another partnership business, could not constitute 'sale' within the meaning of the said act.4. the respondent, commercial tax officer, by his determination dated 29th march, 1963, found that the concerns as mentioned hereinbefore were owned by the same partners but the said concerns were two distinct .....

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Mar 08 1976 (HC)

Babu Ram Jagdish Kumar and Co. Vs. the State of Punjab and ors.

Court : Punjab and Haryana

Decided on : Mar-08-1976

Reported in : (1976)5CTR(P& H)297

..... of fixation of rates and it did not give any guidance either under that section or under any other provisions of the act. however, it was held that the punjab general sales tax act (no. 46 of 1948) as amended by the punjab act no. 19 of 1952, providing for fixation of rates at not exceeding two pice in a rupee did not exceed permissible limits ..... of the constitutions of india for the issuance of :(1) a writ of mandamus that the paddy being agricultural produce is exempt under schedule b to the punjab general sales tax act, 1948 (hereinafter to be called the act), and is, thus exempt from purchase tax;(2) a writ of mandamus that the notification dated 15th january, 1968, including paddy in schedule c to the ..... income and expenditure.'6. to implement this purpose, amendments were introduced in various provisions of the principal act. the title of the act was changed from the east punjab general sales tax act to the east punjab general sale or purchase act. previously the definition of 'dealer' as continued in section 2(d) of the act was restricted to the sale of goods only, but by this amending ..... 6 whose gross turnover during the year immediately preceding the commencement of this act exceeded the taxable quantum shall be liable to pay tax under this act on all sales effected after the coming into force of this act and purchases made after the commencement of the east punjab general sales tax (amendment) act, 1958.'20. according to the learned counsel for the petitioner, the decision .....

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Oct 19 1976 (HC)

Jagdish Parshad Aggarwal and Sons Vs. the State of Punjab

Court : Punjab and Haryana

Decided on : Oct-19-1976

Reported in : [1977]39STC86(P& H)

..... product sold by the petitioner does not answer the description of the word 'milk' appearing in item no. 17 of schedule b to the punjab general sales tax act, 1948. the question is, therefore, answered against the assessee and in favour of the revenue. no costs. ..... , sugar, flavouring agent and cashew-nuts. a man in the street, when asked, would not regard the article sold by the petitioner as milk. in commissioner, sales tax, u.p., lucknow v. lucknow co-operative milk supply union ltd., lucknow, [1972] 30 s.t.c. 165, the allahabad high court was concerned with the ..... the original commodity remains the same or not. we, however, feel that if we are to remit the case back to the presiding officer of the sales tax tribunal, it would involve further delay in the decision of the case. we have, therefore, decided to answer the question as now framed by us.4. ..... to us by the presiding officer of the sales tax tribunal, punjab :whether the sale of bottles of milk khaja, which consists of pure milk, sugar, flavour and khaja wherein no manufacturing process is involved in filling these bottles, is milk and the sale thereof is exempt from tax ?2. at the very outset, we would like ..... to observe that the learned sales tax tribunal should not .....

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Oct 13 1976 (HC)

Amrit Roller Flour Mills Vs. Union Territory of Chandigarh

Court : Punjab and Haryana

Decided on : Oct-13-1976

Reported in : [1977]39STC547(P& H)

..... facts and in the circumstances of the case, the sale of wheat products against permits issued by the district food and supplies controller, chandigarh, is liable to be taxed under the punjab general sales tax act, 1948 ?2. apparently, the answer to the question depends upon a finding whether there is any room for consensus to be arrived at between the dealer and the ..... the wheat roller flour mills (licensing and control) order, 1957 (hereinafter referred to as the 1957 order). the petitioner-firm is also registered as dealer under the punjab general sales tax act, 1948 (hereinafter called the act). the petitioner-firm is supplied wheat under the orders of the government of india which it grinds and sells the various products like atta, maida and suji ..... food corporation of india filed a writ petition under articles 226 and 227 of the constitution for a declaration that no sales tax was imposable on any of the transactions right from the stage of procurement of rice under the punjab rice procurement (levy) order, 1958, from the millers and the licensed dealers by the state government or its officers up to ..... recipients of food products or not. the 1957 order has been framed by the central government under section 3 of the essential commodities act, 1955. clause 3 of this order .....

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