Mahim Patram Private Ltd. Vs Union of India (UOI) and Others
.... t to use goods.- The tax u/s 3-F on the turnover relating to the business of transfer of the right to use any goods for any purpose shall be computed on the net turnover. In determining the net turnover, the amounts specified below shall be deducted if they are included in the gross turnover (a) ...
Supreme Court of India
The Commissioner, Trade Tax Vs S/s Shadi Ram Ganga Prasad Pvt. Ltd.
.... delivered to third party to save the transportation charges. Strangely enough, the Tribunal without adverting to the aforesaid queries raised by the first appellate authority straight away on the basis of sale patti came to the conclusion that the transaction in question were not inter state sale ...
Allahabad High Court
The Commissioner, Trade Tax Vs S/S Ajudhya Distillery
.... ssee had not done all that it could; it could, and should, have preferred an appeal against the order of the learned single judge and persisted in his application for obtaining the Official Liquidator duplicates of the ''C'' Form declarations, as required by Rule 12(3). Since it did not in the face ...
Allahabad High Court
Chaudhary Plastic Bags Vs The Commissioner of Sales Tax
.... d that the plea regarding penalty order having been passed without any application of mind and the at the dictates of higher authorities had not been raised by the revisionist at any point of time. Even before the Tribunal no such plea has been raised. The affidavit of local counsel Sri G.C. Agarwal ...
Allahabad High Court
Sanjiv Fabrics Vs Commissioner of Sales Tax
.... 1957. These Rules have been framed in exercise of powers conferred by Sub-sections (3) and (4) of Section 13 of the Central Sales Tax Act, 1956. Rule 8 of the aforesaid Rules is relevant for the purposes of present case : 9. He argued that the details of the purchases against form C are required ...
Allahabad High Court
Commissioner, Sales Tax Vs Lakshmi Ratan Engineering Works Ltd.
.... e more than one transaction is comprised in one declaration and the total amount thereof exceeds Rs. 5,000. In other words the assessee is entitled to the benefit of this declaration in respect of one transaction only. The question, therefore, will have to be decided by the revising authority afresh ...
Allahabad High Court
Murli Dhar Dharampal Vs The Sales Tax Officer
.... er to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority. ......" Section 13(3). The State .Government may make rules, not inconsistent with the provisions of this Act and the rules made under Sub-section (1), to carry out the ...
Allahabad High Court
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