13 Sep
1955

THE STATE OF BOMBAY V/S JOHARIMAL AMRITLAL NEMANI

REVISION APPLICATION

[1] This is a revision application against the order of the Additional Collector of Sales Tax dismissing an application for revision of the order made by the Assistant Collector of Sales Tax, on the ground that though the applicants were required to make a payment of Rs. 200 with...

12 Sep
1955

THE STATE OF BOMBAY V/S FRIENDS UNION JOSHI CLUB

REVISION APPLICATION NO 103 OF 1955

[1] The applicants run a boarding house in which they keep boarders as well as serve meals to casual customers. The applicants have contested the finding of the authorities below that the price of each meal served to the boarders should be taken as more than Re. I, i.e., that the...

26 Jul
1955

THE STATE OF BOMBAY V/S JAIN STORES OF BOMBAY

REVISION APPLICATION

[1] This is an application for revision of an order of the Collector of Sales Tax refusing to condone the delay in filing a revision application before him, and accordingly dismissing the said revision application on the ground of limitation. The rivision application filed before...

25 Jul
1955

THE STATE OF BOMBAY V/S TRAMBAKLAL RATILAL

REVISION APPLICATION

[1] In this case the applicants made an application to the Collector of Sales Tax under Clause (d) of Section 27 of the Bombay Sales Tax Act of 1953 in respect of a transaction of sale of a certain kind of cloth which is used for the purpose of book binding. The Assistant Collect...

01 Jul
1955

THE STATE OF BOMBAY V/S INTERNATIONAL RADIO CO

REVISION APPLICATION

[1] The applicants deal in radios, their spare parts, gramophones, refrigerators and what have been variously described as X-ray machines, apparatus for taking X-ray photographs, X-ray equipments and X-ray apparatus by the authorities below. The point in dispute in this applicati...

01 Jan
1900

V/S

ORDER

G.P. Agarwal, Member (J)[1] The appeal in hand which was originally a Revision Petition before the Government of India stands statutorily transferred to this Tribunal to be dealt with as an appeal, is directed against the Order-in-Revision No. 7 of 1980, dated 31.7.80 passed by t...

01 Jan
1900

V/S

APPEAL

K. D. Mankar, Member (T)[1] The instant two appeals, one from the manufacturer (Appellant No. 1) and the other from the Director (Appellant No. 2) are directed against a common order in appeal. [2] Hence, these are taken up together vide the impugned order, the duty of Rs. 2,55,...

01 Jan
1900

V/S

Appeal E/1923; 2235; 2236; 2237 And 2238/03 [Arising Out Of Order-In-Appeal

C. Satapathy, J.[1] Heard both sides. The Commissioner (Appeals) has allowed refund to the respondents amounting to Rs. 52,913/-and Rs. 49,223/- respectively. The relevant notification allows such refunds subject to the condition that drawback is not availed by the claimant. It i...

01 Jan
1900

V/S

M. Santhanam[1] The Revenue has filed this appeal against the order-in-appeal dated 26.8.1982, passed by the Appellate Collector, Central Excise, Madras. [2] The respondents manufacture inter alia latex foam sponge into specific shapes and sizes as per consumers specifications a...