Joshi, S.T.O. Gujarat Etc. Etc vs Ajit Mills Ltd., Ahmedabad & Anr. Etc. ... on 31 August, 1977
Equivalent citations ... JOSHI, S.T.O. GUJARAT ETC. ETC.
Vs.
RESPONDENT:
AJIT MILLS LTD., AHMEDABAD & ANR. ETC. ETC.
DATE OF JUDGMENT31/08/1977
BENCH:
KRISHNAIYER
Mangt.Of M/S Sonepat Coop.Sugar Mills ... vs Ajit Singh on 14 February, 2005
Equivalent citations: AIR 2005 SUPREME COURT ... PETITIONER:
Mangt.of M/s Sonepat Coop.Sugar Mills Ltd.
RESPONDENT:
Ajit Singh
DATE OF JUDGMENT: 14/02/2005
BENCH:
N. Santosh Hegde
case of R. S. Joshi, Sales Tax Officer, Gujarat v. Ajit Mills Limited . The submission of Mr. Jetly, the learned counsel for the department ... made, occurs. In R. S. Joshi, Sales Tax Officer, Gujarat v. Ajit Mills Limited , the Supreme Court had to consider the validity of section
Supreme Court in R. S. Joshi, Sales Tax Officer, Gujarat v. Ajit Mills Limited . Before we come to this decision, it may be mentioned that ... assessee which was not exigible as a tax. In Ajit Mills ' case , the question was of the vires of sections
Hyderabad [1964] 15 STC 403 (SC), and R. S. Joshi v. Ajit Mills Limited [1977] 40 STC 497 (SC). We should remind ourselves that ... brought out by the Supreme Court in its latter decision in Ajit Mill 's case [1977] 40 STC 497 (SC) in the judgment
Kishan Mal Oil Cotton
Ward - 1(3), Bathinda & Ginning Factory, Ajit Mill
Road, Ramura Phul
(Appellant) (Respondent ... Kishan Mal Oil Cotton Vs. Income Tax Officer
& Ginning Factory, Ajit Mill Ward - 1(3), Bathinda
Road, Ramura Phul
(Appellant) (Respondent
Ajit Mills AIR 1977 SC 2279
approved.
74
Shiv Shankar Dal Mills v. State of Haryana AIR 1980 SC
1037 followed.
orient Paper Mills Limited ... State of Orissa [1962]
SCR 549, R.S. Joshi v. Ajit Mills AIR 1977 SC 2279 relied
upon.
Kewal Krishan Puri v. State of Punjab
Steel Tubes Limited Vs. CIT , ( 1994)
210 ITR 358, CIT Vs. Ajit Mills Limited , (1994) 210 ITR 658
and the two judgments of the Andhra ... Karnataka High Court, in CIT vs.
Ajit Mills Limited , ( 1994) 210 ITR 658, Gujrat Steel Tubes
Ltd., vs. CIT , (1994) 210 ITR 358 of Gujarat
Joshi, Sales Tax Officer, Gujarat and Others v. Ajit Mills
Limited and Another [(1974) 4 SCC 98], while interpreting the Bombay
Sales Tax Act providing ... Industries Ltd. v. Union of India [(1997) 5
SCC 536] noticed Ajit Mills (supra) in the following words :
"50. We may at this juncture
Joshi, STO v. Ajit Mills Ltd. [1977] 40 STC 497; AIR 1977 SC 2279.
Mr. Mahajan, on the other hand, relies on the following cases ... that by Krishna Iyer J. in R. S. Joshi, ITO v. Ajit Mills Ltd. [1977] 40 STC 497; AIR 1977 SC 2279, in the following
