Search Results Page

Search Results

1 - 3 of 3 (0.29 seconds)
Documents citing Babulal And Sons vs The Assistant Commissioner Of Sales ... on 17 November, 1976

Bombay Electric Supply And Transport ... vs State Of Maharashtra on 12 April, 2005

Relying upon the decision of this Court in the case of Babulal and Sons v. Assistant Commissioner of Sales Tax [1978] 41 STC 89, the counsel further submitted that even in the absence of any miscellaneous application filed by the CST, the appellate authority was empowered to pass just and proper order so as to rectify the error in the order passed under Section 52 of the BST Act, 1959. Accordingly, it was submitted that the Tribunal was in error in holding that in an appeal filed under Section 55(6)(c), the powers of the appellate authority are restricted to the issues raised in the appeal.
Bombay High Court Cites 28 - Cited by 0 - J P Devadhar - Full Document

Commissioner Of Sales Tax, Maharashtra ... vs Maharashtra Hardware Stores on 30 March, 1990

The power is limited for assuming jurisdiction to revise the order though once the jurisdiction is properly assumed, there is no further limitation while exercising the power. The above decision is followed by this Court in the case of Babulal and Sons v. Assistant Commissioner of Sales Tax, Nagpur [1978] 41 STC 89 and in Commissioner of Sales Tax, Maharashtra State, Bombay v. Indian Tube Company Ltd. [1981] 47 STC 448. In the present case, we are concerned with the assumption of jurisdiction. Since the method adopted by the Sales Tax Officer for computing the resale claims under section 8(ii) cannot be held to be erroneous, the Assistant Commissioner cannot be said to have acquired valid jurisdiction under section 57.
Bombay High Court Cites 5 - Cited by 1 - Full Document
1