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Documents citing Tata Engineering And Locomotive ... vs Pimpri-Chinchwad Municipal ... on 3 August, 1984

State Of Gujarat vs Hindustan Coca Cola Beverages Pvt. Ltd on 1 October, 2025

24. Reliance placed on T. Stanes & Co. Ltd. (supra) is misconceived. The question involved therein related to interpretation of Section 22 of the Tamil Nadu General Sales-tax Act. The said Section stipulates that no person, who was not a registered dealer would collect any more tax and no registered dealer shall make any such Page 79 of 88 Uploaded by JYOTI V. JANI(HC00213) on Wed Oct 15 2025 Downloaded on : Sat Oct 18 03:01:18 IST 2025 NEUTRAL CITATION C/TAXAP/2177/2010 JUDGMENT DATED: 01/10/2025 undefined collection, except in accordance with the provisions of the Act and the rules. The proviso stipulated that the sub-section would not apply to collection of an amount by a registered dealer towards an amount of tax already suffered under the Act in respect to the goods, the sale or purchase price of which was controlled by any law in force.
Gujarat High Court Cites 18 - Cited by 0 - B D Karia - Full Document

Hindustan Petroleum Corpn Ltd vs Okha Gram Panchayat on 23 September, 1993

An example of such a provision is Rule 28(2)(b) of Maharashtra Municipalities (Octroi) Rules, 1968, referred to in the decision of this Court in Tata Engineering and Locomotive Company v. Municipal Corpn., Thane1. The rule provided that if the goods entering a local area are not exported within six months, refund will not be allowed even if the goods are exported as a fact. Dealing with the said rule and other allied rules, this Court said: (SCC p. 391, para 30) "Compliance with the procedure prescribed in the Rules for filing claims of refunds are not conditions precedent for the right or eligibility for refund or the liability to refund but are provisions regarding proof of export of the goods imported and are not meant to be exhaustive either. They are to be interpreted and understood in that sense. The object of the Rules fixing a period of limitation for export however is different. The export cannot be put in perpetual doubt and the goods may be considered to have come to a repose if they were not exported within a particular period provided in the Rules."
Supreme Court of India Cites 9 - Cited by 0 - B P Reddy - Full Document
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