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Documents citing Mahendra Pratap Ramachandra vs Commercial Tax Officer And Ors. on 24 September, 1964

Sm. Parul Lata Chakravarty vs Commercial Tax Officer And Ors. on 8 February, 1965

In Mahendra Pratap's case C. R. 427 (W) of 1962 I have held that with effect from the 1st of April, 1958,-the date specified in Section 7 of the Act of 1957 Section 5(1) of the Bengal Act, which was in excess of the limit of 2% laid down by the Central Act, became ultra vires and invalid, and remained to be so until that provision was amended by the West Bengal Act XIII of 1959. In respect of the period relevant in the instant case, therefore, the respondents had no power to tax snuff at 5%, according to the Bengal Act, as has been done in the instant case.
Calcutta High Court Cites 18 - Cited by 0 - Full Document

Ujagar Prints Etc vs Union Of India & Ors. Etc on 4 November, 1988

The effect of this provision, as held in M/s Mahendra Pratap Rama Chandra v. Commercial Tax Officer & Others, AIR 1965 Cal. 203 is that "the contents of s. 15 became a part of section 7 from the moment when s. ', was enacted.'' S. 15 of the Central Sales Act applies to "declared" goods as defined in s. 2(c) and enumerated in s. 14 of that Act as being of special importance in inter-state trade and commerce. S. 14 of the Central Sales Tax Act, 1956. enumerates various items of goods among which arc the six items specified in s. 3(1) of the 1957 Act and this list further specifies that they shall have the same meaning as is attached to the respective items in the First Schedule to the Central Excises & Salt Act, 1944 vide items (ii-a),
Supreme Court of India Cites 67 - Cited by 540 - Full Document

Merta Trade And Industries vs State Of Rajasthan And Ors. on 21 May, 2001

30. The question then arises whether the provisions of Section 13A are to be declared outright ultra vires or are to be read down so as to read in conformity with the provisions of the Central Sales Tax Act, 1956. In this connection, there is a conflict of opinion amongst different High Courts. While the Calcutta High Court has taken the view in Mahendra Pratap v. Commercial Taxes Officer (6), that portion of charging section would be repugnant to Section 15(a) of the Central Sales Tax Act and, therefore, will be ultra vires Article 286(3) of the Constitution. Hence, it cannot be given effect to and no tax can be levied on such goods.
Rajasthan High Court - Jaipur Cites 23 - Cited by 1 - H R Panwar - Full Document
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