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Documents citing M/S. Mohta Trading Co., Varanasi vs Commissioner Of Sales Tax, U.P. ... on 5 January, 1976

State Of Tamil Nadu vs Popular Thread Factory on 20 December, 1999

To consider the question whether cotton sewing thread retained its characteristic of its being cotton yarn it is relevant to refer to the following observations of the Allahabad High Court in Mohta Trading Co. v. Commissioner of Sales Tax, U.P., Lucknow [1976] 38 STC 11 approved and quoted in Commissioner of Sales Tax, Maharashtra State, Bombay v. Arvind Trading Company [1995] 98 STC 288 (Bom) :
State Taxation Tribunal - Tamil Nadu Cites 24 - Cited by 0 - Full Document

Srinivasa Distributing Agencies vs The State Of Orissa on 29 September, 1980

The revenue preferred a second appeal to the Tribunal challenging the first appellate order. Relying on a decision in the case of Mohta Trading Co. v. Commissioner of Sales Tax, U.P., Lucknow [1976] 38 S.T.C. 11, of the Allahabad High Court, the Tribunal held that cotton yarn and sewing thread are two different commodities and, therefore, sewing thread was not exigible to tax at the rate prescribed under serial No. 3. As there was no special rate prescribed for sewing thread- lower or higher than the general rate-the sales turnover of sewing thread was exigible to tax at the residuary rate of 5 per cent. Accordingly the Tribunal restored the order of reassessment. Thereupon, the assessee moved for the reference.
Orissa High Court Cites 16 - Cited by 10 - Full Document

The Commissioner, Sales Tax vs S/S Ram Narain Pratap Narain Purfumers on 13 March, 2007

2. For the assessment year 1976-77 under Section 21(2) of the U.P. Trade Tax Act (hereinafter referred to as "the Act"), the limitation for making the assessment was four years from the end of the assessment order, which expired on 31.03.1981, therefore, the assessment should be made by 31st March, 1981. The notice under Section 21 of the Act was admittedly not issued within four years i.e. by 31st March, 1981, but was issued on 6th March, 1982 by U.P. Sales Tax (Amendment and Validation) Act, 1983 (U.P. Act No. 16 of 1983), proviso to Section 21(2) of the Act was amended and the limitation to make assessment has been extended upto 31st December, 1982. Relying upon the decision of this Court in the case of M/S Jaiswal Colour Trading Company v. Commissioner of Sales Tax reported in 1987 UPTC 504, Tribunal held that the proceeding under Section 21 of the Act was barred by limitation inasmuch as the amendment was not applicable because the entire proceeding was closed when the amendment was introduced.
Allahabad High Court Cites 5 - Cited by 0 - R Kumar - Full Document

M/S. Hari Oil Mills vs Commissioner Of Sales Tax. on 6 July, 1976

The Judge Revision however was of the opinion that as the account book of the assessee had not been examined from any other angle he consider it desirable to remand the case to the assessing authority. Against the order of remand the assessee moved an application under section 11(1) which was rejected but the question was called by this court by its order dated 20th October, 1972. It has been held in Radhey Krishna Ramji Prasad oil Mills. District Varanasi vs. Commissioner Sales Tax, U.P. (1975 U.P. Tax Cases 42) that an order of remand for consideration of the case by the assessing authority is within the ambit of section 10.
Allahabad High Court Cites 2 - Cited by 0 - Full Document
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