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Documents citing Kejriwal Electronics Private Limited ... vs Commercial Tax Officer, Manicktala ... on 26 April, 1990

M/S Manglam Yarn Agencies vs A.C.C.T.Spl.Circle Bhilwara on 25 September, 2008

- (1998) 111 STC 420 upholding the decision of West Bengal Taxation Tribunal in Kejriwal Electronics Pvt. Ltd. & Co. V. Commercial Tax Officer (1991) 81 STC 20 (WBTT) [FB] and over ruling the decision of Single Judge of Calcutta High Court in the case of ABN Food & Beverage Pvt. Ltd. V. Assistant Commissioner of Commercial Taxes (1990) 77 STC 339 (Cal.) was distinguishable from the facts of the present case since exemption provisions contained under Section 4AA in West Bengal Act referred to only Section 4 for exemption whereas Section 15 of the Rajasthan Act without reference to any specific provisions for levy of tax, empowered the State Government to exempt fully or partially the assessee from payment of tax on the sale or purchase of any goods, and, therefore, the exemption in the present case under the notification dated 17.9.2001 exempted the assessee from turnover tax also.
Rajasthan High Court - Jodhpur Cites 18 - Cited by 0 - V Kothari - Full Document

Sun Oil Company (P) Ltd. And Anr vs State Of West Bengal And Ors on 22 September, 1998

In this view of the matter, we over-rule the judgment of the learned Single Judge of the Calcutta High Court to the contra in ABN Food and Beverage Private Ltd. V. Assistant Commissioner of Commercial Taxes, South Circle, Calcutta and Ors., (77 STC 339) and approve the conclusion in the judgment of the Full Bench of the Tribunal in Kerjriwal Electronics Private Limited v. Commercial Tax Officer, Manicktala Charge and Ors., (81 STC 20) holding that a small scale industrial unit was not entitled to exemption from payment of turnover tax during me period of the validity of eligibility certificate by virtue of notification issued under Section 4AA of the Act.
Supreme Court of India Cites 4 - Cited by 4 - Full Document
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