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Documents citing Ramji Mal Govind Ram vs Commissioner, Sales Tax on 6 April, 1977

Gupta Grain Merchant vs Commissioner Of Trade Tax on 30 April, 2002

; 1985 UPTC 1060 (Govind Ram Tansukh Rai & Co. v. Commissioner of Sales Tax) where if the assessee had not furnished the required declaration forms in order to be entitled for exemption, the assessee could not file any other evidence which required to be considered by the taxing authorities and Supreme Court in Commissioner of Sales Tax v. Prabhudayal Prem Narain [1988] 71 STC 1 has also relied on [1965] 16 STC 607 (SC) (Kedarnath Jute Mfg. Co. Ltd. v. Commercial Tax Officer) : where "the dealer could claim exemption on the sales to the registered dealer by furnishing the declaration form and unless such declaration forms are furnished, the dealer was not entitled to any exemption and the provisions of this nature was construed as mandatory".
Allahabad High Court Cites 4 - Cited by 0 - R B Misra - Full Document

Ajai Kumar And Company vs Commissioner Of Sales Tax on 4 August, 2000

2. The first appeal filed by the applicant has been dismissed by the Assistant Commissioner (Judicial) by the order dated January 17, 1990. The second appeal filed by the applicant has been allowed by the Tribunal by the impugned order and turnover has been reduced by Rs. 3 lacs only. It may be mentioned here that the applicant did not produce its books of account before the authorities for one reason or the other. In the absence of books of account before the authorities the best judgment assessment was justified. So far as the question of not submitting form III "Ga" is concerned the Tribunal has declined to consider the other evidence produced by the applicant for establishing that the foodgrains worth Rs. 17,68,084 were tax paid purchases. While doing so the Tribunal had relied upon the decision of this Court in the case of Govind Ram Tansukh Rai & Co. v. Commissioner of Sales Tax reported in [1988] 71 STC 4 [App.] ; 1985 UPTC 1060.
Allahabad High Court Cites 3 - Cited by 0 - R K Agrawal - Full Document
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