Search Results Page
Search Results
1 - 10 of 16 (0.29 seconds)The Central Excise Act, 1944
Section 7 in Delhi Sales Tax Act, 1975 [Entire Act]
Commissioner, Sales Tax, U.P vs Agra Belting Works, Agra on 29 April, 1987
It is difficult for the Court to depart from the reasoning indicated by various judgments of the Supreme Court as indicated in Agra Belting Works case (supra) and more particularly when the later judgment in Kothari Products Limited (supra) the matter was on a different point.
Central Excise Tariff Act, 1985
Delhi Sales Tax Act, 1975
Sales Tax Officer, Sector Ix, Kanpur vs Dealing Dairy Products And Another on 10 May, 1994
"Our attention has been drawn to two judgments of this Court that squarely cover the issue in favor of the appellant-State. They are the judgments in Commissioner, Sales Tax, U.P. v. Agra Beltin'g Works, [1987] 66 STC 1 and in Sales Tax Officer, Sector IX, Kanpur v. Darling Dairy Products [1994] 94 STC 93. In the earlier case it was held that Sections 3A and 4 of the U.P. Sales Tax Act, 1948 were part of the taxing scheme incorporated in that Act and, therefore, where a notification was issued under Section 3A prescribing the rate of tax on goods which had been exempted from tax by an earlier notification under Section 4, it had to be held that the intention was to withdraw the exemption and make the sale leviable to tax at the rate prescribed in the later notification. It was not necessary that a specific or separate notification withdrawing or revoking the notification should be issued. The latter judgment of this Court, on similar facts, followed the earlier judgment".
Additional Duties of Excise (Goods of Special Importance) Act, 1957
Kothari Products Ltd. vs Govt. Of A.P. on 25 January, 2000
18. It was submitted by the learned Counsel for the petitioner that the decision in case of Kothari Products Ltd. (supra) should be followed. We have considered the decision of the Apex Court in Agra Belting Works and other cases. It is required to be noted that even if two judgments of the Apex Court appear to be inconsistent on common issues brought before it in two different cases, it is expected to follow both the verdicts and try as best as possible to resolve the seeming conflict, if any, between the two decisions of the Supreme Court. We have examined all the judgments and we are required to follow the principles laid down by the Courts.