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1 - 10 of 12 (0.29 seconds)Section 33 in Income Tax Rules, 1962 [Entire Act]
Section 5A in Income Tax Rules, 1962 [Entire Act]
Oversea Mica Exports vs Secretary, Sales Tax Appellate ... on 18 September, 1969
The learned counsel for the petitioner also relied upon Hindustan Metal Works v. Sales Tax Officer [1964] 15 STC 116, Abdul Subhan Saheb and Sons v. Mysore Sales Tax Appellate Tribunal [1965] 16 STC 17, Oversea'Mica Exports v. Secretary, Sales Tax Appellate Tribunal [19.70] 25 STC 425 and Wood Workers and Packing Case Works v. State of Punjab [1971] 28 STC 291.
Amar Hosiery Works vs The State Of Punjab And Ors. on 22 March, 1963
The learned counsel for the petitioner also relied upon Hindustan Metal Works v. Sales Tax Officer [1964] 15 STC 116, Abdul Subhan Saheb and Sons v. Mysore Sales Tax Appellate Tribunal [1965] 16 STC 17, Oversea'Mica Exports v. Secretary, Sales Tax Appellate Tribunal [19.70] 25 STC 425 and Wood Workers and Packing Case Works v. State of Punjab [1971] 28 STC 291.
Balmadies Plantations Ltd. & Anr vs State Of Tamil Nadu on 19 April, 1972
Ltd. v. State of Tamil Nadu [1971] 27 STC 536. This case dealt with a corresponding provision of appeal in the Madras Sales Tax Act. The case supports our construction of Section 38(5) of the Sales Tax Act. However, in the Madras Act there is no provision for reference to the High Court and that is one point of distinction which the learned counsel for the petitioner rightly pointed out.
Article 226 in Constitution of India [Constitution]
Section 5A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax, Madras vs S. Chenniappa Mudaliar, Madurai on 24 February, 1969
These cases are on provisions contained in different Sales Tax Acts which are analogous to the provisions considered in Chenniappa's case [1969] 74 ITR 41 (SC). For the reasons already given, these cases are also distinguishable. Our attention was also drawn to Kamadhenu Metal Rolling Mills (P.)