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The District Controller Of Stores, ... vs The Assistant Commercial Taxation ... on 9 December, 1975

11. Thus, the case of the applicant is squarely covered by the aforesaid decision of the Apex Court in the case of The District Controller of Stores, Northern Railway, Jodhpur v. Assistant Commercial Taxation Officer (supra), which is in the case of the applicant itself. After the decision of the Apex Court in the case of the applicant itself, there is no scope of any further argument.
Supreme Court of India Cites 1 - Cited by 66 - K K Mathew - Full Document

Commissioner Of Sales Tax, Madhya ... vs Madhya Pradesh Electricity Board, ... on 26 November, 1968

In the case of Commissioner of Sales Tax, Madhya Pradesh, Indore v. Madhya Pradesh Electricity Board (supra) the Madhya Pradesh Electricity Board was involved in the activity of generation, distribution and supply of electric energy and for such activity, it was held involved in the activity of trade and commerce and is a dealer by Apex Court.
Supreme Court of India Cites 20 - Cited by 60 - A N Grover - Full Document

Andhra Pradesh State Road Transport ... vs The Commercial Tax Officer on 10 March, 1970

In the case of Andhra Pradesh State Road Transport Corporation, Hyderabad v. The Commercial lax Officer, Hyderabad (supra), the Andhra Pradesh High Court found that the activity of the U.P. State Road Transport was not in the nature of trade or commerce and, thus, in respect of sale of discarded vehicle and other scrap, Andhra Pradesh State Road Transport Corporation, Hyderabad has been held not a dealer.
Andhra HC (Pre-Telangana) Cites 4 - Cited by 11 - Full Document

Executive Engineer, Electricity Store ... vs Commissioner, Sales Tax, U.P. on 6 August, 1998

In the case of Executive Engineer Stores, Sonbhadra v. Commissioner of Sales Tax reported in 1992 UPTC 561, relying upon the decision of the Apex Court in the case of The District Controller of Stores, Northern Railway, Jodhpur v. Assistant Commercial Taxation Officer (supra) and also in the case of Commissioner of Sales Tax, Madhya Pradesh, Indore v. Madhya Pradesh Electricity Board reported in 25 STC 188. This Court held U.P. State Electricity Board as dealer in respect of the sale of iron scrap, copper and other goods, while Board was involved in the activity of generation and supply of electricity.
Supreme Court of India Cites 0 - Cited by 3 - S P Bharucha - Full Document
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