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6 judgments · newest first · showing 1–6
The respondent, Fenoplast (P) Ltd., manufactures rexine cloth by coating 100% cotton fabric with PVC resin, plasticizers and fillers. It argued that because cotton constituted only 8% of the finished product, the cloth could not be classified as a "cotton fabric" under Tariff Item 19(III) of the …
The respondents filed writ petitions challenging the extension of the Wealth Tax Act, 1957 to the State of Jammu & Kashmir, arguing that the Act falls under Union List Entry 86, which does not apply to the State under Article 370, and that it should be placed under Entry 97, rendering the extension …
F.S. Gandhi, the deceased, owned several lease‑hold properties in Allahabad. The leases expired in 1958 and 1963 and the Government of Uttar Pradesh served notices to vacate, but the assessee continued to occupy the premises under a month‑to‑month tenancy and collected rent. The Wealth Tax Officer, …
The State of Kerala appealed against the Agro Industrial Trading Corporation, which claimed exemption from sales tax on PVC cloth under item 7 of the Kerala General Sales Tax Act, 1963. The issue was whether the definition of "cotton fabrics" referred to in the Act, taken from the Central Excises …
The petitioner, after being granted a three‑month extension to file his wealth‑tax return, filed it four months later and was levied a penalty of 0.5% of his net wealth for each month of delay under s.18(1)(a) of the Wealth Tax Act, 1957 (as amended by the Finance Act, 1969). He challenged the …
The Commissioner of Wealth Tax, Amritsar appealed against a High Court order that had ruled in favour of Suresh Seth, who had filed his wealth‑tax returns for 1964‑65 and 1965‑66 years several years late. The department had levied penalties under section 18(1)(a) of the Wealth Tax Act, applying …
