131 The assessee’s plea, in brief, is that he is not the first or earliest of the successive dealers of the disputed turnover, and, therefore, if he had sold the goods intrastate, no tax would have been levied on him. It provided “(1) The tax payable by any dealer under this Act shall be levied and collected in the appropriate State by the Government of India in the manner provided Revenue Lawyers in Chandigarh subsection (2). The major portion of the large fleet of vessels Civil Lawyers in Chandigarh which the companies carried on their business remained in common use for traffic origaniting in Pakistan and for traffic originating in West Bengal and Assam, so that no appreciable part of the fleet could be classed as being in use specifically in one country or the other.
Three categories of claims mentioned in s. Section 20 prescribes the usual bar to certain proceedings, and section 21 refers to. “Applying the principles on which compensation is assessed, I have come to the conclusion 186 that the purchaser was entitled to be paid interest on all the moneys paid by him to the Government, with respect to stores taken back by the Government, fight from the date of pay- ment up to the date on which moneys were returned. Pai seeks support for his contention that the sales office is independent of the factory, mainly in the rules and practice in connection with the recruitment, control and discipline of man-power.
the limitation of certain suits and prosecutions. and section 18 deals with offences and penalties. The main traffic of the company Civil Advocates in Chandigarh the years 1949 to 1952 was as before, namely, (a) traffic within India; (b) traffic with’ 457 Pakistan and (c) traffic between India and Pakistan. The respondent complies were carrying on transport business in the eastern part of the country in co-operation with each other, which continued even after the partition of India. On appeal by special leave, the main controversy between the parties in this Court was whether, the Full Bench Formula has to be applied on the basis of the overall results of the companies operations in India and Pakistan or on the results of the operaeions india only.
In effect, it provides that the acts done under Bihar Act 17 of 1950 shall be deemed to have been done under this Act. 100/- per month for herself and at the rate of Rs. The documents, including letters of appointment and standing orders, which have been produced undoubtedly show that the company has kept these matters distinct and separate between the factory and the sales office. This I find on the evidence to be 0 per cent per annum.
If in resisting the said claim, the employer ,makes several defences, all those defences will have to be tried by the Labour Court under sub-s. The workmen’s claim was rejected by the Tribunal and the order was confirmed by the Labour Appellate Tribunal. The workmen claimed bonus for all the four years and the dispute was referred to the Industrial Tribunal. 6, and the point at which a turnover is taxed has nothing to do with the man- ner of calculation of tax.
The finding is a concurrent finding of fact the correctness whereof cannot ordinarily be questioned in a revision petition in the High Court. Section 19 deals with compounding of offences. that is why the only question argued before the Chandigarh High Court Civil Lawyers Court was that of jurisdiction. ” Section 9 provided for levy and collection of tax. Section 23 is important. (2) is broad enough:I to take in all cases where a workman claims some benefit and wants the said benefit to be computed in terms of money.
33C(2)and in that sense s. Section 22 confers power on the State Government to make rules. The appellants main contention was that assuming that the operation in India and Pakistan formed parts of one integrated industrial activity, a way should still he found for separating the two sets of operations for the purpose of the application of the Full Bench Formula. The rate of such interest has to be the same as the rate at which the purchaser paid interest to his bankers. “The tax payable by any dealer in any case not falling within sub-section (1) in respect of the sale by him of any goods in the course of inter-State trade or commerce shall be calculated at the same rates and in the same manner as would have been done if the sale had, in fact, taken place inside the appropriate State and for the purpose of making any such calculation any such dealer shall be deemed to be dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law.
The reply of the Department is that this is true but under the Central Act he is liable to be taxed because of s. As we have held that the view accepted by the High Court was wrong, we set aside the order of the High Court and restore that of the Magistrate First Class, Ludhiana. 50/- per month Civil Advocates in Chandigarh for the maintenance of her minor child. It is also clear that separate muster rolls are maintained for the factory and the sales office, though it must be pointed out that a few workmen are common.
The Additional Sessions judge, on a reconsideration of the evidence, accepted the finding of the learned Magistrate and confirmed the quantum of maintenance awarded by him. 33C(1) can be only those claims which are referrable to Revenue Advocates in High Court settlement, award or the relevant provisions of Chapter V-A, but those limitations are not to be found in s.