Commercial Tax Officer Vs. C.P.D. Computer Peripheral Devices Private Limited and ors.

Decided On : Sep-02-2008

Court : Chennai

LAW: Article 226 of the Constitution, Section 38, the TNGST Act', Act 42 of 1992, Constitution, Section 38, the TNGST Act, the TNGST Act, Act No, The TNGST Act, Section 2, Section 11, Section 12, Section 16, the TNGST Act, Section 36, Section 37, Section 34, Section 38, Section 36, the TNGST Act, Section 3, the TNG ST Act, the TNGST Act, Act No, Article 323B, Section 6 of the Act, Section 23, Section 24, Section 39, the TNGST Act, Section 6, the TNGST Act, Act 34 of 2004, Section 3 of the Act No, the TNGST Act, the TNGST Act, Section 36, the TNGST Act, Section 42 of 1992 Act, the TNGST Act, Section 42 of 1992 Act, Section 24, the TNGST Act, Act No. 34 of 2004, Section 24, the TNGST Act, Sections 37, Section 39, Section 39, Sections 37, the TNGST Act, Section 24, Section 2, Section 2, Section 32, Section 34, Section 36, Section 36, Article 323B, Constitution, Section 2, Section 31, Section 30, Section 2, Article 323B, Constitution, Section 38, Section 38, Section 34, Section 37, Section 38, Section 39, Section 52, the Finance Act, Section 3 of the Finance Act, Section 2, Section 2, Section 10C, Section 10B, Article or thing on or after the 1st day of April, 1998, Section 89, the Finance Act, the TNGST Act, Section 24, the TNGST Act, the TNGST Act, State Act, the TNGST Act, the TNGST Act, Section 39, the TNGST Act, Section 39, the TNGST Act, The TNGST Act, Section 39, the TNGST Act, Section 38A, the TNGST Act, the TNGST Act, the TNGST Act, the TNGST Act, Section 24, the TNGST Act, Section 9(2, the TNGST Act, the TNGST Act, Section 24 of Act No, Section 4, the Bombay Act, Section 4, the General Clauses Act (Act 10 of 1897, the Bombay Act, the Bombay Act, Constitution, the TNGST Act, Section 3 of the Repealing Act No, Sections 37, Section 39, the TNGST Act

PERSON: Raviraja Pandian, T.C. Nos, Tamil Nadu, T.C. Nos, Tamil Nadu, Tamil Nadu, Tamil Nadu, Articles 323A, Tamil Nadu Sales Tax, Tamil Nadu, Raman, Arvind Datar, C. Natarajan, Salat Pragji Karamsi, Salat Pragji Karamsi, Tamil Nadu Act 1, namely:(nn, Jethanand Betab, Act, Salat Pragji Karamsi, Kutch, Kutch, Kutch, Kutch

NORP: J.1, Indian

DATE: July 24, 2006, 2006, 2002, October 21, 2005, 1992, 2004, 2004, 1959, 37, 38, April 1, 1999, June 12, 2006, 33, 2000, June 12, 20061, 37, 38, April 1, 1999, 1992, December 22, 1995, July 13, 2005, the year 2000, June 12, 20061, 1992, 2000, April 1, 1999, 37, 38, 1992, 1992, 2000, 1959, 38, 1959, 1986, 1986, the year 1992, 1992, 1959, 1970, 1992, December 22, 1995, July 13, July 13, 2005, 2000, 1992, 1959, 38, 1959, 38, 1992, 1959, 1959, 32, 33, 35, 1992, 1971, 1952, 1999, 1999, from 1st day of April, 2000, 1999, 1999, the 1st day of April, 2000', 1992, 1986, 1992, 1956, 1986, 38, 1992, 1992, 1992, 1992, 38, 39, 1992, 1948, June 1, 1948, July 31, 1949, 1947, 1949, August 1, 1949, 1949, 1947, January 1, 1950, 1949, January 26,1950, 1950, the same day, 1949, 1949, 1992, July 13, 2005, 1992, 1992, 1992, 1992, 1992, 1992, 1992, 1959, April 1, 1999, 37, 38, 1981, 1992

ORG: W.P. No, the Sales Tax Appellate Tribunal, the Tamil Nadu Taxation Special Tribunal Act, the Tamil Nadu Taxation Special Tribunal (Repeal) Act, the High Court, the Tamil Nadu General Sales Tax Act, the Special Tribunal, Court, Mahashree Aruna Chemicals, State of, Tvl, GVK Buildings, the State of Tamil Nadu).5, the Central Sales Tax Act, the Tamil Nadu General Sales Tax Act, the Tamil Nadu General Sales Tax Act, the Central Sales Tax Act, the Tamil Nadu Sales Tax Appellate Tribunal, Court, Mahashree Aruna Chemicals, State of, Central, the Appellate Tribunal, the Central Sales Tax Act, The Tax Case Revision, Mahashree Aruna Chemicals, State of, the State of Tamil Nadu, 3D, Appellate, Appellate, suo motu, the Tamil Nadu Sales Tax Appellate Tribunal, the High Court, the High Court, the Appellate Tribunal, S.P. Sampath, Kumar v. Union of India AIR 1987, Tribunal, Government, the Tamil Nadu General Sales Tax, Special Appellate Tribunal, the High Court, the Government of Tamil Nadu, the Tamil Nadu Taxation Special Tribunal Act, the Tamil Nadu Taxation Special Tribunal, Special Tribunal', State, The Tamil Nadu Taxation Special Tribunal Act, Special Tribunal, the High Court, the Special Tribunal, The Special Tribunal, the Special Tribunal, the High Court, Tribunal, the High Court, the High Court, the High Court, the High Court, Additional Advocate-General, the State Government, the Revenue Bar, the Appellate Tribunal, the High Court, Special Tribunal', Legislature, Sections 37, Legislature, Special Tribunal, the High Court, the High Court, Special Tribunal', 'High Court', the High Court, Legislature, Sales Tax Settlement Commission, Legislature, State, the High Court, the Supreme Court, State, contention.14, Special Tribunal', Special Tribunal', Special Tribunal', Special Tribunal', Special Tribunal', Special Tribunal', Appellate, the Appellate Tribunal, Special Tribunal', Board of Revenue', Special Tribunal', Appellate, the Appellate Tribunal, the Special Tribunal, the Special Tribunal, the Appellate Tribunal under Section 36, Special Tribunal', 4th Edition, East End Dwelling Co. Ltd., Finsbury Borough Council, AC 109.17, Integrated Infrastructure Development Centre, Industrial Growth Centre, Tenth Schedule of the Income-tax Act, The Tamil Nadu General Sales Tax, the General Sales Tax Act, the Special Tribunal, the High Court, Legislature, Legislature, Parliament, the Central Sales Tax Act, the Central Sales Tax Act, the State Legislature, the Central Sales Tax Act, State Acts, Legislature, State, the Central Sales Tax Act, Sections 37, the Supreme Court, State, Kutch, State, the Dominion of India, Central Government, the Extra Provincial Jurisdiction Act, the Kutch (Application of Laws) Order, Kutch, Provincial Government, Judicial, Kutch.4, Kutch, Kutch, the States Merger, Kutch, Order, the Extra Provincial Jurisdiction Act, the Merged State's, Central Acts, Kutch, Adaptation of Laws Order, Kutch, the Kutch (Application of Laws) Order, the Supreme Court, Provincial Government', Kutch', Kutch', Provincial Government or Government, the State of Kutch, Kutch', the Provincial Government or Government, Special Tribunal', the Supreme Court, the Supreme Court, Legislature, India Tobacco Co. Ltd., Commercial Tax, the Tamil Nadu Taxation Special Tribunal, the High Court, the High Court, Legislature, Special Tribunal', the High Court, the High Court

ORDINAL: first, first, first, second

CARDINAL: 42, 34, 115, 38, 3, 115, 34, 38, 115, 38, 3, 3A, 3B, 3C, 3E, 32, 34, 2, 3A, 6, 323B, 58, three, 1971.9, 38, 2005.10, 38, 37, 38, 38, 37, 38, 39, 1957CriLJ884, 38, 1957CriLJ884, 5, 6, 2, 2, 3, 1, 1, 1, 1960CriLJ160, 1B, nine-tenths, three-fourths, 1, 19, 37, 38, 38, 38, two, three, three, 39, 37, 1957CriLJ884, One, 4, 23, one, one, 38, 38, 115

GPE: T.C., T.C., T.C. Nos, T.C., India, India, T.C., Bombay, Bombay, modifications.-, Clause, Clause, substituted;(9, The State of Delhi, Clause, Bombay, India, India, Bombay, States, India, Bombay, Bombay, Bombay, T.C. Nos

FAC: 10th Avenue, Tamil Nadu Additional Sales Tax Act, the Tamil Nadu Taxation Special Tribunal Act, Sections 37

PRODUCT: 386, Section 38A

TIME: 1992 Act

EVENT: the 1992 Act, the 1992 Act, Section 16,-(a, the 1992 Act, Sections 37, the 1992 Act, the Bombay Act, the 1992 Act

LOC: North-Eastern, the North-Eastern Region

MONEY: 1992 Act