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Airlines Agents Association Vs. Union of India

Court : Chennai

Subject : Direct Taxation

Reported in : [2002]121TAXMAN298(Mad)

Advocate for Appellant : C. Natarajan and M. Md. Ibrahim Ali, for the Assessee Chandrasekaran and K. Veeraraghavan, for the Revenue

Sirpurkar, J. These writ petitions are filed by Airlines Agents Association, Chennai and some air travel agents. The petitioners pray for a writ of declaration or any other appropriate writ or order in the nature of...

K.G. Subramania Pillai and Sons Vs. State of Tamil Nadu

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 3(1), 3(2), 7, 10, 101 and 103; Trade and Merchandise Marks Act, 1958; Revenue Act, 1918; Kerala General Sales Tax Act, 1963; Evidence Act - Sections 3; Central Excise and Tariff Act

Reported in : [2006]148STC151(Mad)

Advocate for Appellant : C. Natarajan, Sr. Counsel for ;N. Inbarajan, Adv.

N.K. Jain, Actg. C.J.1. The above tax case appeals have been placed before us on a reference made by a division Bench consisting of Bakthavatsalam, J. and Raju, J. (as his Lordship then was) by order...

Hotel Shri Kannan, Rep. by Its Managing Partner T. Thanushgaran Vs. th ...

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu General Sales Tax Act - Sections 2, 3, 4, 7A, 8, 28A, 28A(1) and 28A(2); Central Excise Act, 1944 - Sections 37B; Income Tax Act - Sections 119

Reported in : (2007)8VST97(Mad)

Advocate for Appellant : C. Natarajan, Sr. Counsel in W.A. No. 199/2006 for ;Pushya Sitaraman, Adv. in W.P. Nos. 9309 and 9310/2006 and W.P. No. 12393/2006 and ;R. Hemalatha, Adv. W.A. No. 465 of 2007 and W.A. No. 909 of 2006

P.D. Dinakaran, J.1. The challenge in these batch of writ appeals and writ petitions is as to the power to levy purchase tax under Section 7-A of the Tamil Nadu General Sales Tax Act (for brevity,...

Mohan Breweries and Distilleries Limited Vs. Commercial Tax Officer an ...

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 2 and 7A

Reported in : (2005)1MLJ197; [2005]139STC477(Mad)

Advocate for Appellant : C. Natarajan, Sr. Counsel for ;N. Inbarajan, Adv.

ORDERP.D. Dinakaran, J.I. Issues :1. The questions that arise for our consideration in this writ petition are:(i) Whether the purchase turnover of empty bottles purchased by the petitioner-company, who are engaged in the business of manufacturing...

Carborundum Universal Limited Vs. State of Kerala and ors.

Court : Kerala

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 6(5), 6A, 6A(1) and 6A(2); Kerala General Sales Tax Act, 1963 - Sections 7(3); Central Sales Tax (Amendment) Act, 2002 - Sections 151; Central Excise Rules, 1944 - Rule 52A; Constitution of India - Article 226

Reported in : [2006]147STC408(Ker)

Advocate for Appellant : C. Natarajan, Sr. Adv. and; A. Kumar, Adv.

Thottathil B. Radhakrishnan, J.1. Petitioner challenges exhibit P7 order of assessment issued by the third respondent determining the tax payable by the petitioner, for the assessment year 2000-01, under the Central Sales Tax Act, 1956 (hereinafter...

Coromandal Fertilisers Limited, Sec'bad Vs. State of A.P. and others

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 2, 2(1) and 5; Andhra Pradesh General Sales Tax Rules - Rules 6 and 6(1); Income Tax Act, 1961 - Sections 2(4) and 10(1); Andhra Pradesh Act; Indian Partnership Act; Madras General Sales Tax Act; Rajasthan Sales Tax Act; Gift Tax Act, 1958 - Sections 5(1); Companies Act, 1956 - Sections 173; Constitution of India - Articles 2, 3, IV and 366(29-A); Sale of Goods Act, 1930

Reported in : 1998(6)ALD752; 1998(6)ALT730

Advocate for Appellant : Mr. C. Natarajan, ;for P. Srinivasa Reddy, ;M/s. P. Chidambaram, ;Pallavi Shroff, ;V. Venkataramana and ;T.S. Murthy, for Vedula Venkata Ramana, Advs.

ORDERP. Venkatarama Reddi, J.1. This Tax Revision Case and the writ petition are before us pursuant to the reference made to the Full Bench by a Division Bench consisting of M.N. Rao, J (as he then...

Madras Cements Vs. Assistant Commissioner (Audit Assessment)

Court : Kerala

Subject : Other Taxes

Acts : Kerala Value Added Tax Act, 2003 - Sections 2, 2(1), 6, 7, 11(9), 22(1), 24, 24(2) and 67(1); Kerala Value Added Rules - Rules 10 and 58(10); Companies Act, 1956; Central Sales Tax Act; Kerala General sales Tax Act; Indian Partnership Act, 1932; Constitution of India - Articles 14, 19(1) and 301; Central Excise Act; Sale of Goods Act, 1930 - Sections 2(10); Tamil Nadu Sales Tax Act

Reported in : 2006(3)KLT626; [2006]147STC626(Ker)

Advocate for Appellant : C. Natarajan,; K.B. Mohammed Kutty, Sr. Advs.,; K.Srikum

K. Balakrishnan Nair, J.1. The petitioners in these Writ Petitions, except the petitioner in W.P.(C) 16114/2006, are manufacturers of cement. The petitioner in W.P.(C) 16114/2006 is a dealer in heavy vehicles. They have approached this Court,...

Selvam Broilers (P) Ltd. Vs. Assistant Commissioner (Assmt.) and ors.

Court : Kerala

Subject : Sales Tax

Acts : Constitution of India - Articles 14, 19(1) and 304; Kerala General Sales Tax Act, 1963 - Sections 10 and 59A

Reported in : [2003]129STC389(Ker)

Advocate for Appellant : K. Srikumar and; C. Natarajan, Senior Counsels

Kurian Joseph, J.1. Chicken has been on the tax table of this Court for quite some time for the main reason that the State had not been finding it easy to prepare and promote Kerala chicken....

Chitrahar Traders Rep. by Its Partner, R. Krishnamurthi and Neyveli Li ...

Court : Chennai

Subject : Sales Tax/VAT

Acts : Tamil Nadu General Sales Act, 1959 - Sections 28A; Factories Act, 1948; Bombay Sales Tax Act; Madras General Sales Tax Act; Merchant Shipping Act, 1958 - Sections 42 and 52

Reported in : (2008)14VST439(Mad)

Advocate for Appellant : C. Natarajan, SC for; N. Inbarajan, Adv.

ORDERK. Chandru, J.1. Heard the arguments of Mr. C. Natarajan, learned Senior Counsel leading Mr. N. Inbarajan, learned Counsel appearing for the petitioner and Mr. Haja Naziruddin, learned Special Government Pleader (Taxes) representing the respondents and...

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

Subject : Service Tax

Advocate for Appellant : For the Petitioners: Arvind P. Datar, S.C. for C. Prasanna Venkatesh, C. Natarajan, S.C. for N. Inbarajan, A.V.K. Ezhilmani, Joseph George, N. Venkataraman, S.C. for Mohammed Shaffiq, Advocates. For the Respondents: R1 & R2, S. Navaneetha Krishnan, A.G, C

(Prayer: W.P.No.25721 of 2011 is filed under Article 226 of the Constitution of India for the issue of a Writ declaring Sections 3(3-B), 3(4), 3(9), 4-I, 7-A(1) & (3), 7-B(1) & (2) and S.10(1) ["impugned provisions"]...