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State of Tamil Nadu Rep. by the Deputy Commissioner (Ct), Salem Divisi ...
Chennai
Jun-10-2009
Sales Tax/VAT
Tamil Nadu General Sales Tax Act - Sections 16 and 16(1)
(2010)27VST192(Mad)
Haja Naziruddin, Spl. Govt. Pleader
ORDERF.M. Ibrahim Kalifulla, J.1. The State has come forward with this revision challenging the order of the Appellate Tribunal dated 27.06.2003 passed in CTSA. No. 460/2001. Question of law sought to be raised is as to...
Tag this Judgment! AI Brief & AskState of Tamil Nadu Vs. Chettinad Cement Corporation Ltd.
Chennai
Oct-05-2009
Sales Tax/Vat
Tamil Nadu General Sales Tax Act, 1959 - Sections 7A and 12(3)
(2010)27VST245(Mad)
Haja Naziruddin, Special Government Pleader (Taxes)
ORDERB. Rajendran, J.1. This revision is filed against the order of the Sales Tax Appellate Tribunal (Main Bench), Chennai made in S.T.A. No. 1351 of 2001 dated January 13, 2004.2. This tax revision has been preferred...
Tag this Judgment! AI Brief & AskJoint Commissioner of Commercial Taxes and anr. Vs. K. Shanmugasundara ...
Chennai
Nov-01-2007
Other Taxes
Tamil Nadu Entertainments Tax Act, 1939 - Sections 7B(3); Tamil Nadu Entertainments Tax (Amendment) Act, 1982
(2009)25VST411(Mad)
Haja Naziruddin, Special Government Pleader
P.K. Misra, J.1. Heard Mr. Haja Naziruddin, Special Government Pleader for the appellants and Mr. S. Ramanathan for the respondent.2. The present appeals have been directed against the common order passed by the learned single judge...
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The State of Tamil Nadu Rep. by the Deputy Commissioner (Ct), Chennai ...
Chennai
Aug-06-2009
Sales Tax
Tamil Nadu General Sales Tax Act - Sections 3B(2), 36, 36(3), 36(6), 36(9) and 38
(2010)27VST397(Mad)
Haja Naziruddin, Spl.G.P. (T)
F.M. Ibbrahim Kalifulla, J.1. The State has come forward with this revision raising the substantial question of law, viz., whether the Tribunal was justified in holding that the goods moved from other State at the instance...
Tag this Judgment! AI Brief & AskChitrahar Traders Rep. by Its Partner, R. Krishnamurthi and Neyveli Li ...
Chennai
Mar-17-2008
Sales Tax/VAT
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
(2008)14VST439(Mad)
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...
Tag this Judgment! AI Brief & AskAssociated Cement Companies Ltd. Represented by Its Joint Manager (Acc ...
Chennai
Apr-21-2009
Sales Tax/VAT
Central Sales Tax Act, 1956 - Sections 6A, 6A(1), 6A(2), 9(2), 12(3) and 19; Tamil Nadu General Sales Tax Act; Sale of Goods Act, 1930 - Sections 2(2), 32, 33, 39(1) and 39(2); Constitution of India - Articles 226, 269(3) and 286; Tamil Nadu Central Sales Tax Rules, 1957 - Rule 4(3A); Central Sales Tax (Amendment) Act, 2002
(2009)23VST486(Mad)
C. Natarajan, Sr. Counsel for N. Inbarajan, Adv.
ORDERV. Ramasubramanian, J.1. The petitioner has come up with the present writ petitions, challenging the orders of assessment passed by the first respondent in all these writ petitions, under the Central Sales Tax Act, 1956, in...
Tag this Judgment! AI Brief & AskM.M.T.C. Limited Vs. the Commercial Tax Officer
Chennai
Apr-20-2007
Sales Tax
Tamil Nadu General Sales Tax Act - Sections 12(3), 20, 21, 23, 23(1), 23(3), 28A and 31; Central Sales Tax Act, 1956 - Sections 5 and 5(2); Constitution of India - Article 226
(2007)9VST667(Mad)
K. Ramagopal, Adv.
ORDERV. Dhanapalan, J.1. The petitioner seeks a writ of certiorari calling for the records in Proceedings T/0300163/1999-2000 on the file of the respondent and to quash his order dated 11.03.2004.2. The case of the petitioner, in...
Tag this Judgment! AI Brief & AskCoonoor Club and ors. Vs. Commercial Tax Officer and ors.
Chennai
Nov-04-2008
Other Taxes
Tamil Nadu Tax on Luxuries Act, 1981 - Sections 2, 2(5) and 4; Tamil Nadu General Sales Tax Act, 1959 - Sections 2; Tamil Nadu General Sales Tax (Amendment) Act, 1964; Karnataka Tax on Luxuries Act; Karnataka Tax on Luxuries (Hotels and Lodging Houses) Act, 1979; Tamil Nadu Catering Establishments Act, 1958 - Sections 2(11); Industrial Disputes Act; Income Tax Act; Constitution of India - Article 366 and 366(29A)
(2009)22VST59(Mad)
R.L. Ramani, Adv. for ;Chandran Karuppiah, ;S.A. Rajan and ;N. Inbarajan, Advs.
ORDERK. Chandru, J.1. In this batch of writ petitions, various clubs have questioned the applicability of the provisions of the Tamil Nadu Tax on Luxuries Act, 1981 (for short, 'the Luxuries Act'). The petitioners have challenged...
Tag this Judgment! AI Brief & AskVaigai Traders Vs. State of Tamil Nadu
Chennai
Aug-05-2009
Sales Tax/Vat
Tamil Nadu General Sales Tax Act, 1959 - Sections 7A
(2010)27VST486(Mad)
A. Thiyagarajan, Sr. Counsel for S. Ramsh Kumar, Adv.
ORDERF.M. Ibrahim Kalifulla, J.1. This tax case revision has been preferred by the assessee, where the following substantial questions of law have been framed:(i) Whether, on the facts and in the circumstances of the case, the...
Tag this Judgment! AI Brief & AskR.N. Veerappan and ors. Vs. State of Tamilnadu
Chennai
Jan-27-2010
Direct Taxation
Tamil Nadu Agricultural Income-tax Act, 1955 - Sections 17, 34, 34(2), 65, 65(1), 65(4) and 65(5)
[2010]322ITR662(Mad)
R. Krishnamurthy, Adv. for; R. Gangadharan, Adv.
D. Murugesan, J.1. In all these tax case revisions, the petitioners/asses-sees have questioned the order of the Commissioner, Agricultural Income-tax, dated March 26, 1997 suo motu revising the earlier order of the assessing authority passed under...
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