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The State of Tamil Nadu Represented by the Deputy Commissioner (Ct) Ch ...

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 38(1)

Reported in : [2004]134STC174(Mad)

Advocate for Appellant : T. Ayyasamy, Special Government Pleader (Taxes)

ORDERN.V. Balasubramanian, J. 1. This writ petition is directed against the order of the Tamil Nadu Taxation Special Tribunal dated 8.7.98 in T.C.No.17/85 (T.C.(R) No.6/97). 2. The assessment year involved is 1980-81. The first respondent is...

The Deputy Commercial Tax Officer, Vs. Cameo Exports, Rep. by V. Sunda ...

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 12, 12(2), 16, 16(1), 16(2), 31 and 36; Tamil Nadu General Sales Tax (4th Amendment) Act, 1999; Tamil Nadu General Sales Tax (Amendment) Act, 2002; Central Provinces and Berar Sales Tax Act, 1947 - Sections 10(3), 11A, 11(2), 11(4) and 22(1); Central Provinces and Berar Sales Tax (2nd Amendment) Act, 1949; Court Fees Act - Sections 5; Assam Sales Tax Act, 1947 - Sections 19A and 30; Motor Vehicles Act; HGST Act - Sections 25 and 39(5); Punjab General Clauses Act - Sections 4; Bombay Sales Tax Act; Punjab General Sales Tax Act; Tamil Nadu General Sales Tax Rules - 7 to 18

Reported in : 2006(3)CTC81; (2006)1MLJ370; [2006]147STC218(Mad)

Advocate for Appellant : T. Ayyasamy, Spl. Govt. Pleader (Taxes) in W.A. Nos. 3093/03 etc. and ;N. Prasad, Adv. in W.A. Nos. 1826/05 etc.

A.P. Shah, C.J.1. Since the issue involved in all these appeals is one and the same, the appeals are being disposed of by this common judgment.2. In all these cases, the assessees, against the orders of...

M.K. Kuppuraj (Huf) and ors. Vs. Cwt

Court : Chennai

Subject : Direct Taxation

Reported in : [2002]257ITR718(Mad)

Advocate for Appellant : R. Meenakshisundaram, for the Assessee T. Ayyasamy, Special Government Pleader, for the Revenue.

R. Jayasimha Babu, J.The question referred to us at the instance of the assessee is as to whether the Tribunal was right in having applied the proviso to section 7(4) of the Wealth Tax Act, 1957,...

State of Tamil Nadu Vs. Devagiri Estate

Court : Chennai

Subject : Direct Taxation

Reported in : [2004]271ITR533(Mad)

Advocate for Appellant : T. Ayyasamy, for the Revenue None appeared, for the Assessee

N.V. Balasubramanian, J.This revision petition has been filed under section 54(1) of the Tamil Nadu Agricultural Income-tax Act, 1955, by the Special Commissioner and Commissioner of Agricultural Income-tax, Madras, against the order passed by the Tamil...

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...

Indian Commerce and Industries Co. Pvt. Limited Vs. the Commercial Tax ...

Court : Chennai

Subject : Sales Tax

Acts : Constitution of India - Article 226

Reported in : [2003]129STC509(Mad)

Advocate for Appellant : C. Natarajan, Sr. Counsel for ;N. Inbarajan, Adv. in (W.P. Nos. 10194 and 10195 of 2001), ;K. Ramagopal, Adv. in (W.P. No. 18010 of 2000) and ;Aparna Nandakumar, Adv. in (W.P. No. 21624 of 2000)

ORDERK. Raviraja Pandian, J.1. In all the cases, the petitioners challenge the imposition of interest for the belated payment of tax on the turnover of works contract on the ground that even prior to passing of...

Madras Granites (P) Ltd. Vs. Commercial Tax Officer and anr.

Court : Chennai

Subject : Sales Tax

Reported in : [2006]146STC642(Mad)

Advocate for Appellant : K. Ramagopal, Adv.

N.V. Balasubramanian, J.1. Mr. T. Ayyasamy, learned Government Pleader (Taxes) takes notice for the respondents.2. W.P. No. 13428 of 2002 is filed challenging the order of the Tamil Nadu Taxation Special Tribunal, Chennai, dated March 28,...

Royal Insulation (P) Ltd. Vs. the Commercial Tax Officer

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu General Sales Tax Act - Sections 10(3), 12, 12A, 14, 15, 15(1), 15(2), 16, 31 and 36

Reported in : [2006]147STC246(Mad)

Advocate for Appellant : Hema, Adv. for ;K.J. Chandran, Adv.

F.M. Ibrahim Kalifulla, J.1. The above writ appeals have been filed against the order of the learned single Judge dated 16.6.2005 passed in Writ Petition Nos. 19370 and 19371 of 2005.2. Heard Ms. Hema, learned counsel...

D.S.M. Polymers (P) Limited Vs. the Registrar, Tamil Nadu Taxation Spe ...

Court : Chennai

Subject : Sales Tax

Acts : Constitution of India - Article 226; Tamil Nadu General Sales Tax Act, 1959 - Sections 46(1); Central Sales Tax Act, 1956 - Sections 6A

Reported in : [2006]144STC375(Mad)

Advocate for Appellant : K. Venkatasubramanian, Adv.

ORDERN.V. Balasubramanian, J. 1. The petitioner has filed this writ petition challenging the order of the Tamil Nadu Taxation Special Tribunal made in O.P.No. 300 of 2003, dated 25.3.2003. The Special Tribunal by its order has...

A. Radhakrishnan Proprietor of Sri Mahalakshmi Enterprises Vs. the Reg ...

Court : Chennai

Subject : Sales TaxLimitation

Acts : Constitution of India - Article 226

Reported in : [2005]142STC533(Mad)

Advocate for Appellant : V. Sundareswaran, Adv.

P.K. Misra, J.1. Petitioner, A. Radhakrishnan, is the Proprietor of M/s. Sri Mahalakshmi Enterprises. Petitioner is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959. For the assessment year 1998-99, the petitioner had...