Chennai Court September 1959 Judgments
Home Cases Chennai 1959 Page 7 of about 63 results (0.005 seconds)Sri Jey Cherish and Co. Ltd. Vs. the State of Madras
Court: Chennai
Reported in: (1960)IIMLJ147; [1960]11STC353(Mad)
ORDERRajagopalan, J.1. The disputed turnover was Rs. 1,05,955-11-2. It was common ground that this represented the price at which the assessee purchased untanned hides and skins. The further findings were that these untanned hides and skins were got tanned in other tanneries by the assessee and that the tanned hides and skins were eventually sold by the assessee for purposes of export. The Tribunal, agreeing with the departmental authorities, held that the assessee was liable to be assessed to sales tax on this turnover. Apparently the basis of the liability was sought in Rule 16(2) of the Turnover and Assessment Rules, 1939, as they stood in the relevant assessment year 1952-53.2. Both before the Appellate Authority and the Appellate Tribunal the stand taken was that, as the assessee did not tan these hides and skins in any tannery of his own, the tax liability imposed by Rule 16(2) was not attracted. That contention, in our opinion, was rightly rejected in the circumstances of this c...
Tag this Judgment!Sandanasami Pillai Vs. Ponnuswami (C.) and ors.
Court: Chennai
Reported in: (1959)IILLJ791Mad
ORDERBalakrishna Ayyar, J.1. The petitioner is the proprietor of a cheroot manufacturing business in Poraiyar, Tanjore district. Respondents 1 to 4 were employees under him. On or about 7 October 1957, these four persons together with some others who were working as cheroot rollers under the petitioner demanded increased wages and to enforce that demand they staged a stay-in-strike. On 23 October 1957 a settlement was arrived at between the petitioner and the eight workers in question in the presence of the President of the Panchayat Board, Poraiyar. The parties agreed that wages at certain rate should be paid and received. It was also agreed that, on account of the loss which the petitioner had been sustaining he would be free to discharge four of the eight workers at the end of one month commencing from 23 October 1957. By G.O. No. 3765, dated 15 November 1957, the Government of Madras referred to the Labour Court at Madras the following question for adjudication:-Whether the rate of...
Tag this Judgment!Sandanasami Pillai Vs. C. Ponnuswami and ors.
Court: Chennai
Reported in: (1960)1MLJ87
ORDERBalakrishna Ayyar, J.1. The petitioner is the proprietor of a cheroot manufacturing business in Poraiyar, Tanjore District. Respondents 1 to 4 were employees under him. On or about 7th October, 1957, these four persons together with some others who were working as cheroot rollers under the petitioner demanded increased wages and to enforce that demand they staged a stay-in-strike. On 23rd October, 1957, a settlement was arrived at between the petitioner and the eight workers in question in the presence of the President of the Panchayat Board, Poraiyar. The parties agreed that wages at a certain rate should be paid and received. It was also agreed that, on account of the loss which the petitioner had been sustaining he would be free to discharge four of the eight workers at the end of one month commencing from 23rd October, 1957. By G.O. 3765, dated 15th November, 1957, the Government of Madras referred to the Labour Court at Madras the following question for adjudication:Whether t...
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