Chennai Court June 1967 Judgments
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The Deputy Commissioner of Commercial Taxes Vs. Sri Ravi Auto Stores, ...
Court: Chennai
Decided on: Jun-20-1967
Reported in: (1969)1MLJ390
K. Veeraswami, J.1. The question in this case, is whether welding electrodes are-electrical goods, to attract Entry 41 of Schedule I to the Madras General Sales Tax Act of 1959. The Tribunal has taken the view that they are not. Its reasoning is that in the instant case welding electrodes are not themselves used with electrical energy. This is with reference to the language employed by Entry 41, which is:All electrical goods, instruments, apparatus, appliances and all such material the use of which cannot be had except with the application of electrical energy, including fans, lighting bulbs, electrical earthernwares and porcelain and all other accessories and component parts either sold as a whole or in parts.2. The aspect of the entry relating to the use of the article with electricity only was introduced for the first time in 1959. Prior to that, Section 3 (2) (v) the predecessor of the present Entry 41 wasAll electrical goods, instruments, apparatus and appliances, including fans a...
K.V. Krishna Iyer Vs. the State of Madras Represented by the Secretary ...
Court: Chennai
Decided on: Jun-20-1967
Reported in: (1967)2MLJ422
ORDERP. Ramakrishnan, J.1. This petition is filed under Article 226 of the Constitution for the issue of a writ of certiorari, quashing the notification of the 1st respondent, State of Madras, represented by the Secretary to Government Home Department, in G.O.Rt. No. 4709, Home, dated 5th December, 1963, under Section 6(1) of the Land Acquisition Act. The acquisition proceedings were initiated by the issue, on 1st July, 1959, of a notification under Section 4(1) of the Act that several items of land, including Survey No. 92/1 measuring 2.10 acres of the petitioner, were required for a public purpose, namely, for providing house-sites to the Harijans of Alagapuram village, Salem District. The details of the petitioner's main grievance in regard to the abovesaid land acquisition proceedings, as stated by the learned Counsel before me, Sri V. Vedantachariar, at the time of the hearing of the petition are as under.2. Though the Section 4(1) notification was issued on 1st July, 1959, the su...
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