Chennai Court July 1973 Judgments
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Dalmia Cement (Bharat) Ltd. Vs. Government of Madras
Court: Chennai
Decided on: Jul-10-1973
Reported in: [1974]97ITR472(Mad)
Ramanujam, J. 1. The matter arises under the Agricultural Income-tax Act, 1955 (hereinafter called 'the Act'). The assessee is a company manufacturing cement. A portion of the lands owned by the company was used for raising elephant grass by utilising the sewage surplus water. The grass so grown was used to feed the cattle of the dairy firm maintained by the company. For the assessment year 1966-67 its agricultural income from the land used for raising elephant grass was estimated at Rs. 4,047. The assessment for that year along with the assessment for the earlier years was challenged before the Appellate Assistant Commissioner, but without success. On a further appeal, the Agricultural Income-tax Appellate Tribunal has upheld the order of assessment in relation to the assessment year in question. 2. Before us, the learned counsel for the assessee contends that the assessment to agricultural income-tax for the assessment year cannot be sustained. He raises substantially three contentio...
The State of Tamil Nadu Vs. East India Rubber Works
Court: Chennai
Decided on: Jul-10-1973
Reported in: [1974]33STC399(Mad)
Ramanujam, J.1. The assessees in this case claimed exemption in respect of a turnover of Rs. 6,77,896.55 relating to the sales of waterproof cloth in the course of the assessment under the Madras General Sales Tax Act, 1959, for the assessment year 1959-60 on the ground that waterproof cloth is covered by item 4 of the Third Schedule to the said Act. The assessing authority allowed exemption from tax on the said turnover, accepting the assessees' case that waterproof cloth came within item 4 of the Third Schedule.2. The Deputy Commissioner of Commercial Taxes, acting under Sec-tion 32 of the Act, revised the order of the assessing authority granting the said exemption and held that the assessees were not entitled to the exemption as the waterproof cloth dealt with by the assessees would not fall within item 4 of Schedule III.3. The matter was taken by the assessees to the Sales Tax Appellate Tribunal. The Tribunal, however, disagreed with the view taken by the Deputy Commissioner and h...
The State of Madras Vs. Spencer and Company Limited
Court: Chennai
Decided on: Jul-10-1973
Reported in: [1974]34STC249(Mad)
V. Ramaswami, J. 1. M/s. Spencer and Company Limited, the respondents herein, are running two catering establishments, namely, Connemara Hotel at Madras and Savoy Hotel at Ootacamund, in addition to the business as general merchants, tea estate owners, manufacturers of aerated water, drugs, etc. For the assessment years 1958-59, 1980-61, 1961-62, 1962-63 and 1963-64 the assessee-respondents submitted the returns under the Madras General Sales Tax Act, 1939, and the Tamil Nadu General Sales Tax Act, 1959. In respect of the turnover relating to the two hotels they had adopted 50 per cent of the total receipts under apartment and board as representing sales of articles of food and drinks and returned the following amounts as taxable turnovers in respect of each of the years treating the same as sale value of food and drinks: 1958-59 ... Rs. 4,44,541.87 at 2 per cent1959-60 ... Rs. 3,20,382.61 at 2 percent;1960-61 ... Rs. 5,65,770.30 at 2 per cent1961-62 ... Rs. 6,08,412.48 at 2 per cent19...
M. Jeewajee and Co. Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Jul-10-1973
Reported in: [1974]34STC4(Mad)
Ramanujam, J. 1. The assessees in this case are dealers in cotton canvas, tarpaulins, aluminium beedings, etc. In the course of the assessment for the assessment year 1968-69 the assessees claimed exemption in relation to their sales of tarpaulins. The assessing authority as well as the Appellate Assistant Commissioner held that tarpaulins as such are not goods exempted from sales tax under Section 8 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the Act) read with item 4 of Schedule III. The said view has been upheld by the Tribunal. The Tribunal has held that though the processed canvas cloth used for the manufacture of tarpaulin will fall within the expression 'textile', tarpaulin as a finished product after the processed canvas cloth is cut and stitched on four edges with eyelets cannot be treated as textile. We have held in Deputy Commissioner of Commercial Taxes, Madras v. East India Rubber Works T.C. 393 of 1969, that the processed waterproof cloth out...
The Agricultural Farms Ltd. Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Jul-10-1973
Reported in: [1974]34STC143(Mad)
Ramanujam, J. 1. The petitioners who were limestone suppliers to the India Cements Ltd., were assessed under the Madras General Sales Tax Act, 1959, for five assessment years 1962-63 to 1966-67 in respect of their supplies of limestone. In the course of the assessment, the assessees claimed deduction of freight and transport charges from the total turnover returned by them. Though the freight and transport charges have been separately charged for in the sale invoices, without including them in the sale price of the goods, the assessing authority chose to reject the claim. The appeals against such rejection also failed. There were further appeals before the Tribunal. The Tribunal also has upheld the rejection of the claim for deduction on the ground that though the freight and transport charges have been separately charged for in the sale invoices, the assessees are not entitled to the benefit of deduction, as they have charged in the earlier years an all inclusive price for the limesto...
K.M. Adam Vs. Gopalakrishnan
Court: Chennai
Decided on: Jul-09-1973
Reported in: AIR1974Mad232
1. The subject matter of the second appeal is a maintenance decree against the defendant-appellant obtained by his minor illegitimate son. The appellant is a Mohamedan and the mother of the respondent is a Hindu. A sum of Rs.100 has been decreed as his maintenance. That the respondent was the child of the appellant and that the mother of the child was a Hindu and there was no marriage between the two, has now to be taken as final in view of the findings of the courts below. The outstanding question on which the reference was made by Ismail J. to a Division Bench is whether the respondent in the circumstances could maintain the suit for maintenance against the appellant.2. It is pressed upon us for the appellant that neither under the personal law of the relative parties, nor the provisions of the Hindu Adoptions and Maintenance Act of 1956, is the respondent entitled to maintenance against the appellant. The claim has to be sustained only with reference to the statutory provisions, if ...
Sabarianandam Nadar Martarulappan Nadar Vs. Chellachami Nadachi and an ...
Court: Chennai
Decided on: Jul-09-1973
Reported in: AIR1974Mad229
1. This Letters Patent appeal is against the judgment of Alagiriswami, J., allowing S. A. No. 356 of 1963. The suit out of which this appeal had arisen, is one for declaration of title and for redemption. The suit property originally belonged to a tarwad by name Thelukkada Parakkavilakathu Veetu tarwad. The Karnavan of that tarwad had created two othis on one and the same date, namely, 9-8-1099 M. E. corresponding to 1924, under Exs. A-1 and A-2 respectively over portions of the suit property in favour of two third parties by name Mathavan Pillai and Umayamma.2. Kumara Pillai was a junior member of the said tarwad. There was a partition of the tarwad properties under Ex. A-3, dated 21-3-1104 M. E. (1928) and the suit property fell to the share of the above Kumara Pillai. The present plaintiff's father was one of the creditors of the said Kumara Pillai and he filed a suit in O. S. 1721 of 1103 for recovery of money and the suit property was attached. Ex. A. 4 shows that the said attachm...
The State of Madras Vs. Bramhappa Tavanappanavar (Mysore) Private Ltd.
Court: Chennai
Decided on: Jul-09-1973
Reported in: [1974]33STC601(Mad)
Ramanujam, J.1. For the assessment year 1962-63, the assessees in this case reported a taxable turnover of Rs. 30,55,854.76 under the Madras General Sales Tax Act, 1959. The assessing authority after a check of the books of account and after considering the nature of the transactions of sales effected by the assessees determined the taxable turnover at Rs. 35,14,802.10. This assessment order was however set aside by the appellate authority and the matter was remitted to the assessing authority for making a fresh assessment. Thereafter, the assessing authority determined the taxable turnover at Rs. 34,84,972.10. The assessees disputed their taxability on a part of the said turnover by filing an appeal before the Appellate Assistant Commissioner. That appeal having been failed the assessees went before the Tribunal. At the stage of the Tribunal the disputed turnover was Rs. 2,54,383.28. According to the assessees, this turnover represented inter-State sales and not intra-State sales as h...
The State of Tamil Nadu Vs. Binny's Engineering Works Ltd.
Court: Chennai
Decided on: Jul-09-1973
Reported in: [1975]35STC260(Mad)
Ramanujam, J.1. The assessees in this case had effected sales of refreshments in the canteen run by them for the benefit of their employees in discharge of their obligation under the Factories Act, in the assessment year 1965-66. They had also manufactured and sold switch boxes with the inscription '60 amps. 660 volts (English Electrical) combination fuse switch' to the English Electric Company to the extent of Rs. 6,64,155.18. In respect of the canteen sales, the assessees disputed their liability to tax on the ground that the running of canteen is not with a view to earn profit and that, therefore, the sales effected in the canteen are not taxable sales. As regards the sales turnover of fuse switches, the assessees claimed concessional rate of tax under Section 3(3) of the Madras General Sales Tax Act and they have also filed a declaration form in form No. XVII in respect of their said claim. The assessing authority did not accept the assessees' claim for exemption of canteen sales. ...
The Workmen of Salem Co-operative Motor Society for Ex-servicemen Ltd. ...
Court: Chennai
Decided on: Jul-09-1973
Reported in: (1974)IILLJ385Mad
ORDER1. Petition under Article 226 of the Constitution of India, praying that in the circumstances stated in the affidavit filed therewith the High Court will be pleased to issue a writ of mandamus, directing the Secretary to Government of Tamil Nadu, Labour Department, Madras-9 to reconsider the question of making a reference regarding the dispute between the Management of Salem Co-operative Motor Transport Society for Ex. Servicemen Ltd., Salem and its Workmen the following two issues-(1) Non-employment of Thiru S. A. Deenadayalu; (2) Demotion of drivers R. Subramanian, K.V. Krishnaswamy, P.. Chinna Gounder and A. Elumalai to the posts of cleaners.2. This writ petition coming on for hearing on Friday 16-6-1972 and 23-6-1972 before the Hon'ble Mr. Justice Palaniswamy upon perusing the petition and the affidavit filed in support thereof the order of the High Court, dated 14-10-1970 and made herein, and the counter-affidavit filed herein and the relevant records comprised in the return ...
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