Chennai Court March 1976 Judgments
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A.S. Ganapathy Chettiar Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Mar-03-1976
Reported in: [1976]38STC455(Mad)
V. Ramaswami, J.1. The petitioner is a dealer in coconut oil, vegetable oil, etc. For the assessment year 1960-61, he reported a total and taxable turnover of Rs. 3,75,087.12 and Rs. 1,06,061.50 respectively. For the assessment year 1961-62, he reported a total and taxable turnover of Rs. 2,62,836.36 and Rs. 62,845.75 respectively. On 25th September, 1961, there was a surprise inspection of the residence of the assessee and certain anamath accounts were recovered. These anamath accounts disclosed purchases and sales of vegetable oils, vanaspati and kerosene. The assessing officer included the turnover of sales disclosed in the anamath accounts also in the gross turnover determined by him in both the assessment years, overruling the objection of the assessee that they are all second sales, not liable to tax under the Tamil Nadu General Sales Tax Act. In the appeals preferred by the assessee, the Appellate Assistant Commissioner confirmed this addition disclosed in the anamath accounts h...
Rajam Textiles and ors. Vs. the State of Tamil Nadu and anr.
Court: Chennai
Decided on: Mar-03-1976
Reported in: [1977]39STC124(Mad)
V. Ramaswami, J.1. This is a batch of cases in which the facts are similar and the points arising also are the same, except that they related to different assessment years and different parties. The assessees in all these cases were doing business in the manufacture and sale of handloom cloth goods. Under the Export Promotion Scheme, they became entitled and were given certain import licences for various amounts for the import of art silk yarn. The condition of the licences is that such art silk yarn imported was to be used by them in the manufacture of handloom cloth and the manufacturers were prohibited from selling the art silk yarn so imported or transferring the licences themselves. The sales of handloom cloth are exempt from the payment of sales tax. In the accounts maintained by them, the assessees had shown the import of the art silk yarn and the accounts were written as if they were used by them in the manufacture of handloom cloth. Some of the assessees submitted their return...
P.P. Chandrasekhran Vs. the Government of India and ors.
Court: Chennai
Decided on: Mar-03-1976
Reported in: 1977CriLJ677
Kailasam, J.1. This petition is filed by a relation of one Mannicketh Bala-chandran for the issue of a writ of Habeas Corpus for production of the said Mannicketh Balachandran for being dealt with according to Article 226 of the Constitution of India.2. Mannicketh Balachandran was an ex-naval officer in the Indian Navy. He was tried by the court-Martial at Bombay for certain offences under Section 409, Indian Penal Code read with Section 77 of the Navy Act and sentenced to undergo rigorous imprisonment for 18 months on 21-8-1972. He was committed to the Central Prison, Bombay, on 22-11-1974 to undergo the sentence. He was convicted by another Court Martial on 12-3-1975 to undergo rigorous imprisonment for 6 months for offences under Sections 77(1) and 41(e) of the Navy Act. The Court ordered that the sentences should run consecutively. In all, therefore, the detenu has to serve a sentence of two years' rigorous imprisonment from 22-11-1974.3. It is now contended by Mr. Sivasubramaniam,...
The State of Tamil Nadu Vs. thermo Electrics
Court: Chennai
Decided on: Mar-02-1976
Reported in: [1977]39STC317(Mad)
V. Ramaswami, J.1. In these two. tax revision cases, a common point is raised though the facts are slightly different. In the first case, Thermo Electrics is the assessee. It is a sole proprietrix concern. The assessee was a dealer in heating mantles and was dealing in the purchase and sale of those articles. She was also manufacturing and selling standard cells (Toshnival brand). Under an agreement dated 1st July, 1970, she agreed to give the knowhow of manufacturing the standard cells to Thermo Electrics Madras ., in support of its contention that the entire turnover was liable to be taxed. The Tribunal held that the sale of capital assets or sterilised assets could not be considered to be a sale in the course of business or in connection with or incidental or auxiliary to the business carried on by the assessee and that, therefore, the sales of the materials mentioned in appendix A and appendix B were not liable to be taxed. According to the Tribunal, the decision in State of Tamil ...
Commissioner of Income-tax Vs. Ootacamund Gymkhana Club
Court: Chennai
Decided on: Mar-01-1976
Reported in: [1977]110ITR392(Mad)
Sethuraman, J.1. The assessee appears to have come into existence some time in 1857. It was registered under the provisions of Section 26 of the Indian Companies Act, 1913. Its objects were : (1) to provide a club for the accommodation of members and their friends and the encouragement and management of sports and games ' and (9) to promote social intercourse amongst the members of the club and their friends and encourage and manage sports and games '. The rest of the clauses are in the nature of ancillary clauses. Clause 11 provides that the objects of the club as setout in the earlier paragraphs would extend to all the States in the Indian Union. Clause 12 provides that the income and property of the club whensoever derived shall be applied solely towards the promotion of the objects of the club as set forth in the memorandum of association and that no portion thereof should be paid or transferred directly or indirectly by way of dividend, bonus or otherwise howsoever, by way of prof...
Commissioner of Income-tax Vs. Amalgamations (P.) Ltd.
Court: Chennai
Decided on: Mar-01-1976
Reported in: [1977]108ITR895(Mad)
Sethuraman, J. 1. The first two questions in T. C. No. 239 of 1971 and the two questions in T. C. No. 160 of 1969 arise out of identical facts. T. C. No. 160 of 1969 relates to the assessment year 1958-59, and T. C. No. 239 of 1971 is a common reference for the assessment years 1958-59 to 1962-63. Therefore, we consider the first two questions in T. C. No. 239 of 1971, along with the two questions in T.C. No. 160 of 1969.2. The assessee is a company incorporated on 22nd December, 1938, as a private limited company. The objects of the company cover a very wide field. The acquisition of shares, stacks, debentures, etc., taking part in the formation, management, supervision or control of the business or operations of any company or undertaking and for that purpose to act as directors are some of the objects with which this company came into existence. It held shares in several companies, such as Simpson and Company Ltd., Addison & Company Private Ltd., George Oakes (Private) Ltd., Addisio...
The State of Tamil Nadu Vs. Ultramarine and Pigments Ltd. and anr.
Court: Chennai
Decided on: Mar-01-1976
Reported in: [1977]39STC53(Mad)
V. Ramaswami, J.1. In these three tax cases one common question of law is raised as to the includibility of sales tax collections in the taxable turnover. In T.C. No. 15 of 1974 an additional point is raised as to the taxability of the turnover of empty gunnies. There are two different assessees and the facts are a little different though common question is raised. M/s. Ultramarine and Pigments Ltd., Madras, the assessees in T.C. Nos. 13 and 14 of 1974, are manufacturers and sellers of ultramarine blue. They sell only in wholesale to the dealers of the products manufactured by them. They had fixed the price including sales tax at 3 per cent in respect of the goods sold in the State of Tamil Nadu. It may be mentioned that in respect of the assessment years 1967-68 and 1968-69, which are the assessment years in question, sales tax payable under Section 3(1) of the Tamil Nadu General Sales Tax Act (hereinafter called the Act), in respect of the commodities sold by the assessees for the pe...
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