Chennai Court November 1979 Judgments
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Commissioner of Income-tax Vs. South Indian Film Chamber of Commerce
Court: Chennai
Decided on: Nov-19-1979
Reported in: [1981]129ITR22(Mad)
Sethuraman, J. 1. At the instance of the Commissioner of Income-tax, Madras, the following two questions have been referred to this court : '1. Whether the objects of the assessee constituted 'charitable purpose' as defined in Section 2(15) of the Income-tax Act, 1961, entitling it to exemption under Section 11 of the said Act, for the assessment years 1968-69, 1970-71 and 1971-72? 2. Whether, on the facts and in the circumstances of the case, the income derived by the assessee-chamber by way of services rendered by it to its members is not liable to be charged to tax under Section 28(iii) of the Income-tax Act, 1961, for the assessment years 1968-69, 1970-71 and 1971-72?' 2. The assessee-chamber is a society formed and registered under the Societies Registration Act, 21 of 1860. Film producers, studio owners, film exhibitors, film distributors and others connected with the film industry are the members of this assessee-chamber. Its objects as set out in para. 3 of the memorandum of a...
Madras Fertilisers Limited Vs. Assistant Collector of Central Excise a ...
Court: Chennai
Decided on: Nov-19-1979
Reported in: 1981(8)ELT194(Mad)
ORDERVardarajan, J.These two writ petitions have been filed by the Madras Fertilisers Ltd. against (1) The Assistant Collector of Central Excise, Madras, (2) The Superintendent of Central Excise, Madras and (3) the Union of India, under Article 226 of the Constitution of India-W.P. No. 152 of 1977 for the issue of a writ of rertiorari or any other appropriate writ or order calling for the records relating to the proceedings bearing C. No. V/14/HH/3/2/74-VC of the Assistant Collector of Central Excise and quashing the order dated 7-1-1977 passed by him therein, and W.P. No. 455 of 1977 for the issue of a writ of mandamus or any other appropriate writ or order directing the Assistant Collector of Central Excise to refund the excise duty paid on Complex Fertilizers-NPK Mixtures-manufactured by the petitioner company up to 5-3-1976 after adjusting the duty payable on the Urea used in the manufacture of the Complex Fertilizers and the credit taken for the countervailing duty paid on the imp...
P.P.M. Thangiah Nadar Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Nov-19-1979
Reported in: [1980]46STC67(Mad)
Sethuraman, J.1. This is an appeal filed against the order of the Board of Revenue (Commercial Taxes) dated 28th December, 1976. The assessee is a dealer in senna leaves, senna pods, etc. It reported a total and taxable turnover of Rs. 18,62,345.57 and Rs. 1,24,615.97 respectively for the year 1969-70 under the Tamil Nadu General Sales Tax Act, 1959. Out of Rs. 18,62,540.19, Rs. 15,19,705.82 related to export sales and there were inter-State sales to the extent of Rs. 2,18,023.75. After allowing these deductions of export sales and inter-State sales, the assessing authority determined the total (sic) and taxable turnover at Rs. 1,24,810.62. It was found from the accounts that 74,634 kilograms of senna leaves were exported to foreign countries out of which purchases of 67,173 kilograms were not supported by any bill. As these purchases were considered to have been made from persons other than the assessees and in the circumstances in which no tax was payable by them under Section 3, 4 o...
Madras Fertilizers Limited Vs. Asstt. Collector of Central Excise, Mad ...
Court: Chennai
Decided on: Nov-19-1979
Reported in: 1980CENCUS602D
ORDERVardarajan, J.1. These two writ petitions have been filed by the Madras Fertilizers Limited against (1) The Assistant Collector of Central Excise, Madras, (2) The Superintendent of Central Excise, Madras and (3) the Union of India, under Article 226 of the Constitution of India--W.P. No. 152 of 1977 for the issue of a writ of Certiorari or any other appropriate writ or order calling for the records relating to the proceedings bearing C. No.V/14/HH/3-2-74--VC of the Assistant Collector of Central Excise and quashing the order dated 7-1-1977 passed by him therein, and W.P. No. 455 of 1977 for the issue of a writ or mandamus or any other appropriate writ or order directing the Assistant Collector of Central Excise to refund the excise duty paid on Complex Fertilizers--NPK Mixtures-- manufactured by the petitioner-company upto 5-3-1976 after adjusting the duty payable on the Urea used in the manufacture of the Complex Fertilizers and the credit taken for the countervailing duty paid o...
Durga Fabrics, Chennimalai Represented by Its Partner, A.M. Patnaswami ...
Court: Chennai
Decided on: Nov-16-1979
Reported in: (1980)2MLJ577
V. Sethuraman, J.1. The defendants in O.S. No. 31 of 1974 on the file of the Court of the District Judge of Coimbatore are the appellants. The plaintiff is a firm known as 'Sri Durga Textiles' carrying on business in the sale of bed-sheets, towels, napkins, pillow-covers, and curtain cloth with the registered trade mark of Sri Durga Textiles. The firm is registered under the Indian Partnership Act. The first defendant is a firm carrying on a business at Chennimalai manufacturing the same type of goods like bed-sheets under the name and style of 'Durga Fabrics'. Defendants 2 to 5 are the partners of the said firm. The plaintiff firm was started in the year 1956 and the partner K.N. Ramamurthi has been a partner right through, though there have been other changes in the partnership on account of death or retirement. The case of the plaintiff was that it was continuously and exclusively using the business name 'Durga Textiles' and the trade mark 'Sri Durga Textiles' in-connection with its...
Deputy Commissioner of Commercial Taxes Vs. P.C. Mohammed Ibrahim Mara ...
Court: Chennai
Decided on: Nov-15-1979
Reported in: [1980]46STC22(Mad)
Sethuraman, J.1. The Deputy Commissioner of Commercial Taxes has applied for revision of the order of the Sales Tax Appellate Tribunal, dated 11th July, 1974. The assessee was originally assessed on a taxable turnover of Rs. 21,589.42 for the assessment year 1968-69 by an order dated 18th February, 1970. Subsequently, this assessment was revised and a turnover of Rs. 24,726.75 was brought to tax at multi-point rate on the ground that galvanised plain sheets, referred to as G. P. sheets and C. R. sheets, were wrongly exempted treating the goods as single point goods. Reassessment was made on 16th August, 1972, and the matter was taken on appeal to the Appellate Assistant Commissioner. He also held that G. P. sheets were liable to tax at multipoint rate. The assessee took the matter on appeal to the Appellate Tribunal, disputing the levy of tax at 3 per cent on Rs. 15,143.23 pertaining to G. P. sheets. The contention of the assessee was that these sheets came Within the category of iron ...
T.M.A. Yacub HussaIn Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Nov-15-1979
Reported in: [1980]46STC470(Mad)
Sethuraman, J.1. The assessee is a dealer in cotton ropes and coir products. He returned a total and taxable turnover of Rs. 52,046.41 and Rs. 3,342.78. The total and taxable turnovers were fixed by the assessing authority at Rs. 9,58,581.00 and Rs. 5,01,250.00 respectively. The dispute was on a turnover of Rs. 3,87,316 relating to sales of ropes. The ropes are called and there were other ropes required by agriculturists. The assessing authority considered that these items did not fall within item 4 of the Third Schedule as gcods exempted from tax by Section 8 of the Tamil Nadu General Sales Tax Act. The Appellate Assistant Commissioner confirmed the assessment as made by him. The assessee took the matter on appeal to the Sales Tax Appellate Tribunal. The Tribunal, after elaborately considering the several decisions cited before it, came to the conclusion that it is difficult to conceive of a textile shop selling rope or a person doing business of the type of the assessee selling any c...
Commissioner of Income-tax Vs. P.R. Ramakrishnan
Court: Chennai
Decided on: Nov-14-1979
Reported in: (1980)18CTR(Mad)52; [1980]124ITR545(Mad)
Sethuraman, J.1. The Commissioner of Income-tax has come under reference under Section 256(1) of the I.T. Act, 1961, on the following two questions :' 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the value of perquisite to be assessed in the hands of the assessee need not be the amount disallowed in the assessments of the companies under Section 40(c) and accordingly upholding the assessment of lesser amount ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the amount assessed under Section 2(24)(iv) in the hands of the Hindu undivided family as a perquisite obtained from a different company should be excluded in computing the value of perquisite to be assessed in the assessment of the assessee as individual ' 2. The assessee was the additional managing director of M/s. Jayalakshmi Mills Ltd. and M/s. Ramakrishna Industries Ltd. The remuneration received by him as su...
Commissioner of Income-tax Vs. Planters Co. (P.) Ltd.
Court: Chennai
Decided on: Nov-14-1979
Reported in: (1980)15CTR(Mad)395; [1980]123ITR648(Mad)
Sethuraman, J.1. The Appellate Tribunal has referred the following question under Section 256(1) of the Act:'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the excess sales tax realised by the assessee during earlier years and transferred to the credit of profit and loss account on June 30, 1970, constituted trading receipt of the years in which it was received and consequently it cannot be assessed to tax in the year of assessment for 1971-72 ?2. The assessee, a private limited company, is carrying on business in sale of tea. When orders for supply of tea were received from buyers, invoices were prepared for the sale price mentioned in the orders, and sales tax was separately charged and added in the invoices. The value oftea sold was separately credited to the 'tea sales account' and the sales tax collected was credited to the 'sales tax reserve account' in the general ledger. The collection of sales tax for the years 1955...
State of Tamil Nadu Vs. Sree Mahendra Brothers
Court: Chennai
Decided on: Nov-14-1979
Reported in: 1981(8)ELT143(Mad)
Ismail, C.J.1. This is an appeal against the orderof Natarajan J. dated 27-9-1978 allowing W.P. No. 4049 of 1976. The pointinvolved was whether braided cords and tapes will fall within the definition of'Cotton fabrics'. The learned Judge relied on an earlier judgment of this court in the Government of Madras v. Madurai Braided Cord and Tape producers Co-operative Industrial Society, 22 S.T.C. 470 for coming to the conclusion that the braided cord will fall within the definition of 'cotton fabrics' as defined in the Central Excises and Salt Act, and S. No. 4 of the Third Schedule to the Tamil Nadu General Sales Tax Act. Notwithstanding the conclusion, the learned Judge had not granted the relief to the respondent immediately, but merely directed the authorities to investigate the question as to whether the goods produced by the respondent would fall within the category of item 19 of the First Schedule to the Central Excises and Salt Act or not. What the learned Government Pleader conten...
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