Chennai Court June 1979 Judgments
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Deputy Commissioner (C.T.) Vs. G. Govindaraju Chettiar
Court: Chennai
Decided on: Jun-13-1979
Reported in: [1980]46STC341(Mad)
Sethuraman, J.1. This revision petition has been filed by the Deputy Commissioner (C. T.), Coimbatore, against an order of the Sales Tax Appellate Tribunal, dated 3rd August, 1970. The assessee in this case is a dealer in cotton and cotton-seeds. For the year 1962-63 the books of account revealed a total turnover of Rs. 14,96,163.26. Out of the said amount the purchases of kapas and lint came to Rs. 12,35,882.06 which included the closing stock of Rs. 1,33,858.18 as on 31st March, 1963. Cotton is taxable at the point of last purchase in the State. In making the assessment on 29th February, 1964, the Joint Commercial Tax Officer referred to certain records secured on inspection of the place of business of the assessee by the Special Deputy Commercial Tax Officer which revealed suppression of sales of cotton-seeds to the tune of Rs. 44,205.27. On the basis of this 'suppression', the Joint Commercial Tax Officer made an addition of Rs. 50,000 towards omission of sale of cotton-seeds, and ...
T.P. Abdul Khadar and ors. Vs. Rajammal and ors.
Court: Chennai
Decided on: Jun-13-1979
Reported in: (1980)1MLJ331
V. Ratnam, J.1. Defendants 2, 14 to 22 are the appellants in this Second Appeal which arises out of a suit in O.S. No. 418 of 1959 on the file of District Munsif Court, Coimbatore, instituted by the 1st respondent herein for delivery of possession of the suit property and for recovery of a sum of Rs. 3,300 towards arrears of rent and for recovery of damages for use and occupation till delivery of possession and for other incidental reliefs. The case of the 1st respondent is that she is the owner of the suit property having purchased the vacant site on 23rd June, 1944. Thereafter, according to the 1st respondent, she put up a shed measuring (O'x l2' and was in possession and enjoyment of the same through her watchman who was in occupation as caretaker. The deceased 1st defendant in the suit, whose legal representatives are appellants 2 to 10, was carrying on business in timber and firewood under the name and style of Janatha Timber Mart. On 1st March, 1958, the suit property was leased ...
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