Chennai Court August 1979 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
The Deputy Commissioner of Commercial Taxes Vs. C. Saravanan and Co.
Court: Chennai
Decided on: Aug-02-1979
Reported in: [1980]45STC94(Mad)
Sethuraman, J.1. This revision has been filed by the State under Section 38 of the Tamil Nadu General Sales Tax Act, 1959, read with Section 9(3) of the Central Sales Tax Act, against the order of the Sales Tax Appellate Tribunal dated 27th August, 1973. The assessee was assessed under the Central Sales Tax Act for the year 1970-71 on a turnover of Rs. 5,42,720. The assessee appealed against the assessment questioning the assessability of the entire turnover before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner did not accept the assessee's claim for exemption. The matter thereafter was taken up in the appeal before the Tribunal. The contention before the Tribunal was that the turnover for the entire year was exempt in accordance with the notification issued on 13th July, 1970, granting full exemption with reference to 'jaggery sold in the course of inter-State trade or commerce in respect of which tax has been levied and collected at the point of first purc...
Gollapudi Suryanarayana Chetty Vs. State of Tamil Nadu
Court: Chennai
Decided on: Aug-02-1979
Reported in: [1980]45STC227(Mad)
Sethuraman, J.1. The revision petition has been filed against the order of the Sales Tax Appellate Tribunal refusing to review its earlier order. The Tribunal disposed of the appeal of the assessee by its order dated 6th December, 1972. In that order it was held that galvanised plain sheets were not declared goods and, therefore, the assessee was not eligible for the relief claimed. Subsequently, there was a decision of the Andhra Pradesh High Court reported in State of A.P. v. Sri Durga Hardware Stores dated 15th June, 1972, and it was published in Part No. 6 of Volume No. 32 of 'The Sales Tax Cases'. There was a circular after receipt of this judgment by the South Indian Iron and Hardware Merchants' Association dated 11th October, 1973, bringing out the substance of the said decision of the Andhra Pradesh High Court. After receipt of this circular, the assessee filed a petition for review before the Tribunal. The Tribunal rejected the said application and the matter is now before us....
- ‹ Prev
- 1
- 2
- 3
- 4
- Next ›