Chennai Court September 1980 Judgments
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Gwalior Rayon Silk Manufacturing and Weaving Co. Ltd. Vs. the State of ...
Court: Chennai
Decided on: Sep-23-1980
Reported in: [1982]49STC73(Mad)
Ismail, C.J. 1. This is a petition to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, dated 19th December, 1978. It is unfortunate that neither the Appellate Assistant Commissioner nor the Tribunal paid attention to the real controversy between the parties and the specific statutory provisions which have to be applied. The assessee purchased timber and bamboos from the forest department in respect of coupe taken from the forest department and the value paid by the assessee to the forest department was Rs. 90,525. They incurred transport and extraction charges of Rs. 2,00,990.56. The assessee used the timber and the bamboos in the manufacture of rayon silk. The question that came to be considered by the authorities was whether this sum of Rs. 90,525 or Rs. 2,00,990.56 was liable to be taxed. The Appellate Assistant Commissioner's order refers to section 7-A of the Tamil Nadu General Sales Tax Act, 1959, and point out that what the assessee...
The State of Tamil Nadu Vs. Subbaraj and Co.
Court: Chennai
Decided on: Sep-23-1980
Reported in: [1981]47STC30(Mad)
Ismail, C.J. 1. All these three cases raise the question relating to liability to tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. In these cases, the dealer buys raw bones. The raw bones are converted into crushed bones. The process is done through breaking the bones in a disintegrator. In the process of breaking the bones into pieces of 3/8' and 5/8' bones, bone grist, bone-meal, fluff horns and hoof are obtained. Roughly 50 per cent of raw bone is obtained as crushed bone; 15 per cent of raw bone is obtained as bone grist; about 15 per cent is obtained as bone-meal; about 10 per cent is obtained as fluff; about 5 per cent is obtained as horn hoof. The rest becomes waste. The dealers in T.C. No. 337 of 1979 exported crushed bone, but all the three dealers sold bone-meal, bone grist, fluff and horn hoof locally. As far as export is concerned, the Tribunal has remitted the matter back to the assessing officer in order to decide the question whether those sales fall ...
Tamil Nadu Electricity Board, Represented by Its Secretary Vs. Tamil N ...
Court: Chennai
Decided on: Sep-22-1980
Reported in: (1980)IILLJ440Mad
M.M. Ismail, C.J.1. This is an appeal against the order of Mohan, J., dated 11th August, 1980, allowing W.P. No. 5742 of 1979 filed by the respondent herein. 2. The respondent, was accorded recognition by the appellant by its proceedings No. 1238 dated 30th July, 1969, Paragraph 3 of this order states as follows : 'The Tamil Nadu Electricity Board accepts the recommendation of the commissioner of Labour, Madras and hereby accords recognition under the Code of Discipline in Industry to the Tamil Nadu Electricity Board Accounts Subordinates Union, Coimbatore (Reg. No. 2472) in respect of the ministerial staff excluding peons, bill collector and store-keepers. Subsequently the union, namely, the respondent herein, started enrolling members from peons, bill collectors, and store-keepers also. In view of this the appellant proposed to de-recognise the union as having violated the condition of the recognition. The respondent-union pointed out that, though it had changed its name and changed ...
The Tamil Nadu Electricity Board Represented by Its Secretary Vs. Tami ...
Court: Chennai
Decided on: Sep-22-1980
Reported in: (1981)1MLJ309
M.M. Ismail, C.J.1. This is an appeal against the order of Mohan, J., dated 11th August, 1980, allowing W. P. No. 5742 of 1979 filed by the respondent herein.2, The respondent accorded recognition to the appellant by its proceedings No. 1238 dated 30th July, 1969. Paragraph 3 of this order states as follows:The Tamil Nadu Electricity Board accepts the recommendation of the Commissioner of Labour, Madras, and hereby accords recognition under the Coda of Discipline in Industry to the Tamil Nadu Electricity Board Accounts Subordinates Union, Coimbatore (Reg No. 2472) in respect of the ministerial staff excluding peons, bill-collectors and store-keepers.3. Subsequently, the Union, namely, the respondent herein, started enrolling members from peons, bill-collectors and store-keepers also. In view of this the appellant proposed to de-recognise union as having violated the condition of the recognition. The respondent-union pointed out that, though it had changed its name and changed its cover...
Lucas T.V.S. Ltd. Vs. Assistant Collector of Central Excise, Madras an ...
Court: Chennai
Decided on: Sep-19-1980
Reported in: 1981(8)ELT657(Mad)
ORDER1. Messrs Lucas T.V.S. Ltd., the petitioners herein, are the manufacturers, among other products, of starter motors, wipermotors and parts thereof viz., starter armatures and wiper armatures. These items fall under item 30(3) and 30(4) of the Central Excise Tariff. They became assessable to duty at 20% ad valorem with effect from 1st March, 1973. The said goods are sold as original equipment to the manufacturers of internal combustion engines and motor vehicles. They are also sold as spares to serve and replacement market through the distributors of the petitioners. In accordance with the usual business practice, the sale of the goods manufactured as original equipment differs in price from customer to customer depending upon various circumstances and the prices are agreed after negotiation from time to time. The prices of the very same goods sold as spares for service and replacement differ from the prices charged to original equipment manufacturers and in fact the prices are muc...
R.S.K.V. Raghavan Trading as R.S. Krishna and Co., Mayuram Vs. G. R. G ...
Court: Chennai
Decided on: Sep-19-1980
Reported in: AIR1981Mad262; (1981)2MLJ30
1. This appeal is directed against the dismissal of an application filed by the appellant under Section 56 of the Trade and Merchandise Marks Act for rectification of the register by removing the trade mark NG. 164933 or by deleting from the said mark the words 'Thennamarakkudi oil.'2. The facts as set out in the application for rectification are as follows :The appellant's father Santhanakrishna Naidu started, in or about the vear 1918. a business in the manufacture and sale of a medicinal oil preparation for curing sprains. and fractures under the name and style of R. S. Krishna and Co. In order to distinguish his goods from that of the other merchants the appellant's father adapted mark consisting of a device in which the word 'Thennamarakkudi oil' formed an essential part. The appellant's father, and. after his death. the appellant have been continuousIv using the said mark on the tins of the medicinal oil prepared and sold by them. The mark adopted by them for their goods had been...
United India Roller Flour Mills Ltd. Vs. Union of India
Court: Chennai
Decided on: Sep-16-1980
Reported in: 1981(8)ELT66(Mad)
1. The petitioners Messrs United India Roller Flour Mills Ltd., are manufacturers of wheat products such as Maida, Sojji, Atta and Bran. In the Finance Bill No. 27 of 1971, presented to the Parliament on 28-5-1971, maida was proposed to be included under item 1-F of the Central Excise Tariff. On the basis of the proposal to subject maida to excise duty, a sum of Rs. 32,004 calculated on the basis of an ad valorem duty at 10 per cent was collected from the petitioners in respect of maida manufactured for the period from 29-5-1971 to 9-6-1971. The Bill was passed by Parliament on 10-8-1971. The Act as passed did not levy excise duty on maida as was proposed in the Finance Bill. On the very same day, the Government of India issued Notification No. 162, dated 10-8-1971, stating that maida would be exempt from payment of excise duty. In view of this position, the petitioners applied to the Assistant Collector of Central Excise, Madras, for refund of Rs. 32,004, which was provisionally colle...
United India Roller Flour Mills Ltd. Vs. the Union of India (Uoi), Rep ...
Court: Chennai
Decided on: Sep-16-1980
Reported in: 1981LC199D(Madras)
ORDERPadmanabhan, J.1. This Writ Petition coming on for hearing on Friday the 12th day of September 1980 and to this day, upon perusing the petition and the affidavit filed in support thereof, the order of the High Court dated 13.6.78 and made herein, and the Counter affidavit filed herein, and the records relating to the order in 1961 of 1971 dated 31.10.71 on the file of the respondent comprised in the return of respondent to the writ made by the High Court, and upon the hearing arguments of Mr. K. Krishhnamurthi lyer, Advocate, for the petitioner and of Mr. M.N. Balasubramaniam, Additional Central Government Standing Counsel, on behalf of the respondent, the Court made the following order:2. The petitioner, M/s. United India Rollei Flour Mills Ltd., are manufacturers of wheat products such as Maida, Suji, Atta and Bren. In the Finance Bill of No. 271 of 1971 presented to the Parliament on 28.5.1971, Maida was proposed to be included under item 1-F of the Central Excise Tariff. On th...
Munuswami Vs. Mallika
Court: Chennai
Decided on: Sep-12-1980
Reported in: (1981)1MLJ196
ORDERM.M. Ismail, C.J.1. This is a petition to revise the order of the Registrar of the Court of Small Causes, Madras dated 4th August, 1980, dismissing M.P. No. 218 of 1980 filed by the Petitioner herein. The petitioner was directed to be evicted in a suit filed under Section 41 of the Presidency Small Cause Courts Act, 1882. Subsequently, the petitioner filed a comprehensive suit, namely O.S. No. 11069 of 1978 on the file of the City Civil Court, Madras for declaration of his right and also filed I.A. No. 1207 of 1980 for an interim order of injunction and the said suit and the application are said to be pending. It is at that stage the petitioner filed the present petition, namely M.P. No. 218 of 1980 before the Court of Small Causes, Madras for stay of all further proceedings by way of executing the order of eviction passed in the ejectment suit. The Registrar, Court of Small Causes dismissed the said petition holding that having filed a comprehensive suit, the remedy of the petiti...
Ehasan Bivi and ors. Vs. Nagalakshmi Ammal
Court: Chennai
Decided on: Sep-12-1980
Reported in: (1981)1MLJ240
P. R. Gokulahrishnan, J.1. The legal representatives of the tenant are the petitioners herein. The eviction was sought for in respect of three shops which are situate at No. 45-B, Hanumarkoil Road, Kumbakonam. The daily rent for each shop is Rs. 4. The eviction petition was filed by one Nagalakshmi Ammal. The eviction was sought on three grounds namely: (1) wilful default; (ii) demolition of the buildings and for reconstructing the same; and (iii) the tenants caused damages to the buildings by putting them to a different use from the one for which they were rented out. Both the Rent Controller and the Appellate Authority found that there was no default, much less wilful default on the part of the tenants. They ordered eviction on the ground that the landlord requires the buildings for demolition and reconstruction and also on the ground that the tenants have damaged the buildings. I do not think it is necessary for me to go into the merits of the case elaborately since Mr. B. Rajagopal...
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