Chennai Court February 1983 Judgments
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Deputy Commissioner (Ct), Coimbatore Division, Coimbatore Vs. G. Ramas ...
Court: Chennai
Decided on: Feb-03-1983
Reported in: [1984]57STC13(Mad)
Ramanujam, J.1. The assessee in this case is a dealer in textiles. In the year 1969-70, he has sold one motor car for a sum of Rs. 49,500. The said turnover was brought in for assessment by the assessing authority as an escaped turnover under section 16 of the Tamil Nadu General Sales Tax Act, 1959. Before the assessing authority, the contention of the assessee was that motor car has been purchased in the State of Tamil Nadu on 25th July, 1968, from Messrs Krishna Mines, Tirunelveli, and therefore, the sale by him is a second sale which is exempted under the provisions of the Act. The assessing authority, however, rejected the assessee's contention and brought the said turnover to assessment. The assessee filed an appeal before the Appellate Assistant Commissioner but without success. The assessee thereafter took the matter to the Sales Tax Appellate Tribunal. Before the Appellate Tribunal, the same contention was reiterated by the assessee. The Tribunal, after verification of the fact...
The State of Tamil Nadu Vs. Manakchand
Court: Chennai
Decided on: Feb-03-1983
Reported in: [1984]56STC237(Mad)
Padmanabhan, J. 15. An important question of law under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (referred to as the Act), arises for consideration of the Full Bench in this case. The matter has been referred to the Full Bench by a bench consisting of Ratnavel Pandian, J., and one of us (Balasubrahmanyan, J.) in view of the fact that they doubted the correctness of two earlier Bench decisions of this Court in Mohanlal v. Commissioner of Commercial Taxes [1979] 43 STC 433 and Chennakesavalu v. Board of Revenue [1981] 47 STC 403. 16. The assessee herein is a dealer in jewellery. For the assessment year 1975-76 his sales turnover was Rs. 46,931. The assess had also purchased during the assessment year old jewellery which is liable to purchase tax under section 7-A(1) of the Act to the tune of Rs. 39,721. The assessee filed a return declaring his sales turnover at Rs. 46,931 and the purchase turnover at Rs. 25,653. Before the assessing authority, the assessee contended t...
M. Neelamega Nadar Vs. the Special Tahsildar (D.R.), Usilampatti Divis ...
Court: Chennai
Decided on: Feb-03-1983
Reported in: (1983)2MLJ239
P.R. Gokulakrishnan, J.1. The appellant-filed the writ petition for the issue of a writ of certiorari filed mandamus calling for the records of the proceedings dated 31st August, 1981 in D.R.A. No. 25|81NKT on the file of the Special Tahsildar (D.R.) Usilampatti Division, as affirmed by the proceedings dated 24th May, 1982 in N.L. No. 17554 of 1981, on the file of the Revenue Divisional Officer-cum-Appellate Authority (D.R.), and to quash the same.2. The third respondent borrowed a sum of Rs. 2,000 from the appellant on the hypothecation of 10 cents of land belonging to her Subsequent to the said borrowing, she agreed to sell the land to the appellant for a sum of Rs. 3,500. White the matter stood thus, the third respondent filed an application under1 the Tamil Nadu Act XIII of 1980, before the first respondent alleging that the debt due to the appellant has been wiped out as per the provisions of the Act. Respondents 1 and 2 have held that the third respondent is entitled to the benef...
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