Chennai Court August 1984 Judgments
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P. Kanniappan (Died) and ors. Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Aug-01-1984
Reported in: [1986]61STC25(Mad)
Ramanujam, J. 1. In these tax cases the view taken by the Tribunal that the gloves made of hosiery cloth or cotton cloth sold by the assessee falls under entry 86 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as the Act and are taxable at 5 per cent, has been challenged by the legal representatives, i.e., petitioners two to eleven abovementioned. According to the petitioners, the gloves made of cotton cloth or hosiery cloth will not fall under the said entry, but will fall under the notification in G.O. No. 1328, Revenue, dated 30th March, 1963, issued under section 17 of the Act, which prescribed for 2 per cent tax with effect from 1st July, 1967. As regards the turnover of Rs. 3,00,861, which is in dispute in this case, the assessing authority held that the items sold by the assessee cannot be taken to be 'ready-made goods'. But it has been treated as coming under the multipoint scheme. The said view of the assessing authority was, howev...
Mariamman Industries Vs. State of Tamil Nadu
Court: Chennai
Decided on: Aug-01-1984
Reported in: [1986]61STC358(Mad)
Ramanujam, J. 1. In this tax appeal filed by the assessees against the orders of the Board of Revenue, the question arises as to whether the oil known as armature coil winding oil can be taken as varnish mentioned in item 110 of the First Schedule to the Tamil Nadu General Sales Tax Act. 2. The assessees are dealers in armature coil winding oil. For the assessment year 1974-75, their taxable turnover was determined at Rs. 32,952. The assessing officer treated the said article sold by the assessees as coming under item 110 of the First Schedule to the Act and taxed the relevant turnover accordingly. The assessees filed an appeal before the Appellate Assistant Commissioner contending that armature coil winding oil cannot be classified as varnish and brought under item 110 of the First Schedule and it is liable to be taxed only at multi-point rate and as the turnover fell below the taxable limit of Rs. 50,000, they are not liable to be taxed at all. The Appellate Assistant Commissioner ac...
The Bombay Burmah Trading Corporation Ltd. Vs. the State of Tamil Nadu
Court: Chennai
Decided on: Aug-01-1984
Reported in: [1986]63STC411(Mad)
Ramanujam, J. 1. In these tax revision cases filed by the assessee the question that arises for consideration is whether the sales tax paid by the assessee could be excluded from the total turnover as claimed by the assessee. 2. The assessee in these cases is the producer of, and dealer in, tea. The tea produced by the assessee is normally sold in auction through brokers to whom the stocks of tea are sent by the assessee for sale. The tea is auctioned and sold at a price inclusive of sales tax. Immediately after the auction, the broker sends sale note to the assessee who is the seller indicating that the tea has been sold at a particular rate inclusive of sales tax to a particular person. Similarly he sends a bought note to the purchaser which also indicates the price the purchaser has to pay and the price is to include sales tax. Thus, both the purchaser and the seller are made aware of the fact that the price at which the tea has been auctioned includes the sales tax payable by the s...
Khaizar Basha Vs. Indian Airlines Corporation, New Delhi
Court: Chennai
Decided on: Aug-01-1984
Reported in: AIR1984Mad379
ORDER1. The petitioner is employed as head Daftory, Operations department, in the office of the respondent at Madras. He is Muslim by faith. He is married and his wife is living. He wanted to marry again and with this end in mind, he applied for the sanction as contemplated in Regn. 15 of the Standing Orders (Regulations) concerning discipline and appeals, formulated in exercise of the powers conferred by S. 45 of the Air Corporation Act, 1953 (Act 27 of 1953), read with the concerned rules. Regn. 15 reads as follows -'No employee who has a wife living shall contract another marriage without previous sanction of the General Manger, not with standing that such subsequent marriage is permissible under the personal law for the time being applicable to him. Likewise no female employee of the Corporation shall marry any person who has a wife living without obtaining such previous permission.'The petitioner did not succeed in getting the sanction and naturally, he is aggrieved. We are not in...
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