Chennai Court April 2009 Judgments

Meenu Equipments Vs. State of Tamil Nadu

Court: Chennai

Reported in: (2010)28VST214(Mad)

K. Raviraja Pandian, J.1. The Revenue is on revision before us canvassing the correctness of the order of the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore dated August 11, 1994 made in CTA No. 356 of 1992.2. Heard the learned Counsel on either side on the following substantial questions of law:(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in law in upholding the revision of assessment, whereunder the exemption originally granted was revoked, in respect of sales of mixies?(2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal's order negativing the claim for exemption is violative of the principles of natural justice and is arbitrary?3. The assessee's claim for exemption in respect of sale of meenu mix made by it to the union run canteen, heavy vehicles factory, Ministry of Defence, Government of India under G.O.P. No. 3125 dated December 30, 1964, was rejected by the Tribunal on the gro...

Dharampal Satyapal Limited Vs. the Commercial Tax Officer,

Court: Chennai

Reported in: 2009(243)ELT179(Mad); (2009)24VST193(Mad)

ORDERPrabha Sridevan, J.1. The petitioners are engaged in the manufacture and marketing of 'Pan Masala' containing tobacco under the brand name 'Pan Parag', 'Pan Zarda', 'Pan Parag Gutkha' and also 'Pan Masala' which does not contain tobacco. The first respondent passed provisional assessment orders for the months of October, November and December, 2000, levying tax under Entry-II, Part-J of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 ('TNGST Act' in short). The petitioners filed a revision before the Deputy Commissioner (C.T.). The revisional authority confirmed the provisional assessment orders. Aggrieved by that, the petitioners approached the Tamil Nadu Taxation Special Tribunal. The Tribunal dismissed all the original petitions filed by the petitioners. The petitioners also filed original petitions seeking the substantial relief of declaration that the word 'or tobacco' in Sl. No. 2, Part-J of the First Schedule to the TNGST Act is ultra vires Sections 14 and ...

The Commissioner of Income Tax-i Vs. Tagros Chemicals of India Ltd.

Court: Chennai

Reported in: [2009]183TAXMAN175(Mad)

K. Raviraja Pandian, J.1. The revenue on appeal against the order of the Income Tax Appellate Tribunal dated 22.09.2006 passed in ITA. No. 829/Mds/2006 relating to the assessment years 2001-02.2. The material facts culled out from the statement of facts stated in the memorandum of appeal are as follows:The assessee Company is engaged in the manufacture and export of pesticides. The assessee company filed its return for the assessment year 2002-03. A notice Under Section 143(2) was issued and assessment was completed by allowing the MAT credit Under Section 115JAA after levying the interest Under Section 234B and 234C. The assessee had also excluded excise duty and sale tax from the total turnover for the purpose of deduction Under Section 80HHC. The Assessing Officer while working out the total turnover for the computation of deduction Under Section 80HHC included the sales tax and excise duty collections and brought the same to tax. On appeal, the Commissioner of Income Tax (Appeals),...

Tci Distribution Centers Vs. Official Liquidator

Court: Chennai

Reported in: (2009)8MLJ1238

ORDERP. Jyothimani, J.1. The applicant in all these cases M/s. TCI Distribution Centers Limited is the purchaser, pursuant to the publication effected by the Official Liquidator, High Court, Madras, in respect of 41.12 Acres of freehold land belonging to M/s.Fidelity Industries Limited (in liquidation). The said lands are situated in two villages, viz., Kilai and Ulandai. The applicant was the highest bidder in the auction conducted by this Court on 6.2.2008 for an amount of Rs. 15.20 Crores and the sale was confirmed in favour of the applicant.2. This Court has directed the payment of difference of EMD amount and balance sale consideration within ninety days, in two installments. It is stated that the applicant has remitted the balance EMD. On a request by the applicant for furnishing the title deeds and field map relating to the property, the Official Liquidator was directed to collect the documents from IDBI and the field map was also directed to be furnished. 3. It is stated that, ...

Management of Gem Manufacturers Private Ltd. Vs. Presiding Officer, La ...

Court: Chennai

Reported in: (2009)IVLLJ99Mad

S.J. Mukhopadhaya, J.1. This writ appeal has been preferred against the interim order dated June 30, 2008 passed by the learned single Judge in M.P. No. 1/2007 & W.V.M.P. No. 1/2008 in W.P. No. 6743/2007.2. The brief facts of the case are that the appellant (hereinafter referred to as 'the Management') preferred the Writ Petition against the common Award, dated December 23, 2004 passed by the Presiding Officer, Labour Court, Coimbatore in I.D. Nos. 310, 311 and 714 to 717/1999. Prayer was also made to pass interim order of stay of payment of back-wages.3. The learned single Judge initially passed interim order of stay on February 27, 2007, against which, a petition for vacating the order of stay was filed on behalf of the workmen. The Court, on March 14, 2007, directed the Management to deposit the entire back-wages as awarded by the Labour Court within a period of 12 weeks from the date of receipt of a copy of the order. In the vacate-stay-petition, an affidavit was filed on behalf of...

Management of Turbo Energy Ltd. Rep. by Its Executive Director Vs. Pre ...

Court: Chennai

Reported in: (2009)IVLLJ115Mad

S.J. Mukhopadhaya, J.1. The Management of Turbo Energy Limited (hereinafter referred to as 'the Management'), which has unsuccessfully challenged the Award dated February 4, 2008 in I.D. No. 165/2004, has preferred this Writ Appeal against the order dated November 21, 2008 passed by the learned single Judge in Writ Petition No. 10349/2008.2. By the aforesaid preliminary Award, the Labour Court, Vellore held that the domestic enquiry conducted against the second respondent-workman was not fair and proper and directed the Management to prove the charges by letting in evidence before the Labour Court.3. The learned single Judge, having noticed that there is allegation of obtaining signature in blank papers by the enquiry officer and as admittedly, the copies of the number of Management Exhibits, such as Exhibits M-11 to M-14, were not furnished to the workman, held that the Labour Court was justified in giving a finding that the enquiry was not fair and proper and the learned single Judge...

Gec Alsthom India Ltd. Vs. Cce Tiruchirapalli

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Jyoti Balasundaram The appellants, who are manufacturers of Air Circuit Breakers and Control Panels and availing MODVAT credit facility, claimed 8.16% as abatement from the value of goods sold through depots as post-manufacturing expenses (PME) under various heads out of which 4.58% was claimed as interest on receivables. They included the interest on receivables in the price and the price was the same whether paid on the date of delivery of goods or any other date within the general credit period of 60 days. According to the department, eligibility to abatement of interest on receivables, arises only when it is separately identified and collected from the buyers on the selling price of the goods i.e. in cases where payment is made after the general credit period has expired, such payment would not form part of the assessable value. Based on the above, a show-cause notice was issued proposing recovery of Rs.2,61,679/- for the period from April 98 to June 98 and proposing imposition of ...

Commissioner of Central Excise, Coimbatore Vs. M/S. Karpagam Switch Ge ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Jyoti Balasundaram This is an appeal filed by the Revenue. When the case was called both sides submitted that vide Final Order No.500/05 dated. 23.3.05, this Tribunal had set aside the impugned order in an appeal filed by M/s. Karpagam Switch Gears on the ground that the demand by clubbing clearances of a few other units with those of M/s. Karpagam Switch Gears had been raised without putting the other units on notice of their being treated as dummy. In the circumstances, the appeal filed by the Revenue against the impugned order, we find, is not sustainable. We, accordingly, reject the appeal. (Dictated and pronounced in open court)...

Commissioner of Central Excise, Madurai.ii Vs. M/S. Chidambaram Litho ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

JYOTI BALASUNDARAM The Revenue has filed this appeal against the order of the Commissioner (Appeals) who has accepted the contention of the assessee that printed labels and printed wrappers manufactured by them fall for classification under CETA sub-heading 4821.00 which inter alia covers labels of all kinds, rejecting the Revenue’s appeal against the order of the Assistant Commissioner who had so held. 2. We have heard both sides. We find that the goods are commercially known as kattu/labels. The assessees contend that the label is printed and the printing is not incidental to its use but is primary, in the sense that it communicates information about the product to the consumers. The Commissioner (Appeals) has also relied upon several orders passed by him and by other Commissioner (Appeals) against which no appeal was preferred by the Revenue to the Tribunal. Since the goods in question are covered by the description printed label their classification under heading 4821.00 by t...

Shri P. Pugalenthi and Others Vs. Commissioner of Central Excise, Pudh ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

JYOTI BALASUNDARAM The above appeals are dismissed for non compliance with the statutory requirement of Section 35F of the Central Excise Act, 1944 as there is no proof of predeposit of Rs.10,000/- by Shri Saravanan and Rs.2500/- each by S/Shri Pugalenthi and Joseph Gopal Raj as directed to be deposited in the Stay Order No.117 to 120/09 dt.4.3.09. (Dictated and pronounced in open court)...