Court : Karnataka
Reported in : (2009)22VST371(Karn); 2009(2)KCCRSN62; 2009(4)AIRKarR436
ORDERN. Kumar, J.1. The petitioner is a private limited company registered under the Companies Act and having its registered office at Bangalore. The petitioner has a manufacturing unit at pondicherry. The petitioner is registered under the Karnataka Sales Tax Act (hereinafter for short referred to as the KST Act) and Central Sake Tax Act (hereinafter for short referred to as 'the CST Act'). The petitioner it engaged in the business of manufacture and supply of ATMs and manufacture, supply and trading of their parts and accessories. The petitioner also undertake Annual Maintenance Contracts (AMCs) for maintenance of ATMs. In so far as sale of parts and accessories of ATMs and maintenance of ATMs under the AMCs and construction of ATM rooms by the petitioner's branch in Bangalore are concerned, the petitioner has admitted its liability and filed returns for the assessment years 2002-03, 2003-04, 2004-05, 2005-06 and also 2006-07 under the KST and CST Acts. The petitioner has been duty a...
Tag this Judgment!Court : US Supreme Court
Browning v. Waycross - 233 U.S. 16 (1914) U.S. Supreme Court Browning v. Waycross, 233 U.S. 16 (1914) Browning v. City of Waycross No. 259 Argued March 11, 1914 Decided April 6, 1914 233 U.S. 16 ERROR TO THE COURT OF APPEALS OF THE STATE OF GEORGIA Syllabus A state may not burden, by taxation or otherwise, the taking of orders in one state for goods to be shipped from another, or the shipment of such goods in the channel of interstate commerce up to and including the consummation by delivery of the goods at the point of destination. The business of erecting in one state lightning rods shipped from another state, under the circumstances of this case, was within the regulating power of the former state, and not the subject of interstate commerce. Caldwell v. North Carolina, 187 U. S. 622 ; Rearick Page 233 U. S. 17 v. Pennsylvania, 203 U. S. 507 ; Dozier v. Alabama, 218 U. S. 124 , distinguished. Parties may not, by the form of a nonessential contract, convert an...
Tag this Judgment!Court : Delhi
Reported in : (2000)IILLJ845Del
ORDERK. Ramamoorthy, J.1. There are five petitioners in CWP. 629/98. Their services have been dispensed with by the Indian Railway Construction Company Limited, hereinafter called the IRCON. They have challenged the orders passed by the first respondent. Before I notice the case of the petitioners, it will be relevant to state about the formation of the IRCON. 2. IRCON was incorporated in the year 1976 under Indian Companies Act, 1956. It is a Government of India enterprises, run under the aegis and control of the Ministry of Railways. The main purpose for which the Company was formed was for the construction of railway tracks, roads, highways, buildings for Government and other works working under the Government, canals and other construction activities on commercial basis. It has its central office in New Delhi. The Company has a few engineers, other professionals and staff for the purpose of administration. The IRCON undertakes projects at various places in India and abroad. Dependi...
Tag this Judgment!Court : Chennai
Reported in : [1981]47STC337(Mad)
Ismail, C.J.1. In this tax revision case the point involved is whether tapioca thippi dust and the mixture of molasses with tapioca thippi dust are articles of cattle feed falling within the scope of the notification issued by the Government of Tamil Nadu under section 17(1) of the Tamil Nadu General Sales Tax Act, 1959, on 4th March, 1974. The notification, so far as it is relevant, reads as follows : 'In exercise of the powers conferred by sub-section (1) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby makes an exemption in respect of the tax payable by any dealer under the said Act on the sale of - ........................ (2) Cattle feed, namely, hay or straw or rice bran or wheat bran or husk and dust of pulses and grams, but excluding - (i) brokens of pulses and grams; (ii) oil-cakes; and (iii) cotton seeds.' 2. The Tribunal took the view that tapioca thippi dust and the mixture of molasses with tapioc...
Tag this Judgment!Court : Kerala
Reported in : AIR1963Ker137
Madhavan Nair, J.1. This appeal raises two questions on which there is considerable divergence of opinion; and they are:(1) Whether time under Article 11 A, Limitation Act, runs from the date of the order of the executing Court on the claim petition or of the High Court on a petition for its revision; and(2) if the starting point be the former, can the time taken by the revision proceeding be excluded from computation under Section 14 of the Limitation Act.2. The suit property having been purchased by the plaintiff in Court sale was delivered to him by process of Court. The first defendant who had been in possession of the property as mortgagee under the purchaser in an earlier Court sale applied under Order 21 Rule 100 for restoration of possession to him and it was allowed by the executing Court on 18-3-1122. The plaintiff's petition for revision of that order was dismissed by the High Court on 25-4-1122. The present suit under Order 21 Rule 103 C. P. C. was instituted on 23-4-1123. ...
Tag this Judgment!Court : Karnataka
Reported in : AIR1959Kant199; AIR1959Mys199; 1959CriLJ1005; (1958)36MysLJ550
ORDER1. The petitioner has been convicted by the learned Sub-Divisions I Magistrate, Hospet, in C. C. No. 45 of 1956, under S. 15(a) of the Madras Sales Tax Act and sentenced to pay a fine of Rs. 400/-, in default to undergo S. I. for two months. The conviction as well as the sentence have been confirmed by the learned Sessions Judge, Bellary, in Criminal Appeal No. 64 of 1957 on his tile. As against these decisions the petitioner has come up in revision to this Court.2. A number of grounds have been taken in this revision petition, challenging the correctness as well as the legality of the conviction and sentence, But for obvious reasons, only one ground had been pressed before me, i. e., ground No. 1. It was contended on behalf of the petitioner that Sri G. P. Jagadeesh, the learned Sub-Divisional Magistrate, Hospet, who convicted the petitioner, had no authority to do so as his appointment as a Magistrate was not in accordance with law. It was urged that the appointment of Sri Jagad...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(3)ALD15; 1998(2)ALT731
ORDERUmesh Chandra Banerjee, C.J. 1.The Employees' State Insurance Act, 1948 being one of the most comprehensive legislations in the field of social security to safeguard the interest of the working section of the people of the country has, however, its origin as early as 1927 at the Tenth Session of the International Labour Conference of the International Labour Organisation, This beneficial piece of legislation, however, owes its effectiveness to the various amendments effected from time to time so as to meet the requirements and necessities of changing structure of the society and to subserve the basic intent of the legislature, namely, conferment of benefit on to a section of the people of the country, who cannot be ascribed to be affluent in nature. The need was felt, as noticed above, as early as 1927 and since then the legislature thought it fit to assist the society, so that people in general will have the benefit of a beneficial piece of legislation.2. Ours is a country, which...
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1960]11STC456(AP)
Satyanarayana Raju, J.1. This revision case arises out of an order of the Sales Tax Appellate Tribunal rejecting the petitioner's appeal, T.A. No. 394 of 1957.2. The petitioner is a dealer at Vijayawada. His main business during the year of assessment 1953-54 consisted in purchasing raw skins and hides at Vijayawada and exporting them to tanners at Madras.3. Under Section 3(1) of the Madras General Sales Tax Act, 1939, every dealer is liable to pay for each year a tax on his total.turnover for such year. Section 5' however, grants certain exemptions and reductions of tax in certain cases, subject to such restrictions and conditions as may be prescribed, including the conditions as to licence and licence fees. Under Section 5, Clause (vi), the sale of hides and skins, whether tanned or untanned, is liable to tax only at such single point in the series of sales by successive dealers as may be prescribed. Rule 16 of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, presc...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2006(2)ALD457; 2006(2)ALT329; [2006]71SCL357(AP)
Bilal Nazkl, J.1. This is an appeal filed by the writ petitioner against the order dt. 25-11 -2004 passed by a learned single Judge of this Court in W.P. No. 3678 Of 2004.2. The writ petitioner filed the writ petition challenging a notice dt. 17-2-2004 issued by 1st respondent-Mandal Revenue Officer, Tirumalagiri Mandal. He contended that he was engaged in export business of drugs to Dubai under a scheme known as Duty Entitlement Passbook (DEPB scheme). He was exporting huge drugs namely 'Naproxen', the consignment of which was lying in Bombay Nhava Sheva Docks. The consignment was seized, the petitioner was arrested and detained by Director of Revenue Intelligence under Conservation of Foreign Exchange and Prevention of Smuggling Activities Act. A show cause notice was issued to him on 12-9-2001 under Section 14 of the Foreign Trade (Development and Regulation) Act, 1992. The allegation against the petitioner was that he exported chalk powder under DEPB scheme by falsely declaring it ...
Tag this Judgment!Court : US Supreme Court
Railroad Company v. Richmond - 86 U.S. 584 (1873) U.S. Supreme Court Railroad Company v. Richmond, 86 U.S. 19 Wall. 584 584 (1873) Railroad Company v. Richmond 86 U.S. (19 Wall.) 584 ERROR TO THE SUPREME COURT OF THE STATE OF IOWA Syllabus 1. The Act of Congress of June 15, 1866, authorizing every railroad company in the United States, whose road was operated by steam, and its successors and assigns, to carry upon and over its road, boats, bridges, and ferries all passengers, troops, government supplies, mails, freight, and property, on their way from one state to another state, and to receive compensation therefor, and to connect with roads of other states so far as to form continuous lines for the transportation of the same to their place of destination; and the Act of July 25, 1866, authorizing the construction of certain bridges over the Mississippi River, and among others a bridge connecting Dubuque with Dunleith, in the State of Illinois, and providing that the bridges, ...
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