Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2001)123STC508Tribunal
..... first of all, when the export order specifies the nature of packing and when the goods exported does not loose its character because of the packing, it was held that the claim of exemption under section 5(3) of the central act could be extended in respect of packing material also, on the ground that it was for the purpose of complying with the agreement or order for or in relation to such export. ..... , addressed to the government of tamil nadu, though indicated the general scenario of bus body builders in tamil nadu, vis-a-vis the provisions in other states, especially in maharashtra, the specific request was to grant exemption in their case only, as could be seen from the request contained in the concluding paragraph of the letter, which reads as follows : "we would, therefore, request that you may kindly be ..... been given regarding chassis and bus body including the source of supply, it cannot be construed that the foreign order contemplated two constituents, namely, chassis and body.it is also relevant to note that form 14 of the bombay sales tax rules, 1959 contemplates free of tax in respect of goods purchased for resale in the course of inter-state trade or commerce or in the course of export out of the territory of india. ..... therefore, having regard to the facts discussed supra and in the light of the decision of the bombay high court reported in [1995] 98 stc 330 (tata engineering and locomotive company ltd. v. .....
Tag this Judgment!Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2000)118STC59Tribunal
..... cotton yarn" manufactured by the assessees notwithstanding the blending of staple fibre up to 16 2/3 per cent (with which quantity alone we are concerned in this case) will still be "cotton yarn" within the meaning of section 14(ii-b) of the central sales tax act, 1956 and, therefore, will be one of the items of goods declared by the parliament as goods of special importance for the purpose of article 286(3) of the constitution of india, and therefore, all restrictions and ..... find that the conclusions reached by us having regard to legislative entry and the supreme court decision as indicated supra are in consonance with the ratio of the judgment of the bombay high court reported in commissioner of sales tax, maharashtra state, bombay v.arvind trading company [1995] 98 stc 288, though not with that of the madras high court reported in state of tamil nadu v. r.v. ..... , lucknow [1976] 38 stc 11 approved and quoted in commissioner of sales tax, maharashtra state, bombay v.arvind trading company "the cotton sewing thread, although it comes out of the basic raw ..... of the above position, it is relevant to consider the decision of the bombay high court in the case of commissioner of sales tax, maharashtra state, bombay v. ..... to the decision of the bombay high court in commissioner of sales tax, maharashtra state, bombay v. ..... referring to "thread" as one of the products of "yarn" and not yarn itself, the bombay high court further observed as follows : "the use to which yarn and thread can be put are .....
Tag this Judgment!Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2001)124STC52Tribunal
..... notice issued by the assessing authority, the assessee contended that the goods were moved from gujarat and maharashtra and the transaction was inter-state sales within the meaning of section 3(a) of the central sales tax act, 1956. ..... this tax revision case is, therefore, whether the lease of machinery to the party in maharashtra, is taxable under section 3-a of the tamil nadu general sales tax act, 1959. ..... observed that the machinery was leased out to the lessee in maharashtra and the goods were brought back to tamil nadu after its ..... were raised, namely, that the movement of the machinery from tamil nadu to maharashtra was on the basis of the lease and therefore, it is an inter ..... came to the conclusion that the assessee is not a registered dealer under the tamil nadu general sales tax act, 1959 for the year 1988-89, but they have to pay tax at 3 per cent on the said turnover under section 3-a of the tamil nadu general sales tax act on the transfer of right to use the machineries. ..... the supreme court pointed out that the above view of the bombay high court was not only erroneous, but also contrary to the two earlier decisions of the supreme court, namely [1989] 73 stc 370 (builders' association of india) and [1993] 88 stc 204 ..... the supreme court of india expressly set aside the judgment of the bombay high court, which had expressed the view that in the case of transfer of right to use goods by an agreement in one state for giving delivery of goods for use by the lessee in another state, .....
Tag this Judgment!Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2000)118STC383Tribunal
..... the next entry which we have to refer to is entry 7, part 'e' of the first schedule which is as follows : tooth pastes, tooth powders and mouth washes and other dentifrices whether or not medicated or as defined in section 3 of the drugs and cosmetics act, 1940 (central act xxiii of 1940) as manufactured under a licence issued under that act, tooth brushes, tongue cleaners.there is no vagueness or doubt about this entry. ..... the letter is as follows : "we are manufacturing vicco vajradanti tooth paste and turmeric vanishing cream under ayurvedic drug licence a/237, issued by the food and drugs administration, maharashtra state, bombay. ..... even under the central excises and salt act, 1944, the department sought to classify the items as cosmetic and tooth pastes, but the bombay high court held in a judgment dated april 27, 1988 that they are only ayurvedic medicines. ..... after the introduction of chapter iv-a in the state of maharashtra the second petitioner applied and obtained a licence to manufacture the above products as ayurvedic drugs. ..... the petitioners referred to series of orders by the commissioner of sales tax, maharashtra state in respect of the very product. ..... the entry in the maharashtra state as on the relevant date is totally different.in fact in the order dated may 4, 1993, the significance of the amendment to the entries is brought out by the following words : "in view of the preponderance of the evidence produced and .....
Tag this Judgment!Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2002)127STC65Tribunal
..... ' contention that the goods were actually delivered direct to the customers from outside the state would be clearly evident and in other words, the goods satisfy the condition of movement as contemplated under section 3(a) of the central sales tax act, 1956 and can be characterised only as an inter-state movement and by no stretch of imagination, be treated as local sale, is not acceptable as the goods referred are the property of the dealers and the dealers have ..... state of maharashtra [1989] 75 stc 217 (bom) which was relied upon by this tribunal to uphold the validity of section 3-a of the tamil nadu general sales tax act, 1959 and as the apex court in the recent decision has held that the location of the goods cannot be the ground for levying the tax under section 3-a and that the situs of sale on the legal, fiction is referable to the place where the agreement was entered into for ..... state of tamil nadu [1999] 113 stc 403 (tntst) expressing the view that the location of the goods given for use, under the agreement is the criteria for levying tax under section 3-a of the tamil nadu general sales tax act, but as this view of the tribunal has been dissented by the apex court in the abovesaid civil appeal no. ..... contended that when the validity of section 3-a was questioned before this tribunal, this tribunal relying upon the decision of the bombay high court in 20th century finance corporation ltd. v. .....
Tag this Judgment!Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2000)120STC99Tribunal
..... state of karnataka reported in [1986] 63 stc 239 (sc) which also relates to the export of prawns and in that decision while applying section 5(3} of the central sales tax act, 1956, the apex court has held that though the purchase of raw shrimps, prawns and lobsters for the purpose of fulfilling existing contracts for export and the exporter processes the sea-food ..... the bombay high court in commissioner of sales tax, maharashtra state, bombay v ..... 1997 364 of 1997 and 59 of 1997 the orders of the appellate authority is set aside in so far as it relates to the shortage in the weight of the prawns intended for export and the assessees are entitled to exemption under section 5(3) of the central sales tax act, 1956 for the deficit quantity also. ..... the levy of tax is only on the unexported quantity the question is whether the alleged wastage also is covered by section 5(3) of the central sales tax act to claim exemption.state of punjab v. ..... in view of the provisions of section 5(3) of the central sales tax act, the assessing officer has exempted from the liability of the tax, to the quantity exported by the ..... under section 5(3) of the central sales tax act, 1956 the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods within the territory of india shall be deemed to be in the course of such exports if such last sale or ..... in the bombay case a dealer in castor oil purchased the same for resale or for export on furnishing a certificate in form no. .....
Tag this Judgment!Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2004)137STC345Tribunal
..... therefore, the petitioners cannot contend that as per the provisions of section 17(2) of the act, the government should remit the taxes paid by them earlier. ..... when the identity of the goods is changed and commercially, a bus is regarded as a different commercial commodity from chassis or bus body, then naturally, no claim of exemption can be granted under section 5(3) of the central act, as the exported goods are not 'those goods' purchased................. ..... no.115, revenue department dated january 17, 1972 either under section 17(1) of the tamil nadu general sales tax act, 1959 or in exercise of the executive powers under article 162 of the constitution of india.4. ..... 115, revenue department, dated january 17, 1972 either under section 17(1) of the tamil nadu general sales tax act, 1959 or in exercise of its executive power under article 162 of the constitution of india.2. ..... " on further discussion, it was held that the decision of the bombay high court reported in tata engineering and locomotive company ltd. v. ..... state of maharashtra air 1990 sc 1607, in para 44, have held that in case of any deviation, particularly when it has been done repeatedly, the presumption would be that the authority has exercised his power of relaxation or policy has been ..... state of maharashtra [1995] 98 stc 330 is relevant to the case on hand and further this special tribunal disagreed with the view taken by the karnataka high court in the case of azad coach builders pvt. .....
Tag this Judgment!Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2001)124STC273Tribunal
..... in the enforcement/ intelligence wing to assess the escaped turnover of dealers under sections 16 and 16-a of the act provided the final assessment under section 12 for the relevant year or years has been completed by the assessing authority.incidentally, the powers of inspections conferred under sections 41 and 41-a of the act to the enforcement wing officers were also considered.basically, the judgment in muthu metals ..... stand dismissed, except for the declaration and clarification we make (a) that in cases where the reassessment under section 16 or 16-a of the act involves the withdrawal of an exemption or concession earlier allowed or granted it should always be ensured that the authority exercising power under section 16 or 16-a of the act in the intelligence/ enforcement wing is not inferior in rank and status to those who have passed the ..... north, issued a notice on february 19, 1986 proposing to assess the turnover of buses on the ground that in entry 3 of the first schedule to the tamil nadu general sales tax act, 1959, buses, chassis and body on a chassis have been enumerated as separate items, as the buses sold by the petitioner on which exemption allowed as second sales is different from the ..... state of maharashtra the bombay high court considered the levy of purchase tax in the context of purchasing bus bodies free of tax against declaration for resale, fitting ..... in this connection, the following observations of bombay high court are relevant : "what was sold .....
Tag this Judgment!Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2000)118STC77Tribunal
..... but in our opinion these clauses will not detract from the conclusion that the goods moved from maharashtra to tamil nadu on the basis of an agreement of sale in respect of specified variety and grade of cotton as required by the respective mills in tamil nadu. ..... these brokers select the cotton available in various centres in maharashtra and request the federation in bombay to despatch the selected lots to particular textile mills in tamil nadu under what is called "the mill godown facility scheme". ..... according to the report dated june 26, 1986 for the year 1983-84, the property of the federation, namely, cotton bales moved from maharashtra to the godowns of tamil nadu mills not as a result of sale but in the capacity of a bailee or godown keeper. ..... on second appeal the sales tax appellate tribunal (stat for short), additional bench, coimbatore, held as follows : "therefore the cotton in the godown of the appellants' mill is only the property of the maharashtra federation and the sale between the mill and federation is only a concluded local sale. ..... then comes the despatch instructions from coimbatore sales office of federation to the zones in maharashtra.there are delivery notes dated august 4, 1986 for 50 and 20 bales giving the names of seller and buying mill. ..... it was further observed that where the parties contemplated movement of the goods from madras to bombay it must be held as an inter-state sale within the meaning of section 3(a) of the cst act.37. .....
Tag this Judgment!Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2000)120STC651Tribunal
..... contended that the holding company, namely, the national textile corporation, new delhi, and the petitioner herein, the subsidiary company are separate and distinct entities and thereby as per section 6 of the sick textile undertakings (nationalisation) act, 1974, holding company and the subsidiary company are different entities and hence the holding company cannot enter into any agreement on behalf of the subsidiary company and such an ..... national textile corporation, new delhi, is a separate company whereas the revision-petitioner, national textile corporation (tamil nadu and pondicherry) is a separate legal entity and the agreement between the cotton corporation of india, bombay and national textile corporation, new delhi, will not be binding on the revision-petitioner which is a subsidiary company and therefore, the agreement between them is only a proposal to supply cotton to the revision petitioner ..... following the said judgment i am constrained to hold that the facts relating to the movement of the goods from bombay to tamil nadu and the manner of appropriation the instant case cannot detract from the primary conclusion that the goods moved from maharashtra to tamil nadu, on the basis of an "agreement of sale" between the holding company and the cotton corporation of india.therefore, i hold the facts of this case do lead to the ..... in that case, cotton was purchased from the maharashtra state co-operative marketing federation, bombay, and various mills in tamil nadu offered to .....
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