Court : Chennai
Decided on : Jul-09-1973
Reported in : [1975]35STC260(Mad)
..... of the revenue in this regard. the supreme court in the above decision has categorically laid down that after the amendment of the definition of 'business' in section 2(d) by madras act 15 of 1964, such sales could legally be taxed. it is however contended by the learned counsel for the assessees that the government has exempted canteen sales ..... sales effected in the canteen are not taxable sales. as regards the sales turnover of fuse switches, the assessees claimed concessional rate of tax under section 3(3) of the madras general sales tax act and they have also filed a declaration form in form no. xvii in respect of their said claim. the assessing authority did not accept the ..... as falling under the first part of item no. 41. the learned government pleader does not dispute the fact that the other two factors necessary for the application of section 3(3) are satisfied in this case. the sale has been to a registered dealer and the fuse switch boxes have been used by the purchasing dealer as .....
Tag this Judgment!Court : Chennai
Decided on : Jul-31-1973
Reported in : (1975)2MLJ289
..... of rs. 2,53,378.07 in the turnover already determined as sales suppressions. it also imposed a penalty of rs. 7,600 under section 16 (2) of the madras general sales tax act, 1959, for failure to disclose the suppressed turnover in their monthly returns.2. the petitioners' appeals against the said addition before the appellate assistant ..... company were purchased for the firm. it cannot be forgotten that m/s. kuppuswami naicker and sons are a partner in the firm and they are entitled to act on behalf of the petitioners' firm as such partner. further, in the dissolution of partnership all the assets purchased from the tramway company were taken into consideration and ..... and that offer having been made without reference to the firm or its managing partner, narainsingh ghanshamsingh, it must be taken that m/s. kuppuswami naicker and sons had acted in their individual capacity in purchasing the tramway lines. reference is also made to the payment of rs. 50,000 as deposit on 3rd august, 1955 by m/ .....
Tag this Judgment!Court : Chennai
Decided on : Jul-30-1973
Reported in : [1974]34STC222(Mad)
..... explanation sales. in order to remove that difficulty, the sales tax laws validation ordinance, 1956, was promulgated and it was followed by the sales tax laws validation act, 1956. section 2 of the act reads:notwithstanding any judgment, decree or order of any court, no law of a state imposing, or authorising the imposition of, a tax on the sale or ..... assessee on the aspect of consumption outside the state and, thus, it sustained the imposition of tax. but it did so under explanation (2) to section 2(h) of the madras general sales tax act.2. the turnover in dispute is a sum of rs. 7,32,954.37 which relates to the period from 1st. april, 1955, to 6th ..... . the contention for the assessee is that, notwithstanding the sale tax laws validation act, the tax imposed under the pretext of the words in explanation (2) to section 2(h) read with section 3 was unauthorised. it is said that the whole purpose of the validation act was to validate tax which had been imposed by the several states on what may .....
Tag this Judgment!Court : Chennai
Decided on : Jul-31-1973
Reported in : (1975)1MLJ132
..... that the principle of the decision in thirumagal mills' case 20 s.t.c. 287, will not apply to transactions, after the amendment of the definition of 'business' in section 2 (d) in 1964 and that after the amendment the transactions of sale which are incidental and ancillary to the assessee's trade or commerce can be brought to charge ..... of pakistan, it is sufficient for the purpose of this case to observe that the sale if any was by virtue of section 5 (2) (a) (v) exempt from liability to sales tax under the bengal finance (sales tax) act, for it was a sale in the course of export.in national tractors v. commissioner of commercial taxes : air1971sc2277 , a ..... all transactions of sale in connection with or incidental or ancillary to one's trade, commerce, manufacture, adventure or concern, the canteen sales are liable to be taxed under the act. the tribunal, however, took the view, following the decision in thirumagal mills' case 20 s.t.c. 287 that the canteen sales are not in the course of .....
Tag this Judgment!Court : Chennai
Decided on : Jul-19-1973
Reported in : (1974)1MLJ358
..... petition. therefore, according to the petitioner, for the 21/2 years of continuous service, the respondent should have paid him the statutory retrenchment compensation under section 25-f of the act. it is a condition precedent and failure to do so would render the impugned termination order void. therefore even on this alternative ground the petitioner claims ..... an appointment for a fixed term, the appointment automatically ceasing on the expiry of the term. such occasions can never be described as retrenchment under section 25-f of the act.8. the respondent has further contended that the reliance placed by the petitioner on the sastry award and the desai award is the result of a ..... was made in substantial compliance with the relevant clause of the service agreement. he was not found to be a workman within the meaning of section 2(s) of the act. the principal question raised in that case was whether the order of dismissal was clothed in the garb of termination. ultimately it was held that .....
Tag this Judgment!Court : Chennai
Decided on : Mar-29-1973
Reported in : (1974)1MLJ441
..... -operative societies from proceeding with certain plaints filed under section 51 of act vi of 1932 (madras). my attention was also drawn to a decision of this court reported in (1919) k.l.t. 334 : (1959) k.l.r. ..... order does not fall within the definition of a decree in the code of civil procedure. the question of appealability of an order of the district judge under section 49 of act vi of 1932 (madras) did not arise in the latter case. their lordships were only disposing of a writ petition to prohibit the deputy registrar of co ..... date of realisation. it is to set aside this order, they preferred the original petitions referred to above before the district court, ramanathapuram at madurai, under section 49 (2) of the act. the learned district judge on 21st july, 1965 dismissed the said petitions. it is the correctness of the conclusion of the learned district judge that is .....
Tag this Judgment!Court : Chennai
Decided on : Oct-08-1973
Reported in : (1974)2MLJ88
..... we may now refer to two decisions which are very strongly relied on by the respondent in support of his contention that if there is no proper notice under section 110 of the act, the authorities will not be entitled to proceed with confiscation or imposition of penalty. a reference was made to assistant collector of customs v. malhotra : 1973ecr1(sc) ..... the notice itself. for that purpose we have to travel to the next point taken, namely, the nature of the notice which has been issued under section 124 of the said act. the point taken is that the notice that has been issued is so vague and uncertain that the appellant had no reasonable opportunity of defending himself..the ..... cannot be upheld. in the result, we find outselves unable to agree with the conclusion reached by the learned single judge that notice under section 110 (2) and notice under section 124 of the act should be given within six months from the date of seizure of the goods; nor are we able to accept the view of the learned .....
Tag this Judgment!Court : Chennai
Decided on : Jun-26-1973
Reported in : [1974]34STC391(Mad)
..... point is in any way erroneous. following the above decision we hold that the sales tax collected and paid over to the state by the petitioners under section 21-a of the madras prohibition act has to be excluded from the taxable turnover while the gallonage fee had rightly been included. in other respects the orders of the tribunal are upheld. ..... the goods sold by them and therefore it will automatically come under the definition of turnover. as regards the sales tax collected under section 21-a of the madras prohibition act, the bench however held that the said section 21-a clearly creates a dichotomy between the sale price of the goods and the tax collected, and that, in view of ..... point has to be decided in favour of the petitioners.5. the first contention of the petitioners is that in view of section 8 read with item 3 of schedule iii of the madras general sales tax act, foreign liquor which has been subjected to various duties such as sale's tax and gallonage fee should be taken to have .....
Tag this Judgment!Court : Chennai
Decided on : Feb-23-1973
Reported in : (1973)2MLJ306
..... the area committee to appoint trustees alone has been challenged. i am not able to see how such a question could come within the scope of section 63 (a) of the act. section 63 (a) so far as it is relevant is set out below:subject to the rights of suit or appeal hereinafter provided, the deputy commissioner ..... appellate court allowed the appeal and dismissed the suit.5. in this second appeal the only question that arises is as to whether the suit is barred under section 108 of the act. in state of madras v. kunnakudi melamatam alias annathana matam and anr. : (1968)2mlj41 , it was held that the question whether an institution is a ..... the. 6th defendant. their contention was that the temples are public religious institutions that, therefore, the area committee has got powers for appointment of trustees under section 49 of the act, and that the order appointing the trustees by the area committee will not fall within the expression matters of religion mentioned in article 26 of the constitution. .....
Tag this Judgment!Court : Chennai
Decided on : Jul-18-1973
Reported in : (1973)2MLJ442
..... order can be said to be conclusive. as we have pointed out already, that order was passed on a petition presented by mallappa chettiat purporting to be one under section 84 of act ii of 1927. in the view we have taken as to the binding nature of that order on the appellant herein, we are not expressing any opinion as ..... are to be bound by this judgment, all the trustees are necessary parties.therefore, the position is well settled that in order to make an order passed under section 84 of madras act ii of 1927 binding on the institution, the entire body of trustees administering the institution as well as the properties should be made parties and that, in the ..... question that has to be considered is whether there is evidence to show that the suit temple is a public temple. a temple has been defined in madras act xxii of 1959 in section 6 (20). according to this definition,temple means a place by whatever designation known used as a place of public religious worship, and dedicated to, or for .....
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