Judgment Search Results Home > Cases Phrase: finance act 1978 section 19 amendment of section 155 Court: sales tax tribunal stt tamil nadu Page 1 of about 8 results (0.145 seconds)

Arunachalam and Company Vs. State of Tamil Nadu

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2000)119STC346Tribunal

..... in t.c. (r) no. 935 to 937 of 1987 and the same had been transferred to the file of this special tribunal in view of section 19 of the tamil nadu taxation special tribunal act, 1992 and renumbered as 604 to 606 of 1997. it is to be seen whether the rate of tax could be 10 per cent upon the ..... , oil bound distemper, water pigments, finishes for leather, plastic emulsion paints, turpentine oil, bale oil, white oil and thinners. the words polish including metal polishing bars were added by act no. 7 of 1977 with effect from july 25, 1977." in this group of materials mentioned under entry 110, we could see that the colours is amongst the group of ..... order of the special commissioner while issuing clarification in respect of the rate of tax to be levied and the clarification is as follows : "ref : 1. this office k. dis acts cell v/91184/91, dated april 20, 1992. 2. from tvl. nathan chemical agencies, tirupur, lr. no. 01, dated january 6, 1993. in continuation of the clarification already issued .....

Indian Oxygen Ltd. Vs. State of Tamil Nadu

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2001)122STC288Tribunal

..... is whether the cylinder holding charges would be considered as taxable sales turnover under the act and if so whether levy of tax at 10 per cent under section 3(2) of the act is correct. as held by the special tribunal in [1999] 113 stc 403 (upasana finance ltd. v. state of tamil nadu), the cylinder holding charges are hire charges collected ..... in this case are nothing but hire charges and that the hire charges are liable to tax under section 3-a of the tamil nadu general sales tax act, 1959 following the ratio of the decision of this special tribunal in the case of upasana finance ltd. v. state of tamil nadu [1999] 113 stc 403.11. as regards the next point ..... that the special tribunal in the revision under section 38 of the act cannot decide that the turnover in question could be assessed to tax under section 3-a of the act inasmuch as the matter in dispute is .....

Hotel Ranjith Vs. Commercial Tax Officer

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2001)124STC571Tribunal

..... of kerala 13. in new india sugar mills limited v. state of bihar reported in [1988] 109 stc 394 (pat), the imposition of purchase tax under the bihar finance act, inspite of the levy of entry tax on the very same goods was upheld by the patna high court and the plea of double taxation was rejected.14. on the ..... pay the entire tax out of his own resources places an additional burden on the dealer.it is argued that subjecting the liquor to a second taxation under section 3-d of the act amounts to double taxation which is against the constitution. in these two original petitions a separate counter-affidavit is filed, reiterating the stand taken in o.p ..... make a reference at a later stage, the respondents have filed a counter-affidavit disputing the arguments of the petitioner. it is pointed out that, the words "taxable turnover" under section 2(p) would mean : (1) the turnover on which the dealer shall be liable to pay tax as determined ; (2) after making such deductions from the total turnover .....

Indian Sugar and General Industry Vs. Commercial Tax Officer and anr.

Court : Sales Tax Tribunal STT Tamil Nadu

..... section and it reads as follows : "sugar, as defined in item number 8 of the first schedule to the central excises and salt act, 1944 (act 1 of 1944)." during the relevant period the said item number 8 of the central excises and salt act was as follows : "sugar means any form of sugar containing more than 90 per cent of sucrose." by the finance act ..... (labella). surat v.state of gujarat] the gujarat high court considered the question whether the entry 40 of schedule i to the gujarat act made under section 5 of that act included imported artificial silk cloth manufactured outside india. that entry read "rayon or artificial silk fabrics" as given in item 22 of the ..... is ordinarily carried on with the aid of power.-required by the central government to be sold under clause (f) of subsection (2) of section 3 of the essential commodities act, 1955 (10 of 1955).-otherother sugars, including chemically pure lactose, maltose, glucose and fructose in any form and preparations thereof ; sugar syrups .....

E.i.D. Parry (India) Limited and Vs. Assistant Commissioner of

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2000)118STC436Tribunal

..... paragraphs 31, 32 and 34 (page nos. 434 and 435 of stc) it was held that these provisions of section 11-a for assessment and recovery operated for demands accruing within six months, in spite of the fact that the finance act by section 51 retrospectively amended (with effect from february 28, 1944). rules 9 and 49 of the central excise rules to recover ..... under pressure of the directive of the director of sugar, the non-payment will be risky and would attract the provisions of the sugar undertakings (taking over of management) act, 1978 (central act 49 of 1978). therefore, it can never be called the voluntary payment." 36. similarly, the theory of acquiescence" was rejected in [1988] 71 stc 444 (mad.) (thiru arooran sugars ltd. v .....

Dhanalakshmi Chemical Vs. Secretary to Government,

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2006)143STC589Tribunal

..... of the seventh schedule. it follows that the two laws, viz., sub-section (3) of section 5 (of the bihar finance act, 1981) and paragraph 21 of the control order issued by the central government under sub-section (1) of section 3 of the essential commodities act, operate on two separate and distinct fields and both are capable of being ..... into direct conflict with exercise of powers by the centre for the control, supply, distribution, price, etc., of industrial alcohol. under section 18(g) of the industries (development and regulation) act, 1951 and the rules and orders made thereunder, that case was not concerned with the exercise of the legislative powers with reference to ..... & chemicals ltd. v. state of u.p. , the supreme court considered the provisions of sections 24a and 24b of the u.p. excise act, 1910, as amended in 1972 and 1976, the amended provisions of section 49 of the bombay prohibition act, 1949, the provisions of the bombay rectified (transport-in-bond) rules, 1951, the andhra .....

Sundaram Finance Limited and anr. Vs. Secretary to Government (Ct) and

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2002)127STC65Tribunal

..... the orders of assessments for the assessment years 1986-87 to 1996-97 against sundaram finance ltd. and for 1993-94 to 1998-99 against ashok leyland finance ltd. the assessment orders against sundaram finance ltd. were passed under section 3-a of the tamil nadu general sales tax act, 1959 on march 10, 2000 by the assessing authority levying tax for the lease ..... state or in the course of inter-state trade or commerce, such sales are not taxable under section 3-a of the tamil nadu general sales tax act, the decision of the apex court is contrary to the view taken by this tribunal in upasana finance ltd. v. state of tamil nadu [1999] 113 stc 403 which was relied upon by the ..... of 1989 dated may 9, 2000 has reversed the decision in 20th century finance corporation ltd. v. 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 .....

Abg Heavy Industries Ltd. Vs. Sales Tax Appellate Tribunal,

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2002)126STC183Tribunal

..... application, if the assessee furnishes sufficient security to its satisfaction, in such form and in such manner as may be prescribed." sub-section (1) of section 39-a of the act is a general section which contemplates refund of the amount overpaid in pursuance of the order passed in appeal or revision or review and collection of any ..... the assessee of any amount overpaid in pursuance of the order which is a subject-matter of appeal, revision or review. similarly, sub-section (3) of section 39-a of the act gives powers to the reviewing authority to stay the collection of further amount from the assessee on an application made by the assessee pending disposal ..... tax act, 1959 the appellate tribunal passed the impugned order staying the refund of the amounts ordered for the assessment years 1996-97 and 1997-98 by the appellate assistant commissioner. on merits, the order of the appellate assistant commissioner is based on the decision of the supreme court in the case of 20th century finance corpn .....

South India Corporation (P) Ltd. Vs. Deputy Commercial Tax Officer and

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2000)119STC145Tribunal

..... right to receive or to retain taxes or monies realised from citizens without the authority of law."(mahabir kishore v.state of madhya pradesh) the provisions of section 72 of the contract act, 1872 were examined. it was observed as follows : ".....in a case where payment has been made under a mistake of law as contrasted with a ..... was ultimately passed on to the buyers or any other person, and that the assessee has suffered no loss or injury, the action for restitution based on section 72 of the contract act, 1872 is unsustainable. (2) the decision in kanhaiya lal's case [1958] 9 stc 747 (sc) cannot be understood as laying down the correct ..... dismissed on the ground of laches also cannot be accepted. it is seen from the counter-affidavit that the petitioners have filed the writ petitions on november 7, 1978 and simultaneously were trying to get relief from the higher departmental authorities and having failed in their attempts, have pursued the remedy under article 226 of the constitution .....

Kodal Industries Limited Vs. State of Tamil Nadu [Alongwith

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2001)124STC52Tribunal

..... tribunal is not very clear on the question of inter-state sale, because it only observes that no sale of goods is effected to attract section 3(a) of the central sales tax act. the appellate tribunal also observed that the machinery was leased out to the lessee in maharashtra and the goods were brought back to tamil nadu ..... care of themselves.11. further, the issue itself is, in our opinion, clearly covered by the judgment of the supreme court in [2000] 119 stc 182 (20th century finance corpn. ltd. v. state of maharashtra). the supreme court had to consider whether a transaction of transfer of right to use goods can be subjected to sales tax by ..... after its use. the appellate tribunal also confirmed the levy of penalty, except the levy of penalty under section 22(2) of the tamil nadu general sales tax act, which was deleted. consequently, the appellate tribunal dismissed both the appeals.4. the petitioner has filed only one tax revision case against the .....