Judgment Search Results Home > Cases Phrase: finance no 2 act 1996 section 1 short title and commencement Court: sales tax tribunal stt tamil nadu Page 1 of about 2 results (0.097 seconds)

Indian Oxygen Ltd. Vs. State of Tamil Nadu

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2001)122STC288Tribunal

..... the collection was in addition to cylinder deposit collected separately, the sales tax appellate tribunal held that the view of the first appellate authority that the turnover is not to be assessed under section 3-a of the act for the transfer of right to use the cylinders is correct and that the turnover is to be assessed, to tax at 10 per cent only on the ground that the cylinder cannot put to use by the customer except for the use of gas therein ..... only to a decision as to the determination whether the sales tax appellate tribunal has rightly decided that cylinder holding charges are assessable turnover and in the event of finding in the affirmative, this special tribunal has to consider and decide whether the rate of tax at 10 per cent levied under section 3(2) of the act is in order.when we have held that the cylinder holding charges are rightly held as taxable turnover, naturally we have to decide whether it is assessable to tax ..... thus, we hold that the cylinder holding charges collected by the appellant 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. .....

Arunachalam and Company Vs. State of Tamil Nadu

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2000)119STC346Tribunal

..... against the separate orders for three assessment years, the assessee preferred appeals before the aac who also affirmed the view of the assessing authority and held that the acromine colours were used for printing textiles as pigments as a colouring substance and thereby the levy of tax could be only at the rate of 10 per cent upon the first sales of the acromine colours as per ..... group of materials mentioned under entry 110, we could see that the colours is amongst the group of distempers, varnishes, and blacks including metal polishing bars and thereby it is nowhere found under entry 110 that the colour used in printing textiles could be covered under entry 110 ..... 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 ..... in his order had clearly stated that the acromine colours could be used only as textile emulsion for printing textiles and that the said colours as pigments could fall under item 110 of the first schedule taxable at 10 per cent ..... , it is the definite case of the assessee that it was used only as dyes in printing textiles and there was no component as pigments in acromine colours and hence it could be taxed only under entry 138 of the first schedule which was in force at the ..... as dyes and chemicals could attract tax at the rate of 8 per cent as per the entry 138 of the first schedule till june 30, 1982, however the said entry omitted under act no. .....

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

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2002)127STC65Tribunal

..... in the assessment orders against ashok leyland finance also, the contention of the assessee was that the deemed sales, namely, leases were inter-state and the customers directly took delivery of the goods and therefore, the transaction was covered by section 3(a) of the central sales tax act, 1956 and it cannot be taxed under section 3-a of the tamil nadu general sales tax act, 1959. ..... is concerned, the assessment order reads as follows : "the dealers' 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 ..... 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 transferring ..... all these original petitions have been filed to set aside the orders of assessments for the assessment years 1986-87 to 1996-97 against sundaram finance ltd. .....

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

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2000)118STC436Tribunal

..... short title and commencement.iou(1) this act may be called the tamil nadu additional sales tax (amendment) act, 1999. ..... 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). ..... natarajan, the learned senior counsel, in reply referred to the supreme court's decision in [1996] 103 stc 1 (state of bihar v.bihar chamber of commerce) and stated "entry tax" considered in that decision was a compensatory tax and therefore article 14, 301 or 304 may not be relevant for a compensatory character of a tax.34. ..... [1996] 101 stc 197 (sc) was whether the purchaser is liable to pay purchase tax under the sales tax act on the amount paid by the purchaser to the cane grower over and above the price fixed under clauses 3 and 5-a of the sugarcane (control) order, 1966 in this connection the supreme court has observed as follows : "on a perusal of the relevant provisions of the sugarcane (control) order, 1966, particularly clauses 3 and 5-a therein, it is clear that the total price of sugarcane ..... thus the impugned act being a retrospective levy which validates has to address itself to the infirmity shown in kothari sugars case [1996] 101 stc 197, by the supreme court and it cannot merely by-pass the judgment or circumvent the same. .....

Hotel Ranjith Vs. Commercial Tax Officer

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2001)124STC571Tribunal

..... on total turnover (3) do the circumstances warrant the reading down of the words "total turnover" and "shall" as "taxable turnover" and "may" in sections 3-d, 3-e and parts a and b of the ninth schedule ..... (1) are the provisions of law, namely, sections 3-d and 3-e(1) in parts a and b of the ninth schedule to the tamil nadu general sales tax act, 1959 with effect from april 1, 1997 or the words "total turnover" and "shall" in those sections, violative of articles 14, 19(1)(g) and 265 of the constitution of india or otherwise invalid and illegal (2) is section 2(1)(aa) of the additional sales tax act, 1970, attracted when the tamil nadu general sales tax act, 1959 introduced section 3-d which is a departure from single point scheme and authorises the levy only ..... 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. .....

Kodal Industries Limited Vs. State of Tamil Nadu [Alongwith

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2001)124STC52Tribunal

..... 10,734 was imposed under section 12(5)(iii) of the tamil nadu general sales tax act, 1959 read with the tamil nadu additional sales tax act, 1970, for failure to submit correct return and adopting a lesser rate of additional sales tax. ..... the assessing authority, therefore, 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. ..... in answer to the 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. ..... 4,50,000 (debit note dated february 8, 1989 raised and pending payment).total taxable turnover to be assessed under section 3-a of the tamil nadu general sales tax act at 3 per cent.6. ..... secondly, it was contended that the situs of the transaction was totally outside tamil nadu and therefore, the assessment under section 3-a of the tamil nadu general sales tax act, was illegal. ..... 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. ..... 1,572 on account of short payment of surcharge. .....

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

Court : Sales Tax Tribunal STT Tamil Nadu

..... therefore, unless the procedure prescribed in section 15 of the central sales tax act is followed and section 4 of the tamil nadu general sales tax act prescribes the point of levy and fixes the rate of tax within the limits of section 15 of the central sales tax act, the impugned action of the respondents is illegal and unconstitutional. ..... 1960 of 1998 a declaration is sought for to invalidate the serial number 63 of part d of the first schedule to the tamil nadu general sales tax act, 1959 as inserted by tamil nadu act 24 of 1993, as being contrary to sections 14 and 15 of the central sales tax act and section 4 of the tamil nadu general sales tax act. ..... the background of the above legislative exercise in respect of the commodity sugar, the argument of the petitioner is that the declaration by the parliament under section 14(viii) of the central sales tax act, 1956 stating that sugar covered under sub-headings 1701.20, 1701.31, 1701.39 and 1702.11 of the schedule to the central excise tariff act, 1985 prevents and disables the state legislature to tax sugar as a commodity subject to section 15 of the said act. ..... " by the finance act (14 of 1961) the word sugar was defined elaborately as follows : "sugar means any form of sugar in which the sucrose content, if expressed as a percentage of the material dried to constant weight to 105^o centigrade, would be more than ninety." "1 ..... commercial tax officer, evening bazaar assessment circle, madras), [1996] 103 stc 1 (sc) (state of bihar v. .....

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

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2002)126STC183Tribunal

..... was filed in respect of the amounts refunded in pursuance of the orders of the appellate assistant commissioner.though a counter-petition was filed challenging the maintainability of the said application filed under section 39-a(2) of the tamil nadu general sales 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. ..... order of the appellate assistant commissioner is based on the decision of the supreme court in the case of 20th century finance corpn. ..... assessing authority has to give effect to the order of the appellate authority or revisional authority within a period of 90 days from the date of receipt of the order, so as to escape from the penal interest contemplated in section 24(4) of the act and if the order is given effect to within a period of 90 days as contemplated in rule 32 of the tamil nadu general sales tax rules, 1959 then no penal interest need be paid to the assessee. ..... is quite clear that though an assessee is entitled for refund in terms of section 39-a(1) of the act read with rule 32 of the tamil nadu general sales tax rules, 1959 and that the assessee is entitled to penal interest also if the refund is delayed beyond 90 days from the date of the receipt of order as contemplated under section 24(4) of the tamil nadu general sales tax act, 1959, specific powers have been conferred on the appellate/revisional/review authority to .....

Dhanalakshmi Chemical Vs. Secretary to Government,

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2006)143STC589Tribunal

..... , 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 obeyed. ..... therefore, the conclusion of law by the constitution bench that no sales or purchase tax could be levied on industrial alcohol with utmost respect fell in both the exceptions, namely, rule of sub silentio and being in per incuriam, to the binding authority of the precedents.this decision of the supreme court wherein levy of sales tax on industrial alcohol which was upheld has been confirmed in the subsequent decision of the supreme ..... in view of the express language of entry 8 as has been clearly explained in mcdowell air 1996 scw 1679--so far as potable liquors are concerned, their manufacture, production, possession, transport, purchase and sale is within the exclusive domain of the states and the union of india has no say in the matter. .....

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

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2000)119STC145Tribunal

..... has also been pointed out by the apex court that section 72 of the contract act, 1872 may be attracted and the issue has to be decided on the basis ..... the deputy commissioner further expressed his inability to set aside the assessment because section 32 had been amended with effect from november 1, 1982 and he could exercise power only if the order of the assessing authority was ..... petitions in the high court of madras on april 22, 1988 seeking a writ of certiorarified mandamus to quash the respective orders of assessment and direct refund of the tax paid under section 7-a of the tamil nadu general sales tax act, 1959 for the said three years. ..... east coast constructions and industries [1986] 61 stc 337 a division bench of the madras high court has held that the purchase of such construction materials and used in the construction of building could not be taxed under section 7-a(1) of the tamil nadu general sales tax act, 1959 because the construction of a building cannot be equated ..... which have relevance to the case before us : (1) if the excise duty paid by the assessee 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. ..... and industries [1986] 61 stc 337, that the purchase of such construction materials and used in the construction of a building, will not attract purchase tax under section 7-a(1) of the tamil nadu general sales tax act .....