Judgment Search Results Home > Cases Phrase: indian boilers amendment act 2007 section 11 amendment of section 11 Sorted by: recent Court: sales tax tribunal stt tamil nadu Page 1 of about 9 results (0.580 seconds)

Mpl Cars Limited Vs. Commercial Tax Officer

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2004)134STC418Tribunal

..... substituted. entry 8 of part g of the first schedule imposes 20 per cent tax on cars imported from outside india but sold within. by act no. 22 of 2002, further amendments were carried out and section 3c2-c) was introduced as a charging provision in the case of goods mentioned in the eleventh schedule. part g ..... , (3) in the course of inter-state trade and commerce and (4) in respect of essential commodities." the inter-state or intra-state commerce within the indian territory is the object behind part xiii of the constitution of india. the decisions cited by the petitioners stated supra would prove that for proper taxation throughout india without ..... held : "...........sovereign power which gives the states sufficient authority to enact any law subject to the limitations of the constitution to discharge its functions. hence, the indian state as a sovereign state has power to legislate on all branches except to the limitation as to the division of powers between the centre and the states and .....

Dhanalakshmi Paper and Board Vs. Deputy Commercial Tax Officer

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2001)124STC435Tribunal

..... on the said furnace oil, which was brought into karnataka. an appeal was filed before the division bench and during the pendency of the appeal, by an amendment act of 1992, the act was amended. the amended act included a residuary item in the first schedule and entry no. 67 corresponding to the earlier entry no. 11, reads as follows : "petroleum products, that ..... present case before us : "coming to the notification of march 30, 1994, it is quite obvious that as on that day the judgment of the single judge in indian aluminium co.'s case held the field and as a result thereof the state was unable to impose entry tax on the import of furnace oil into the state. ..... earlier expression of "or otherwise" found in section 7-a(1)(a) of the tamil nadu general sales tax act, 1959.21. in this connection, it is relevant to refer to the decision of the supreme court in the case of indian aluminium company limited v.assistant commissioner of commercial taxes (appeals) reported in [2001] 121 stc 510 ; jt .....

L.G. Balakrishnan Brothers Ltd. Vs. State of Tamil Nadu and ors.

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2001)123STC508Tribunal

..... size 7 x 20 and 7 tyres size 9 x 20--12 ply. bus will have 2 doors for passenger besides a driver's door and an emergency exit. (indian rupees one lac forty-two thousand seventy-eight only) chassis nos. engine nos.20. on the basis of the above facts, the high court found that the order by ..... have crossed the customs frontiers of india. the supreme court has held (vide mod. serajuddin v. state of orissa [1975] 36 stc 136) that the sale by an indian exporter from india to the foreign importer alone qualifies as a sale which has occasioned the export of the goods. according to the export control orders, exports of certain goods ..... of the goods. this would make our exports uncompetitive in the fiercely competitive international markets. it is, therefore, proposed to amend, with effect from the beginning of the current financial year, section 5 of the central sales tax act to provide that the last sale or purchase of any goods preceding the sale or purchase occasioning export of those goods out .....

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

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2000)118STC436Tribunal

..... subsidies, additional tax burden inclusive of subsidies, state-wise average recovery of sugar in india, details of state-wise levy price and supplementary affidavits showing the impact of the amending acts, have been filed. it is worthwhile to notice that in all the statistical statements generated, the position has been worked out on the basis of an estimated clause 5 ..... to be in the public interest......".16. tax law is also within article 401 and may in circumstances operate as impediment or detriment against freedom of trade as observed in indian cement ltd. v. state of andhra pradesh [1988] 69 stc 305 (sc) at page 316 as follows : "there can be no dispute that taxation is a deterrent ..... sc 232 (atiabari tea co.ltd, v. state of assam) at page 250, at paragraph 43 and at page 251, at paragraph 44 and [1988] 69 stc 305 (sc) (indian cement ltd. v. state of andhra pradesh) at page 314 are relevant. atiabari tea company at page 315 quotes [1968] 22 stc 376 (sc) (state of madras v. nataraja .....

Hugs Advertising Industries and Vs. Commercial Tax Officer and ors.

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2000)119STC591Tribunal

..... laws to the said areas was correct.the second question which is of relevance to our case relates to the applicability of section 30(1) of the amended act which prescribed that no appeal shall be entertained by the appellate authority unless he is satisfied that the amount of tax assessed or the penalty levied has ..... we are unable to accept this argument as correct because the assessments for these three periods were completed after the amending act came into force, i.e., after april 1, 1958. the appeals against the assessments were also filed after the amendment." 18. in [1999] 115 stc 222 (assistant commercial taxes officer v. ambe namkin & provision centre) the ..... unable to accept this argument as correct because the assessments for these three periods were completed after the amending act came into force, i.e., after april 1, 1958. the appeals against the assessments were also filed after the amendment." there was no argument that the right of appeal was vested in the dealer from the date .....

Sundaram Industries Limited Vs. State of Tamil Nadu

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2002)128STC373Tribunal

..... the tests, many more are the interpretations and great statutory and judicial battles have been fought to define inter-state trade. the controversy has led to the constitution (sixth amendment) act. the tests (1) where the contract is made, (2) where the contract is performed, (3) where the goods are produced and (4) where the title ..... unfortunate expression "inter-state trade" was borrowed from american constitutional jurisprudence and engrafted into the indian constitution. it is a phrase that bears the scars of many judicial battles and legal controversies. article 286(2) of the constitution before the amendment provided : 'except in so far as parliament may by law otherwise provide, no law of ..... in the retreading activities. in that context, the high court held that "it cannot admit of any doubt that in view of the amended provisions of the constitution and the act, there is a deemed sale of only the materials involved in the retreading and there is no sale of the retreaded tyre as such. .....

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

Court : Sales Tax Tribunal STT Tamil Nadu

..... 2. whether exemption granted to sugar produced and manufactured in india under serial number 3 of the third schedule to the tamil nadu general sales tax act, 1959 by tamil nadu amendment act 3 of 1994 with effect from august 11, 1993, thus imposing tax on imported sugar is violative of articles 14, 301 and 304 of ..... with serial number 5 of the third schedule to the tamil nadu general sales tax act. by the tamil nadu general sales tax (fourth amendment) act, 1993 certain amendments were carried out in the second and third schedule of the tamil nadu general sales tax act. serial no. 91 of the second schedules exempt sugar manufactured without the aid of ..... of sugar were incorporated under various headings and sub-headings in chapter xvii. consequently, section 14(viii) of the central sales tax act was amended to be in tune with the central excise tariff act, 1985.the parliament choose only certain sub-headings of sugar for being declared as goods of special importance in inter-state trade and .....

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

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2000)119STC145Tribunal

..... final since the petitioner did not file any statutory appeal. 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 prejudicial to the interest of the revenue. ..... the appellants had filed a suit within the period of limitation the excess amount would have become refundable by virtue of section 72 of the indian contract act. section 17(1)(c) of the limitation act, 1963 provides that where in the case of any suit or application for which a period of limitation is prescribed under that ..... industries ltd. v. union of india). the supreme court was examining the validity of the amended provisions of the central excises and salt act, 1944 and the fixation of the period of limitation. no doubt, in the tamil nadu general sales tax act, there are no such provisions fixing the period of limitation for claiming refund. all the .....

Dawn Engineering and ors. Vs. State of Tamil Nadu and ors.

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2006)143STC629Tribunal

..... .serial type of works contract labour or other charges as a percentage valueno. of the works contract.(1) (2) (3) 6. section 3-b of the act has been substituted after the 46th amendment to article 366 of the constitution and clause (29a) is the relevant passage in the article which reads as follows : (a) a tax on the transfer, ..... article 366(29a) of the constitution of india as the definition of "sale" under section 2(n)(ii) is not in consonance with the constitutional provisions under 46th amendment to the constitution.the third ground relates to the percentage fixed towards the labour charges at 30 per cent under rule 6-b of the tamil nadu general sales tax ..... petitioners in that case took the matter on appeal to supreme court, but they withdrew the appeal without pressing it, as is reported in [1996] 103 stc 363 (south indian photographic and allied traders association v. state of tamil nadu). as the points raised in these o.ps. and t.p. have been directly covered by the above decision, .....