Court : Chennai
Reported in : AIR1963Mad5; (1963)IMLJ28; [1962]13STC785(Mad)
..... the effect of the decision of the supreme court in ashok leyland's case, : [1962]1scr607 is to hold that the provisions of the validation act and section 22 of the madras general sales-tax act, introduced by madras act 1 of 1957, merely resulted in the parliament lifting the ban under article 286(2) on state's power to legislate and to empower the state to tax on inter-state sales subject to article 286(1) of the constitution and subject to the ..... -state sales and deliveries were effected as a direct result of such sales for the purpose of consumption in the kerala state, the sales between 14-1955 and 6-9-1955 being covered by the sales-tax laws validation act, 1956, central act vii of 1956, hereinafter referred to as the validation act, it would by its operation render the sitaram spinning and weaving mills as the last purchaser liable to be taxed under the ..... 1437 of air),'what we have to see is that the fetter under article 286(2) having been removed, does the act operating on its own terms affect the transactions in question even though they be in the course of inter-state trade? ..... transaction which is not taxable by the madras state, being an 'explanation sale', (the goods having been actually delivered for purposes of consumption to another state) a purchaser in the madras state: the words 'purchaser in the state' (rule 4-a (iv)) should be understood as describing a buyer in a transaction which is within the ambit of the act, subject to the provisions of the constitution.8. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1975Mad28
..... this appeal involves interpretation of the scope of jurisdiction of the railway rates tribunal under section 41(3) of the indian railways act, 1890. ..... the tribunal shall hear and decide any such complaint in accordance with the provisions contained in chapter v of the act. .....
Tag this Judgment!Court : Chennai
Reported in : [1982(45)FLR304]; (1982)IILLJ90Mad
..... , with regard to the rights, privileges and duties of the company, in the light of the provisions contained in central act 57 of 1972, we have no hesitation whatever in holding that the company will come within the scope of art. ..... that being the case, it this court comes to the conclusion that there is no ambiguity in clause (v) of the memorandum of understanding and the management has failed to act in terms of the said clause, it would be open to this court to compel the commissioner of labour, the second respondent, to direct the management to implement the terms of the ..... prasad has not been able to place his finger on any privation in the act or the rules, under which, the commissioner of labour is under a statutory duty to seek the enforcement of a settlement ..... apart from the above provisions, there is nothing either in the act or in the rules conferring a power upon the commissioner of labour to implement the ..... section 39(b) empowers the state government to direct that any power exercisable by it under the act or rules made thereunder shall, in relation to such matters and subject to such conditions, if any, as may be specified, be exercisable also by such officer or authority subordinate to the ..... act, hereinafter referred to as the 'act' and rule 25(1) of the industrial disputes, hereinafter referred to as the 'rules ..... act in the presence of the commissioner of labour and in according with the provisions contained in rule 25 of the rules ..... in accordance with rule 25(2) of the rules. .....
Tag this Judgment!Court : Chennai
Reported in : [1982]51STC171(Mad)
..... taxable turnover, the amounts specified in the following clauses shall, subject to the conditions specified therein, be deducted from the total turnover of a dealer - (a) all amounts for which goods specified in the third schedule to the act are sold; (b) all amounts for which goods exempted by a notification under section 17 are sold or purchased, as the case may be provided that the terms and conditions, if any, for the exemption in the notification ..... , omalur [1976] 37 stc 288 held that under the tamil nadu general sales tax rules, rule 6(c) excludes freight and charges for delivery from the taxable turnover, though freight and charges for delivery are separately itemised in rule 6(c) and that the delivery charges were the contractual ex-factory price and has to be treated as part of the price itself and therefore to be excluded from the taxable turnover (sic). ..... act is concerned, by the operation of rule 6(c) and 6(cc), the assessees will be entitled to exclude the freight, cost of packing materials and excise duty on packing materials from the sale price for the purpose of assessment of sales tax. 50 ..... act and the rules made ..... act read along with the rules made thereunder, the freight charges will have to be deducted. ..... act and rule 6(cc) of the ..... 53(2)(b) confers powers on the government to make rules for determining the total turnover or turnover of a dealer for the purpose of the act. ..... 53 confers powers on the government to make rules to carry out the purpose of the act. .....
Tag this Judgment!Court : Chennai
Reported in : (1977)2MLJ221
..... of section 5, sub-section (1) of section 6 (in so far as the said sub-section relates to the requirement) of a permit granted under section 5 and sub-section (1) of section of the said act, and of rule 3 or rice milling industry (regulation) act, 1958 and of rule 3 of the rice milling industry (regulation) and licensing rules, 1959.17. the effect of the above order of exemption would seem to be that with respect to those parts of tamil nadu to which the exemption applied there was no ..... matter which was the subject of controversy in this case was the grant of a 'no objection' certificate by the district magistrate of kaira in the state of maharashtra for the location of a new cinema theatre in the town, under rule 6 of the bombay cinema rules, 1954, framed under the bombay cinemas regulation act, 1953 ..... for the court observed that 'the act and the rules do not confer any substantive justiciable right on a rival in a cinema trade, apart from the option in common with the rest of the public, to lodge an objection in response to the notice published under rule 4' ..... grievance before the court was that despite their representations, permits for construction of new rice-mills had been granted in violation of the relevant provisions of the act and the rules made thereunder ..... would seem to be that apart from complaining that his interests were affected, the existing licensees must, in addition, show that the grant of the new permit was in violation of any relevant provision in the act or in the rules .....
Tag this Judgment!Court : Chennai
Reported in : (1977)2MLJ335
..... shed for storing all the consignments, that the responsibility of a railway administration is that of a carrier, that the liability is absolute unless it comes within the exceptions contained under the present section 73 of the act, that the trial judge has failed to understand the true scope and effect of the loading and unloading conditions in the railway receipts, that the railway administration is not at all absolved from their liability ..... place, the respondent administration should be held responsible as a carrier for loss, destruction or damage of goods and that the lower court has failed to take into consideration the proviso to section 73 of the act which saddles the railway administration with the onus of proving that it had used reasonable foresight and care in the carriage of goods during the period of transit and the application of section 78(c) (i) of the ..... the standard of negligence is given in sections 151 and 152 of the contract act but no general rule universally applicable can be laid down as defining the amount and quality of proof in every case which will discharge the ..... cases 426, vide sanjeeva rao's the indian railways act, 5th edition (1972) page 304, it has been held that the term 'loading and unloading' means the labour of packing or unpacking a goods train r goods truck, whether by hand ..... section 77 of the act, as it stood before the amendment as per act lxxi of 1972, lays down that the responsibility of the railway administration for loss, destruction, .....
Tag this Judgment!Court : Chennai
Reported in : (1985)2MLJ15
..... petitioners themselves state in their affidavit that timber cut up or fashioned as manufactured articles, timber removed under the concession granted under rule 7 of the general rules under section 26 of the act, small wood for fuel and bamboos and headloads of smaller quantities and firewood purchased from depots or markets for domestic consumption if transported within the municipal limits ..... applied by considering the question in the background of the facts and circumstances under which the rules were made, taking into account the nature of the evil that was sought to be remedied by such law, the ratio of the harm caused to individual citizens by the proposed remedy, the beneficial act reasonably expected to result to the general public and whether the restraint caused by the law ..... in thickness and does not exceed 12 decimetres in length;(c) timber removed under the concession granted in rule 7 of the general rules under section 26 of the act,(d) small wood for fuel and bamboos in head-leads or smaller quantities;(e) firewood purchased from depots or markets for domestic consumption if transported within the municipal ..... roots galls, spices, juice, catechu, bark, catechu gum, wood-oil, rosin, varnish, lac, charcoal, honey and wax's skins, tusks, bones and horns;under the rules, 'timber' is defined as hereunder:(3) 'timber' includes all classes of timber as defined in the act, except:(a) timber not grown in india(b) all sawn timber where the smallest dimension is less than 5 cm. .....
Tag this Judgment!Court : Chennai
Reported in : (1989)2MLJ284
..... were: that the impugned certificate had been issued by the district magistrate, not in the exercise of his own discretion, with due regard to the principles indicated in the bombay cinemas registration act, 1953 (for short the act) and the rules, but mechanically at the dictates of the state government; that respondents 5 and 6, according to an earlier judgment of the high court being ultra vires and the government had no power to grant or refuse the ..... or is it a statute dealing with private rights of particular individuals?applying the tests to the case before it, the supreme court found that the bombay cinemas regulation act, 1953 and the bombay cinema rules, 1954 with which it was concerned are not designed to set; norms of moral or professional conduct for the community at large or even a section thereof and they only regulate the exercise of private rights of an individual to carry on a ..... entirety, and the words 'the provision permission of the government obtained under rule 5' in rule 6 being ultra vires and invalid, have to be ignored as non est, with the result that the district magistrate had to come to his own conclusion on relevant considerations and objective norms whether a no-objection certificate should be granted or refused; that under the act the district magistrate - and not the government - is the licensing authority and he was bound to exercise .....
Tag this Judgment!Court : Chennai
Reported in : [1991]81STC137(Mad)
..... ' 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 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 conditions in regard to levy of tax ..... kandasami spinning mills] holding that 'cotton yarn' manufactured by blending staple fibre up to 40 per cent will still be 'cotton yarn' for the purpose of section 14(ii-b) of the central act, it will not be open to the state government to treat cotton yarn blended with staple fibre not exceeding 16 2/3 per cent by weight as a separate category of blended yarn and also as non-declared goods by bringing that category ..... gittus [1920] 1 kb 563, said : 'it seems to me there are two principles of rules of interpretation which ought to be applied to the combination of act and schedule. ..... 150 of 1972, and the tribunal, by its order dated 15th july, 1972, held that the blended cotton yarn which contained less than 40 per cent by weight of staple fibre continued to be cotton yarn for the purpose of section 14(ii-b) of the central act. ..... 150 of 1972, held as follows : '........... ..... 150 of 1972, held that the 'cotton yarn' manufactured by blending staple fibre up to 40 per cent will still be cotton yarn. .....
Tag this Judgment!Court : Chennai
Reported in : 2005(196)CTC551; [2005]275ITR403(Mad)
..... heading 'presumption that updating construction to be given' states one of the rules thus:xxx xxx(2) it is presumed that parliament intends the court to apply to an ongoing act a construction that continuously updates its wording to allow for changes since the act was initially framed (an updating construction). ..... a judgement of the gujarat high court in kiran crimpers : [1997]225itr84(guj) wherein it has been held that the term 'plant' has not been used under section 32 of the income tax act, 1961 ( hereinafter referred to as 'the act') or the rules in the wide meaning commonly ascribed to it. ..... , : [1997]226itr625(sc) and submitted that it is now well settled that an ongoing act like the income-tax act has to be interpreted taking note of the advancement in science and technology and not ..... interpreter is to make allowances for any relevant changes that have occurred, since the act's passing, in law, social conditions, technology, the meaning of words, and ..... of depreciation given in the appendix of the income tax rules specifically mentions items of machinery or equipment eligible for 100% ..... here to note that the question of the depreciation allowance comes under the ambit of section 32 of the income tax act, 1961, whereas the claim made by the assessees falls under section 31 or 37. ..... it is also further, stated thus (p 618-619)in construing an ongoing act, the interpreter is to presume that parliament intended the act to be applied at any future time in such a way as to give effect to .....
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