Judgment Search Results Home > Cases Phrase: tamil nadu value added tax fourth amendment act 2011 Page 4 of about 7,937 results (0.264 seconds)

Southern Agrifurane Industries Ltd. Vs. Commercial Tax Officer and ors ...

Court : Chennai

Reported in : [2002]126STC550(Mad)

..... 8(5) of the central sales tax act under which a notification dated march 13, 1982, was issued granting exemptions in respect of the tax payable with regard to the end-products coining under item 4 of the second schedule to the tamil nadu general sales tax act manufactured by steel re-rolling mills in tamil nadu subject to the condition that the raw materials had suffered tax under the tamil nadu general sales tax act, which was to come ..... the tamil nadu general sales tax act is the order of bifr dated december 8, 1993 by which the bifr amended the ..... not necessary for us to consider the argument that even with the aid of section 15 of the tamil nadu general clauses act, it was not possible for the state government to vary, amend or cancel the notification issued by it with retrospective effect ..... , 1991 to december, 1992 had to be met and, therefore, the petitioner-company had proposed that in order to meet the additional capital expenditure the government of tamil nadu may grant deferment of interest-free sales tax of furfural/imfs payable during twelve months period (as against six months agreed to by the state government and has held in the scheme) from october, 1993 to ..... added that the state of tamil nadu had already sanctioned deferment of the sales tax ..... commissioner and commissioner of commercial taxes department dated april 20, 1994 wherein the commissioner had requested the government to restrict the sales tax deferral granted to the petitioner to the book value of fixed assets of the .....

Hindustan Wires Limited Vs. State of Tamil Nadu

Court : Chennai

Reported in : 1992(40)ECC49

..... the supreme court, while considering section 14(iv) of the central sales tax act, before amendment, dealing with iron and steel, in state of tamil nadu v. ..... the question that arose for consideration in that case was, whether the stainless steel wires sold by the appellant therein would come under item 109 of the first schedule to the tamil nadu general sales tax act or under entry 4(xv) of the second schedule. ..... unfortunately, the definition of 'cotton fabrics', as set out in item 19 of the first schedule to the central excises and salt act, 1944, which has to be imported into the andhra pradesh general sales tax act, by virtue of the explanation to the fourth schedule to the a.p. ..... the resistance to corrosive attack is enhanced if nickel be added, and is further improved by small additions of molybdenum and copper. ..... the alloying elements are deliberately added to produce certain properties in the product. ..... steel - an iron-carbon alloy, with carbon chemically combined as iron carbide (fe 3c), and contains varying amounts of other elements, some being added intentionally to develop specially desired properties. ..... at this stage alloying elements or de-oxidising agents, in solid or liquid form, may be added. .....

State of T.Nadu and ors. Vs. K Shyam Sunder and ors.

Court : Supreme Court of India

..... ) no.6143/2011 whereby the high court has struck down section 3 of the tamil nadu uniform system of school education (amendment) act, 2011 (hereinafter called the amendment act 2011) and issued directions to the state authorities to implement the provisions of the tamil nadu uniform system of school education act, 2010 (hereinafter called the act 2010), ..... ., air 1970 sc 192, examined the issue and held as under: ".....when a legislature sets out to validate a tax declared by a court to be illegally collected under an ineffective or an invalid law, the cause for ineffectiveness or invalidity must be removed before validation can be said to take place ..... . " (emphasis added) on amendment of the writ petitions, another counter affidavit was filed by ms. ..... not based on justice, equity and fair play and has taken into consideration other matters, though on the face of it, the decision may look legitimate but as a matter of fact, the reasons are not based on values but to achieve popular accolade, that decision cannot be allowed to operate". ..... " (emphasis added) the aforesaid quoted part of the same makes it clear that the government intended to introduce a more appropriate system to ensure the improvement of quality education, meaning thereby, that the state has no intention to enforce the uniform education system as provided under the act 2010. ..... ; (emphasis added) (ii) in the meantime the state would bring the provision of the act 2010 in line with the central act, e.g. .....

V. Ponnusamv and ors. Vs. Government of Tamil Nadu and ors.

Court : Chennai

Reported in : AIR1984Mad156; (1983)IIMLJ459

..... fourth amendment act ..... the preamble states as follows:-'whereas the number of slums in certain areas in the state of tamil nadu is on the 'increase and the slums are likely to become a source of danger to public health and sanitation of the said areas:and whereas under the existina law it has ..... of amount:(1) the amount payable in respect of any land acquired under this act shall be the market value of such land on the date of publication of the notice under sub- ..... (1) the comvensation =vable in resvect of anv land accuired under this act shall be the market value of such land on the date of the idublication of the notice ..... by or in consequence of the use to which it will be put:(e) any increase to the value of the land acquired likely to acquire from the use to which it will be put when acquired:(fl any increase to the value of the other land of the person interested to accrue from the use to which i^ud acquired will be put:(a)- 4rv increase to the value of the iu4 by reason of the use thereofa manner which is detrimental to the health of the occupants of the ..... comnensation payable in resdect of ffiny land acquired under this --act shall be the market value of such, land on the date of the dubli-stan ..... the vresqribed authority shall in every case award a sum of fifteen percentum on such market value as solatium in consideration of the compulsorv nature of the acauisition.the prescribed authority shall ' after holding an inquiry in the prescribed manner determine by order the .....

Metal Sales Corporation Vs. Joint Commercial Tax Officer, Harbour Iii ...

Court : Chennai

Reported in : [1983]52STC392(Mad)

..... apparently drawing a lesson from this decision, the tamil nadu legislature dropped from the statute book section 22(2) and 22(3) of the act as they originally stood under which illegitimate collections of sales tax have had to be paid over to the government treasury ..... these are cases in which penalties have been levied under section 22(2) of the tamil nadu general sales tax act, 1959. ..... into their confidence, and frankly inform them as to how much is the price, inclusive of the margin of profit, and how much is the amount which is being recovered from them by way of recoupment of the collections of tax already borne at the stage of first sales, whereas there should be no liability for penalty if the second sellers were to withhold from their purchasers any breakup figures, but bill them for a price which is entirely ..... these are the contraventions of section 22(1) can be spelled out from rule 24(16)(ii) of the tamil nadu general sales tax rules, 1959. 3. ..... is however no such provision in the statute either before or after the amending act 31 of 1972. ..... the penalty provision in section 22(2) is an innovation which was introduced in the taxing statute, with effect from 1st december, 1972, by amending act no. ..... while doing so, they have reimbursed to themselves the sales tax which the first sellers have collected from them, by adding that tax to the price charged by them to their customers. ..... these arguments, enlightening as they were, however possess no practical value in the present discussion. .....

Dinod Cashew Corporation Vs. the Deputy Commercial Tax Officer and anr ...

Court : Chennai

Reported in : [1986]61STC1(Mad)

..... been filed in this court by the assessees who purchased cashewnut and in whose assessments it was originally held that the sales of cashew kernel were not taxable under the tamil nadu general sales tax act, but on a second look at the matter, the taxing authorities reopened the assessments on the ground that cashewnuts and cashew kernels are commercially two different goods and the assessees were not entitled to the benefit of section 5(3) of ..... lal malhotra : 1983(13)elt1582(sc) the supreme court held that entry 4 in schedule ii notified under section 14 of the central sales tax act, 1956, as originally worded [prior to its amendment by amendment act (61 of 1972)] was meant to enumerate separately taxable goods and not just to illustrate what was just one taxable substance, viz ..... was washed and then the inedible portions like the end crown, the skin and the inner core are removed; thereafter the fruit is sliced and the slices are filled in cans, sugar is added as a preservative, the cans are sealed under temperature and then put in boiling water for sterilisation relying on his process when it was contended on behalf of the state of kerala that the pineapple slices ..... the cultivators in the state of bombay, the assessee subjected the raw tobacco so purchased to a process leading to its conversion into bidi pattis, for immediate use in the manufacture of bidis and that marketable value of raw tobacco and bidi pattis differs and that both these were commercially different articles. .....

State of Bihar and Others Vs. M/S. Universal Hydrocarbons Co. Ltd. and ...

Court : Supreme Court of India

Reported in : AIR1995SC991; 1995(1)BLJR100; JT1994(6)SC118; 1996(40)KarLJ339; 1994(4)SCALE159; 1994Supp(3)SCC621; [1994]Supp2SCR627; [1995]96STC204(SC)

..... which fail under section 14(1)(iii) of the act, this court in mahi traders case (supra) held at pages 734-35 as under :according to him the products purchased and sold are not different even under the classification by way of the dichotomy between raw and dressed hides and skins under the tamil nadu general sales tax act. ..... , but excluding charcoal: provided that during the period commencing on the 23rd day of february 1967 and ending with the date of commencement of section 11 of the central sales tax (amendment) act, 1972 (61 of 1972), this clauses shall have effect subject to the modification that the words 'but excluding charcoal' shall be omitted. 14. ..... are two separate commercial commodities.that the raw petroleum coke has not been sold in course of inter-state trade or commerce in the same forms in terms of section 15(b) of the central sales tax act rather it has undergone a process of manufacture in a factory and the commodity turned out thereby is calcined petroleum coke which is a different commercial commodity proved by levy of separate central excise duty ..... purposes inside the state of any declared goods and such goods are sold in the course of inter- state trade of commerce, and tax has been paid under this act in respect of the sale of much goods in the course of inter-state trade or commerce, the tax levied under such law shall be reimbursed to the person making such sale in the course of inter- state trade or commerce in such ..... this case, one added feature is that for .....

Indian Sugar and General Industry Export Import Corporation Ltd. Vs. C ...

Court : Chennai

Reported in : [2002]127STC339(Mad)

..... that circular had proceeded on the basis that imported sugar was taxable with effect from august 11, 1993 as, on and from that date the amending act 3 of 1994 had come into force and in that amending act the third schedule, which lists out the goods exempted from tax, contained the entry in item 3(i) 'sugar, other than khandsari sugar (produced or manufactured in india) as described in column (3) against the ..... in section 14 of the central sales tax act refers, and that the state legislature had not, till the year 1998, specified the rate and stage of levy for imported sugar, that specification having been made only with effect from may 4, 1998 under the tamil nadu act 21 of 1998, which introduced item 71-a in part b of the first schedule to the act making the sale of such imported sugar ..... use of the words 'covered under', after the amendment in the year 1988 did not bring about any fundamental change in adding a requirement for the declared goods in the description of which certain headings or sub-headings of the central excise tariff act are referred, that the goods be manufactured in ..... the concept of a tax, observed thus :'.....................the first is the character of the imposition known by its nature which prescribes the taxable event attracting the levy, the second is a clear indication of the person on whom the levy is imposed and who is obliged to pay the tax, the third is the rate at which the tax is imposed, and the fourth is the measure or value to which the rate .....

Ashok Leyland Limited Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : JT1997(2)SC666; (1997)9SCC10; [1997]2SCR224; [1997]105STC152(SC)

..... (b) even if it is held by a process of reasoning that an order accepting form 'f' as true is amenable to power of reopening under section 16 of the tamil nadu general sales tax act read with section 9(2) of the central sales tax act, even then it must be held that until and unless reasonable grounds exist for doubting the truth of the statements contained in form 'f', it cannot be reopened. ..... sri parasaran says that even according to the show-cause notices issued by the tamil nadu authorities under section 16 of the tamil nadu general sales tax act read with section 9(2) of the central sales tax act, there is only one sale, namely, the sale to the s.t.u. ..... if it is allowed to be reopened, this court may provide that the appellant-assessee is entitled to implead the other state (which has levied tax upon the same transaction treating it as an intra-state sale within that state) as a party-respondent before the assessing authorities in tamil nadu (acting under central sales tax act) so that an effective adjudication can be made as to the true nature of the transaction/sale. ..... it is in pursuance of the said article, as recast/amended by constitution (sixth amendment) act, that the parliament enacted the central sales tax act, 1956. ..... rule 3 of the citizenship act expressly enacts a conclusive presumption and that called for a discussion as to the nature of presumptions, the types of presumptions and their evidentiary value.14. ..... (emphasis added)11. .....

Indian Coffee Worker's Co-op. Society Ltd., rep. By Its President, Pon ...

Court : Chennai

Reported in : (2002)1MLJ691

..... before we deduce the legal position, it isnecessary to refer to the relevant provisions of the act.section- 31(1) of the tamil nadu general sales tax act as itstood prior to the amendment reads as under:- ' 31(1) any person objecting to an orderpassed by the appropriate authority under (section 4-a),section 12, section 14, section 15, sub section (1) and (2) ofsection 16, section 18 (sub-section (2) of section 22, section23 (or section 27) other than an order passed by an assistantcommissioner) ..... a period of thirty days from thedate on which the order was served on him in the mannerprescribed, appeal against such order to the appellateassistant commissioner (having jurisdiction) ' subsequently, the first proviso clause came to be amended byway of amendment act and now the said proviso clause readsthus: ' provided that the appellate assistantcommissioner may, within a further period of thirty days,admit an appeal presented after the expiration of the firstmentioned period of thirty days if he is satisfied ..... ruled asunder :- ' the learned additional government pleader(taxes) contended that in the light of the language of section36(6) of the tamil nadu general sales tax act, there is noscope for condonation of delay or invoking section 5 of thelimitation act. ..... any such approach would result in practicallyrewriting the statutory provision and adding a provisoproviding for a further grace period beyond what the statutehas prescribed. ..... added to this, thesame was not in the prescribed .....