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Nazareth Foods Pvt. Ltd. Vs. Assistant Commissioner Ct at Aminjikkarai ...

Court : Chennai

..... to give effect to the said announcements, notifications were issued under sub-section (1) of section 86 of the tamil nadu value added tax act, 2006 (tamil nadu act 32 of 2006) to amend the first and the fourth schedules to the said act. ..... /2006-07, tin/33161023402/2007-08, and tin/33121024588/2006-07, tin/33121024588/2007-08 respectively, quash the impugned proceedings dated 14.3.2011 and further direct the first respondent to grant exemption on the sale of "coriander powder" and "turmeric powder" in view of the notification issued by the second respondent in g.o.ms.no.36, ct & r (b1), dated 1.4.2008 substituting entry 18, part b, fifth schedule to the tamilnadu value added tax act, 2006 being clarificatory in nature as held by the apex court in government of india and others v. ..... /33161023402/2007-08, and tin/33121024588/2006-07, tin/ 33121024588/2007-08 respectively, quash the impugned proceedings dated 14.3.2011 and further direct the first respondent to grant exemption on the sale of "coriander powder" and "turmeric powder" in view of the notification issued by the second respondent in g.o.ms.no.36, ct & r (b1), dated 1.4.2008 substituting entry 18, part b, fifth schedule to the tamilnadu value added tax act, 2006 being clarificatory in nature as held by the apex court in (2005) 5 rc 37.in the case of government of india and .....

Sakthi Masala Pvt. Ltd. Vs. Assistant Commissioner Ct at Perundurai As ...

Court : Chennai

..... to the said announcements, notifications were issued under sub-section (1) of section 86 of the tamil nadu value added tax act, 2006 (tamil nadu act 32 of 2006) to amend the first and the fourth schedules to the said act. ..... thereafter, the competent authority, in exercise of power under section 27 of act 32/2006 issued a pre-revision notice on 31.5.2011 in respect of tin no.33032922200/2006-07, tin no.33032922200/2007-08, tin no.33172922996/2006-07 and tin ..... bench decision of this court dated 19.9.2011 made in w.a.nos.1705 to 1708 of 2011, in the case of the petitioners, and the reasoning contained therein that the petitioners will be entitled to exemption only after the issuance of the government order and not before that is based on interpretation of g.o.ms.no.36, commercial taxes and registration (b2) department, dated ..... .]" (emphasis supplied) (v) a division bench judgment of this court dated 19.9.2011 in w.a.nos.1705 to 1708 of 2011, in the petitioners own case, held that the applicability of exemption would arise only in terms of g.o.ms.no.36, commercial taxes and registration (b2) department, dated 1.4.2008 and, therefore, they cannot seek the benefit of exemption from ..... a division bench of this court, by judgment dated 19.9.2011, declined to interfere with the order of the learned single judge primarily on the ground that without giving reply to the notices writ petitions ..... by the petitioners that their further appeals to the supreme court in slp no.33324 of 2011, etc. .....

Vasant Ganpat Padave(d) by Lrs. Vs. Anant Mahadev Sawant (Dead) Thru ...

Court : Supreme Court of India

..... within the period specified in that sub-section: provided that, if a tenant holding land from a landlord (who was a minor and has attained majority before the commencement of the tenancy and agricultural lands laws (amendment) act, 1969) has not given intimation as required by this sub-section but being in possession of the land on such commencement is desirous of exercising the right conferred upon him under sub-section (1), he may ..... mohanlal (1988) 2 scc513 section 10(3)(a)(iii) of the tamil nadu buildings (lease and rent control) act, 1960 was read harmoniously with the other provisions of the act, as a result of which the words if the landlord required it for his own use or for the use of any member of his family were read into sub- clause ..... it be contended in such a case that when b transfers the property to a for the same price at which he originally purchased it, he should be liable to pay tax on the basis as if he has received the market value of the property as on the date of re-sale, if, in the meanwhile, the market price has shot up and exceeds the agreed price by more than 15 per cent ..... , as a result of which, what is added by the 1969 amendment to section 32-f(1)(a) now ceases to be discriminatory, as it is applicable to tenants of all three categories ..... aggrieved against the order dated 9-9- 2011, respondent 1 filed an appeal under section 74 of the 1948 act before respondent 3, sub-divisional officer, ..... allowed the application of the appellants by order dated 9-9-2011. .....

Company Limited and Anr. Vs. Deputy Commissioner of Income Tax,

Court : Kolkata

..... supra) concerns challenges to the constitutional validity of the tamil nadu value added tax act, 2006. ..... while upholding the vires of section 19(20).the amendment act, 2010 whereby amendment was given retrospective effect from january 1, 2007, was struck down ..... provisions for bad debts and diminution in value of assets are required to be added back to the net profit as the amendment stands. ..... avani exports).relying upon 2016 (96) vat and service tax cases page 1 (sc) (jayam & co.v.assistant commissioner) he submits that, where a new provision was made for the firs.time to the detriment of the assessee whereby calculation of input tax credit was made in a manner entirely different from that made before the amendment, such amendment cannot have retrospective effect. ..... senior advocate for the petitioners contends that, no reason has been given as to why the amendment was necessary and that with retrospective effect. ..... 1 to sub-section (2) of section 115j.was amended with retrospective effect from april 1, 2001. ..... ) and submits that, an amendment can be made after a judgment of the hon ble supreme court after the legislature discloses the reasons of such amendment and that, such reason must not be inconsistent with the main objects of the ..... it further finds that, the amendment makes a provision for the firs.time to the detriment of the dealers.such a provision cannot have retrospective effect, especially when vested rights had accrued in favour of the dealers.such fact scenario is not obtaining .....

Royal Club, represented by its Secretary R.Selvaraj, Virudhunagar Dist ...

Court : Chennai Madurai

..... (ms)no.18, commercial taxes and registration, dated 29.01.2016 has amended the tamil nadu value added tax rules, 2007, thereby every dealer has to furnish the invoice-wise sales effect them during the previous month along with vat return to be filed on the succeeding month in the format mentioned in the annexure 18 ..... be gain-said that section 3(1)(b) of tamil nadu value added tax act, 2006, and points out that, as per this clause, if a dealer, other than a casual trader or agent of a non-resident dealer, whose total turnover in respect of purchase and sale within the state, for a year, is not less than rupees ten lakhs, shall pay tax under this act. 9. ..... connection, the learned standing counsel for the respondents proceeds to state that, as per tamil nadu value added tax act, 2006, a society including a cooperative society club or firm or an association, which, whether or not in the course of business buys, sells, supplies or distributes goods from or to its members for cash or for deferred payment or for commission, remuneration or valuable consideration shall be deemed to be a dealer for the purpose of this act. 13. ..... in this regard, the learned standing counsel for the respondents informs this court that the constitutional validity of g.o.ms.no.47, dated 27.03.2012, which brought an amendment to entry 1 and 2 second schedule of tnvat act, was challenged and now the matter is pending before the hon'ble supreme court and that will not apply to the facts of the present writ petition .....

Ranjit Recreation Club, Rep. by its Secretary R. Selvaraj, Virudhunaga ...

Court : Chennai Madurai

..... (ms)no.18, commercial taxes and registration, dated 29.01.2016 has amended the tamil nadu value added tax rules, 2007, thereby every dealer has to furnish the invoice-wise sales effect them during the previous month along with vat return to be filed on the succeeding month in the format mentioned in the annexure 18 ..... be gain-said that section 3(1)(b) of tamil nadu value added tax act, 2006, and points out that, as per this clause, if a dealer, other than a casual trader or agent of a non-resident dealer, whose total turnover in respect of purchase and sale within the state, for a year, is not less than rupees ten lakhs, shall pay tax under this act. 9. ..... connection,the learned standing counsel for the respondents proceeds to state that, as per tamil nadu value added tax act, 2006, a society including a co-operative society club or firm or an association, which, whether or not in the course of business buys, sells, supplies or distributes goods from or to its members for cash or for deferred payment or for commission, remuneration or valuable consideration shall be deemed to be a dealer for the purpose of this act. 13. ..... in this regard, the learned standing counsel for the respondents informs this court that the constitutional validity of g.o.ms.no.47, dated 27.03.2012, which brought an amendment to entry 1 and 2 second schedule of tnvat act, was challenged and now the matter is pending before the hon'ble supreme court and that will not apply to the facts of the present writ petition .....

Five Star Recreation Club, Rep.by its Secretary G.Jeyaprakash Vs. The ...

Court : Chennai Madurai

..... (ms)no.18, commercial taxes and registration, dated 29.01.2016 has amended the tamil nadu value added tax rules, 2007, thereby every dealer has to furnish the invoice-wise sales effect them during the previous month along with vat return to be filed on the succeeding month in the format mentioned in the annexure 18 . ..... counsel for the petitioner / club refers to section 3(1)(b) of tamil nadu value added tax act, 2006, and submit that, as per this clause, if a dealer, other than a casual trader or agent of a non-resident dealer, whose total turnover in respect of purchase and sale within the state, for a year, is not less than rupees ten lakhs, shall pay tax under this act. 8. ..... standing counsel for the respondents submits that, as per tamil nadu value added tax act, 2006, a society including a co-operative society club or firm or an association, which, whether or not in the course of business buys, sells, supplies or distributes goods from or to its members for cash or for deferred payment or for commission, remuneration or valuable consideration shall be deemed to be a dealer for the purpose of this act. 12. ..... in this connection, the learned standing counsel for the respondents informs this court that the constitutional validity of g.o.ms.no.47, dated 27.03.2012, which brought an amendment to entry 1 and 2 second schedule of tnvat act, was challenged and now the matter is pending before the hon'ble supreme court and that will not apply to the facts of the present writ petition. .....

Sarla Performance Fibers Ltd. Etc. Vs. C.C.E., Surat-Ii

Court : Supreme Court of India

..... to be levied (1) there shall be levied and collected in such manner as may be prescribed,- (a) a duty of excise to be called the central value added tax (cenvat) on all excisable goods excluding goods produced or manufactured in special economic zones which are produced or manufactured in india as, and at the rates, set forth in the first schedule to the central excise tariff act, 1985 (5 of 1986); (b) a special duty of excise, in addition to the duty of excise specified in clause (a) above, on excisable goods ..... place in india; or (ii) by a hundred per cent export-oriented undertaking and brought to any other place in india, shall be an amount equal to the aggregate of the duties of customs which would be leviable under the customs act, 1962 (52 of 1962) or any other law for the time being in force, on like goods produced or manufactured outside india if imported into india, and where the said duties of customs are chargeable by reference to their ..... after analyzing various aspects and the circulars dated 17.02.1983 clarifying the introduction of the proviso and the circular dated 29.05.1984 explaining further amendment to the proviso to section 3(1) of the act, the court held :- the contention of the revenue is that permission to withdraw from the scheme is itself a permission to sell in ..... was granted permission to set up a 100% export oriented unit (eou) for the manufacture of viscose staple fibre at its factory at sirumugal in coimbatore district in the state of tamil nadu. ..... 2011 .....

R. Mahalakshmi and Others Vs. Government of Tamilnadu Rep by Secretary ...

Court : Chennai

..... on 22.8.2011 and thereafter, she paid the quarterly tax and the permit was valid upto 10.7.2012 and at the time of renewal, the petitioner came to know about the amending act 13/2012 in which, provision has been made for compulsory payment of lifetime tax in respect of the vehicle of the petitioner, namely, tourist motor cab, which falls under part 2 of 7th schedule and she has challenged the validity of sections 4 and 7 of the tamil nadu motor vehicles taxation (amendment) act ..... vehicle and the said vehicle was originally purchased by m/s.sona mobility services limited from lanson toyota by invoice dated 31.5.2007 for a sum of rs.7,90,684/- and at the time of sale, a sum of rs.98,835.50 was also levied as value added tax and a total sum of rs.8,89,519.50 was collected from the purchaser and the original owner obtained an all india tourist permit for the said vehicle for a period of five years from 11.7.2007 to 10.7.2012 and ..... period of licence; or (ii) in four equal annual instalments after deducting one-fourth of the proportionate amount of tax already paid for the unutilized period of licence in each such instalment; (aaa) in respect of the motor vehicles specified in part-ii of the eighth schedule, the tax shall be paid at the rates specified therein, on a licence to be taken out for such vehicles,"; similarly, by the amending act 13 of 2012 new schedules 7 to 9 were added and schedules 7 & 8 are read as under:"seventh schedule[see sections .....

Pepsico India Holdings Pvt. Ltd. Vs. State of Assam and ors.

Court : Guwahati

Reported in : (2009)25VST41(Gauhati)

..... net result of the above discussions leaves no doubt in our mind that 'potato chips' manufactured and sold by the petitioner-company would fall under entry 80 of part a of schedule ii to the assam value added tax act, 2003, as contended by the petitioner and that the said item will not fall under the residuary item contained in serial no. ..... 'potato chips' manufactured by it under the aforesaid entry 80 of part a of the second schedule and collecting and paying value added tax (vat) at the rate of four per cent on the turnover relating to sale of 'potato chips', received a communication dated february 5, 2007 from the jurisdictional superintendent of taxes, guwahati, seeking to raise a demand for payment of differential tax of 8.5 per cent on the ground that the 'potato chips' manufactured by the petitioner-company are classifiable under the ..... on a judgment of the apex court in state of tamil nadu v. ..... once again with effect from october 16, 2008 the said entry was amended to read as follows:processed or preserved vegetables and fruits including fruit jams, jelly, pickles, fruit squash, paste, fruit drinks and fruit juice but excluding 'potato chips', banana chips and cooked preparation of ..... the third and the fourth schedule which would not be relevant for the present adjudication deal with gold, silver, ornaments, jewellery, ..... fifth schedule includes within its fold, works contract, lease transactions and 'all other goods not covered by the first, second, third and fourth schedules'.3. .....