Judgment Search Results Home > Cases Phrase: tamil nadu value added tax fourth amendment act 2011 Sorted by: recent Page 2 of about 7,630 results (0.293 seconds)

Ultra Tech Cement Limited Vs. the Secretary to Government, Commercial ...

Court : Chennai

Reported in : (2008)16VST481(Mad)

..... the fourth respondent has further submitted that as per rule 16(4) of the tamil nadu value added tax rules, 2007, the government may, in the public interest or to mitigate hardship to the trade, remit the whole or any part of the tax or penalty or fee payable in respect of any period by any dealer under section 31 subject to the condition that in respect of remission of tax the dealer had not collected tax on the turnover in respect of that period for which remission is ..... with effect from august 1, 2006 and continued till january 1, 2007, when the value added tax (vat) was introduced in the state of tamil nadu by bringing into force the tamil nadu value added tax act, 2006. ..... of the respondent that since the state of tamil nadu have intended to continue the waiver scheme, a proviso was provided to section 33(1) of the tamil nadu value added tax act, 2006. ..... in april 2007 also), is in violation of the waiver agreement and against rule 16(4) of the vat rules.13. it is further submitted that the existing dealers who availed waiver scheme under the provisions of the tamil nadu general sales tax act, 1959, are permitted to continue under the scheme and the main condition for continuing in the waiver scheme is that the dealer should not ..... when the petitioner has intended to remain in the waiver scheme under the vat act, they have no locus standi or right or authority to collect tax without amending eligibility certificate, for availing the benefit under section 33(1) of the vat act.15 .....

Chem Teak Company Vs. State of Kerala and ors.

Court : Kerala

Reported in : [2003]131STC427(Ker)

..... government order provided that in the case of new industrial units under small-scale industries there shall be an exemption for a period of seven years from the date of commencement of commercial production in respect of tax payable by such units under the kgst act, 1963, (1) on the turnover of sale of goods manufactured and sold by them within the state, (2) on the turnover of goods taxable at the point of last purchase in the state which are used by ..... during the period from 1991 to 2000 the only way in which the government can clarify/vary a term in the government notification is either by way of amendment of the notification as contemplated in section 10(3) or by invoking clause (g) such other process as may be notified by government in this behalf--in the definition of 'manufacture' in the notification s.r.o, no, 1729 ..... thereof reads 'wood based industries except treated softwood, rubber wood, value added furniture items which would show that the government itself has given a different treatment 'to treated softwood, rubber wood' and value added furniture item. ..... cut which i propose to adopt in this case is to direct the commissioner of commercial taxes, thiruvananthapuram, to exercise his powers under section 59-a of the kgst act, 1963 as amended by the kerala finance act, 2000 and to take a decision as to the entitlement of the petitioner for sales tax exemption under s.r.o. no. ..... packers [1980] 46 stc 63 and the decision of the madras high court in state of tamil nadu v. km. .....

M/S. Associated Cement Companies Ltd. Etc. Etc. Vs. Commissioner of Cu ...

Court : Supreme Court of India

Reported in : AIR2001SC862; 2001(74)ECC1; 2001(128)ELT21(SC); JT2001(2)SC141; 2001(1)SCALE436; (2001)4SCC593; [2001]1SCR608; [2001]124STC59(SC)

..... (ii)'relevant date' means,- (a) in the case of excisable goods on which duty of excise has not been levied or paid or has been short-levied or short-paid- (a) where under the rules made under this act a periodical return, showing particulars of the duty paid on the excisable goods removed during the period to which the said return relates, is to be filed by a manufacturer or a producer or a licensee of a ..... paid or has been short-levied or short-paid or erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this act or of the rules made thereunder with intent to evade payment of duty, by such person or his agent, the provisions of this sub-section shall have effect, as if, for the words 'six ..... 683,428 was not accepted by this court as in its opinion, on a correct interpretation of section 14 read with the rules, duty was payable on the transaction value determined therein and as per rule 9 in determining the transaction value there has to be added to the price actually paid or payable for the imported goods, royalties and the licence fee for which the buyer is required to pay, directly or indirectly as a ..... the forty-sixth amendment was made precisely with a view to empower the state to bifurcate the contract and to levy sales tax on the value of the material involved in the execution of the works contract, notwithstanding that the value may represent a ..... 185itr440(sc) , tamil nadu housing board .....

Sekar Coffee Manufacturing Company Vs. Coffee Board and Another

Court : Chennai

Reported in : [1990]77STC318(Mad)

..... the matter in detail the pool sale dealers have agreed that the coffee board will work out the average purchase tax liability on transferred stocks taking into account, purchase tax at 12 per cent on stocks transferred from karnataka, at 6.6 per cent on stocks transferred from tamil nadu and 6.9 per cent on stocks transferred from kerala and to work out the weighted average percentage and this percentage ..... the affidavit that the government of karnataka effected an amendment to the karnataka sales tax act in the year 1970 by which section 6 was inserted therein by which a levy of purchase tax was made on goods transferred from karnataka to other states, otherwise than by sale, that pursuant to the said amendment, the government of karnataka, through the commissioner for sales tax of karnataka levied the purchase tax from 1974-75 onward, that the said demand has ..... field praying for the issuance of a writ of mandamus to forbearing the respondents in demanding the contingency deposit at 6.45 per cent on the value of the goods delivered at tamil nadu as per the circular dated 16th may, 1984 and further to direct the respondents to refund the amounts already collected by the respondents by way ..... in the counter-affidavit that in respect of coffee sold to pool sale dealers the minimum release price is fixed by the government by adding excise duty and pool expenses and for coffee sold to exporters, the minimum reserve price is fixed by deducting from international market prices, .....

Masilamani Udayar Vs. Ramakrishna Chettiar

Court : Chennai

Reported in : (1982)1MLJ209

..... amended by means of act x of 1981 by which several provisos are added to the effect that the protection afforded under the act is taken away in respect of persons, who are assessed to income-tax in the two financial years immediately preceding the 1st day of april, 1979, or assessed to sales tax in the two financial years immediately preceding the 1st day of april, 1979, or who have been assessed to property tax or wealth tax in respect of buildings or lands other than agricultural lands under tamil nadu ..... district municipalities act, 1920 or tamil nadu panchayats act, 1958, provided that the aggregate annual rental value of such building and lands is not less .....

Delhi Cloth and Genral Co. Mills Ltd. Vs. the Union of India and anr.

Court : Delhi

Reported in : ILR1976Delhi28; [1976]38STC403(Delhi)

..... (27) held that after the amendment of the definition of 'business' in section 2(d) of the tamil nadu general sales tax act i of 1959 in 1964, the transactions of sale which are incidental and ancillay to the asscssec's trade or commerce would be liable to sales tax even if there was no ..... 'business' in section 2(bbb) introduced into the andhra pradesh general sales tax act by amendment act of 1966, according to which profit motive was unnecessary to constitute 'business ..... were competent to contract, the property in the goods was transferred from the producer to the buyer and the price in money was paid, that as regards the) fourth element, there were several matters which the parties could decide by mutual consent, that the controller only fixed the base price of the steel products and determined the buyers ..... in which an obligation to supply goods is imposed, and which docs not involve an obligation to enter into a contract, cannot be called a 'sale' even if the person supplying goods is declared en- titled to the value of goods which is determined or determinable in the manner prescribed, and that if there be a contract, the restrictions imposed by statute would vitiate the consent, but the contract cannot be assumed. ..... a question could not arise since, as stated earlier, the explanationn i to the definition of 'dealer' in section 2(g) of the act which was added by amendment in 1964, made it clear that a person would be a dealer whether the buying or selling by him was 'in the course .....

M/S. the Delhi Cloth and General Mills Co. Ltd., Having Its Registered ...

Court : Delhi

Reported in : (1976)5CTR(Del)239

..... burmah shell oil storage (supra) held that after the amendment of the definition of 'business' in section 2(d) of the tamil nadu general sales tax act 1 of 1959, in 1964, the transactions, of sale which are incidental and ancillary to the assesseds trade or commerce would be liable to sales tax even if there was no profit motive.43. in m/s. ..... , the parties were competent to contract, the property in the goods was transferred from the producer to the buyer and price in money was paid, that as regards the fourth element, there were several matters which the parties could decide by mutual consent that the controller only fixed the base price of the steel products and determined the buyers, but in other respects ..... a price paid or promised, that a transaction in which an obligation to supply goods is imposed, and which does not involve an obligation to enter into a contract, cannot be called a 'sale' even if the person supplying goods is declared entitled to the value of goods, which is determined or determinable in the manner prescribed and that if there be a contract, the restrictions imposed by statute would vitiate the consent, but the contract cannot be assumed.57. ..... indeed, such a question could not arise since, as stated earlier, the explanationn 1 to the definition of 'dealer' in section 2(g) of the act which was added by amendment in 1964, made it clear that a person would be a dealer whether the buying or selling by him was 'in the course of business' or not.32. .....

Sri. Devegowda Vs. Sri. Ashokanayar

Court : Karnataka

..... the readiness and willingness of the plaintiff, and though pw1and pw2gave evidence about his readiness and willingness, the suit has to fail for failure to comply with section 16(c) of the specific relief act, as there was no acceptable or valid evidence of such readiness and willingness of the plaintiff to perform his part of the obligations in terms of the contract. 6.21. ..... appeal shall lie, except on a question of law, from a decree in any suit of the nature cognizable by courts of small causes, when the amount or value of the subject-matter of the original suit does not exceed [ten thousand rupees.].30. ..... being no document indicating that a notice has been dispatched to the current and proper address, thirdly that after the condonation of delay there is no fresh notice which has been issued to respondent no.1, fourthly no notice has been issued to respondent no.1 after administrative transfer of the case. ..... petition had been served with notice in os no.466/2011 and chose not to appear and as such was placed ..... basis of the above facts, he submits that respondent no.1 who was defendant no.2 in the suit in os no.466/2011 had been placed ex-parte in that suit. ..... filed ra no.10108/2016 (old ra no.11/2015) before the ivth additional district and sessions judge, bangalore rural, doddaballapura which came to be allowed with cost and the suit in os no.466/2011 came to be decreed on 02.12.2016.4. ..... the suit in os no.466/2011 was filed by one smt.akkayamma against respondent nos.1 to 5 - 4 - .....

Dhanraj Aswani Vs. Amar S. Mulchandani

Court : Supreme Court of India

..... custody in connection with the investigation of the earlier case he can formally be arrested regarding his involvement in the different case and associate him with the investigation of that other case and the magistrate can act as provided under section 167(2) and the proviso and can remand him to such custody as mentioned therein during the first period of fifteen days and thereafter in accordance with the proviso as discussed above ..... the amendment criminal appeal no.2501/2024 page 15 of 73 [code of criminal procedure amendment act, 2018 introduced section 438 (4)] ..... it may be noted that this section is completely omitted in the state of uttar pradesh by section 9 of the code of criminal procedure (uttar pradesh amendment) act, 1976 (u.p ..... . joint secretary to government of tamil nadu and others, 1983 scc online mad 163 ..... a two-judge bench in siddharam satlingappa mhetre (supra) held that the intervening decisions between 1980 and 2011 curtailing the scope of gurbaksh singh sibbia (supra) were per incuriam ..... . if that is permitted then the police can go on adding some offence or the other of a serious nature at various stages and seek further detention in police custody repeatedly, this would defeat the very object underlying section ..... . 28-6-1988, a proviso is added to section 438 stating that no final order shall be made on an application for anticipatory bail without giving the state notice to present its case for offence punishable with death, imprisonment for life or imprisonment for .....

Sri G S Sudharshan Vs. Grama Seva Sangha Trust

Court : Karnataka

..... r, reported in (2008) 4 scc115 hon ble supreme court had referred to decision in swami paramatmanand s case (supra), it was held, object of amendment to section 92 of cpc by inserting sub-section (3) was to protect public trusts from being subjected to harassment by frivolous suits. ..... submitted, audited balance sheets of trust, income tax returns with acknowledgement from year 2011 to 2022, income and expenditure statement etc. ..... also stated though several attempts were made calling upon office bearers to render accounts (including filing applications under rti act and issuing legal notices), they were orally abused and denied information. ..... it was further held, said amendment, required trial court to analyze averments in plaint to find out main ..... s case (supra), hon ble supreme court took note of changes brought about by insertion of sub-section (3) in section 92 of cpc by amendment of year 1976. ..... further, present system of management was in existence from 2011 and petitioners failed to point out to any specific instance of misuse of funds or malpractice committed ..... in para-14, they have stated that in year 2011, defendants no.2 to 12 came together and began claiming themselves as trustees, without being appointed ..... trusts are holding/managing resources of enormous value both in terms of monetary value or beliefs.-. ..... it was stated in year 2011, trust would be formed and respondent no.10 would also be made one of trustees and believing that he was rendering noble service to temple, he had .....