Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 chapter ii central sales tax Court: chennai Page 2 of about 285 results (0.170 seconds)

Kone Elevator India Pvt. Ltd. Vs. the Commercial Tax Officer

Court : Chennai

Reported in : (2008)18VST394(Mad)

..... interest for delayed payment of additional tax or penalty shall, for all purposes, be deemed to be and to have always been done or taken in accordance with law.25. the amendment act 14 of 2005, enabling the assessing authority to levy interest on any amount remaining unpaid after the specified date in addition to such amount of additional tax or penalty ..... tribunal ine.i.d. parry (india) ltd. v. asst. commr. (ct) (tntst) reported in 1999 (113) stc 233, and it has become final. that apart, the above amendment in act 14 of 2005, giving retrospective effect, for the levy of penal interest on the remaining amount unpaid after the specified date, and the validation provision are squarely applicable to the ..... i.d. parry's case has become final.22. it is also brought to the notice that earlier, this court in wipro g.e. medical systems v. tamil nadu taxation special tribunal and ors. w.p. no. 11632 of 1999, dated 14.09.2001, held that the levy of interest on the additional sales tax under the tnast .....

Commissioner of Income-tax, Tamil Nadu-iv Vs. V.S. Chelliah

Court : Chennai

Reported in : [1984]147ITR590(Mad)

..... . 80a. hence, the exclusion of the addition made under s. 64 in defining gross total income in sub s. (5) of s. 80b was omitted by the taxation laws (amendment) act, 1970, with effect from april 1, 1968. this position has not been considered in the decision of the kerala high court. 22. in v.d.m.rm.m. ..... defined separately in s. 80b. we find that sub s. (5) of s. 80b was amended by the taxation laws (amendment) act, 1970, with effect from april 1, 1968, by omitting the words, 'and without applying the provisions of section 64'. therefore before the taxation laws (amendment) act, 1970, in computing the gross total income for the purpose of chapter vi-a, the additions contemplated ..... means the total amount of income refereed to in section 5 computed in the manner laid down in this act'. 15. the above s. 2(45) embraces includes s. 64 also. section 64 was substituted by s. 13 of the taxation laws (amendment) act, 1975, with effect from april 1, 1976, in order to prevent the avoidance of tax on the .....

itc Limited Rep. by Its Constituted Attorney, Subhatosh Banerjee Vs. t ...

Court : Chennai

Reported in : 2007(2)CTC577; (2007)5MLJ897; (2007)7VST367(Mad)

..... addition thereto, the court has to see the effect and the operation of the impugned law on inter-state trade and commerce as well as intra-state trade and commerce.48. when any legislation, whether it would be a taxation law or a non-taxation law, is challenged before the court as violating article 301, the first question to be asked ..... by the state government. goods liable for levy of tax under the act on entry in the specified local areas at the specified rates are those set out in the schedule annexed to the act. section 15 of the act contains power of the state government to amend the schedule and armed with that power the state government issued various ..... notifications inserting several goods/classes of goods into the schedule annexed to the act. the act was brought into force on 01.12.2001.3 .....

Dharampal Satyapal Limited Vs. the Commercial Tax Officer,

Court : Chennai

Reported in : 2009(243)ELT179(Mad); (2009)24VST193(Mad)

..... originally section 14(ix) of the cst act read thus:(ix) tobacco, as defined in item no ..... entries in the relevant acts, which have a bearing on the levy of sales tax/excise duty on 'pan masala' containing tobacco. the relevant acts are the tngst act, the cst act, the cet act and the ade act. section 14 of the cst act declares certain goods to be of special importance. and section 15 restricts the power of taxation on the said goods. ..... . the schedule to the state act could, therefore, not have been amended by including gutka as a kind of pan masala in entry 194 of its first schedule. it must, therefore, be held that the inclusion of gutka in the said entry 194 in the manner in which it is done is bad in law and is struck down. the .....

Balaji Distilleries Ltd. Vs. the Secretary to Government, State of Tam ...

Court : Chennai

Reported in : (2008)17VST59(Mad)

..... is under implementation or where an appeal under section 25 relating to an industrial company is pending, then, notwithstanding anything contained in the companies act, 1956 (1 of 1956), or any other law or the memorandum and articles of association of the industrial company or any other instrument having effect under the said ..... reported in [2001] 122 stc 187 the punjab and haryana high court considered a case, where the demand notices issued by the assessing authority-cum-excise and taxation officer was challenged on the ground that the authorities cannot resort to any coercive steps for recovery of dues, during the pendency of inquiry under section 16( ..... mean the date fixed for rehabilitation scheme, enabling the petitioner to collect tax up to march 31, 2007. the government is not precluded from resorting to lawful methods to recover its statutory dues from the petitioner.99. having regard to the totality of the circumstances and considering the principles laid down by various judgments, .....

G.S.R. Krishnamurthi Vs. M. Govindaswamy, Income-tax Officer

Court : Chennai

Reported in : (1992)104CTR(Mad)143; [1992]195ITR137(Mad)

..... of tax which would have been evaded, of the statement or account had been accepted as true. 97. the present section 277 was substituted by the taxation laws (amendment) act, 1975, with effect from october 1, 1975, providing for graded punishment depending upon the quantum of tax sought to be evaded. before such substitution, under ..... chapter xx-a dealing with the acquisition of immovable properties in certain cases of transfer to counteract evasion of tax, introduced for the first time by the taxation laws (amendment) act, 1972, with effect from november 15, 1972, consisting of sections 269a to 269s, in cases of prosecution for violation of certain provisions therein. 89 ..... 63. the provisions of this new section 273a are substantially similar to the provisions of sub-section (4a) of section 271, which was deleted by the taxation laws (amendment) act, 1975, with effect from october 1, 1975. 64. section 279(1a) prescribes that a person shall not be proceeded against for an offence under section .....

Technical Stampings Automotive Ltd. Vs. the Deputy Commercial Tax Offi ...

Court : Chennai

..... scrap under a distinct heading under item 56 of part b of the first schedule, taxable at the rate of 4%. this would show that even the law recognises scrap as a distinct marketable commodity."their queries are as follows :(i)that suitable clarification may be issued by your good office to the effect that ..... referring to the agreement, they had stated as follows :"....while so, doubts have been expressed at the level of our assessing authority as to whether we can lawfully avail the benefit of deferral of sales tax on the sale of iron and steel scraps effected by our unit to various manufactures of various other automobile components ..... sipcot industrial park, irrungattukottai 602 105, sriperumbudur, kancheepuram district, tamilnadu while extending the benefit of amendment for the entire period of deferral as per existing eligibility certificate."14. they submitted a return in form a-1 under the tngst act for the year 2003-2004. the first respondent by proceedings, dated 28.12.2005 had issued .....

M/s. JKM Graphics Solutions Private Limited, Rep. by S. Ravi, Director ...

Court : Chennai

..... tax invoices are fraudulent, then the purchasing dealers are automatically entitled for credit. it is further submitted that section 19(1) of the act was amended by amendment act 13 of 2015, providing for proof of payment of tax by the vendor as condition for credit. however, this provision is prospective in ..... for being entitled to claim itc. 14. the above referred statutory provisions given a broad idea, as to how the taxation regime functions under the provisions of tnvat act. the respective assessing officers, either by themselves or on instructions from the enforcement wing officials have stated that there is ..... commissioner of commercial taxes ezhilagam, chennai - 600005. circular sub: commercial taxes department - finalization of assessments representations received from large number of dealers citing violation of law and principles of natural justice - instructions - issued ref: principal secretary/commissioner of commercial taxes circular no.17/2014 (d3/8562/2014), dated 08.04.2014 .....

N. Jagannathan and Sons Vs. the Deputy Commercial Tax Officer,

Court : Chennai

Reported in : (2007)7VST57(Mad)

..... general exemption means that goods should be totally exempt from tax before similar exemption from the levy of central sales tax can become available and when the exemption from taxation is conferred by conditions or in certain circumstances, there is no exemption from tax generally. viewed in the said context, the exemption in this case cannot be ..... the sale or purchase price thereof and such tax shall not be levied at more than one stage. section 15 of the central act as it stands today: (a) the tax payable under that law in respect of any sale or purchase of such goods inside the state shall not exceed four per cent of the sale or ..... authorities cannot divest the jurisdiction of the statutorily created adjudicatory authorities invested with quasi judicial powers to decide the issues raised before them objectively and in accordance with law.6. learned counsel on either side referred to several decisions of the courts including those of the supreme court of india and it is proposed to refer .....

Pioneer Agro Industry Vs. the Commercial Tax Officer

Court : Chennai

Reported in : (2009)23VST404(Mad)

..... impugned show cause notice and the returns submitted on or before 31.3.2006 have to be simply accepted without verification, as per section 12-c of the amended act.5. learned counsel for the petitioner further submitted that the petitioner has not attempted to conceal or suppress the tax liability and the petitioner has disclosed the entire ..... any dispute as to the rate of tax applicable to the goods, for which, the returns are submitted, based on any clarification issued or entries in the taxation act, under such circumstances, the dealer can be called upon to produce necessary documents and on that basis, appropriate action can be taken by the assessing officer in accordance ..... with law. therefore, the acceptance of returns is permissible only if it is in order. if all the returns submitted by the dealer are simply to be accepted on .....