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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: sales tax tribunal stt tamil nadu Year: 1999 Page 1 of about 5 results (0.074 seconds)

Aug 20 1999 (TRI)

Indian Oxygen Ltd. Vs. State of Tamil Nadu

Court : Sales Tax Tribunal STT Tamil Nadu

Decided on : Aug-20-1999

Reported in : (2001)122STC288Tribunal

..... 3-a and remanding it to the assessing authority to evaluate the correct value and assess under section 3(2) of the tamil nadu general sales tax act, 1959 on the rate applicable to gas sold by them." thus, it is quite clear that the assessability of the transaction pertaining to cylinder holding ..... "robin blue" is a colour and it falls within entry 45 of the first schedule to the andhra pradesh general sales tax act, 1957. it was found that this question was not raised before any of the departmental authorities or the tribunal. only in such circumstances, it was held ..... and therefore there was no adjudication. on this point, and in such circumstances, it cannot be raised in revision under section 41 of the kerala general sales tax act, 1963.13. in the case of raja agencies v. state of andhra pradesh [1983] 53 stc 238 (ap), in the revision, argument was advanced that ..... charges collected by the appellant in this case are nothing but hire charges and that the hire charges are liable to tax under section 3-a of the tamil nadu general sales tax act, 1959 following the ratio of the decision of this special tribunal in the case of upasana finance ltd. v. state ..... of levy of tax on cylinder holding charges under section 3-a of the act also.therefore, it is not a question of issue being not being raised or adjudicated by the tribunal as considered in the various decisions relied on by the learned counsel for the appellant.in commissioner of income-tax, bombay v. .....

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Feb 02 1999 (TRI)

South India Corporation (P) Ltd. Vs. Deputy Commercial Tax Officer and

Court : Sales Tax Tribunal STT Tamil Nadu

Decided on : Feb-02-1999

Reported in : (2000)119STC145Tribunal

..... and unless there are third party rights created, the court can always exercise the discretion in granting relief. similarly, in [1985] 153 itr 721 (ker) ; 1984 tax lr 514 (t.a. george v. agricultural income-tax officer) the kerala high court observed as follows : "there is no period of limitation prescribed for invoking the jurisdiction of this court under article 226 of the ..... application on may 12, 1986 before the deputy commissioner (ct), coimbatore, seeking orders of refund by invoking section 32 of the tamil nadu general sales tax act, 1959. the deputy commissioner held that the levy of tax for the said three assessment years had become final since the petitioner did not file any statutory appeal. the deputy commissioner further expressed his inability to ..... bench of the madras high court has held that the purchase of such construction materials and used in the construction of building could not be taxed under section 7-a(1) of the tamil nadu general sales tax act, 1959 because the construction of a building cannot be equated to "manufacture of other goods". this judgment of the division bench has become final ..... constitution. but all the same the persons interested in seeking relief must act within a reasonable time or period. in case where the order or decision under .....

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Dec 20 1999 (TRI)

V. Guard Industries Ltd. Vs. Sales Tax Appellate Tribunal

Court : Sales Tax Tribunal STT Tamil Nadu

Decided on : Dec-20-1999

Reported in : (2000)119STC19Tribunal

..... or law in the order which do not require fresh investigation into facts or detailed arguments to establish the point of law as held in t.s. balaram, income-tax officer v. volkart brothers [1971] 82 itr 50 (sc). as held in mittal engineering works (p) ltd. v.collector of central excise [1997] ..... the congregation of sisters of cross of chavanad near trichy whose first sales were exempted from tax under the act as per g.o. no. 61 (ct & re) dated february 13, 1992. the appeal preferred was dismissed by the first appellate authority ..... no. 549 of 1995 dated may 17, 1999 and to direct the sales tax appellate tribunal (additional bench), coimbatore, to admit the petition under section 55 of the tamil nadu general sales tax act, 1959 (hereinafter referred to as "the act") and to grant relief as prayed for therein. the facts leading to the ..... absolutely no case to find fault with the conclusion reached by the appellate tribunal in rejecting the application for rectification under section 55 of the act for the reasons indicated by us. thus, we find that there is no case to interfere and accordingly the original petition is dismissed.and this ..... of sisters of cross of chavanad near trichy among other items. subsequently, the officer resorted to revision under section 16(1)(a) of the act by disallowing the exemption already granted on a turnover of rs. 59,74,045 relating to second sales of voltage stabilizers which were purchased from .....

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Nov 22 1999 (TRI)

Hugs Advertising Industries and Vs. Commercial Tax Officer and ors.

Court : Sales Tax Tribunal STT Tamil Nadu

Decided on : Nov-22-1999

Reported in : (2000)119STC591Tribunal

..... the legal provisions governing his assessment. since the be-all and end-all of the statutory provisions, especially those relating to the administration and management of income-tax, is to ascertain the taxpayer's liability correctly, to the last pie, if it were possible, the various provisions relating to appeal, second appeal, ..... we, therefore hold that the date of filing a return or the date on which the return is due as per the tamil nadu general sales tax act and rules, whichever is earlier, as the date on which right of appeal vests on the dealer/assessee. therefore, in all cases where the date ..... this regard. similarly, no arguments were advanced with reference to the second proviso of section 31 of the tamil nadu general sales tax act regarding satisfactory proof of payment of the tax admitted by the appellant/assessee before filing an appeal. therefore, the one and only issue in all these petitions relates to ..... state of assam [1970] 26 stc 10 (so. in this case the main question related to the extension of assam sales tax act to the shillong administered area. it was held in favour of the government. then came the question, whether the amended section 30(1) requiring payment of ..... v. state of assam) which is also a constitutional bench judgment. in this case the main issue related to the extension of the assam sales tax act to shillong administered areas and after getting a clarification from the government of india it was decided that the extension of the laws to the said areas .....

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Nov 12 1999 (TRI)

Sundaram Industries Limited Vs. State of Tamil Nadu

Court : Sales Tax Tribunal STT Tamil Nadu

Decided on : Nov-12-1999

Reported in : (2002)128STC373Tribunal

..... provisions of sections 3 and 4 of the central sales tax act, 1956, have been considered. we do not propose to go into this controversy because the question whether a deemed sale resulting from transfer of property in goods involved in the ..... course of import and that is a matter which will have to be considered in accordance with the principles contained in sections 3, 4 and 5 of the central sales tax act keeping in view the terms and conditions of the particular contract. in this regard, the learned counsel have placed reliance on a number of decisions of this court wherein the ..... to accept either of these contentions ........... ............for the reasons aforesaid, we are of the view that even in the absence of any amendment having been made in the central sales tax act (after the forty-sixth amendment) expressly including transfers of property in goods involved in the execution of a works contract, the provisions contained in sections 3, 4 and 5 would ..... make it applicable to transfer of property in goods involved in the execution of a works contract. on behalf of the states, it is submitted that since the central sales tax act has not been made applicable and no law as envisaged under articles 269(3) and 286(2) has been enacted, limitation on the legislative power conferred on the states under .....

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