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Judgment Search Results Home > Cases Phrase: rationale Court: chennai Year: 2001 Page 1 of about 17 results (0.025 seconds)

Nov 22 2001 (HC)

Gda Security Private Limited and anr. Vs. the Union of India Represent ...

Court : Chennai

Decided on : Nov-22-2001

Reported in : 2003(89)ECC381; 2002(140)ELT332(Mad); [2003]264ITR396(Mad); 2006[2]STR542

..... while computing the service tax whereas that is possible in the case of other agencies. the challenge based on article 14 is just more or the less limited to the rationale of taxation and the measure of tax.7. as has already been stated the other challenge is that of 'legislative competence' viewing the service tax to be on the petitioners .....

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Apr 30 2001 (HC)

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Decided on : Apr-30-2001

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

..... the holders of contract carriage permits would be in any manner different from the holders of the stage carriage permits and the owners of the spare buses thereunder. the same rationale would apply even to the contact carriage vehicles covered by the permit under section 74 of the motor vehicles act. in fact, the most of the petitioners, who are having .....

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Apr 13 2001 (HC)

Airlines Agents Association Vs. Union of India (Uoi)

Court : Chennai

Decided on : Apr-13-2001

Reported in : 2006[3]STR3

..... independent of the transactions in between the air travel agent and the customers. the ultimate argument in this behalf is that the 'measure' for collecting the tax must have a rationale or intelligent nexus between the tax and the persons on whom it is imposed and it ought not to have disturb the essence of the tax and if there is .....

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Nov 22 2001 (HC)

Gda Security (P) Ltd Vs. Union of India

Court : Chennai

Decided on : Nov-22-2001

Reported in : [2002]121TAXMAN128(Mad)

..... reimbursable expenses while computing the service tax whereas that is possible in case of other agencies. the challenge based on article 14 is just more or less limited to the rationale of taxation and the measure of tax.7. as has already been stated the other challenge is that of 'legislative competence' viewing the service tax to be on the petitioners .....

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Apr 30 2001 (HC)

Airlines Agents Association Vs. Union of India

Court : Chennai

Decided on : Apr-30-2001

Reported in : [2002]121TAXMAN298(Mad)

..... independent of the transactions in between the air travel agent and the customers. the ultimate argument in this behalf is that the 'measure' for collecting the tax must have a rationale or intelligent nexus between the tax and the persons on whom it is imposed and it ought not to have disturb the essence of the tax and if there is .....

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Jun 28 2001 (HC)

H.G. Oomor Sait and Another Vs. O. Aslam Sait

Court : Chennai

Decided on : Jun-28-2001

Reported in : (2001)2MLJ672

..... of enumeration of the said grounds is bound to continue in accordance with the changing times. the usage of the word 'shall' cannot result in completely throwing over-board the rationale behind the enumeration of the said grounds. the manner in which arbitration proceedings have been and are being conducted in this country had been the subject matter of expression of .....

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Jul 23 2001 (HC)

Pandian Roadways Corporation Ltd. Vs. Principal Labour Court and ors.

Court : Chennai

Decided on : Jul-23-2001

Reported in : (2002)ILLJ111Mad

..... the constitution, and the court will strike down the discrimination and grant relief to the aggrieved employees. but before such relief is granted the court must consider and analyse the rationale behind the state action in prescribing two different scales of pay. if on an analysis of the relevant rules, orders, nature of duties, functions, measure of responsibility, and educational qualifications .....

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Aug 02 2001 (HC)

Commissioner of Income-tax Vs. Devi Marine Food Exports Pvt. Ltd.

Court : Chennai

Decided on : Aug-02-2001

Reported in : [2002]254ITR484(Mad)

r. jayasimha babu, j.1. the assessee is operating a cold storage plant, wherein frozen sea food is preserved. that there is no manufacture in the activity of processing of sea food which is frozen and preserved in the cold storage plant is now well settled, having regard to the decisions of the supreme court in the case of sterling foods v. state of karnataka [1986] 63 stc 239, as also the decision of the supreme court in the case of deputy cst v. pio food packers [1980] 46 stc 63. the test laid down in those cases was held to be applicable to cases arising under the income-tax act by the supreme court in the case of cit v. n.c. budharaja and co. : [1993]204itr412(sc) . this court in the case of cit v. george maijo : [2001]250itr440(mad) , has held that for the purpose of section 80hh of the income-tax act, the processing of shrimps for export did not amount to production or manufacture. similar reasoning would apply to a claim for investment allowance as well.2. the assessment year with which we are concerned here is 1982-83. the assessment granting investment allowance was initially completed on september 16, 1992, but it was later reopened by the assessing officer in the light of the decision of the madhya pradesh high court in the case of mittal ice and cold storage v. cit : [1986]159itr18(mp) , which had held that investment allowance cannot be claimed for a cold storage plant, as there is no change in the stored articles by reason of the cold storage, and that, no new .....

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Nov 13 2001 (HC)

United Labour Federation Vs. Union of India Represented by Its Secreta ...

Court : Chennai

Decided on : Nov-13-2001

Reported in : (2002)1MLJ257

orderb. subhashan reddy, c.j. 1. 1. handing over of container terminal of chennai port trust to a private party, otherwise than by lender/public auction, has evoked this litigation. 2. the appellant in both the writ appeals is united labour federation, represented by its general secretary mr. k. nithyanandam. while w.a. no. 2029 of 2001 is directed against the order in w.p. no. 16845 of 2000, w.a. no. 1921 of 2001 is directed against the order in w.p. no. 12783 of 2001. while the appellant was the petitioner in w.p. no. 12783 of 2001, it was not a party in w.p. no.16845 of 2000. w.a. no. 2029 of 2001 was filed obtaining leave, which was granted by this court. 3. w.p. no. 16845 of 2000 was filed by chennai port and dock workers congress (intuc) represented by its general secretary mr.g.kalan assailing the order dated 3.7.2000 passed by the government of india, by which the chennai port trust was permitted to conclude a contract with the private party which is p & o australia ports private limited. in w.p. no.12783 of 2001, the challenge is made to circular no. a/43/2000, dated 28.6.2001 and its later clarification circular dated 29.6.2001 until the chennai port trust implements the benefits that accrue to the members of the petitioner union employed in the container terminal of the chennai port trust. several other writ petitions were filed along with w.p. no. 16845 of 2000 but we need not refer to all of them, as there are no writ appeals filed relating to those writ .....

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Apr 30 2001 (HC)

Tamil Nadu Nursery Primary Matriculation and Higher Secondary School M ...

Court : Chennai

Decided on : Apr-30-2001

Reported in : AIR2002Mad55

orderd. murugesan, j.1. the petitioner is tamil nadu nursery primary matriculation and higher secondary school management's association represented by its general secretary, chennai. the petitioner has challenged the order of the 1st respondent made in g.o. ms. no. 23 school education (vi) department dated 24-1-2000. by the said government order the 1st respondent directed that the students of the matriculation schools/ anglo indian schools appearing for the 10th standard examinations in science subjects during march-april, 2001 should obtain a minimum of 70 marks out of 200 marks in theory examination and a minimum of 35 marks out of 100 marks in practical examination.2. the facts leading to the filing of the writ petition as could be culled out from the affidavit filed in support of the above writ petition are that the petitioner association is a registered association and the main aim and object of the association is to provide high standard education to the nursery, primary, matriculation and higher secondary level through private management schools in the state of tamil nadu. several members of the petitioner association are minority by their character and they are running the school from nursery level to higher secondary level. according to the petitioner thatthe matriculation schools in the state of tamil nadu are separate entities of their own and these matriculation scho'ols were under the control of university of madras as they were affiliated with the university of .....

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