Court : Chennai
..... others v. indian tobacco association, (2005) 5 rc 379.the schedule relevant is fourth schedule and it has been wrongly stated as fifth schedule. the learned counsel for the petitioners sought for oral permission to amend the mistake and the same is granted.2. the petitioners were registered dealers under the tamil nadu general sales tax act, 1959 (for brevity, "the tngst act") and are now registered dealers under ..... bring the same in conformity with what the legislature really intended to provide was removed, stating: '23. the text of section 2 of the second amendment act provides for the word upto being substituted for the word after. what is the meaning and effect of the expression employed therein shall be substituted? 24. the substitution of one ..... /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 ..... / 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 .....Tag this Judgment!
Court : Chennai
Reported in : 147STC246(Mad)
..... ordinance forthwith amending section 31 of the tamil nadu general sales tax act and making a provision permitting waiver or stay by the appellate authority (in its discretion) of the pre-deposit amount in appropriate and genuine cases so that the assessees may not face hardship, and the alternative remedy of appeal may not become illusory.9. it may also be pointed out that the second appellate ..... of this order.4. before parting with the case, we would also like to say that in section 31 of the tamil nadu general sales tax act (hereinafter referred to as the 'act') there is a provision for appeal to the appellate assistant commissioner. however, the second proviso thereof states:' provided further that in the case of an order under sub-section (3) of section 10, section ..... f.m. ibrahim kalifulla, j.1. the above writ appeals have been filed against the order of the learned single judge dated 16.6.2005 passed in writ petition nos. 19370 and 19371 of 2005.2. heard ms. hema, learned counsel for the appellant and mr. t. ayyasamy, learned special government pleader for the respondent.3. the grievance of the appellant is ..... that since the factory was on strike they could not furnish the declaration forms which ultimately resulted in the assessing authority passing the impugned order of assessment by imposing tax liability .....Tag this Judgment!
Court : Chennai
Reported in : (2008)11VST782(Mad)
..... on record. before adverting to the arguments, it is better to extract the amendment which goes as follows:the tamil nadu act 14 of 1999 which comes into effect from june 14, 1999 has introduced amendments to sections 31, 31-a and 36 of the tamil nadu general sales tax act, 1959. in sub-section (1) of the second proviso to section 31 the following words are added:and twenty five per ..... v. mohd. kunhi air 1969 sc 430; collector of customs v. madras electro castings p. ltd. : 1994(71)elt646(mad) and c.c.e. v. kumar cotton mills pvt. ltd. 2005 180 elt 434. these decisions explain the incidental and ancillary power of the appellate authority when the appeal was entertained and pending consideration in the absence of any specific provision ..... authorities under the act are having an ancillary and incidental power to waive the payment of tax as incorporated by way of amendment in order to maintain the appeals. to sustain this point counsel relied on the following judgments:(i) i.t.o v. mohd. kunhi air 1969 sc 430;(ii) c.c.e. v. kumar cotton mills pvt. ltd. 2005 (180) elt 434 ..... (iii) collector of customs v. madras electro castings p. ltd. : 1994(71)elt646(mad) .7. on the other hand, learned government pleader appearing for the respondents submitted that it is not open to the petitioners to challenge the act, which has already been upheld by the special tribunal constituted .....Tag this Judgment!
Court : Chennai
..... superior kerosene oil (white kerosene) was specified as a taxable entry levying tax at 25% at the point of first sale in the state. under the same amendment, entry 10 was amended to read "kerosene other than white kerosene - first sale - 4 per cent". moreover, under section 3h of the tamil nadu general sales tax act, a resale tax has been made leviable on the dealers whose turnover is not less than ..... together and disposed of by this common judgment.3. the appellants are the assessees under the provisions of the tamil nadu general sales tax act, 1959 and the central sales tax act, 1956 and they were appointed as dealers to handle superior kerosene oil for sale, both first sales as well as the second sales within the state. according to the appellants, the kerosene was included as taxable item under schedule i as ..... was senior counsel for m/s. lakshmi sriram for respondents : mr.r. sivaraman in all was special govt. pleader (taxes) - - - common judgment elipe dharma rao, j aggrieved by the common order passed by the learned single judge in w.p.nos.35270 of 2005 & etc. batch, dated 23.12.2009, the writ petitioners, who have lost their case before the learned single .....Tag this Judgment!
Court : Chennai
Reported in : 52STC94(Mad)
..... the purpose of considering the claim put forward by the assessee, it is necessary to set out section 14(iv) of the central sales tax act, 1956, before its amendment by the central act 61 of 1972. it is the same entry which has been reproduced by the tamil nadu general sales tax act also, and therefore, there is no need to reproduce the same provision in the said ..... 'iron and steel' is merely illustrative of the items which can be made out of iron and steel and which have been exempt from tax and ..... by merely joining together they would constitute iron and steel, that, therefore, they are declared goods under the provisions of the central sales tax act; 1956, and that consequently the second sales thereof are exempt from the liability to sales tax under the tamil nadu general sales tax act. in other words, the argument of the learned counsel is that the expression, 'that is to say' occurring after the expression ..... .29, representing the turnover in relation to tubes. the assessee claimed exemption in respect of the same on the ground that the sales were second sales of declared goods, and therefore, they were not liable to be taxed. the assessee's contention was that the tubes were made out of steel strips and coils by the tube products of india ltd .....Tag this Judgment!
Court : Mumbai
Reported in : 136STC152(Bom)
..... amended section 2(17) of the bst act.13. the decision of the apex court in the case of shaw wallace  37 stc 522, does not support the contention of the state because firstly it is not brought to our notice that the definition of the word 'manufacture' under the tamil nadu general sales tax act which was under consideration therein is similar to the bst act. secondly ..... , the apex court in that case, expressly made it clear whether the process carried on by the assessee therein amounted to manufacture or not has not been considered in that case. thirdly, since the resultant product emerging on mixing of fertilisers did not fall in any of the items specified in the tamil nadu general sales tax act the resultant ..... product was held to be commercially a different product. in the present case even after mixture of different fertilisers the resultant product continues to be fertiliser which is the only entry set out in the schedule to the bst act. under the circumstances, the tribunal was justified ..... wallace & co. ltd. v. state of tamil nadu  37 stc 522 the tribunal was justified in law in holding that the activity of mixing various chemical fertilisers in different proportion and selling the said mixture in granulated form does not constitute a manufacturing activity under section 2(17) of the bombay sales tax act, 1959?'this question is answered in the affirmative .....Tag this Judgment!
Court : Chennai
Reported in : 2006(3)CTC81; (2006)1MLJ370; 147STC218(Mad)
..... second proviso to section 31 of the act was amended to provide for mandatory pre-deposit of 25% of the difference between the tax assessed and admitted before a first appeal is entertained. corresponding ..... by the assessing authority, appeals lie under section 31 of the act before the appellate assistant commissioner. as per the second proviso to section 31 of the act, as it stood prior to 10-6-1999, the appellant had to pay only the tax admitted by him to be due. by tamil nadu general sales tax (4th amendment) act, 1999 (act no. 14 of 1999), with effect from 10-6-1999, the ..... prospective. therefore, the appeals are liable to be entertained without insisting of pre-deposit of 25% of the disputed tax as per the amended provisions of the act.26. in the result, the order of the learned single judge, dated 17-8-2005, in w.p. nos. 36661 to 36666 of 2004 is set aside. the writ appeals preferred by the revenue, i.e ..... chemical company limited : 2scr431 and state of punjab v. murlidhar mahabir parshad 1968 stc 29 sc.16. in oswal agro mills ltd. v. state of punjab and ors. 2005stc 51, a division bench of the punjab and haryana high court, after considering the various decisions of the high courts and the supreme court, concluded as under:in .....Tag this Judgment!
Court : Chennai
..... amendment, and hence, the same is hereby allowed.3. the brief facts of the case are as follows; the petitioner, being the proprietor, filed his returns and paid the taxes for the assessment year 1984 - 1985. even though tax and additional tax were paid, the same were paid belatedly. therefore, the respondent initiated proceedings under section 24(3) of the tamil nadu general sales tax act, 1959, [for brevity, ".the act ..... ".].. the same was challenged by the petitioner in a revision before the second respondent on the ground that unless there is a charging provision, no penalty and interest can be levied for belated payment of additional sales tax. the second respondent remanded back the matter before the first respondent for ..... relation to the tax and interest payable under the said act.".(as amended by act 14 of 2005) if we paraphrase the above sections slightly they will read thus:- ".the provisions of the tngst act as they apply to tax in the said act shall apply in relation to additional tax payable under clause (aa) of the ast act.". similarly, the new section (as amended by act 14 of 2005) will read like .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2006SC1908; 2006(5)ALD51(SC); 129(2006)DLT719(SC); [2007(1)JCR110(SC)]; JT2006(5)SC168; 2006(2)KLT700(SC); RLW2006(3)SC2129; 2006(5)SCALE1; (2006)5SCC603; 145STC57
..... ).5. following the constitutional amendment, the states amended their respective sales tax laws to incorporate the constitutional definition of tax on the sale or purchase of goods. the states of tamil nadu and west bengal were no exception. the tamil nadu general sales tax act 1959 and the bengal finance (sales tax) act 1941 were both amended to incorporate new definitions of 'sale'.section 2(j) and section 2(n) of the tamil nadu act defined 'goods' and 'sale' as noted in h ..... validity of section 4(1)(cc) of the delhi sales tax act, 1975 as introduced by the delhi sales tax (second amendment) act 1994 with effect from 2.1.1995. the amendment was challenged by the dealers on various grounds. it was argued inter alia that the sale of lottery tickets did not involve a sale of goods within the meaning of the sales tax act, and that even if it did, only that ..... right which was held to be a sale namely, the right to .....Tag this Judgment!
Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2000)119STC145Tribunal
..... stc 467 (mafatlal industries ltd. v. union of india). the supreme court was examining the validity of the amended provisions of the central excises and salt act, 1944 and the fixation of the period of limitation. no doubt, in the tamil nadu general sales tax act, there are no such provisions fixing the period of limitation for claiming refund. all the same the ..... itself (annexure 3) and the respondents being bound by that judgment ought to have given a notice to the petitioner. i accordingly overrule the second contention of the learned additional advocate-general also." 15. it was observed that the rule of laches or delay is not a rigid rule and unless there are third party rights ..... of article 265 of the constitution of india. no doubt, the petitioner has to explain the delay in approaching the court for refund of the tax collected illegally from the petitioner. secondly, he also agrees that the petitioner has to come within the guidelines laid down by the supreme court of india in  111 stc ..... illegality. the company did not include the demands for the earlier years in the first writ petition. it is, therefore, contended for the respondents that the second writ petition filed after a long lapse of several years had been rightly dismissed by the high court." ".....the appellant did not include the earlier demand in ..... being produced be punctually observed and carried into execution by all concerned.issued under my hand and the seal of this tribunal on the 2nd day of february, 1999. .....Tag this Judgment!