Standard Batteries Ltd. vs Appraiser, Appraising Deptt. And Ors. on 5 August, 1980
Equivalent citations: 1981(8)ELT257(MAD)
ORDER
1. The question for consideration ... which in turn are used in the manufacture of miner cap lamp batteries fall within item 53 of the Customs Tariff viz. textile manufactures
Commissioner Of Income Tax vs M/S.High Energy Batteries (India) Ltd on 17 April, 2012
Author: Chitra Venkataraman
Bench: Chitra Venkataraman , K.Ravichandra Baabu ... Commissioner of Income Tax
Chennai. .. Appellant
versus
M/s.High Energy Batteries (India) Ltd.
Chennai. .. Respondent
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PRAYER: T.C.(Appeal
High Energy Batteries (India) Ltd vs The Deputy Commissioner Of Income -Tax on 17 July, 2017
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam ... Sivagnanam
W.P.Nos.31200 & 31201 of 2004
High Energy Batteries (India) Ltd.,
Esvin House, Perungudi,
Chennai-600 096
Rep.by its Executive Director
whether the assessment of tax on the sales of leakproof battery cells as spare parts of transistors instead of as electrical goods was correct ... already.
4. That leaves out point No. (3), namely, sale of leakproof battery cells. The Tribunal stated, with reference to this, as follows:
The leakproof
Commissioner Of Income Tax vs M/S.Amco Batteries Limited on 22 August, 2019
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam , V.Bhavani Subbaroyan ... Commissioner of Income tax,
Chennai. .. Appellant/Appellant
-vs-
M/s.Amco Batteries Limited,
803, Anna Salai,
Chennai-600 002. .. Respondent/Respondent
Appeal under Section 260A
State Of Tamil Nadu vs Toshiba Anand Batteries Ltd. on 22 October, 1991
Author: A.S. Anand
Bench: A.S. Anand
JUDGMENT
transactions carried on by the petitioners would amount to sale of batteries attracting liability to sales tax ; and (2) what is the rate ... they are treated as taxable sales ?
2. The petitioners have supplied batteries to various customers and their contention was that they merely reconditioned the batteries
other vehicles);
v) parts and accessories of motor vehicles and trailers excluding batteries. "
(taxable at 12%)
6. Entry 2 of V Schedule reads ... accessories to
of motor- 06.10.1988
vehicles
and
trailers
excluding
batteries
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
7. The Sales Tax Appellate Tribunal held that the words "parts and accessories
that 16 gold bars weighing 4148 grams were concealed in the Exide battery fitted to the motor cycle. Since the riders of the motor cycle ... seized by the Customs Officer under a mahazar along with the Exide battery as well as the motor cycle for necessary action under the provisions
Unknown vs Union Of India on 22 April, 2019
Bench: S.Manikumar , Subramonium Prasad
1
