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
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
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7. The Sales Tax Appellate Tribunal held that the words "parts and accessories
Kannan Battery House vs The Secretary To Tamil Nadu Government on 7 August, 2012
Author: M.Jaichandren
Bench: M.Jaichandren
IN THE HIGH COURT ... JUSTICE M.JAICHANDREN
Writ Petition No.19647 of 2012
Tvl Sri Kannan Battery House
rep. By its Proprietor
Thiru M.Mayaveeran
No.60, Trichy Main
judgment reported in 203 ITR 614 ( Commissioner of Income Tax V. Amco Batteries Ltd ) wherein the Karnataka High Court held that even though the assessee ... therein was a manufacturer of batteries, it had got a separate division in its factory for making rubber containers, which were used for making batteries
claim petition filed by the
respondents/claimants was a partner in Indira Battery Service & Auto
Electricals, Chennai – 600 078 and was aged 38 years ... wife of the deceased as
PW1, a partner in Indira Battery Service & Auto Electricals, Chennai –
600078 as PW2 and an eyewitness to the accident
also taken the same from the battery
box in the presence of the police.
13. Thus, from the statement of these two witnesses one thing ... since the police had
recovered a sum of Rs.810/- under the battery box and the petitioner had also
admitted before the Sub-Inspector
allowed by me. All the impleading petitioners are actually represented by a battery of eminent, effective, senior and forceful lawyers. Actually the number of counsel ... answered.
14. On the core issue raised in the writ petitions, the battery of lawyers appearing for the contesting respondents projected their stand point from
represented by the learned Additional Advocate General that normally a battery of stenographers keep recording the proceedings of the House and its Committees, simultaneously. This
plaintiffs have placed on record a report on Urban Market for Batteries, October, 1997. A perusal of the same shows that Sony New Ultra
Administration.
11.An action for damages lies for bodily harm which includes battery, assault, false imprisonment, physical injuries and death. In case of assault, battery
