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Deputy Commissioner (Ct), Coimbatore ... vs Anamallais Bus Transport (P.) Limited on 4 April, 1991 cites

State Of Tamil Nadu vs M/S Burmah Shell Oil Storage & ... on 10 October, 1972

We are of the view that there is no comparison between the case considered by the Andhra Pradesh High Court in [1989] 74 STC 336 (State of Andhra Pradesh v. Andhra Pradesh State Road Transport Corporation) and the case on hand before us. The Tribunal, in our view, without reference to the distinguishing features and the peculiar circumstances of the case considered by the Andhra Pradesh High Court in its decision reported in [1971] 27 STC 42 (Andhra Pradesh State Road Transport Corporation v. Commercial Tax Officer) mechanically applied the same to the facts of the present case in preference to the decision of the Apex Court in [1973] 31 STC 426 (State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Co. of India Ltd.). This approach, in our view, is not only incorrect and patently illegal but the same runs counter to the several decisions of this Court referred to supra which have been consistently taking a contrary view.
Supreme Court of India Cites 11 - Cited by 100 - P J Reddy - Full Document

The District Controller Of Stores, ... vs The Assistant Commercial Taxation ... on 9 December, 1975

That apart, we find that this Court has been consistently taking the view following the ratio of the Apex Court in [1973] 31 STC 426 (State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Co. of India Ltd.), [1982] 49 STC 17 (State of Tamil Nadu v. Binny Ltd.) and [1976] 37 STC 423 (District Controller of Stores, Northern Railway v. Assistant Commercial Taxation Officer) that the transactions of the nature carried on by the respondent/assessee are exigible to sales tax under the provisions of the Tamil Nadu General Sales Tax Act on the reasoning that such assessees are dealers and the transactions in question are in the course of its business or incidental or ancillary to its business.
Supreme Court of India Cites 1 - Cited by 66 - K K Mathew - Full Document

Andhra Pradesh State Road Transport ... vs The Commercial Tax Officer on 10 March, 1970

We are of the view that there is no comparison between the case considered by the Andhra Pradesh High Court in [1989] 74 STC 336 (State of Andhra Pradesh v. Andhra Pradesh State Road Transport Corporation) and the case on hand before us. The Tribunal, in our view, without reference to the distinguishing features and the peculiar circumstances of the case considered by the Andhra Pradesh High Court in its decision reported in [1971] 27 STC 42 (Andhra Pradesh State Road Transport Corporation v. Commercial Tax Officer) mechanically applied the same to the facts of the present case in preference to the decision of the Apex Court in [1973] 31 STC 426 (State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Co. of India Ltd.). This approach, in our view, is not only incorrect and patently illegal but the same runs counter to the several decisions of this Court referred to supra which have been consistently taking a contrary view.
Andhra HC (Pre-Telangana) Cites 4 - Cited by 11 - Full Document

Board Of Revenue Etc vs A. M. Ansari Etc on 17 March, 1976

The decision of the Supreme Court in Board of Revenue v. A. M. Ansari , which has been relied on by the Tribunal in the present case in preference to the earlier decision of the Supreme Court in the Burmah Shell case has been specifically considered by this Court in Deputy Commissioner (CT) v. Vijayalakshmi Mills Limited [1977] 40 STC 463, wherein this Court has held that the decision of the Supreme Court in Board of Revenue v. A. M. Ansari does not run counter to the principle laid down by the Supreme Court in the Burmah Shell case and that therefore the decision in the Burmah Shell case should be held to continue to hold the field even after the decision in Board of Revenue v. A. M. Ansari .
Supreme Court of India Cites 33 - Cited by 89 - J Singh - Full Document

State Of Tamil Nadu vs Binny Ltd., Madras on 1 August, 1980

That apart, we find that this Court has been consistently taking the view following the ratio of the Apex Court in [1973] 31 STC 426 (State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Co. of India Ltd.), [1982] 49 STC 17 (State of Tamil Nadu v. Binny Ltd.) and [1976] 37 STC 423 (District Controller of Stores, Northern Railway v. Assistant Commercial Taxation Officer) that the transactions of the nature carried on by the respondent/assessee are exigible to sales tax under the provisions of the Tamil Nadu General Sales Tax Act on the reasoning that such assessees are dealers and the transactions in question are in the course of its business or incidental or ancillary to its business.
Supreme Court of India Cites 4 - Cited by 28 - P N Bhagwati - Full Document

State Of Andhra Pradesh vs Andhra Pradesh State Road Transport ... on 17 August, 1988

We are of the view that there is no comparison between the case considered by the Andhra Pradesh High Court in [1989] 74 STC 336 (State of Andhra Pradesh v. Andhra Pradesh State Road Transport Corporation) and the case on hand before us. The Tribunal, in our view, without reference to the distinguishing features and the peculiar circumstances of the case considered by the Andhra Pradesh High Court in its decision reported in [1971] 27 STC 42 (Andhra Pradesh State Road Transport Corporation v. Commercial Tax Officer) mechanically applied the same to the facts of the present case in preference to the decision of the Apex Court in [1973] 31 STC 426 (State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Co. of India Ltd.). This approach, in our view, is not only incorrect and patently illegal but the same runs counter to the several decisions of this Court referred to supra which have been consistently taking a contrary view.
Andhra HC (Pre-Telangana) Cites 23 - Cited by 2 - Full Document

State Of Gujarat vs M/S. Raipur Manufacturing Company Ltd on 30 September, 1966

Learned counsel for the appellant relies on the decisions of this Court in State of Gujarat v. Raipur Manufacturing Co. Ltd. [1967] 19 STC 1 and State of Tamil Nadu v. Burmah Shell Oil Storage and Distributing Co. of India Ltd. [1973] 31 STC 426. Having regard to the state of the law at the relevant time, these decisions do not, in our opinion, assist the appellant."
Supreme Court of India Cites 12 - Cited by 157 - J C Shah - Full Document

The State Of Tamil Nadu vs The Hindu on 4 November, 1976

In State of Tamil Nadu v. The Hindu [1978] 41 STC 105, this Court, while following the ratio laid down in District Controller of Stores, Northern Railway v. Assistant Commercial Taxation Officer and State of Tamil Nadu v. Indian Express (Madurai) Limited [1974] 34 STC 231 (Mad.), held the sales of old newspapers, print waste and cut waste as well as the unrequired glazed newsprint to be liable to sales tax under the Madras Act.
Madras High Court Cites 4 - Cited by 6 - Full Document
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