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1 - 7 of 7 (0.23 seconds)Joint Commercial Tax Officer, Harbour ... vs Young Men'S Indian Association (Reg.) ... on 12 February, 1970
10. The decisions in Joint Commercial Tax Officer, Harbour Division II, Madras v. Young Men's Indian Association, Madras , and State of Tamil Nadu v. Madras Advocates' Co-operative Society Limited [1976] 38 STC 297 (Mad.) stated supra are the decisions concerned with supply of refreshments and other articles to members by the club acting only as an agent of members. Therefore, those decisions would not be applicable to the facts of this case.
The State Of Tamil Nadu vs The Madras Advocates' Co-Operative ... on 12 February, 1976
10. The decisions in Joint Commercial Tax Officer, Harbour Division II, Madras v. Young Men's Indian Association, Madras , and State of Tamil Nadu v. Madras Advocates' Co-operative Society Limited [1976] 38 STC 297 (Mad.) stated supra are the decisions concerned with supply of refreshments and other articles to members by the club acting only as an agent of members. Therefore, those decisions would not be applicable to the facts of this case.
The State Of Tamil Nadu vs The Madras Motor Parts Dealers' ... on 6 October, 1977
7. Reliance was also placed upon another decision of this Court reported in State of Tamil Nadu v. Madras Motor Parts Dealers' Association [1978] 42 STC 243, the facts arising in this case are as follows :
The South Indian Film Chamber Of ... vs Entertaining Enterprises, Madras And ... on 16 December, 1994
Aggrieved with the same, the assessee filed an appeal before the Appellate Assistant Commissioner. According to the Appellate Assistant Commissioner, since the purchases could not be linked with any earlier written contract, the assessing officer was correct in levying taxes on Rs. 1,12,799.93, especially, according to the Appellate Assistant Commissioner when there is no evidence to show that the said association has acted only as an agent. Accordingly, the Appellate Assistant Commissioner confirmed the order passed by the assessing officer. On further appeal, the Appellate Tribunal, following the decision in the case of National Chamber of Commerce, Madras v. State of Madras [1970] 25 STC 185 and an earlier order of the Tribunal in the case of M. A. Ismail & Co. v. State (T.A. No. 591/84 dated January 27, 1986), confirmed the order passed by the Appellate Assistant Commissioner. It is against that order the assessee is in revision before this Court.
Bagalkot Cement Co., Limited vs State Of Mysore on 26 February, 1970
8. Reliance was also placed upon the decision reported in Bagalkot Cement Co. Limited v. State of Mysore [1970] 25 STC 520 wherein the Mysore High Court has held as follows :
The Central Sales Tax Act, 1956
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