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1 - 10 of 13 (0.24 seconds)Twentieth Century Finance Corpn.Ltd.& ... vs State Of Maharashtra on 9 May, 2000
29. However, considering the fact that the nature of transactions in respect of the agreement entered prior to 01.04.1986 are not different from those transactions after that date, in fitness of things, we set aside the order of the Sales Tax Appellate Tribunal and the matter is remanded back to the Assessing Officer for consideration of the turnover of the assessee on the question as to whether the subject matter of lease were purchases made on inter-State sale basis falling under Section 3A of the Tamil Nadu General Sales Tax Act or on course of import and that depending on the materials that may be produced by the assessee viz., all the documents pertaining to the transactions on the leasing entered into post 01.04.1986 as well as prior to 01.04.1986, the Assessing Officer may consider the claim of the assessee keeping in the background the principles laid down in the case of 20th Century Finance Corporation Ltd and another Vs. State of Maharashtra reported in 119 STC 182.
M/S. Infrastructure Leasing And ... vs The Commissioner Of Value Added Tax & ... on 5 February, 2010
Index:Yes (C.V.,J) (T.S.S.,J) Internet:Yes 14.11.2013 nvsri/rpa To 1.The Joint Commissioner (CT), Chennai (East) Division Chennai 2.The Appellate Assistant Commissioner(CT)IV, Chennai 3.The Tamil Nadu Sales Tax Appellate Tribunal, (Main Bench), Chennai. CHITRA VENKATARAMAN, J. and T.S.SIVAGNANAM, J. nvsri Tax Case (Revision) Nos.396 to 406 of 2011 14.11.2013
Article 366 in Constitution of India [Constitution]
I. T. C. Classic Finance And Services vs Commissioner Of Commercial Taxes on 7 March, 1995
In support of his contentions, the learned counsel relied on the decision of the Andhra Pradesh High Court in the case of I.T.C.Classic Finance and Services Vs. Commercial Taxes reported in 1997 STC 330, affirmed by the decision of the Hon'ble Supreme Court in the case of 20th Century Finance Corporation Ltd and another Vs. State of Maharashtra reported in 119 STC 182 and the decision of the Kerala High Court reported in (2007) 6 VST 805 (Ker) in the case of First Leasing Company of India Ltd Vs. State of Kerala. Learned counsel appearing for the assessee in order to demonstrate as to the nature of transaction between the assessee and the lessee, produced copies of the agreement to enter into lease agreement, proforma for opening letter of credit in favour of the foreign supplier, proforma invoice of the foreign supplier, Air Way Bill, Certificate of origin, packing list, copy of the bill of entry for home consumption and copy of lease agreements.