Madras High Court

Form TRAN-1 rectification- HC allows petitioner to approach Nodal Officer

Calcutta Canvas Co. Vs. Union of India (Madras High Court)

Writ Petition is disposed of, only by granting such liberty to the petitioner to approach the said Nodal Officer and make a representation within a period of two weeks from the date of receipt of a copy of this order. On receipt of such representation/request, the said Nodal Officer shall consider the same and pass appropriate orders on m...

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Replacement of machines as a whole cannot be held as revenue expense

CIT Vs. Jawahar Mills Ltd. (Madras High Court)

CIT Vs. The Jawahar Mills Ltd. (Madras High Court) The total replacement cost of three machineries in question purchased by the Assessee amounting to Rs.54,59,149/- came to be allowed by the Tribunal as ‘repairs maintenance expenditure’ or ‘revenue expenditure’. The said findings of the learned Tribunal are clearly...

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Effective date of STP approval cannot be amended to an earlier point of time, once imports made

Khivraj Tech Park Pvt Ltd. Vs Union of India (Madras High Court)

Khivraj Tech Park Pvt Ltd. Vs Union of India (Madras High Court) The petitioner was granted permission for setting up a ‘Software Technology Park’ and a communication dated 29-11-2005 was sent by the Ministry. Since their imports had already arrived during October-November 2005, an amendment of the effective date of approval to 4-4-20...

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Classification of Bituman Emulsion under TNVAT Act, 2006: Madras HC

Bharat Petroleum corporation Ltd. Vs Deputy Commissioner (CT-I) LTU (Madras High Court)

Bituman in its original form is solid but melts when heats, for it is used in molten stage. There is no difficulty to appreciate that bitumen emulsion comes into  existence when bitumen is treated with emulsifiers and other chemicals to attain a liquid form. It has a huge advantage and add benefit because it is not to be heated and detai...

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SWS liable to be paid but not debitable through MEIS & SEIS duty credit scrips

Gemini Edibles and Fats India Pvt. Ltd. Vs Union of India (Madras High Court)

Gemini Edibles and Fats India Pvt. Ltd. Vs Union of India (Madras High Court) Point for consideration in this writ petition is as to whether the Revenue is justified in debiting the Social Welfare Surcharge (SWS) also from and out of the value of the relevant scrips issued under two schemes viz., MEIS and SEIS, […]...

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Imprisonment of less than one year only for Special assigned reasons | Section 135 | Customs Act 1962

Assistant Commissioner of Custom Vs Navaskhan (Madras High Court)

Assistant Commissioner of Custom Vs Navaskhan (Madras High Court) The present criminal revision petition is filed against the order of the learned Judicial Magistrate No.I, Trichy in C.C.No. 167 of 2018 dated 18.07.2018 sentencing the respondent to convict him imprisonment till the rising of Court and imposed a fine of Rs.15000, in defaul...

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Expense on renovation of Leased building is capital expenditure

CIT Vs E.T.A. Travel Agency (P) Ltd. (Madras High Court)

Expenditure on renovation of building taken on lease had to be treated as capital expenditure in view of Expln. 1 to section 32(1), even if assessee was not owner of such building during the period of occupation....

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HC set aside Order passed without providing copy of Statement recorded

National Handloom Development Corporation Limited Vs Assistant Commissioner (CT) (Madras High Court)

National Handloom Development Corporation Limited Vs The Assistant Commissioner (CT) (Madras High Court) Having heard learned counsel and upon careful perusal of the pleadings, evidences and records of assessment produced before me, it appears very apparent that the principles of natural justice have been given a go-by in the present case...

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TNVAT: Pre-revision notices based on Enforcement proposals are not valid

Tvl Sri Kumaran Mills Vs Assistant Commissioner (CT) (Madras High Court)

The Assessing Authority, in the matter of framing of assessments has to apply his mind to the issues that arise from the return of turnover filed by a dealer/assessee. However, orders of assessment are routinely passed based wholly on the proposals received from the Enforcement Wing and this case is no different....

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Circulars cannot alter or prevail over statutory provision

M/s. Precot Meridian Limited Vs Commissioner of Customs (Madras High Court)

M/s. Precot Meridian Limited Vs Commissioner of Customs (Madras High Court) It is held that circulars cannot prevail over the statute. Circulars are issued only to clarify the statutory provision and it cannot alter or prevail over the statutory provision. In that circumstance, it is clear that the explanation of provisions of drawback ha...

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