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...recovered from the employees and when that was not recovered. Ultimately, the matter reached to Hon'ble High Court of Madras and decision thereon has been made in the case of Tamil Nadu Hotels Association Vs...
...dealer and as such the President of the Tamil Nadu Hotels Association, Madras, cannot file the writ petition and as such this writ petition is not maintainable. He further submits that it is only the...Tamil Nadu Hotels Association, the members of which are only hotel owners.24. Mr. Lokapriya, learned Government Advocate, on the other hand would submit that the decisions in [1965] 16...Commercial Tax Officer v. Young Men's Indian Association) will support his contention that the President of the Tamil Nadu Hotels Association cannot represent the dealers who alone can institute...
...-CESTAT-DEL and judgement of Hon'ble High Court of Madras in the case of Tamil Nadu Hotels Association Vs. Union of India 2001 (131) ELT 265 (Mad.). The appellant will...
...-Operative Society Ltd. v. Commissioner of Central Excise, Allahabad - 2013-TIOL-1440-CESTAT-DEL = (T) and judgment of Hon'ble High Court of Madras in the case of Tamil Nadu Hotels Association v...
...Venkataswami, J.:— In all these writ petitions, the hotel/restaurant owners are the petitioners, except in W.P No. 8516 of 1989 in which the Tamil Nadu Hotels Association represented by...supply of food and drinks in hotels/restaurants. The further contention of the learned counsel is that pursuant to the amendment, the executive has introduced rule 6-B to the Tamil Nadu...Chakra Hotels Private Limited v. State of Tamil Nadu reported in [1986] 60 STC 125 (Mad.), Arya Vaidyd Pharmacy v. State of Tamil Nadu reported in...
...by them to the customers in their hotels under section 3(2) read with item 150 in the First Schedule to the Act.2. Writ Petition No. 256 of 1985 is filed by the Tamil Nadu Hotels Association...sales tax on the sale or purchase of goods in the State of Tamil Nadu. There is nothing in the counter-affidavit which discloses as to how the sale of articles of food and drink in a hotel classified and...that the additional tax levied under the Tamil Nadu Additional Sales Tax Act (14 of 1970) was really a tax on the sale of goods and not on the income of a dealer. The other...
...265 (Mad) (Tamil Nadu Hotels Association v. Union of India).
4. It is stated in the order-in-original that the appellant...167 ELT 3 [Tamil Nadu Kalyana Mandapam Association v. Union of India] and the judgment of the Hon'ble Delhi High Court reported in 20 STR 437 [M/s.IRCTC vs. Government of NCT...Tamil Nadu Kalyana Mandapam Association V. UOI reported in [2006] (003) STR 260 came to hold that there was no difference in the service provided by the present...
...Daak Khana, New Delhi - 110 001.
2. The Sports Development Authority of Tamil Nadu, Rep. By its Member Secretary,
No.116 A, Periyar EVR High Road,
Nehru Park, Chennai - 600...Federation of India, Rep by its General Secretary, No.12, Pandit Pant Mang, Near Gol Daak Khana, New Delhi - 110 001.
2. The Sports Development Authority of Tamil Nadu, Rep. By its Member Secretary,
...MR.JUSTICE M.DHANDAPANI
and
W.M.P.No.27807 of 2021
Cycling Association of Tamil Nadu, Rep. By its Secretary,
4/2, Ananda Bala...
...than those specified in item 150 in the First Schedule to the said Act"
. It appears that the President of the Tamil Nadu Hotels Association has represented that the hotel industry has...a sale for the purpose of this Act."
13. In the decisions reported in Joint Commercial Tax Officer v. Young Men's Indian Association , State of Tamil Nadu v...customers who consume the eatables inside the premises cannot be held to be sale liable to be taxed under the provisions of the Tamil Nadu General Sales Tax Act, 1959...
...of Hon’ble High Court of Madras in the case of Tamil Nadu Hotels Association v. Union of India - (Mad.) = (Mad.) to submit that aspect of service involved in a Turnkey contract does...Constitution has been upheld in Gujarat Ambuja Cements Ltd. v. Union of India reported in (S.C.) = (S.C.) and Tamil Nadu Kalyana...supplied]To come to the above conclusion, the Bench deciding Daelims case (supra) had noticed the decision of Apex Court in State of Punjab v. Associated Hotels India Ltd...
....), (1989) 74 STC 250 (MAD) (THE TAMIL NADU HOTELS ASSOCIATION ..vs.. STATE OF T.N.), 2006(2...Copyright Society and another set of petitions in CMA.SR.Nos.95829 to 95832 of 2010 are filed by The South Indian Music Companies Association (SIMCA), which is registered under the...far as the SIMCA is concerned, it is not an Association registered under the provisions of the copyright act and hence, it is an illegal association. Hence, it is prohibited from advocating the rights...
...) 74 STC 250 (MAD) (The Tamil Nadu Hotels Association v. State of T.N), 2006(2) CTC 705= 2006 Writ L.R 436 : 2006-3-L.W. 16...another set of petitions in CMA. SR. Nos. 95829 to 95832 of 2010 are filed by The South Indian Music Companies Association (SIMCA), which is registered under the...concerned, it is not an Association registered under the provisions of the Copyright Act and hence, it is an illegal association. Hence, it is prohibited from advocating the rights of its alleged members...
...High Court of Madras in the case of Tamil Nadu Hotels Association v. Union of India - (Mad.) = (Mad.) to submit that aspect of service involved in a Turnkey contract does not fall...has been upheld in Gujarat Ambuja Cements Ltd. v. Union of India reported in (S.C.) = (S.C.) and Tamil Nadu Kalyana Mandapam...Hotels India Ltd., (1972) 1 Supreme Court Cases 472.1.1 The referring Bench was of the view that in the case before it, the divisibility of contract...
...is a Hotel and they have challenged a demand issued by the respondent for payment of sales tax based upon an amendment, which was made to the Tamil Nadu Value Added Tax Act with retrospective effect from 01.04.20132. ...Section 1(2)(b) of the Tamil Nadu Value Added Tax (5th Amendment) Act, 2013, insofar as it relates to the members of the said Association is concerned as arbitrary, unjust, illegal...
...is a Hotel and they have challenged a demand issued by the respondent for payment of sales tax based upon an amendment, which was made to the Tamil Nadu Value Added Tax Act with retrospective effect from 01.04.2013.2....Section 1(2)(b) of the Tamil Nadu Value Added Tax (5 Amendment) Act, 2013, insofar as it relates to the members of the said Association is concerned as arbitrary, unjust, illegal...
...referred to [1986] 63 STC 18 (Mad.) (Sree Annapoorna v. State of Tamil Nadu) was decided]. But [1985] 60 STC 125 (...should have been introduced in the Tamil Nadu General Sales Tax Act expressly enabling the levy of sales tax on the supply of food and drinks in the hotels/restaurants....) (Sree Annapoorna v. State of Tamil Nadu) also dealt with supply of food and drinks in hotels or restaurants. The assessment years in question, there was 197...
...2014, seeking for a declaration to declare Section 1(2)(b) of the Tamil Nadu Value Added Tax (5th Amendment) Act, 2013, insofar as it relates to the members of the said Association is concerned as...retrospective operation of the statutory provision pursuant to the Tamil Nadu Value Added Tax (5th Amendment) Act, 2013. In view of the new notification of the Government / dated 21.04.2015, the demand made...of the order of the Division Bench are extracted hereunder: 2.In the Principal Bench, the South India Hotels and Restaurants Association had filed writ petition in W.P.No.995 of...
...Sales Tax Act, 1963 and the Tamil Nadu General Sales Tax Act, 1959 whereby tax was imposed on cooked food sold in luxury hotels while there was exemption from tax on cooked food sold in modest eating...as amended by Amending Act No. 27 of 1985 and the Karnataka Sales Tax Rules made thereunder.2. The appellant is an association of contractors engaged in the work of...' Association of India v. Union of India (1989) 2 SCC 645, (1989) 2 SCR 320 wherein the said amendment was upheld as valid and it was...
...establishments within municipal areas. This clarification shall govern other municipal areas as well.”Based on the Hon'ble Supreme Court of India order dated 11.07.2017, the Tamil Nadu Bar and Club owners .... Local self-governing bodies forming part of a Statutory Department Authority for which a development plan has been approved as per the provisions contained in the Tamil Nadu Town & Country Planning Act...accordance with Rule 8 of the Tamil Nadu Liquor Retail Vending (in Shops and Bars) Rules, 2003. They must also ensure that these shops (which are in the highways or within...
...nothing in law that prohibits the Union from levying Service Tax on the value of a contract that is also subject to sales tax as a deemed sale; vide - Tamil Nadu Kalyana Mandapam Owners Association; Association of ...inter alia of Tamil Nadu, West Bengal, Maharashtra and Uttar Pradesh. Suffice it to note (for the present case) that on behalf of owners of residential hotels in Maharashtra it was contended that.... U.O.I - (Del.); Tamil Nadu Kalyana Mandapam Assn. v. U.O.I - (S.C.) = (S.C.); and Association of Leasing & Financial Service Cos. v. U.O.I - (S.C.), for the...