SUNDARAM MOTORS (PRIVATE) LTD. AND OTHERS vs COMMISSIONER OF — 1972 PTD 119

Citation: 1972 PTD 119

Court: Madras High Court

Year: 1971

Decision Date: 1971-12-31

Parties: SUNDARAM MOTORS (PRIVATE) LTD. AND OTHERS vs COMMISSIONER OF JUDGMENT

Headnotes

Case cited as 1972 PTD 119

Judgment Text

Court Name: Madras High Court Judge(s): K. Veeraswa mi, Ramaprasada Rao Title:SUNDARAM MOTORS (PRIVATE) LTD. AND OTHERS vs COMMISSIONER OF JUDGMENT Reported As: 1972 PTD 119 Result: answered in the negative Judgment JUDGMENT RAMAPRASADA RAO, J.-----As similar questions of law are involved in the above three tax cases they have been heard together, though the applicants are different. In Tax Case No. 80 of 1964, the applicant, a private limited company, is a dealer in motor cars, trucks, jeeps, motor parts and accessories, tractors, etc. In Tax Case No. 81 of 1964 the applicant is a private limited company dealing in the purchase and sale of motor spare parts. In Tax Case No. 129 of 1964, the applicant is an engineering contractor. During the year previous to the ,Assessment year 1957-58 the applicants have purchased plants of varied description and claimed development rebate under section 10(2)(vi-b) of the Income-tax Act, 1922, as amended by the Finance Act, 1955 (XV of 1955). In particular, the claim for rebate was made by the respective applicants as under : Applicant in Tax Case No. 80 of 1964 in respect of (1) electric fans, (2) bicycles, (3) motor cycles, (4) office cars, (5) jeeps, (6) tractors. (7) typewriters and office appliances, and (8) electric installation. Applicant in Tax Case No. 81 of 1964 in respect of (1) motor cars, (2) typewriters, (3) office appliances, and (4) bicycles, Applicant in Tax Case No. 129 of 1964 in respect of (1) adometers, (2)…

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