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STREET LEGAL 15-08-2007

High hopes Inheritors of loss No change in tone

The Telegraph Online Published 15.08.07, 12:00 AM

High hopes

An assistant executive engineer, against whom disciplinary proceedings were pending, filed a writ petition before Madras High Court to include his name in a promotion panel which was about to be prepared. He relied on the service regulations, which permitted temporary promotion pending enquiry. The court held that it could not grant relief to a man facing serious charges of sexual harassment from his subordinates. It further pointed out that it was the responsibility of the employer to amend the regulation to prevent frivolous litigation in future (A. Murugesapandi vs Chairman Tamil Nadu State Electricity Board).

Inheritors of loss

In Tamil Nadu, a few seats in MBBS courses at government colleges are reserved for the children of freedom fighters. A man whose grandfather was a freedom fighter petitioned Madras High Court to extend such reservation to the grandchildren of freedom fighters. The court rejected his admission, holding that it was never the government’s intention to provide reservations for the descendants of freedom fighters ad infinitum. In fact, even adopted and foster children cannot avail of the reservation. The court held that the petitioner’s claim was fanciful and not based on any constitutional grounds (H.U. Prasanth vs Govt of Tamil Nadu).

No change in tone

In Kerala, “fresh milk including pasteurised, toned and reconstituted milk” is exempted from tax while “milk products” attract a turnover tax of 12 per cent under the Sales Tax Act of Kerala. The assessing authorities levied the tax on Amul Tazaa, which is packaged toned milk, treating it as a milk product since the milk was enriched with vitamins A and D. Unsuccessful before the tribunal, the assessee approached Kerala High Court, which rejected the state’s contention that Amul Tazaa should be treated as a milk product because extra vitamins have been added during processing. It clarified that “milk product” is a product other than milk. Even if some vitamins are added to pasteurised milk, it does not cease to be pasteurised milk. Therefore, Amul Tazaa should not be taxed, the court ruled (Gujarat Co-operative Marketing Federation Ltd vs State of Kerala).

SOLON

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