Les Gaz Industriels Limitée (GIL.mu) Q32014 Interim Report

first_imgLes Gaz Industriels Limitée (GIL.mu) listed on the Stock Exchange of Mauritius under the Chemicals sector has released it’s 2014 interim results for the third quarter.For more information about Les Gaz Industriels Limitée (GIL.mu) reports, abridged reports, interim earnings results and earnings presentations, visit the Les Gaz Industriels Limitée (GIL.mu) company page on AfricanFinancials.Document: Les Gaz Industriels Limitée (GIL.mu)  2014 interim results for the third quarter.Company ProfileLes Gaz Industriels Limitée is based in Bell Village, Mauritius, and engages in the manufacturing, distribution and sale of industrial gases such as liquid and gaseous nitrogen in bulk, cylinders and welding electrodes in Mauritius and internationally. The company’s production line also include medical gases that are primarily used for medical purposes such as hospitals and clinics, these gases include oxygen, air, entonox, and nitrous oxide gases. In addition, Les Gaz Industriels Limitée offers industrial gas equipment comprising of regulators, cutting torches, flashback arrestors, and a selection of accessories and options in medical gas equipment, as well as welding and cutting services. Les Gaz Industriels Limitée is listed on the Stock Exchange of Mauritius.last_img read more

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Residence in Ancient Korinthos / Spiros Papadopoulos Studio

first_img Photographs Projects “COPY” Residence in Ancient Korinthos / Spiros Papadopoulos StudioSave this projectSaveResidence in Ancient Korinthos / Spiros Papadopoulos StudioSave this picture!© Charalampos LouizidisHouses•Ancient Corinth, Greece ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/504401/residence-in-ancient-korinthos-spiros-papadopoulos-studio Clipboard Area:  210 m² Area:  210 m² Year Completion year of this architecture project “COPY” ArchDaily 2008 Houses Greece photographs:  Charalampos LouizidisPhotographs:  Charalampos Louizidis+ 34 Share CopyCollaborators:Efi Mantzari, Nansy Gousiaki, Stefanos Papadatos, Giorgos Iliadis, Antonis BezesBuilding Physics:Aris TsagrasoulisStructure:SPITI ABEEContractor:SPITI ABEEProject Leader:Spiros PapadopoulosCity:Ancient CorinthCountry:GreeceMore SpecsLess Specs ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/504401/residence-in-ancient-korinthos-spiros-papadopoulos-studio Clipboard Year:  2008 Residence in Ancient Korinthos / Spiros Papadopoulos Studio Save this picture!© Charalampos LouizidisText description provided by the architects. The residence is located in Ancient Korinthos. Taking into consideration the importance of the broader archaeological area, an excavation of 12×12 meters initially took place in the southern part of the site, determining the opening gestures of the project.Save this picture!© Charalampos LouizidisThe “spirit” of the excavation, as well as the relationship of the building with the surroundings of historical interest, constitute the key programmatic parameters of the design, at a symbolic and a functional level.Save this picture!© Charalampos LouizidisThe main concept includes a square shell in projection, which acts, both as an enclosure of the whole structure, as well as a borderline of the excavation area, functioning as a reminder of its existence. Inside this shell the residence is erected as an independent building, which pops up vertically from the ground as a “continuity” of the ancient constructions. Parallel to that, the southeast part of the excavation is left visible, as a historical evidence of the building continuity through the ages.Save this picture!Section 1-1The residence develops at two levels. The elaboration of distinct spaces offers, at the ground level, continuous contact between the internal and external space, while at the upper floor, optional, open or close treatment of view through the perforation of the perimetric shell.Save this picture!© Charalampos LouizidisThe construction of the building is based on the use of metal frame together with insulating concrete frames, which consist of a double layer of mixed, reinforced spray cement, and a layer of expanded polystyrene in between. The system combines minimal air losses, excellent thermal and sound insulation properties along with structural rigidity. The use of white colour and double-skin wall reduces solar gains during summer, suppressing cooling loads considerably. Low angle winter sun shines through the openings, but during summer, the above mentioned double-skin system forms overhangs, providing shading.Project gallerySee allShow lessTwenty Years Later, What Rural Studio Continues to Teach Us About Good DesignArticlesGarcias House / Warm ArchitectsSelected Projects Share Architects: Spiros Papadopoulos Studio Area Area of this architecture project Year:  CopyAbout this officeSpiros Papadopoulos StudioOfficeFollowProductsStoneConcrete#TagsProjectsBuilt ProjectsSelected ProjectsResidential ArchitectureHousesAncient CorinthHousesGreecePublished on May 12, 2014Cite: “Residence in Ancient Korinthos / Spiros Papadopoulos Studio” 12 May 2014. ArchDaily. Accessed 11 Jun 2021. ISSN 0719-8884Read commentsBrowse the CatalogMetal PanelsAurubisCopper Alloy: Nordic BrassCompositesMitrexPhotovoltaic Solar Cladding – BIPV CladdingPanels / Prefabricated AssembliesTechnowoodPanel Façade SystemArmchairsUniForArmchair – ParigiLouvers / ShuttersBruagShading Screens – Perforated Facade PanelsAluminium CompositesSculptformAluminium Façade BladesCultural / PatrimonialIsland Exterior FabricatorsSeptember 11th Memorial Museum Envelope SystemWire MeshJakobWebnet in a Gymnasium in GurmelsDoorsLinvisibileLinvisibile Pocket Door | MareaPaintKEIMMineral Paint for Concrete – KEIM Concretal®-WLouversReynaers AluminiumSolar ShadingHandlesFormaniFitting Collection – ARCMore products »Read commentsSave世界上最受欢迎的建筑网站现已推出你的母语版本!想浏览ArchDaily中国吗?是否翻译成中文现有为你所在地区特制的网站?想浏览ArchDaily中国吗?Take me there »✖You’ve started following your first account!Did you know?You’ll now receive updates based on what you follow! Personalize your stream and start following your favorite authors, offices and users.Go to my streamlast_img read more

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Neuhofweg House / Beck + Oser Architekten

first_img Houses “COPY” Neuhofweg House / Beck + Oser ArchitektenSave this projectSaveNeuhofweg House / Beck + Oser Architekten Photographs Neuhofweg House / Beck + Oser Architekten “COPY” CopyHouses•Binningen, Switzerland CopyAbout this officeBeck + Oser ArchitektenOfficeFollowProductConcrete#TagsProjectsBuilt ProjectsSelected ProjectsResidential ArchitectureHousesBinningenSwitzerlandPublished on June 16, 2019Cite: “Neuhofweg House / Beck + Oser Architekten” 16 Jun 2019. ArchDaily. Accessed 11 Jun 2021. ISSN 0719-8884Browse the CatalogFaucets / SinkshansgroheKitchen SinksGlass3MSun Control Window Film in MarkthalPartitionsSkyfoldIntegrating Operable Walls in a SpaceRetractable StructuresShadeFXRetractable Canopies in Beverly HillsPanels / Prefabricated AssembliesIsland Exterior FabricatorsSpecialty Facade SystemsWoodSculptformTimber Tongue and Groove CladdingSkylightsVELUX CommercialLonglight 5-30° – Modular SkylightsBars / Wire / MeshJakobWebnet – Sports NetSuspension SystemsMetawellAluminum Panels for Ceiling SailsMineral / Organic PaintsKEIMTiO2-free Mineral Paint – Soldalit®-ArteHanging LampsLuminisPendant Lights – HollowcoreHandicap BathroomAamsco Lighting, Inc.Mirror-Lux LED Illuminated MirrorMore products »Save想阅读文章的中文版本吗?Neuhofweg 住宅,以圆润外形打造朴素的混凝土小屋 / Beck + Oser Architekten是否翻译成中文现有为你所在地区特制的网站?想浏览ArchDaily中国吗?Take me there »✖You’ve started following your first account!Did you know?You’ll now receive updates based on what you follow! Personalize your stream and start following your favorite authors, offices and users.Go to my stream Projects Area:  268 m² Year Completion year of this architecture project 2017 ArchDaily Year:  Photographs:  Börje Müller Manufacturers Brands with products used in this architecture project Products used in this ProjectFaucetsDornbrachtBathroom Fittings – TARASave this picture!© Börje MüllerText description provided by the architects. The two-storey detached house is set on a hill in a neighbourhood of villas located in a suburb of Basel. A private path leads to the park-like grounds set back somewhat from the street and to the house on the north edge of the plot. Various projections and set-backs together with rounded corners with varying radii lend the building a sculptural and dynamic appearance.Save this picture!© Börje MüllerSave this picture!Ground floor planSave this picture!Section 02This is accentuated further by the use of simple concrete throughout and by the varied shapesSave this picture!© Börje Müllerof the many openings. The windows on the north, west and east sides are set behind small round openings in the façade, which thus acts as a filter. The south side by contrast opens up with large picture windows and glass doors. The round shapes continue on the interior, creating exciting sequences of spaces.Save this picture!© Börje MüllerFrom the living room a spiral staircase leads to the upper floor, which features a curving gallery, four rooms, two bathrooms and an open office area. A roof terrace with a view is accessed viaSave this picture!© Börje MüllerSave this picture!Section 01a staircase attached to the outside of the building. The lower level accommodates a guest room and a generously sized open multipurpose room. Both draw daylight from a courtyard. In the interior, plywood boards of maritime pine, raw steel, concrete terrazzo flooring and exposed concrete walls create a sleek, low-key ambience.Save this picture!© Börje MüllerProject gallerySee allShow lessAerial Futures Explores the Future of Urban Air Mobility in New VideoArticlesLandscape For Play / Aberrant ArchitectureSelected Projects Share Switzerland Save this picture!© Börje Müller+ 25Curated by Paula Pintos Share Architects: Beck + Oser Architekten Area Area of this architecture project ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/918984/neuhofweg-house-beck-plus-oser-architekten Clipboard Manufacturers: Dornbracht, Owens Corning, Suter Inox AG, swisspor, Dornbracht GmbH, Paul Sauter AG Products translation missing: en-US.post.svg.material_description ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/918984/neuhofweg-house-beck-plus-oser-architekten Clipboardlast_img read more

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Provincial newspaper editor fired over article defending regional identity

first_img March 12, 2021 Find out more It was the use of the term “community” that seems to have particularly upset the nationalist sensibilities of the information ministry and other authorities, sparking an outcry. “This dismissal was arbitrary and unacceptable,” Reporters Without Borders said. “The offending article just expressed a personal view and prompted by the fact that Syrians in the rest of the country make fun of the people of Homs. We salute Takrouni for resolutely defending the article and its content from official criticism. The already limited space that the government allows journalists has been dealt a further blow.” Reporters Without Borders condemns Ahmad Takrouni’s dismissal on 2 August as editor of Al Uruba Al Homsiya, a regional newspaper based in Homs, 160 km north of Damascus, as a result of information minister Mohsen Bilal’s intervention. RSF_en SyriaMiddle East – North Africa August 12, 2009 – Updated on January 20, 2016 Provincial newspaper editor fired over article defending regional identity News Receive email alerts Wave of Kurdish arrests of Syrian journalists Follow the news on Syria The newspaper’s circulation had increased from 1,000 to 14,000 since Takrouni took over as editor in 1993. Organisation Help by sharing this information Takrouni believes he was fired for publishing a column by Hassan Al-Safidi on 14 July headlined, “We, the people of Homs, are fanatical about our origins,” claiming that regional identity was more important than national identity in Homs. Toll of ten years of civil war on journalists in Syria Khalaf Al-Miftah, the head of Al-Wahda, an information ministry-controlled organisation representing news media in the provinces, intervened in a semi-official manner to choose a new editor for Al Uruba Al Homsiya. to go further February 3, 2021 Find out more News News SyriaMiddle East – North Africa “I did not get any angry messages from citizens or local officials following the publication of Safidi’s article and I was not expecting my sudden dismissal, which came without warning,” Takrouni said. “The only reason was the publication of this article. I regret that the ministry did not appoint a commission to come and examine the case.” March 8, 2021 Find out more News Damascus TV presenter arrested under cyber-crime law The inhabitants of Homs are the butt of many Syrian jokes, just as the Belgians are the butt of French jokes, the Irish are the butt of British jokes and the Portuguese are the butt of Spanish jokes. As well as insisting on the importance of regional identity, Safidi’s article claimed that Homs formed a distinct “community”. last_img read more

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Oneonta Movers and Shakers Joins South Pasadena’s Relay for Life 2013

first_img Subscribe faithfernandez More » ShareTweetShare on Google+Pin on PinterestSend with WhatsApp,Virtual Schools PasadenaHomes Solve Community/Gov/Pub SafetyPASADENA EVENTS & ACTIVITIES CALENDARClick here for Movie Showtimes Get our daily Pasadena newspaper in your email box. Free.Get all the latest Pasadena news, more than 10 fresh stories daily, 7 days a week at 7 a.m. Community News Top of the News Make a comment For the tenth year in a row, the Oneonta Movers & Shakers will be participating in South Pasadena’s Relay for Life. This year the event is scheduled for the weekend of August 10 & 11. Unlike years past, this year we are not organizing a team of walkers.The church’s focus this year is to provide support through pledges and prayer. So for those interested in contributing to Oneonta’s team’s success, see Carol Evans after either worship service on July 28 or August 4. You can also contact the church office at (626) 799-6161 or [email protected] Thank you!Oneonta Congregational Church, 1515 Garfield Ave., South Pasadena, (626) 799-6161 or visit oneonta.wordpress.com. Name (required)  Mail (required) (not be published)  Website  Business News Pasadena Will Allow Vaccinated People to Go Without Masks in Most Settings Starting on Tuesday Community Newscenter_img Faith & Religion Events Oneonta Movers and Shakers Joins South Pasadena’s Relay for Life 2013 From STAFF REPORTS Published on Wednesday, July 24, 2013 | 1:46 pm Pasadena’s ‘626 Day’ Aims to Celebrate City, Boost Local Economy 7 recommended0 commentsShareShareTweetSharePin it First Heatwave Expected Next Week Your email address will not be published. Required fields are marked * More Cool Stuff HerbeautyAt 9 Years Old, This Young Girl Dazzled The World Of FashionHerbeautyHerbeautyHerbeauty10 Brutally Honest Reasons Why You’re Still SingleHerbeautyHerbeautyHerbeauty6 Strong Female TV Characters Who Deserve To Have A SpinoffHerbeautyHerbeautyHerbeauty9 Of The Best Family Friendly Dog BreedsHerbeautyHerbeautyHerbeauty14 Effortless Looks That Make Men StareHerbeautyHerbeautyHerbeautyStop Eating Read Meat (Before It’s Too Late)HerbeautyHerbeauty EVENTS & ENTERTAINMENT | FOOD & DRINK | THE ARTS | REAL ESTATE | HOME & GARDEN | WELLNESS | SOCIAL SCENE | GETAWAYS | PARENTS & KIDS Home of the Week: Unique Pasadena Home Located on Madeline Drive, Pasadenalast_img read more

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Bear Roams Pasadena Neighborhood

first_imglatest #1 Bear Roams Pasadena Neighborhood Published on Tuesday, August 9, 2016 | 12:00 pm Herbeauty9 Of The Best Family Friendly Dog BreedsHerbeautyHerbeautyHerbeautyTiger Woods Is ‘Different Man’ 10 Years After ScandalHerbeautyHerbeautyHerbeauty7 Tips To Rejuvenate Winter Dry, Chapped LipsHerbeautyHerbeautyHerbeautyInstall These Measures To Keep Your Household Safe From Covid19HerbeautyHerbeautyHerbeautyHe Is Totally In Love With You If He Does These 7 ThingsHerbeautyHerbeautyHerbeautyThe Real Truth About The Pain Caused By MicrobladingHerbeautyHerbeauty EVENTS & ENTERTAINMENT | FOOD & DRINK | THE ARTS | REAL ESTATE | HOME & GARDEN | WELLNESS | SOCIAL SCENE | GETAWAYS | PARENTS & KIDS Business News Your email address will not be published. Required fields are marked * Top of the News Get our daily Pasadena newspaper in your email box. Free.Get all the latest Pasadena news, more than 10 fresh stories daily, 7 days a week at 7 a.m. Name (required)  Mail (required) (not be published)  Website  Pasadena Will Allow Vaccinated People to Go Without Masks in Most Settings Starting on Tuesday Subscribe Community Newscenter_img faithfernandez More » ShareTweetShare on Google+Pin on PinterestSend with WhatsApp,Virtual Schools PasadenaHomes Solve Community/Gov/Pub SafetyPasadena Public WorksPasadena Water and PowerPASADENA EVENTS & ACTIVITIES CALENDARClick here for Movie Showtimes 4 recommended0 commentsShareShareTweetSharePin it BEAR CAPTURED – No injuries to people or animal as large bear runs wild through North Pasadena neighborhood this morning and is finally tranquilized on Atchison Street near North Catalina Avenue. Photo: Beatrice CaprezResidents on Topeka Street and N. Chester Avenue in Pasadena were startled to see a bear walking in the neighborhood Tuesday morning as they were getting ready to leave for work.Beatrice Caprez, who lives on Topeka, said she was outside saying goodbye to her husband when police officers suddenly showed up and urged them to get inside because there was a bear in the area. Caprez said her young son actually saw the bear jump the fence next door, although the animal was taken down shortly after.At the Pasadena Humane Society and SPCA, Ricky Whitman said they went out with Pasadena Police and fish and wildlife personnel immediately after receiving a call about the bear and tracked it as it went through the neighborhood.“The bear was very mobile,” Whitman said. “He went to about 15 houses and he was initially under one house on Chester. Fish and wildlife tranquilized the bear, but it takes a while for the medication to work. We were tracking the bear until it did work.”Stacia Lambrinos, who lives in the neighborhood, was actually in contact with the bear just outside her home.“It ran towards me and I screamed and ran inside. It was a rather large bear,” she relates.Whitman said the bear was probably looking for food when it strayed into the Pasadena neighborhood.“With the extensive drought, bears are coming down looking for water and food,” she says. “This is the time when the young bears are looking for their own territory, so it wouldn’t be uncommon. It would be a little surprising if you’re a homeowner, but it’s not an uncommon thing for bears.”Whitman also offers some advice on what residents should do should they ever be threatened by a bear.“If you come in contact with a bear, try and get as big as possible and scream and yell and don’t turn your back on the bear,” Whitman says. “Treat it with great respect. It is a very wild animal.”Police and Los Angeles county fish and wildlife personnel brought the bear down with a tranquilizer and were able to move him out of the area at about 9:45 a.m. The bear did not do any damage to anything or hurt anyone, Whitman said. Make a comment More Cool Stuff Pasadena’s ‘626 Day’ Aims to Celebrate City, Boost Local Economy Community News First Heatwave Expected Next Week Home of the Week: Unique Pasadena Home Located on Madeline Drive, Pasadenalast_img read more

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Education’s Influential Role in Home Purchase Decisions

first_imgSubscribe  Print This Post Is Rise in Forbearance Volume Cause for Concern? 2 days ago Education’s Influential Role in Home Purchase Decisions Governmental Measures Target Expanded Access to Affordable Housing 2 days ago Sign up for DS News Daily Previous: Overcoming the Barriers to Homeownership Next: Mortgage Round-Up: Rates Slip Near 2016 Lows, Applications Drop Households in which at least one member has a bachelor’s degree has increased 24 percent since 1991, and is expected to increase further as millennials graduate from college and enter the workforce, the report said. In 1990, the difference in homeownership rates among those without a high school degree versus those with a bachelor’s degree or higher was 15 percent. In 2015, however, educational homeownership gap has almost doubled to 28 percent. In addition, there is a 40 percent difference in the homeownership rate between those in the lowest income bracket versus those in the highest.”It is no accident that the states and markets with growing educational attainment rates are also often the same places with significant improvements in homeownership levels,” Fleming said. “Education is, as never before, a key to accessing the dream of eventually owning a home.”Fleming continued, “Homeownership is one of the most important tools for wealth creation, and the single largest source of wealth for most low-and middle-income Americans. The homeownership gap is widening by educational attainment level. Education is increasingly important to achieving the American Dream of homeownership, as home prices rise and qualifying for a mortgage in most cases requires good credit and consistent documented income. The good news is that educational attainment levels are improving nationally, so we are on the right track.” May 6, 2016 1,481 Views Share Save Tagged with: American Dream Education First American Financial Homeownership The Week Ahead: Nearing the Forbearance Exit 2 days ago in Featured, News Xhevrije West is a talented writer and editor based in Dallas, Texas. She has worked for a number of publications including The Syracuse New Times, Dallas Flow Magazine, and Bellwethr Magazine. She completed her Bachelors at Alcorn State University and went on to complete her Masters at Syracuse University. Servicers Navigate the Post-Pandemic World 2 days agocenter_img Home / Featured / Education’s Influential Role in Home Purchase Decisions Servicers Navigate the Post-Pandemic World 2 days ago American Dream Education First American Financial Homeownership 2016-05-06 Brian Honea About Author: Xhevrije West Related Articles The progression of homeownership across the U.S. is declining and educational attainment is a leading factor in the direction of these numbers.First American Financial Corporation’s Homeownership Progress Index released Thursday determined that the falling homeownership progress in the U.S. shares a special correlation with education levels of consumers.According to the report, the index declined 1.8 percent year-over-year, and is down 7.6 percent from the peak in 2005. In addition,the index is currently just 0.4 percent above the 25-year low point set in 1995.”Homeownership’s year-over-year decline in 2015 is no longer a story of economics and a housing crisis correcting the excesses of the mid-aughts. Tectonic demographic shifts taking place as the economy transitions from Baby Boomers to Millennials are causing homeownership rates to transition, too,” said Mark Fleming, Chief Economist at First American. “Increasing educational attainment levels will improve the prospect of achieving the American Dream in the long-run, but the timing of important lifestyle decisions will have significant impact on homeownership in the near term.”According to the report, people with higher education levels are more likely to earn higher incomes and own homes. First American ultimately determined that educational attainment and income level are key to homeownership. Demand Propels Home Prices Upward 2 days ago Data Provider Black Knight to Acquire Top of Mind 2 days ago “It is no accident that the states and markets with growing educational attainment rates are also often the same places with significant improvements in homeownership levels.”Mark Fleming, Chief Economist, First American The Best Markets For Residential Property Investors 2 days ago The Best Markets For Residential Property Investors 2 days ago Governmental Measures Target Expanded Access to Affordable Housing 2 days ago Demand Propels Home Prices Upward 2 days agolast_img read more

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Fannie Mae: Increased Education Needed for Borrowers

first_img Mike Albanese is a reporter for DS News and MReport. He is a University of Alabama graduate with a degree in journalism and a minor in communications. He has worked for publications—both print and online—covering numerous beats. A Connecticut native, Albanese currently resides in Lewisville. Previous: The Impact of Opportunity Zones Next: The Long-Term Impact of the Uniform Mortgage-Backed Security Data Provider Black Knight to Acquire Top of Mind 2 days ago  Print This Post The Best Markets For Residential Property Investors 2 days ago Fannie Mae Housing Market 2019 2019-08-05 Mike Albanese Home / Daily Dose / Fannie Mae: Increased Education Needed for Borrowers Data Provider Black Knight to Acquire Top of Mind 2 days ago Tagged with: Fannie Mae Housing Market 2019 August 5, 2019 1,367 Views Sign up for DS News Daily The Week Ahead: Nearing the Forbearance Exit 2 days ago Related Articles Demand Propels Home Prices Upward 2 days agocenter_img in Daily Dose, Featured, Government, News, Secondary Market Servicers Navigate the Post-Pandemic World 2 days ago Governmental Measures Target Expanded Access to Affordable Housing 2 days ago Although the majority of Americans favor homeownership, Fannie Mae’s latest National Housing Survey revealed many overestimate the qualifications and what it takes to own a home. “Despite increased exposure to credit scores and online resources, consumer understanding about what it takes to qualify for a mortgage has not improved since our original study in 2015, potentially discouraging willing and qualified Americans from taking steps toward homeownership,” the GSE’s report, authored by Mark Palim and Sarah Shadad of Economic and Strategic Research, stated. Fannie Mae said that a 2018 study, which included an online survey of more than 3,000 respondents, found that more consumers reported seeing their credit scores, but close to half cannot recall what it is. Also, consumers overestimate the necessary credit score and down payment needed to qualify for a mortgage, remain unfamiliar with low down payment programs, and an overall lack of knowledge on mortgage qualification. “While viewing one’s credit score is a good start, consumers need to understand what to do with that information,” Fannie Mae said. “Although Americans are confident they could improve their credit score, monitoring a credit score is not the same as understanding how the score impacts their financial situation.”Fannie Mae added that mortgage education should be timely, customized, convenient, simple, and delivered when a potential borrower is making a decision on whether to buy or sell. Optimizing information for mobile devices will play a large role in closing the gap, especially for younger borrowers. “Some mobile apps already help consumers budget, invest, and manage debt. Mortgage tools could be integrated into more of these apps to provide step-by-step advice,” Fannie Mae said. Education is key for millennial buyers as a June Business Wire report found that 76% of millennials feel confident about how to sell a home, despite never doing it. The National Association of Realtors published a report that found that home sellers younger than 28-years old represented just 2% of the homes sold in 2018. The report also found that 76% of older millennials (ages 29-38) were selling a home for the first time. The Best Markets For Residential Property Investors 2 days ago Subscribe About Author: Mike Albanese Servicers Navigate the Post-Pandemic World 2 days ago Governmental Measures Target Expanded Access to Affordable Housing 2 days ago Fannie Mae: Increased Education Needed for Borrowers Demand Propels Home Prices Upward 2 days ago Share Savelast_img read more

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Purchasers Of Non-GST Goods Entitled To ‘Form C’ Under CST For Concessional Rate Even After GST Act : Supreme Court

first_imgTop StoriesPurchasers Of Non-GST Goods Entitled To ‘Form C’ Under CST For Concessional Rate Even After GST Act : Supreme Court LIVELAW NEWS NETWORK30 March 2021 4:40 AMShare This – xThe Supreme Court has upheld the views taken by various High Courts that the Goods and Services Tax Act does not affect the right of purchasers of goods not covered by the GST to get Form ‘C’ under the Central Sales Tax Act to avail concessional tax rate.Six commodities like Petroleum Crude, High Speed Diesel, Motor Spirit (Petrol), Aviation Turbine Fuel, Natural Gas …Your free access to Live Law has expiredTo read the article, get a premium account.Your Subscription Supports Independent JournalismSubscription starts from ₹ 599+GST (For 6 Months)View PlansPremium account gives you:Unlimited access to Live Law Archives, Weekly/Monthly Digest, Exclusive Notifications, Comments.Reading experience of Ad Free Version, Petition Copies, Judgement/Order Copies.Subscribe NowAlready a subscriber?LoginThe Supreme Court has upheld the views taken by various High Courts that the Goods and Services Tax Act does not affect the right of purchasers of goods not covered by the GST to get Form ‘C’ under the Central Sales Tax Act to avail concessional tax rate.Six commodities like Petroleum Crude, High Speed Diesel, Motor Spirit (Petrol), Aviation Turbine Fuel, Natural Gas and Liquor have not been brought under GST and they are continuing under the CST with respect to inter-state trade.After the GST came into force on July 1, 2017, there arose an issue whether dealers who are purchasing these commodities are entitled to avail the concessional rate under the CST against Form C declaration. Last week, the Supreme Court upheld a judgment of the Madras High Court which held that such purchasers were entitled to retain their entitlements under the CST Act even after the coming of the goods and services tax(The Commissioner of Commercial Taxes and Another vs The Ramco Cements Ltd).A bench comprising Justices AM Khanwilkar, Dinesh Maheshwari and Krishna Murari, while dismissing the special leave petition of the tax department, noted that the Punjab and Haryana High Court had taken a similar view in the 2018 decision in the case Caparo Power Ltd vs State Of Haryana And Ors. The Special Leave Petition against that judgment was dismissed by the Supreme Court on August 13, 2018( SLP(c) 20572/2018).The bench also noted that accepting the decision of the P&H High Court, the Union of India has issued an Office Memorandum dated 1st November, 2018,directing all the States/Union Territories to follow the view taken by the Punjab and Haryana High Court.The top court remarked that the judgment of the Jharkhand High Court, dealing with the same issue in the case ‘Tata Steel Limited vs. State of Jharkhand’, was exhaustive and answered all the points raised by the department in its special leave petition.The top court noted that nine High Courts across the country have taken the same view.”Considering the consistent view of nine High Courts, including dismissal of special leave petitions by different Bench of this Court, and being satisfied about the exposition on the matters in issue by the High Court of Madras vide impugned judgment and order being a possible view, we decline to interfere in these special leave petitions”, the bench observed.In this backdrop, the Supreme Court said that it saw no reason to reopen the matter and dismissed the SLP.What did the Madras High Court say?The Madras High Court quashed a direction issued by the  Commissioner of Commercial Taxes, Chennai to deny the benefit of purchases of non-GST goods in the course of inter-State Trade or Commerce against the Declaration of ‘C’ forms of the CST Act, 1956 at the concessional rate of 2%.The Commissioner had said in the order that purchasers who are using the non-GST goods to manufacture other goods are not entitled to concessional rate under CST. This was challenged by Ramco Cements Ltd, which was used petroleum crude for the manufacture of cement.A single bench of the High Court allowed the prayer of Ramco Cements. This was further affirmed by a division bench dismissing the appeal filed by the department.A division bench of Justices Dr Vineet Kothari and R Suresh Kumar  held :”…on a conjoint reading of both sub-sections (1)and (2) of Section 7 of the CST Act, it is clear that the Respondents/Assessees and their likes can continue to have registration under the provisions of the CST Act and the contention raised on behalf of the Revenue that they have lost their entitlement to be so registered is misconceived and liable to be rejected. We,accordingly, reject the same”.”The fact that the definition of ‘goods’ has been amended with effect from 1.7.2017 under the provisions of CST Act to restrict it to six commodities specified in Section 2(d) of the Act does not mean that the entire scope of the operation of CST Act has been amended.The rights of the purchasing Dealers of the goods including the rights to purchase at a concessional rate against Declaration in ‘C’ forms continues unabated under Section 8(3)(b) of the Act which has not been amended in 2017″. “Since the Purchasing Dealers can continue to hold their registration under the provisions of CST Act despite the GST law coming into force on 1.7.2017, their right to purchase at concessional rate by using declaration in ‘C’ forms under Section 8(1) of the Act read with Section 8(3)(b) of the Act also continues unabated even after1.7.2017 and therefore, there is nomerit in the contention raised on behalf of the Appellant/Revenue”.”..the intention of the Legislature, by the series of Amendments, cannot be inferred in the manner canvassed by the learned counsel for the Revenue so as to defeat the right of the Purchasing Dealers to purchase at the concessional rate against Declaration in ‘C’ form even the said six commodities. No law has prohibited any such Dealers, who purchase the six commodities to start even selling these six commodities and therefore, the Respondent/Assessee like M/s.Ramco Cements Limited can even sell any of those six commodities, subject to their complying with other licensing requirements, if any. Therefore, their act of purchasing any of these six commodities under CST Act cannot be adversely affected”.The Punjab and Haryana High Court’s decision in Caparo Power dealt with the case of a power generation company which was seeking C Form for intra-state purchase of natural gas used for power generation. In that case, the HC held that the sale tax law as defined in Section 2(i) of CST Act will mean the law for the time being in force in any state for levy of taxes on sale and purchase of goods. It further ruled that the definition is inclusive, and not restrictive, hence will include the HGST Act 2017 as well. The HC further said that the CST Act does not restrict the usage of Form C only for the purpose of resale, but can be used for resale, manufacture, processing or generation/distribution of electricity.Case DetailsTitle : The Commissioner of Commercial Taxes and Another vs The Ramco Cements LtdBench : Justices AM Khanwilkar, Dinesh Maheshwari and Sanjiv KhannaCitation : LL 2021 SC 191Click here to read/download the SC orderClick here to read/download the Madras HC decisionNext Storylast_img read more

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Are ‘Summer schools’ the way forward?

first_imgThere are calls for summer schools to be established to make up for time lost this year. There’s concern over the impact the current lockdown is having on children and it’s thought a schooling over the summer months may be of benefit to students.Such schools would be subsided by the Government so as to leave parents out of pocket.Local Secondary School Teacher Joe Kelly says while pupils have worked hard through home school, he believes more can be done to help them transition back into normal classroom time:Audio Playerhttps://www.highlandradio.com/wp-content/uploads/2021/03/joekelly1pm.mp300:0000:0000:00Use Up/Down Arrow keys to increase or decrease volume. DL Debate – 24/05/21 Are ‘Summer schools’ the way forward? News, Sport and Obituaries on Monday May 24th Loganair’s new Derry – Liverpool air service takes off from CODA Google+ Facebook Previous articleCalls for Blue Flag to be restored to Lisfannon beachNext articleBloody Sunday campaign says Soldier F trial is not enough News Highland By News Highland – March 15, 2021 Twitter Arranmore progress and potential flagged as population grows Google+center_img Facebook Pinterest Pinterest Twitter WhatsApp AudioHomepage BannerNews Important message for people attending LUH’s INR clinic WhatsApp Nine til Noon Show – Listen back to Monday’s Programme RELATED ARTICLESMORE FROM AUTHORlast_img read more

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