Luke Judge

SALES AND USE TAX—Sales and use tax update.

The Wisconsin Department of Revenue has issued its periodic sales and use tax update. Retailers that are registered to collect and remit Wisconsin sales and use tax must collect and remit the applicable state, county, and/or stadium sales and use tax on sales of motor vehicles, trailers, semitrailers, boats, snowmobiles, all-terrain vehicles, recreational vehicles, and aircraft. the requirement to collect and remit the tax on such sales applies even if the retailer is not a dealer or registered dealer of the item sold. Retailers should provide to the buyer a signed Certificate of Title and a receipt showing the tax to the buyer. thus, the buyer can show that tax was already paid when registering or titling the item and will not be required to pay the tax upon registering or titling the item. Sales of motor vehicles, aircraft, and truck bodies (including semitrailers) to Wisconsin nonresidents who do not use the property except other than to remove such property from Wisconsin are exempt from Wisconsin sales and use tax. also, the Department recapped various sales and use tax issues that were reported in previous issues of State & Local Taxes Weekly, including the increase in the local exposition basic room tax rate to 2.5% from 2% beginning January 1, 2011, tax treatment of landscaping, snow removal services, and flags and flag kits, and the closure of the Rhinelander office effective December 13, 2010 as part of a consolidation of field offices into regional service centers. (Wisconsin Dept. of Rev. Sales and Use Tax Report 4-10, 12/01/2010.)

SALES AND USE TAX—Septic systems.

The Wisconsin Department of Revenue has issued information explaining how Wisconsin sales and use tax applies to the sales and purchases of property and services by persons installing septic systems. Wis. Admin. Code Tax §11.68(7)(b) provides that if a few items of tangible personal property, items, property, or goods or taxable services are minor in relation to the total amount of a contract and are sold as part of a contract which includes construction of a building or other real property improvement and no separate charge is made in any document provided to the customer for the taxable property, items, goods, and services, the cost of all such property, items, goods, and services to the construction contractor must be used as the measure subject to sales tax. the tangible personal property, property, items, and goods and taxable services are “minor in relation to the total amount of a contract” if the sales price of the taxable property, items, goods, and services included in the contract is 10% or less of the total contract amount based on a reasonable allocation. if a separate charge is made in any document provided to the customer, including a contract, contract addendum, appendix, or payment request, for any of the taxable property, items, goods, or services, the separate charge is subject to tax. Examples are provided to help clarify how these provisions are applied. (Wisconsin News for Tax Practitioners 12/20/2010(Charges by Septic system Installers that also Provide Taxable Tangible Personal Property and Taxable Services), 12/20/2010.)

SALES AND USE TAX—Registration of snowmobiles/ATV’s – nonresidents

The Wisconsin Department of Revenue has issued information regarding the registration and taxation of snowmobiles and ATV’s (all-terrain vehicles) owned by nonresidents. Generally, a person who is not a resident of Wisconsin but who registers or titles or is required to register or title his or her snowmobile or ATV in Wisconsin, is required to pay the applicable Wisconsin sales or use tax due on the purchase of the snowmobile or ATV at the time the snowmobile or ATV is registered or titled in Wisconsin. this requirement also applies to snowmobiles and ATVs that are registered or titled in Wisconsin by nonresidents for the purpose of obtaining a trail pass from the Wisconsin Department of Natural Resources. However, if the person has already paid a sales or use tax that was legally due and owing to another state, the sales or use tax paid to the other state may be used to offset some or all of the sales or use tax due in Wisconsin. Examples are provided showing the application of Wisconsin sales tax in various instances. (Wisconsin News for Tax Practitioners 12/20/2010(Registration of Snowmobiles and ATV’s in Wisconsin by Nonresidents), 12/20/2010.)

SALES AND USE TAX—Exempt sales of propane.

The Department of Revenue advises taxpayers that if 100% of the propane sold to a customer in Wisconsin is for use in the person’s permanent residence or for farm use, an exemption certificate is not required; however, the seller must maintain adequate records to identify which sales are exempt. if for any reason the propane is not 100% exempt from Wisconsin sales and use tax, then an exemption certificate must be completed by the customer and kept on file by the seller. Sellers of propane should always have an exemption certificate on file for sales to manufacturers who claim some or all of their propane is exempt from Wisconsin sales and use tax. “Residential use” for purposes of the tax exemption includes, but is not limited to, (1) use in an attached garage (regardless of whether there is a separate tank or meter); (2) use in an unattached garage (regardless of whether there is a separate tank or meter); (3) use in a backyard swimming pool; (4) use in a gas grill; (5) use in outdoor gas lights and lamps; (6) use in a whirlpool or sauna; or (7) use in a space heater. Uses of propane that are not considered “for residential use” include, but are not limited to, (1) use in a gas grill at a campground; (2) use in a recreational vehicle; (3) use in a pool at a health club; or (4) use in a garage where a trade or business is carried on (such as use in a garage at a residence that is used to conduct the resident’s business of small engine repair). (Wisconsin News for Tax Practitioners 12/20/2010(Do I Need a Wisconsin Sales and Use Tax Exemption Certificate for Every Residential Customer to Sell Them Propane Without Wisconsin Sales Tax?), 12/20/2010.)

SALES AND USE TAX—Tax collection–boats/snowmobiles/recreation vehicles.

The Wisconsin Department of Revenue reminds taxpayers that all retailers that are registered to collect and remit Wisconsin sales and use taxes must also collect and remit the applicable state, county, and/or stadium sales and use tax on its sales of motor vehicles, boats, snowmobiles, recreational vehicles as defined in Wis. Stat. §340.01(48r), trailers, semitrailers, all-terrain vehicles, and aircraft, regardless of whether the retailer is a “dealer,” or a “registered dealer” for the item sold. A retailer is a person who holds a Wisconsin seller’s permit or use tax registration certificate issued by the Department to collect and remit sales or use tax on taxable sales made by the person. the retailer should sign the Certificate of Title and give this to the buyer along with a receipt showing the tax paid, and report the tax on the sales and use tax return that it files with the Department. if an individual holds a seller’s permit or use tax registration certificate and sells a motor vehicle or other item that was used personally and not used in the individual’s business, the individual is not responsible to collect tax on the sale. Whether or not a retailer is required to collect and remit county and stadium taxes depends on the type of item sold. (Wisconsin News for Tax Practitioners 12/20/2010(Reporting Sales Tax on Sales of used Motor Vehicles, Boats, Snowmobiles, Recreational Vehicles, Trailers, Semitrailers, All-Terrain Vehicles, and Aircraft), 12/20/2010.)

PROPERTY—Lottery and gaming credit.

The Wisconsin Department of Revenue has issued a publication describing the process for computing the lottery and gaming credit on manufactured and mobile homes which pay monthly municipal permit fees. only manufactured and mobile homes used as primary residences are eligible for the credit. (How to Compute and Distribute Monthly Municipality Permit Fees and Manufactured and Mobile Home Lottery & Gaming Credit for 2011, Wisconsin Dept. of Rev.)

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CEBU CITY, Philippines – Expecting incidents of fire during the new Year celebration and the Sinulog festival, the Cebu City Fire Department has mapped out plans to ensure the immediate deployment of fire trucks during distress calls.

Cebu City Fire Marshal Anderson Comar said fire personnel are barred from taking personal leaves starting last December 15 to prepare for these two events and for possible onsets of fires.

During the new Year’s Eve, Comar said a firetruck will be roving around the city while other trucks will be put on standby in various fire stations and substations within Cebu City for immediate deployment.

Comar said fire personnel are currently equipped with fire fighting attires, helmets, coats, boots, and delta uniforms that are used by fire-penetrating personnel.

The city’s fire personnel have also been placed under constant training to make them ready in answering alarms. (Mars W. Mosqueda, Jr.)

BETTER YIELD SEEN IN 2011

ILOILO, Philippines (PIA) – Provincial Agriculturist Ildefonso Toledo said in a radio interview that production is most likely to be better with the sustaining mild La Niña expected to extend next year.

“With the cooler weather, rice production is seen to grow higher, picking up from good yields this last quarter,” Toledo said.

Toledo said production in September surpassed the 3.5 metric-ton production target per hectare in the province.

He said rice production in the province was “good” despite infestation and drought that hit the province in early 2010.

Toledo added that the good production can also be attributed to the efforts of farmers in planting hybrid rice, which the Provincial Agriculture Office (PAO) advocates as a measure sustaining sufficiency in between cropping.

In Iloilo, two farmers, Patricia Arceta and Mario Puga from the town of Leganes said during a Farmers’ Field Day there that with the more than seven and eight metric tons of hybrid rice they produced, they earned about P44,000 and P54,000 per hectare, respectively.

SAFE TRAVEL DURING HOLIDAYS ASSURED

PALO, Leyte, Philippines – The Department of Public Works and Highways (DPWH) in Eastern Visayas has assured the public of safe and comfortable travel during the holidays.

Engineer Angel Sia Jr., Chief of the Maintenance Division of the DPWH 8 Regional Office here, said the regional office and all the district engineering offices in Leyte and Samar are with a skeletal personnel which will respond to the needs of the travelling public during the holidays.

Sia said such skeletal force has been created in the regional office and the DPWH’s district offices after they got hold of a Department Order issued last December 24, 2010 by DPWH Secretary Rogelio Singson to effect the creation of such force in all DPWH offices during the holiday season.

“we immediately disseminated to all district offices the Secretary’s order to help ensure safe and comfortable travel of the general public here," Sia said.

He said this is the same skeletal force that the regional office and the agency’s district engineering offices creates to respond to problems of the travelling public on the national highway during the Holy Week and all Saints’ and all Souls’ Day in November.

Sia asked the public to report to the nearest DPWH office any problem they may encounter on the road so that the agency’s personnel can immediately come to their aid. He also made an appeal to the public to stop burning used tires or anything on the road during the new Year’s eve revelry to prevent accidents. (Nestor L. Abrematea)

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Used 2002 Haulmark 28′ Edge Tag Trailer

6 Lug Aluminum Wheels on tandem 5200 LB torflex axles.

L Shaped Workbench w/ Overhead Cabinets

110 Volt Light package w/ exterior recessed quartz lights

Rear Swingout Quartz Light

Motorbase plug w/ cord

Finished interior w/ white aluminum wall and ATP floor and ramp.

Has Junior Dragster tie Downs installed near workbench

AM FM Stereo w/ speakers and antennae

2 Spae Wheels & Tires

We have just run this trailer through our shop for the Virginia Safety inspection and replaced the following items:

4 new Backing Plates w/ all new brake hardware.

2 new Drivers Side Tires

This is a used trailer and shows some wear and tear. Selling as is condition.

Asking $9500.00 OBO. can Deliver for a fee.

Call Mike Gardner @ 800 754 4202

Thanks for looking!

Most Pictures were taken in our shop at time of service.

trailers Transporters antennae, safety inspection, speakers

Tom Anderson, a farm business management educator at Riverland Community College in Plainview, Minn., near Rochester, calls the situation in dairyland “severe.” In and around Winona County, a big dairy area, a dozen dairy herds (herds run about 100 to 250 cows) were sold off and dairy operation shut down in the past two months alone, he said. That will be a $10 million economic hit to the region, he estimates.

“How do you get your arms around something so big?” he said. “It is a state of emergency in a lot of ways.”

Hog producers such as Joe Malecek have been caught in the vise grip too.

“Everyone in the hog industry took a big bath,” said Malecek, who has been raising hogs for half a century, the last 20 years on his farm with a twisting creek and woods filled with oak trees above the Minnesota River. He grew Mor-Pork Inc. into a multimillion-dollar operation.

The local bank worked with him in recent years when operating costs rocketed, pork prices tanked and Mor-Pork was losing money by the truckload. His $1.4 million loan was extended several times.

Then it was called in.

The move forced Malecek, 73, to sell all of his 21,000 pigs last year, essentially shutting down the only livelihood he’s ever known. It didn’t help that he had been doing business with the Redwood Falls bank for decades, and used to be on the board.

“They’re my friends, and they kept telling me that ‘we’ve got bank examiners that aren’t pleased with your loan,’” Malecek said.

Driving his van past his cornfields up to a big, gray house with a turret, surrounded by pumpkins, Malecek is quick to point out that he’s not in the poorhouse. When times were better, they moved the grand old farmhouse to this spot overlooking the Minnesota River valley. Then they tricked it out with an elevator, pool and a home theater with overstuffed chairs — finishing it all just before the hog markets soured in 2007, he said.

Malecek said he lost $3 million in 2008 and 2009 combined — though he never technically defaulted on his $1.4 million loan with Minnwest Bank, also in Redwood Falls, because the bank extended it several times before telling him he had to pay up. That was hard to hear from a bank where he once had been a director for eight years.

Even after selling his hogs, he still owed $500,000. Malecek said he hired a bankruptcy attorney and told the bank they’d have to take him to court.

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Switzerland: After forty years of bilateral cooperation, Switzerland closed its cooperation office in Ecuador at the end of June 2010. This closure is based on a decision by the SDC to concentrate its finances on a smaller number of priority countries in order to achieve a greater impact. Ecuador is now a country with a medium income level.

Switezrland’s investments focused mainly on agricultural development in Ecuador. In the area in which the SDC was active, agricultural income has risen by 21 to 50% in the past two decades. In the Nabón canton of the Province of Azuay it has risen by over 100% in the past decade. Better training offers, new infrastructure (e.g. irrigation systems), access to financial services and improved marketing of agricultural produce made this increase in income possible and helped to slow down immigration to the cities. With an additional 15,000 hectares of irrigated land, 16,000 farming families have increased their agricultural yield by about 70%.

Source: sdc.admin.ch/en/Home/News/Close_up?itemID=193842

agricultural Vehicles cooperation office, home news, improved marketing, investments, priority countries

The Dodge Sprinter comes in three models-a passenger van, cargo van and chassis cab. There is also an extended roof option for even more interior space and comfort. Now, you’re probably wondering who in the world needs this funny bread box of a vehicle. It looks bulky and is more expensive than similar vehicles in its class. Well, believe it or not, the Sprinter is for everyone-even you. If you fall into even one of these categories, this van is for you:

If your business is to offer a product or a service to customers, this vehicle may make your life easier. Plumbers, electricians, house painters-you name it, the Sprinter can haul your equipment. The spacious cargo area and tall walls allow for shelving and cabinets to organize work tools.

Or, maybe you deliver things as a business. There’s tons of room for plants, flowers, packages, baked goods and more. Maybe you own a daycare and need safe transportation for the children. This vehicle is equipped with an arsenal of safety features just right for the job.

You look at the cost and think you can’t afford it, but in the end the vehicle pays for itself. It gets better gas mileage than its competitors and handles corners and small roads like a dream. Oh, and all of its parts and pieces are German-made by Mercedes so you know it’s a quality vehicle.

* Club or Organization

The Sprinter is a great investment for any group or organization that needs to transport people or cargo. Churches, retirement homes, little league clubs and more can all benefit from the roomy and comfortable ride. You can safely transport people on field trips or simply providing them a ride to a function.

Ok, not just a parent, but a parent with a large family. The Sprinter comes standard with 12 passenger-seating and there is still room in the back for backpacks and luggage. If you have a large family, you know how expensive it is to travel and this van allows you to do it on the ground in comfort and with great gas mileage. Bring back the days of family vacations and quality time together. There’s even room for the family dog to come along.

If you love hiking, camping, fishing or extreme sports, you can trick out your ride to accommodate all the bulky equipment you’ll need. The roomy interior is just right for surf boards, skis, snowboards, fishing poles and all the other gear you need to enjoy your outdoor lifestyle. Plus, there’s room to bring your friends along too. If you like to camp, you can customize your vehicle and turn it into a mini-RV.

So you see, the Sprinter really does have something for pretty much everyone. If you think it doesn’t, just envision the large cargo area as a blank canvas ready for you to make it your own. You can make it as luxurious or basic as you want. It is easily converted to suit the needs of every owner.

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Ford Motor Company delivered its best-ever quarterly performance during the first quarter, with sales of its joint ventures and wholly-owned entities increasing 84 percent over the same period last year to 153,362 units. The record quarter was fueled by the continued strength of Ford brand passenger cars and commercial vehicles, which achieved robust first quarter growth of 75 percent from the period last year to 88,084 units.

“We are pleased that our continuing momentum helped get 2010 off to such an exceptional beginning,” said Robert Graziano, chairman and CEO of Ford Motor China. “Chinese consumers appreciate the products developed under the ONE Ford plan and our efforts to provide a full product lineup of Ford vehicles that are class-leading in quality, fuel efficiency, safety, styling and drivability.”

Changan Ford Mazda Automobile (CFMA), Ford Motor’s passenger car joint venture in China, also delivered an all-time quarterly performance with sales that surged 89 percent versus the first quarter last year to 108,131units. CFMA’s best-ever quarter benefited from strong sales across its full product lineup.

The continued popularity of Ford Fiesta among China’s young generation helped the nameplate achieve record monthly sales during the quarter. In March, Fiesta sales reached an all-time high of 7,448 units, boosting its total China sales to 66,810 units since it was introduced last year. Fiesta sales were fueled by the March introduction of the new four-door Fiesta 1.3L, further expanding consumer choice for this sporty and stylish car.

Ford Focus also sales delivered strong March sales, increasing 47 percent from the same period last year to 14,793 units. The unwavering popularity of Focus was highlighted earlier this week with celebrations being held in Chonqing to mark the production milestone of 500,000 units. The Ford Mondeo and Ford S-MAX nameplates also achieved solid double-digit growth in the first quarter, with sales that increased by 48 and 56 percent, respectively, versus the same period a year ago.

Sales of Ford Transit rose a dramatic 64 percent on an annual basis during the first quarter to 11,438 units, helping Ford Motor’s commercial vehicle investment in China, Jiangling Motors Corporation (JMC), achieve overall first quarter sales of 41,300 units.

“It’s clear that Chinese consumers truly appreciate the experience that our world-class Ford vehicles and technologies deliver,” added Graziano. “We will be further expanding our Ford offerings by unveiling an impressive array of new products and technologies at the Beijing Auto Show, including the new Ford Edge featuring MyFord TouchTM and the next-generation Ford Focus for the China market.”

Source: ford.com/about-ford/news-announcements/press-releases/press-releases-detail/pr-ford-china-q1-sales-jump-84-32351

Used Vans Direct form Japan

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Q:Please address these handicap parking issues:

1.) I see many people driving with the blue handicap tag still hanging from the window. The tag says not to do that. It is a driving hazard.

2.) What if I park in a handicap space and forget to hang the blue handicap tag? Often it is in view inside the car.

3.) Someone told me the handicap tag is for her husband, but when lots are full, she will use the tag for a handicap space even though she is not handicapped. Please urge consideration.

4.) Where there are signs posted for “expectant mothers and mothers with small children,” is it OK to park there with a handicap tag if none other are available?

5.) When a handicap parking spot says “van accessible,” does that restrict handicapped persons not in a van from parking there (with appropriate tag)? — A reader

Answer: 1.) You are correct. The tag should not be hanging from the rear-view mirror or any other spot while the vehicle is in motion. It could obstruct vision.

2.) I suppose this one is up to ticketing officers. But if they can see the tag, I hope they’d cut you some slack.

3.) Shame on that woman who uses the handicap space when she is not entitled to it. And we wonder why we have an obesity epidemic. When she gets to the Pearly Gates, I hope she finds that someone has stolen her place in line.

4.) Unlike the handicap spots, there is no state law on spots for expectant mothers and those with small children. This is something that is done at the option of the property owner, notes Tom Lambert of the state police. The property owner could have the vehicle towed because it is technically trespassing, he said. “Unless the property owner says it is OK, a handicap tag doesn’t (at my last check) make you pregnant or a parent.”

5.) “Van accessible is merely a notification that the spot is suitable for specially equipped vans,” so that drivers know there will be enough room to get in and out once they are parked there, he said. “It does not restrict the use of the spot by other qualified handicapped vehicles.”

vans Pickups handicap parking, pearly gates, rear view mirror, tom lambert

The Herald reports

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The problem

The best thing that you can ask for, in getting around a city, is a comprehensive underground metro system, where a tube station is at worst 200m away from wherever you might be. There is no city in India that has this. While the Delhi Metro is very impressive, it is still not aiming to intensively criss-cross the city in this fashion (a walk of no more than 200m to the metro station from any point).

The next best thing you can ask for is: well functioning taxis. A good success story in India is the black/yellow taxis of Bombay. They are ubiquitous, can be hailed down on the fly, will charge you by the kilometre, and the meters are not grossly off. I am not aware of any other city in India where taxis work like this. But the quality of vehicles is atrocious, and the customer experience unsatisfactory.

Air-conditioned taxis were tried in Bombay but collapsed into the wrong equilibrium. Customers came to believe that the meters were tampered with, so there were few customers, so the only way to make ends meet for the provider was to tamper with the meters, and so on. Somehow, the law enforcement, which went into ensuring veracity of meters of the traditional black/yellow taxis, did not come about with the blue taxis.

The solution

So it was a big step forward when the Maharashtra government setup a policy framework for corporations to setup a fleet of taxis, as is found in most good cities outside India. These are high quality vehicles. The Transport Department of the Maharashtra government, through its RTOs and the Weights and Measures Department, takes responsibility for ensuring that the meters are not tampered (and this is easily verified by the corporations operating these fleets, thanks to GPS and GPRS). Access through call centres and the Internet makes it easy to call a cab. In addition, as the number of taxis per city builds up, it becomes feasible to just step out into the street and grab one.

The place where I noticed this change the most was at the domestic airport. As a traveler, an incoming flight would bring me to the Bombay airport. I would then walk to a dedicated bay which could hold two taxis at a time, and grab a Meru. This would take me anywhere, with metering by the kilometre, and no fuss. It was just great.

The collapse

This worked so well, it took away business from the traditional black/yellow taxis. There were bays for 20 traditional taxis and 2 Merus at the airport, but customers would line up for the Merus while the traditional taxis stood around without customers. Bombay unfortunately has a trade union of taxi owners. They created a ruckus about this, engaged in a little violence, and pressurised the local government and the airport. In a sensible market economy this should have been no issue. Violence should have been dealt with by the police. Meru’s services should have continued to make progress regardless of what the incumbent felt.

The authorities buckled and Meru was evicted from the airport. That is, the 2-bay which they had earlier been given was taken away. So the traveler could no longer step out of the plane, step out of the terminal and grab a Meru.

To me, these events symbolised the governance problems of India. Here you had a very nice new piece of infrastructure. The incumbent (black/yellow taxis) should have lost market share when the new technology came in, and that creative destruction was taking place just fine. But the incumbent then engaged in hooliganism. The forces of law and order did not work effectively in blocking small-scale violence at the street level. The authorities did not have the spine to think about what was best for the users of the airport. The rule of law was not strong enough for Meru to enforce its rights as a legitimate taxi operator authorised by the government – the 2-bay which had been promised to them was taken away. It was a black mark for the quality of governance in Bombay and in Maharashtra. A very nice initiative that had improved the airport lay in shambles.

I single out Bombay and Maharashtra here because Meru is also operating in a few other cities, and this kind of collapse did not come about in any of those cities.

Resurrection

In recent weeks, Meru has comprehensively solved this problem. Here are the steps that I went through a few days ago:

1. As I was stepping out of the plane, I called 4422-4422
2. At the menu, I punched 5: a hotkey which says that I have just come in at the domestic airport.
3. The call centre employee asked me which airline I had come in from. I named the airline, and they then knew which terminal I was at.
4. Immediately, the call centre employee said: “Your car is number 9152” and hung up.
5. This call was at 00:27 and it lasted all of 37 seconds. (If you don’t have a cell phone, there are telephones inside the terminal where this call can be made).
6. At 00:29 I got an SMS giving me details about the car.
7. At 00:32 the driver called me and said he’s waiting for me.
8. I stepped out of the terminal and the car was waiting to pick me up, alongside the private cars that had come to pick up other travelers.

It was a very impressive use of technology. Through this, in effect, Meru has comprehensively solved the problem of being denied the 2-bay where taxis would be waiting for customers. Through this, they have successfully routed past the impediment of the breakdown of law and order and contract enforcement in Bombay.

Not yet fully plugged in

These new facilities are not yet properly in place ubiquitously.

At the Delhi airport, the airport penalises users of Meru with a charge of Rs.80. The Meru arrangement there is not as frictionless as that in Bombay. And, they use the same rigid zone definitions of the traditional pre-paid taxis, which isn’t relevant in this new setting.

At the international airport in Bombay, there is no access to Meru.

So it seems that a lot has yet to be done to properly integrate good taxi services into urban transport.

Related posts:

1. What if India had a Hong Kong?
2. The Two Great Industries of Bombay
3. The Unique Issue of Auto Drivers in Chennai, India
4. Freedom of Speech in India
5. Two Paths to Good Cities

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Commercial Engineers and Body Builders Company has filed a Draft Red Herring Prospectus (DRHP) with the Securities and Exchange Board of India (SEBI) for an initial public offer (IPO).

The issue consists of a fresh issue by the company aggregating upto Rs 170 crore and an offer for sale of 1,698,430 equity shares by New York Life Investment Management India Fund (FVCI) II LLC and Commercial Automobiles Private Limited.

Its business comprises of manufacturing vehicle bodies for commercial vehicles, refurbishment of wagons and manufacture of components for wagons, coaches and locomotives for the Indian Railways.

Kailash Gupta, Ajay Gupta and NYLIM hold 29.48%, 26.30% and 23.30% stake in the company.

Funds raised by offering fresh issue will be used for capital expenditure for the railway project; prepayment of identified loan facilities and general corporate purposes.

For the period of nine months ended on December 31, 2009, it has reported profit after tax of Rs 10.65 crore on total income of Rs 111.21 crore. It has debt of Rs 47.84 crore on its books till the same period.

The book running lead managers to the issue are ICICI Securities Limited and Edelweiss Capital Limited. Karvy Computershare Private Limited is the registrar to the issue.

Commercial Vehicles body builders, sebi, vehicle bodies

March 16, 2010, 5:31 AM EDT

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The allure of Thailand for Aussies remains strong. Sitting just six hours flight from Perth and eight or so from the East Coast, Thailand boasts great beaches, mountain forests, temples galore, great shopping and some of the best food on earth. Add to that the seedier aspects of prostitution and the famous full moon parties and you have an entertaining mix that will leave some wanting more while others may be happy never to go back.

It’s a common first time destination for backpackers because it’s easy to get around, English is spoken widely and finding good times and mischief is never a problem. There is of course also some pretty nice beaches to sleep off the hangover on or just soak up the sun.

Thailand is hot and humid most of the year. The most comfortable time to visit is during November till March. It rains the least and is not super hot. Thailand’s peak tourist seasons are at this time and during July and August.

The rainy season runs from roughly July to October. Rainy season gets a bad rap; during this time the more popular beaches can be littered with trash after heavy rains. Despite this the rain can be a break from the heat, and the countryside is lush and green. October tends to be the wettest time of year.

April – June and September – October typically see the cheapest room rates and the least amount of tourist traffic. Consider these times if you want the cheapest travel away from the hordes in peak season.

Getting cheap flights from Australia to Thailand

If you are planning to book the popular choice of a few days in Bangkok and five or more in Phuket or Ko Samui, it’s worth looking around for package deals on offer from the major travel agents in Australia. Like Fiji, it’s one of the few destinations where booking this way through an agent can be cheaper than booking on the net. Companies will have allotted rooms and seats on preferred airlines that can be sold very cheaply.

If you are booking yourself don’t always assume Jetstar (which flys into Phuket direct) will always be the cheapest. Thai airways, British airways and even Singapore airlines will have regular specials into Bangkok from Australia. From there you can book yourself on the domestic carriers to any of the islands (see below). From the East Coast fares have recently been as low as $600 return including tax into Bangkok low season (British Airways or Thai).

For students it’s worth checking with STA or Student flights as there are often cheap fares on this route.

The most common route would be to fly into Bangkok, spend a few days and then head out to Phuket or Ko Samui (or both). Expect to pay around $1200 inc tax for all three in low season, while its closer to $2000 inc tax at Christmas (just for flights).

On a backpacking budget allow $30-50 dollars a day in low season. It’s not as cheap as some countries in South East Asia but it’s still great value. For a more comfortable holiday, $100 a day will get you a decent hotel and have you living pretty comfortably.

Try these carriers to get you out of Bangkok and to the popular Islands and other Thailand destinations.

Thai Air Asia – Flies domestic and international routes

Nok Air – Flies Bangkok to Chiang Mai, Hat Yai, Krabi, Trang, Loei, Udon Thani, Phuket and Nakhon Si Thammarat

One Two Go – Budget carrier with similar destination list to Nok Air. Also has offers free snacks on board.

Bangkok Airways – Flying since 1986 Bangkok air is a popular choice that flys to over 20 Asian cities. Great for Bangkok – Phuket – Ko Samui flights. You can book online and their website also offers a few discounts on accommodation.

Destination Air – A small company that offers scenic flights via sea plane and day trips around Phuket and surrounding islands like Ko Pi Pi. Minimum passenger requirements apply.

Getting into Bangkok Central from Suvarnabhumi airport/what happens when I get to the airport in Bangkok?

Soon after arriving it’s easy to change some Aussie dollars to the local currency or use an ATM (for the best rates).

As soon as you leave customs you will probably be set on by locals offering you a taxi into town. Keep cool and ignore these touts as the shuttle bus into the city costs a poultry $9.00AUD and runs from 0430 till 0030. A taxi will be more expensive. Just walk outside and look for the signs for the shuttle bus, it’s easy.

Most travellers will be staying on or near the famous Khaosan road, just tell the bus guy that’s where your headed. If you are arriving outside of the shuttle bus operating times (and many flights from Oz will) it’s still easy to get a taxi. Make sure the driver turns the meter on; it starts at about 35B. Get out of the cab if they won’t turn the metre on. Be firm about this – as elsewhere it’s a common scam for cabbies to make up the price on arrival. You will have to pay the motor toll if you travel into the city by taxi – so you will be asked for a small amount of extra cash on the way. The cost of a taxi should be no more than $12 or so Aussie dollars into the city. The airport is about 30km or 45mins by road from the centre of town.

If you consider booking a transfer in Australia it’s around $40 dollars Aussie one way, so it’s much easier and cheaper just to get on the shuttle bus when you arrive. If you arrive late then a taxi is still cheaper than booking a transfer in Australia.

If you’re staying in Khaosan Road: After getting off shuttle bus or taxi on Kao Son road, walk to the end of the road where the Monastery (Wat) is, there’s a police station off to the right, walk that way, cross the street and go down the red bricked road named Soi Rambuttri (the monastery will now be on your left). This area is far quieter than on the main drag.

Khao san Road accommodation options

In Bangkok Ko Shan road is usually the first port of call for most travellers, usually travellers on a budget. In recent times more comfortable hotels seem to be springing up all over the place. Outside of peak times it’s easy enough to just show up in this small area and book a place – though in busier times or if you don’t want to wing it booking in advance is easy enough.

The Viengtai hotel is a popular choice for young Aussies. Expect to pay around $10-30 a night.

Rambuttri Inn (15-20AUD) is a popular and comfortable place with a pool.

MyHouse Guesthouse-($10AUD) One of the better cheapies that’s nice and quiet by Bangkok standards.

With any guesthouse in this area make sure you check the rooms first, but most will be fine for how cheap they are.

For more comfortable digs most of the big name hotels are represented in Bangkok. If you have the cash the city’s most famous hotel, the Oriental is the place to be. If you can’t afford that the Royal Orchid Sheraton just down the river has great views at a much cheaper price.

Other areas of Bangkok are just as good to stay; check out Chinatown and the Sukhumvit road area.

Khaosan Road is good for first time travellers to go out or do some shopping and the best place to arrange other travel service like visas and train tickets.

Getting around Thailand

Rail/Bus

Thailand has fantastic trains and buses which are cheap, fast and easy to use. You can buy tickets from numerous local travel agents, though it’s cheaper and not difficult to buy yourself at the bus or train station. The cheapest option to get around is on the ‘fan’ buses for short or medium journeys – just leave early in the morning to avoid the worst of the heat. The cheapest rail option is third class, which can take a bit longer than the more expensive AC buses but are a fun way to get around.

Phuket

This Island of half a million people is the most visited in Thailand. It’s well serviced by flights from around Asia and has a great mix of accommodation to choose from. Staying in the heart of Phuket town on the beach will be expensive, while staying a few blocks back or 15 minutes down the road in Karon beach are the cheaper options. This is the area from which you can easily visit islands such as Ko Pi Pi (from the movie The Beach).

Ko Samui

Once a purely budget destination Ko Samui is now a fully fledged resort island. All the major hotels are here, with expensive accommodation the norm. For a budget beach holiday Phuket or Khao Lak, an hour north, are the better bets. Most Aussies will come to Ko Samui on their way over to Ko Panyang for the famous full moon parties. Click the link below for a full page on how to get there and the run down on these popular and always loose nights out. The parties are fairly commercialised these days, but still worth the trip.

There’s heaps more to Thailand than just Bangkok, Phuket and Ko Samui. It’s easy to get around so with a little time checking out places such as Khao Sok national park, Ko Chang and the Similan islands will get you away from the masses. Avoid the southern mainland town of Pattaya; package tourists, pimps, members of paedophiles san frontiers: not nice.

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FREE Classifieds » Automotive » Commercial & Industrial Vehicles

Heavy Duty Trucks – Used 1999 International 9300 Eagle Heavy Duty Truck For Sale On BestTruckCenter.Com

Date added Monday, 22 March 2010

Different type of Used Heavy Duty trucks and Trailers for sale on BestTruckCenter.Com by Heavy Trucks and Trailer Traders across USA.International Dump Truck Specifications : Stock Number : UHW2145 Condition : USEDYear: 1999 Manufacturer: InternationalModel: 9300 Eagle Price: US $69, 900Engine Type: 430/500 Engine Specs: DetroitMileage : 649, 493 Check for Over Drive: YesTransmission : 10 Spd Horsepower : 500Suspension : 4 Bag Air Ride Ratio : 3.58Tires : NA Wheels : NAWheelbase : 250″ Number of Rear Axles : TriFront Axle Lbs : NA Rear Axle Lbs : NAVIN : XC021216 Width : NAQuantity : NA Cab : NASleeper Size : NA Number Cars : NA

Location: Mankato, Minnesota

Address: Heavy Duty Dump Truck Dealer Information:Contact: Westman FL/River Valley-MankatoSalesTruck/Trailer is located in:Mankato, MinnesotaPhone: (800)625-4118Fax: (507)625-4127

Price: 69900 USD

Phone: (800)625-4118

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Pepper is a 2-year-old longhair black cat who likes to slink around people’s feet and loves to play.

Because of a heart condition, Pepper has no “forever” home. Thanks to Stray Pets in Need, Pepper has a place to stay besides a foster home or Kitty City at Pet World on Route 9.

Pepper, and several other sick or pregnant cats, now live in SPIN’s new transition home near the Natick-Wellesley line on Route 9 (privacy forbids the listing of the exact address). It’s also the home of Sue Webb, the founder of SPIN and the animal control officer for the area.

“We had been looking for years and years” to find a home, said Webb. Several years ago, SPIN occupied a space at the Natick Animal Clinic on West Central Street, but had to move when the clinic expanded. The organization searched and fundraised, and found several possibilities, but zoning issues, size, cost … the possibilities were crossed off until last summer, when a house came on the market.

“It was zoned commercial 2 … we bought it in August 2009 and moved in September,” said Webb.

The house serves as a transition shelter; there are no adoptions here (that’s over at Kitty City). Volunteers run the shelter, making sure the cats are fed and medicated (when needed), the cages are cleaned, and information on the animals’ well-being recorded. There’s even a list that keeps tabs on the tabbies that have been adopted.

There is still much of the house here; there is a living room, kitchen, bathroom, office space, even a bedroom for Webb. There’s also a storeroom for cages and litter boxes; a caged-in area for feral cats; a room for momma cats and their litters; and a room for cats on the mend.

Once these cats are given a clean bill of health, they can be sent to Kitty City for adoption.

The home itself needs some help. Webb said they could use some helping hands for several projects, including sealing cracks in the foundation; repair holes in the siding; caulk/fill space along the basement door; sand and seal decking; and more.

SPIN is planning several events in spring and early summer, including a yard sale on June 5 and a crafts fair at Pet World on June. 19. SPIN will also be at the Tots and Tails on Trails in Wellesley on May 22.

For information on SPIN’s services and needs, visit straypetsinneed.info, or call 781-235-1218.

Notes: The Center for Arts in Natick was packed on March 25 as the Natick Education Foundation presented its annual Shining Light Awards. The Natick Community Organic Farm (Community Business Award), Kathleen KC Browne (Educator Award) and Susan Wornick (Harriet F. Siegel Award) received the honors, and the spotlight also shone on several Natick school groups, including the fourth-grade rhythm ostinato from Brown Elementary School and the high school speech team. The foundation also announced that the pink flamingoes have returned to flock the town, and there’s plenty of room for teams in the annual Spelling Bee on May 12. For information, visit natickedfoundation.org; for the Spelling Bee, contact Bill McGinley at or 508-655-3344, ext. 3950. … St. Paul’s Episcopal Church conducted its annual Palm Sunday procession from the Common the church, with “Jesus” and a pony leading the way. “Jesus” was played by two different boys (for the 9 and 11 a.m. services), while the pony was Willie Joe, a 14-year-old fella from the Ridge Valley Stables in Grafton. In between services, the kids got to ride Willie Joe around the parking lot.

The first weekend of April also marks Easter celebrations.

· On April 2, Good Friday, local congregations will conduct their annual Stations of the Cross on the Common beginning at noon.

· The Recreation and Parks Department will conduct its annual “Fun with the Bunny” and Flashlight Easter Egg Hunt on April 3. “Fun with the Bunny” is for children age 3 through kindergarten, and takes place at the Cole Center on Boden Lane starting at 4 p.m. Admission is $2 at the door, which includes entertainment, goodies and a chance to meet the big bun-bun. For the slightly older set, grades one-four, there’s the Flashlight Easter Egg Hunt at the high school football field starting at 7:45 p.m. Admission is $2 at the gate. Children should bring their own flashlight and basket or bag, and be able to do the hunt on their own. No adults will be allowed on the field during the event. For those not familiar with the event — before it begins, staffers scatter plastic eggs on two areas of the field. These eggs have numbers on them; the young hunters receive a specific number at registration, then search for “their eggs,” one in each spot on the field. Once they find the eggs, the kids turn them over to the staffers for a bag of treats. For information, call 508-647-6530 or visit natickma.gov/recreation.

· This Monday, April 5, is the first day you can head to the Board of Health office, East Central Street, weekdays from 8 a.m.-5 p.m., and purchase a ticket for the 24th annual Household Hazardous Waste Collection Day. That event will take place May 15 from 9 a.m.-noon at the Senior Center parking lot. Tickets are $5 per car, with a limit of 300 cars. You can also pick up a list of what will be accepted. For information, contact the Board of Health at 508-647-6460.

Gary Paulsen, author of “The Winter Room,” “Hatchet” and “Dogsong,” will speak at Wilson Middle School, Rutledge Road, on April 6 at 6 p.m. (doors open at 5 p.m.) The event is free and open to the public, and is co-sponsored by Morse Institute Library and Wellesley Booksmith. Paulsen will talk about his new novels, “Woods Runner” and “Lawn Boy Returns.” For information, call the Wellesley Booksmith at 781-431-1160 or visit wellesleybooksmith.com.

The Democratic candidates for the state Senate election, state Rep. Lida Harkins and Dr. Peter Smulowitz, will debate on April 6 at 7 p.m. at the Morse Institute Library, 14 East Central St. The debate will be sponsored by the Natick Democratic Town Committee and moderated by Rick Holmes, editorial page editor of the MetroWest Daily News. Suggested questions may be submitted at the debate, or through the Natick Democratic Town Committee Web site at NatickDemocrats.org.

The following events have to do with the American Cancer Society Relay for Life of Natick, Framingham and Sherborn:

· The next Relay meeting is scheduled for April 8 at the American Cancer Society office at 30 Speen St., Framingham. For information, call Nancy Prevost, American Cancer Society, at 781-314-2668, or visit relayforlife.org/natickma.

· Team Friends for a Cure and Team Sea Side will present a “Party for Life,” in memory of those who lost their battle with cancer, on April 9 at 6 p.m. at the AMVETS, 55 Prime Park Way. Cost is $10. Entertainment by Joey the DJ and Jozeph the Magician. There will also be food, cash bar and raffles. For information, contact Kathy Demko at .

· A Bingo fundraiser will be held April 10 at the Natick Elks, 95 Speen St. Doors open at 5 p.m., Bingo starts at 6:45 p.m. (minimum age for Bingo is 18). There will also be a happy hour, raffles, games and food. Proceeds benefit the American Cancer Society Relay for Life of Natick, Framingham and Sherborn.

· The fifth annual Fashion Show and Brunch will be held April 11 at 11 a.m. at the Crowne Plaza Hotel, Route 9, Natick. Tickets are $60. Gail Huff of WCVB-TV will be the emcee. For more information, contact .

… The Golden Tones Senior Chorus and the Midlife Crisis Band will blend their musical styles during an afternoon FUNraiser for the Golden Tones on April 11 from 2-5 p.m. at the Sandy Burr Country Club in Wayland. The event will include Wayland’s most danceable tunes, live and silent auctions, a door prize, a raffle for a wonderful Bose Acoustic Wave Music System II, a cash bar, and a plethora of homemade refreshments. For more details on the event, raffle, sponsors, and auction items, visit goldentones.org. To reserve tickets for an afternoon of singing, dancing, bidding, and refreshments, call 508-358-7962. The event admission price is a $25 tax-deductible donation. … A “preseason” walking tour of historic Natick Center will take place April 17. Meet at the Gazebo at the Common at 10 a.m.; your guide (me) will present lots of tidbits about the history of this part of town (including some colonial and pre-Marathon stuff). It’s free. … The Recreation and Parks Department has announced that space is still available in the Camp Woodtrail summer programs for children in grades one-eight. For information, call 508-647-6530 or visit natickma.gov/recreation. … The Natick Women’s Club will hold its annual Card Party on April 23 at the Fisk United Methodist Church on Walnut Street. A mini-luncheon will begin at noon, followed by an afternoon of cards and games. The fee is $8, with proceeds to benefit the club’s scholarship fund. Lucky ticket-holders will be eligible to win prizes. Women and men are invited. Call Augie Chase at 508-653-1139 to reserve a spot. … Rain has definitely become a four-letter word. … Happy Easter, everyone.

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