M/S.Krishnapatnam Port Company L Vs. The Govt. of a.P., Rep. Byits Principal

Decided On : Dec-03-2014

Court : Andhra Pradesh

LAW: Section 22(2, Section 22(4, the AP VAT Act, Section 22(3, Section 22(3).there, the A.P.VAT Act, Section 15(1, Section 4(7, Section 22(4, Section 22(3, Section 22(4, Section 22(3, Section 22(4, Section 22(3, Section 22(4, Section 22(4, Section 22(3, Section 22(4, Section 2(2, Section 22(4, the Concession Agreement, the A.P.VAT Act, the A.P.VAT Act, the APGST Act, Section 15, the APGST Act, Section 2(h, Section 2(s, Section 9, the APGST Act, the APGST Act, Section 80, the APGST Act, the A.P.VAT Act, Section 69(1, Section 15(1, Section 15(3).applications, the A.P.VAT Act, the APGST Act, Section 9(1, the APGST Act, Section 15(1).clause 2.3, the APGST Act, the APGST Act, Section 22(3, Section 15(1, the A.P.VAT Act, Section 15(1, the A.P.VAT Act, Section 15(1, Section 15(1, Section 195(2, Section 195, Section 195, Section 195(2, Section 195, Section 195(1).and, Section 22(3, the Companies Act, the A.P.VAT Act, the A.P.VAT Act, the AP VAT Act, the APGST Act, Section 22(3, the Companies Act, Section 22(3).to, Section 22, Section 22(3, the Auditors Report, the Auditors Report, the Auditors Report, the APGST Act, Section 15(1, the AP VAT Act, Section 22(3, Section 15(1, Section 22(3, the A.P.VAT Act, the APGST Act, Article 14, the A.P.VAT Act

ORG: RANGANATHAN, Krishnapatnam Port Company Ltd., A.P., CT).Hyderabad & Ors, Learned Senior Counsel for Sr, Learned Special Standing Counsel, RANGANATHAN, Krishnapatnam Port Company Ltd, the Andhra Pradesh Value Added Tax Act, the Krishnapatnam Deep Water Port, the State of Andhra Pradesh, the State of Andhra Pradesh, Roads and Buildings Department, inter alia, State, the State of Andhra Pradesh, VAT, the Supreme Court, Vadilal Chemicals Ltd, State of Andhra Pradesh, No.193, Court, M/S.Navayuga Engineering Company Limited, EPC, Rs.116,44,35,116/-, Government, EPC, KPCL, the A.P.Infrastructure Development Enabling Act, State, the State Government, No.609, RA, RA, Court, TDS, TDS, NECL, TDS, AP, the State Government, No.609, AP, GO, GO, the State Government, G.O, G.O, Rs.61.01, TDS, TDS, Chartered Accountants, TDS, TDS, NECL, TDS, TDS, TDS, the Writ Petition, RA, TDS, RA, Court, Government, Government, Court, TDS, R.A.bills, TDS, the Commercial Tax Department, TDS, TDS, No.609, TDS, NECL, TDS, Learned Senior Counsel, Learned Counsel, Learned Special Standing Counsel, Learned Senior Counsel, KPCL, the State of Andhra Pradesh, TDS, TDS, No.609, TDS, the State Government, NECL, the Commercial Taxes Department, TDS, the Commercial Tax Department, No.609, TDS, the Commercial Taxes Department, the Government of Andhra Pradesh, Government of Andhra Pradesh, Government of Andhra Pradesh, KPCL, the State of Andhra Pradesh, Learned Special Standing Counsel, AP, No.609, AP, AP, No.609, AP, TDS, AP, TDS, Learned Special Standing Counsel, Ltd.v, The State of Punjab, GE India Technology, Income- Tax, AP, KPCL, No.609, No.609, GE India Technology, TDS, NECL, AP, KPCL, TDS, the State Government, The Andhra Pradesh Infrastructure Development Enabling Act, APGST, State, State, the State of Andhra Pradesh, the State Government, the Government Agency, the Government Agency, State, Government, State, Government, the State Government, Revised Concession, Learned Senior Counsel, Titaghur Paper Mills Co.LTD, the Government of Andhra Pradesh, AP, Concessionaire, Krishnapatnam, Taxes, Government Authority, the State Government, APGST, AP, AP, AP, Government, AP, the State Government, Government, Government, the State Government, AP, AP, GoAP, AP, AP, AP, Taxes, Agreement, Reliance, KPCL, AP, No.609, Court, NECL, Learned Senior Counsel, the Supreme Court, GE India Technology, Sections of Chapter XVII, TDS, Department, Government, NECL, Government, Reliance, GE India Technology Centre, the Income Tax, the Supreme Court, State, NECL, AP, the Supreme Court, A.V.Fernandez, NECL, VAT, Government, TDS, Learned Senior Counsel, CWIP, Works Contract Tax TDS, NECL, NECL, NECL A/c, the Works Contract Tax TDS, the Income Tax TDS, TDS, TDS, Learned Special Standing Counsel, TDS, KPCL, TDS, Auditors, TDS, AP, TDS, Rs.6101.04, KPCL, Statements, Works Contract Account, Income Tax TDS, the State Government, the AP VAT Rules, VAT Dealer, VAT, TIN, the State Government, TDS, EPC, EPC, The Chartered Accountant, EPC, TDS, EPC, KPCL, EPC, NECL, Vouche, Debit Credit, TDS Payable Works Contract Tax, TDS Payable Works Contract Tax, Phase-II, TDS Payable Works Contract Tax, TDS Payable Works Contract Tax, Phase-II, Journal, TDS Payable Works Contract Tax, Phase-II, 44,20,45,810.00 Similar, Suffice, KPCL, RA, KPCL, RA, TDS, VAT, Customs, TDS, AP, TDS, AP, Rs.6101.04, WCT, TDS, Auditors, KPCL, KPCL, WCT, TDS, TDS, TDS, KPCL, KPCL, TDS, TDS, TDS, Learned Senior Counsel, KPCL, State, the State of Andhra Pradesh, TDS, State, Vadilal Chemicals, APGST, AP, CT-II, Krishnapatnam Port Ltd, M/S.Krishnapatnam Port Company Ltd, Krishnapatnam Port Ltd, Krishnapatnam Port Company Limited, NECL, the Krishnapatnam Port Project, No.609, Court, Learned Senior Counsel, NECL, KPCL, TDS, NECL, Government, NECL, AP, AP, Learned Senior Counsel, the Writ Petition, TDS, KPCL, Government, NECL, AP, NECL, No.609, AP, Rao Shiv Bahadur Singh v. State, Gujarat Urja Vikas Nigam Limited, Essar Power Limited, No.609, NECL, No.609, TDS, TDS, No.609, NECL, Learned Senior Counsel, GoAP, KPCL, Learned Senior Counsel, KPCL, the Krishnapatnam Port Project, Trading v. Union of India, Government, Court, Godfrey Philips India Ltd.v, Union of India, U.P., Government, AP, Government, National Buildings Construction Corpn.v, Court, Union of India, Hindustan Development Corpn, Learned Special Standing Counsel, Court, Court, Court, Court, Court, District Collector, Vizianagaram Social Welfare Residential School Society, Vizianagaram, Union of India, Maharashtra v. Ravi Prakash Babulalsing Parmar, Himadri Chemicals Industries Ltd.v, Coal Tar Refining Company, Court, Court, the Writ Petition, KPCL, KPCL, RA, Court, W.P.M.P.No.43132, Court, RANGANATHAN

DATE: 2013 03-12-2014 M, 2005, 1967, 2010, 1985, 2005, 1 SCC6048, 2014, 1999, 2001, 2008, 4) SCC75516, 1995, 1976, 1979, 1990, 1998, 1993, 2012, 1990, 1995, 2004, 2007, 2009, 2010, 1994, 2005, 50 years, 2005, 2013, September, 2007 to March, 2013, annual, 2001, 2001, 29.05.2006, the 1st, annual, 2012-13, 29.05.2006, March, 2006, April, 2010, 30 days, annual, the year 2011-12, 24.09.2013, 18.10.2013, annual, the years 2009- 10, 2010-11, 2011-12, the year ending 31.03.2013, 2013, 19.11.2013,, the 1st, annual, 12.09.2013, 30.11.2013, 08.1.2013, 29.05.2006, fifteen days, September, 2007 to March, 2013, fifteen days, the tax period September, 2007 to March, 2013, April, 2010, September, 2007 to March, 2008, 2008-09, 2009-10, 29.05.2006, 2011-12, 2013, 31.03.2010, 29.05.2006, 2013, 2013, 2005, 2001, 2001, 2001, 1469, 2005, 04.01.1997, the expiry of, 30 years, 20 years, 2005, 01.04.2005, 1957, any day, earlier or later date, a period of, six months, 29.05.2006, 2013, 2010-11, 2010-11, Annual, the year 2009-10, the years 2010-11, the year 2011- 12, the years 2009-10, 2010-2011, 2011- 2012, the years 2009-2010, 2010-11, 2011-12, 1956, 2005, 15 days, the end of the month, 1)(a, fifteen days, the 20th of the month, the month, 15 days of the date, 12.09.2013, September, 2007, March, 2013, 12.09.2013, annual, annual, the year ending 31.03.2013, 77,62,35,409.00 30-12- 2009, the years 2010-11, 2011-12, the three years 2009-10 to 2011-12, annual, three yeaRs, the year 2009-10, the year, 31st March, 2010, more than six months, the year 2010- 11, the year 2011-12, the years 2009-10, 2010-11, 2011-12, 2012-13, annual, Annual, 12.09.2013, Sept, 07, 2008-09 2009-10, 2010-11 2011-12, 2012-13, 110,635,978, Ninety Eight, 12.09.2013 Tax, Sept, 07, 2008-09 2009-10, 2010-11 2011-12, 2012-13, 167,173,373, 12.09.2013, September, 2007, March, 2008, years 2008-09 to 2011- 12, the year 2012-13, 29.05.2006, the month of March, 2006, April, 2010, (30) days, 2007-08, 2010, 2010-11, 29.05.2006, 29.05.2006, March, 2006, April, 2010, March, 2006, 29.05.2006, 2007-08, April, 2010, 29.05.2006, April, 2010, annual, Para 13, 2013, 2013, three weeks

GPE: Koudinya, NECL, NECL, NECL, NECL, NECL, NECL, India, NECL, Koudinya, NECL, NECL, NECL, Halsbury, NECL, NECL, NECL, NECL, India, India, NECL, NECL, NECL, The State of Kerala, Bihar, NECL, NECL, NECL, NECL, NECL, NECL, NECL, NECL, NECL, NECL, NECL, NECL, NECL, NECL, NECL, NECL, NECL, NECL, NECL, Babaria, Gujarat, Karnataka, NECL, NECL, NECL, M.P.Sugar Mills, GoAP, M.Bhaskaran, Bihar, NECL, NECL, NECL, NECL

PERSON: P. Balaji Varma, SCC6622, SCC43024, Ramesh Ranganathan, Rs.116.22 Crores, Rs.108.52 Crores, Rs.143 Crores, Rs.50.00 Crores, Rs.92.98 Crores, Rs.92.98 Crores, A. Panduranga Rao, P. Balaji Varma, Rs.11,06,35,978/-, Rs.6,72,95,180/-, P. Balaji Varma, Law, Law, No.609, P. Balaji Varma, Schedule III, Schedule, Schedule, Schedule, Schedule, Orissa, Law, KPCL, KPCL, Gazette, Law, KPCL, KPCL, Cotton Mills Ltd.2, Cotton Mills Ltd.2, Horilram Ltd.v, P. Balaji Varma, Form VAT501, Works, 2,83,43,440.00 Cr, 1,65,15,647.00 Cr 3,30,31,294.00, 1,17,99,216.00 Cr 2,35,98,432.00, GoAP, S. Ravi, Taylor, Taylor, Nazir Ahmed v. King, Vindhya Pradesh, Singhara Singh, Chandra Kishore Jha v. Mahavir Prasad, Dhananjaya Reddy v. State, Ram Kumar, Kasinka Trading16, Kasinka Trading16).As, Quin, S. Raghunathan, S. Raghunathan21).As, P. Balaji Varma, A. Shanmugam v., Ariya Kshatriya, Rajakula Vamsathu, Sundari Devi, Kendriya Vidyalaya, Girdharilal Yadav, Mohammed Ibrahim v. State of, Meghmala, S.P.Chengalvaraya Naidu (Dead, Order

CARDINAL: 1, 142, 2, 20, 3, 327, 4, 60, 3, 1875, 1, 8) SCC26614, 4, 1, 3, 2, 64, 7, 3, 6, 3 SCC65525, 4, 6, 1, 8 SCC75130, 8, 1, 17.09.2004, 1.1, 3.16, 12.09.2013, 23.09.2013, 17.09.2004, 11, 4, 3.16, 15.07.2013, 17.08.2013, 12.09.2013, 24.09.2013, 50, 3.16, 24.11.2010, Rs.92.98, 24.09.2013, two, 17.09.2004, 3.16, 17.09.2004, 3.16, 17.09.2004, 18.08.2013, 17.09.2004, 2.3, 2.3, 2.3, 2.3, 3.16, 2.3, 13.2, 13.3, 3.16, 3.16, 20.08.2001, 3.16(a)(i, one, one, 602).The, 17.09.2004, 1.2, 2.1, 2.5, 2.6, 2.7, 3.3, 2.44, 13.2, 2.3, 2.3(a).Under, 2.3, 2.3, 2.3, 3.16, 13.2, 13.2, 13.3, 3.16, one, 1956).is, 3.16, one, three, 23.09.2013, 12.09.2013).shows, 18, 18(1)(bc, 18(1)(bd, 18(2, 18(4, 23.09.2013, two, 23.09.2013, 28.11.2013, tabular, tabular, 1,54,65,330.00, 58,99,60,800.00, tabular, tabular, 23.09.2013, 12.09.2013).The, 166,379,337 290,129,018, 240,955,280, 166,379,337, 179,494,040, 337,150,513, 273,436,394, 240,955,280, 31,121,972 - 45,865,680, 76,987,652, 167,173,373, 242,314,422, 240,955,280, One hundred sixteen, four, 23.09.2013, one, one, 3.16(a)(i, 1).The, 29.05.2006, 11, 12, 16, 3, 3, 6, 15, Rs.75,000/-

NORP: STC76(SC, Indian, Indian, Indian, Indian

PRODUCT: SCC54018, Krishnapatnam, Form 501A, Form 501A, 82,57,82,360.00, 38,66,33,250.00, 36,34,35,255.00 5-2-2010, 47,02,61,500.00, 404,445,693 58,657,970 1,431,081,095, 83,063,846 73,903,600 67,295,180 501,277.941, 404,145,693 79,188,260 1,241,422,818, 358,380,013 79,188,260 1,164,435,166

ORDINAL: 3rd, 3rd, 3rd, 3rd, 3rd, 3rd, 3rd, 3rd, 3rd, 3rd, 3rd, 3rd, 3rd, 3rd, 3rd, 3rd, 3rd, 2nd, 1st, 3rd, 3rd, 1st, 3rd, 1st, 1st, 3rd, 3rd, 1st, first, Third, 3rd, 3rd, second, second, first, 3rd, 3rd, 3rd

EVENT: Phase-II, Clause 3.16, Phase II, Phase II, Phase II, 55,45,63,152.00 05-02- 2010

FAC: this Writ Petition, the Krishnapatnam Port, the Krishnapatnam Port, the Krishnapatnam Port, Krishnapatnam Port, Krishnapatnam Port, the Krishnapatnam Port, the Krishnapatnam Port

LOC: the east coast, Port, New South Wales20

WORK_OF_ART: Fourth Edition, Volume 12, Tax Laws and Regulations, this Writ Petition

PERCENT: 4%, 2%/5%, 2.5%

MONEY: 76,423,818