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Rajmal Multanmal and Company and anr. Vs. Commercial Tax Officer and o ...

Court : Andhra Pradesh

Subject : Sales Tax

Reported in : [1976]37STC252(AP)

Advocate for Respondent : D.V. Sastry, the Government Pleader for Commercial Taxes

S. Obul Reddi, C.J. 1. The main question raised in these two cases by Mr. Dasaratharama Reddi, the learned Counsel for the petitioner, is that the Deputy Commissioner exercised his revisional jurisdiction beyond the period specified...

Board of Trustees of the Visakhapatnam Port Trust Vs. Commercial Tax O ...

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : (1977)6CTR(AP)200

B. J. Divan, C.J. - The same question arises fir determination in each of these matters. The petitioner in each of these writ petitions is the Board of Trustees of the Visakhapatnam Port Trust. The main...

The State of Andhra Pradesh Vs. Parasu Kuppuswamy Chetty and Sons

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 1(2), 2, 2(1), 3, 4, 5, 5(1), 6, 7, 7(1), 8, 9, 9(2), 10, 11, 14, 16, 17, 20, 20(2) and 30; Central Sales Tax Act, 1956 - Sections 2, 6(1A), 8, 9 and 9(2)

Reported in : [1981]48STC1(AP)

ORDERObul Reddi, C.J. 1. We are of the opinion that these four tax revision cases should be referred to a Full Bench of three Judges. Mr. D. V. Sastri, the learned counsel appearing for the State...

Board of Trustees of the Visakhapatnam Port Trust Vs. Commercial Tax O ...

Court : Andhra Pradesh

Subject : Sales Tax

Reported in : [1979]43STC36(AP)

Advocate for Respondent : The Government Pleader for Commercial Taxes

B.J. Divan, C.J.1. The same question arises for determination in each of these matters. The petitioner in each of these writ petitions is the Board of Trustees of the Visakhapatnam Port Trust. The main question which...

J.V. Seshaiah and Sons and ors. Vs. the State of Andhra Pradesh and or ...

Court : Andhra Pradesh

Subject : Sales Tax

Reported in : [1971]28STC614(AP)

Advocate for Respondent : D.V. Sastry, Government Pleader

Ramachandra Raju, J. 1. The petitioners who are 33 in number are oil-millers in Kurnool District. The writ was filed against the State of Andhra Pradesh and the Commercial Tax Officers of Kurnool, Adoni and Nandyal....

State of Andhra Pradesh Vs. Hindustan Shipyard Ltd.

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : (1977)6CTR(AP)0031B

Advocate for Respondent : Mr. W. V. V. Sundara Rao

Obul Reddy, C.J. - These two revisions preferred by the petitioners, the State of Andhra Pradesh, arise out of the order of the Sales Tax Appellate Tribunal allowing the two appeals, T. A. Nos. 94 and...

The State of Andhra Pradesh Vs. Hindustan Shipyard Limited

Court : Andhra Pradesh

Subject : Sales Tax

Reported in : [1976]38STC515(AP)

Advocate for Respondent : W.V.V. Sundara Rao, Adv.

S. Obul Reddi, C.J.1. These two revisions preferred by the petitioners, the State of Andhra Pradesh, arise out of the order of the Sales Tax Appellate Tribunal allowing the two appeals, T.A. Nos. 94 and 95...

P. Krishna Rao and ors. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Andhra Pradesh General Sales Tax Act - Sections 11(1)

Reported in : [1978]112ITR26(AP); [1978]41STC227(AP)

Advocate for Respondent : P. Rama Rao, Adv.

Muktadar, J.1. These referred cases are being disposed of by this common judgment as the question of law involved in them are similar.2. In R.C. No. 1/75 the Income-tax Appellate Tribunal formulated the following two questions...

Narayan Venkat and Co. Vs. State of Andhra Pradesh.

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : (1978)7CTR(AP)127

Advocate for Respondent : Mr. D. V. Sastry

S. Obul Reddi, C.J. - The facts leading to these two tax Revision Cases are these :-The assessee, a firm known as M/s. 'Narayan Venkat & Company', is a waste-paper dealer. The dispute turnover of Rs....

Narayan Venkat and Co. Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 5(1), 8 and 22; Central Sales Tax Act; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Central Excise Act

Reported in : 1988(33)ELT327(AP)

Advocate for Respondent : D.V. Sastry, Commercial Taxes

S. Obul Reddy, C.J.1. The facts leading to these two tax revision cases are these : The assessee, a firm known as 'M/s. Narayan Venkat & Company' is a waste-paper dealer. The disputed turnover of Rs....