Andhra Pradesh Court February 1956 Judgments
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In Re: K. Papaiah and ors.
Court: Andhra Pradesh
Decided on: Feb-08-1956
Reported in: 1956CriLJ1279
Umamaheswaram, J.1. These two appeals are directed against the judgments of the Sessions Judge and the Assistant Sessions Judge, Krishna in Sessions Case Nos. 41 of 54 and 6 of 1955 respectively. Accused 1 to 7 are the appellants in Criminal Appeal 51 of 55 and accused 1 and 4 are appellants in Criminal Appeal 149 of 55. The appellants in Criminal Appeal 51 of 55 and one S. Venkayva, accused 8 in S. C. 6 of 55 were jointly committed for offences under Sections 148, 302, 436 and 201, I.P.C. before the Sessions Judge, Krishna.But the Sessions Judge, Krishna separated the case against all the accused under Sections 436 and 201, I.P.C. from the case against accused 1 to 7 under Sections 148 and 302, I.P.C. as mentioned in paragraph 3 of the judgment and following the decision of the Full Bench of the Madras High Court in - 'Narayana Bhatta v. King' 1948 Mad WN Cr 113 : AIR 1949 Mad 9 (A). The case which was so separated was tried by the Sessions Judge as S. C. No. 6 of 55.2. We shall proce...
S.R.V.G. Press Company Vs. Commissioner of Excess Profits Tax
Court: Andhra Pradesh
Decided on: Feb-02-1956
Reported in: [1956]30ITR583(AP)
Viswanatha Sastri, J.1. The question referred for decision is as follows 'Whether there are materials for the Tribunal to hold that the aforesaid sales tax payments of Rs. 30, 221 were unreasonable and unnecessary having due regard to the requirements of the business and not consequently deductible under rule 12 of Schedule I of the Excess Profits Tax Act?'2. The assessee is a registered firm carrying on business in the manufacture and sale of groundnut oil. The groundnuts and kernels are bought and crushed into oil and the oil is then sold. The assessee was assessed to sales tax on the purchase of groundnuts and kernel used for the manufacture of oil and also on the sales of oil. The assessee is entitled to a rebate of the sales tax paid on groundnuts and kernel purchased and used for the manufacture of oil on furnishing the necessary particulars to the assessing authority. The assessee adopted a system of paying sales tax provisionally, calculated on the turnover of the previous acco...
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