Andhra Pradesh Court December 1959 Judgments
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Sri Peera Mohammad Mahamood Saheb Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-02-1959
Reported in: [1960]11STC456(AP)
Satyanarayana Raju, J.1. This revision case arises out of an order of the Sales Tax Appellate Tribunal rejecting the petitioner's appeal, T.A. No. 394 of 1957.2. The petitioner is a dealer at Vijayawada. His main business during the year of assessment 1953-54 consisted in purchasing raw skins and hides at Vijayawada and exporting them to tanners at Madras.3. Under Section 3(1) of the Madras General Sales Tax Act, 1939, every dealer is liable to pay for each year a tax on his total.turnover for such year. Section 5' however, grants certain exemptions and reductions of tax in certain cases, subject to such restrictions and conditions as may be prescribed, including the conditions as to licence and licence fees. Under Section 5, Clause (vi), the sale of hides and skins, whether tanned or untanned, is liable to tax only at such single point in the series of sales by successive dealers as may be prescribed. Rule 16 of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, presc...
Dalal (P.K.) Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-01-1959
Reported in: (1960)IILLJ467AP
ORDERAnantanarayana Ayyar, J.1. The petitioner is P.K. Dalai. The respondent is the State of Andhra Pradesh represented by its Chief Secretary, Hyderabad. The petitioner feels aggrieved with the following order of the Government of Hyderabad in be far as it relates to him :F. No. C/4/345/52. Dated 18 August 1953.No. (122).NotificationGovernment have sanctioned the retirement of the following officers under Article 305 of the Hyderabad Civil Service Regulations. They will hand over charge of their offices on 1 September 1953 and proceed on leave to which they are entitled:* * *(3) Sri P.K. Dalai, officiating Collector (present posting), Chief Marketing Officer, Hyderabad.The following facts are alleged and admitted. They are beyond doubt or dispute.2. The petitioner was appointed as a tahsildar in the Hyderabad State Service in January 1928. He rose up in service and served the Government in various higher posts. Finally, he was working as Chief Marketing Officer, Hyderabad, on the date...
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