Andhra Pradesh Court September 1966 Judgments
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P.V. Subrahmanyam and Co. Vs. the Board of Revenue (C.T.)
Court: Andhra Pradesh
Decided on: Sep-06-1966
Reported in: [1967]19STC113(AP)
Jaganmohan Reddy, C.J.1. This appeal is against an order passed by the Board of Revenue in revision under Section 20 of the Andhra Pradesh General Sales Tax Act, setting aside the exemption given by the Deputy Commercial Tax Officer under Section 8 of the said Act.2. It appears that for the assessment year 1958-59, the appellant entered into four transactions in the course of inter-State trade in rice, but produced only two declaration forms embracing these four transactions. These declaration forms have to be filed under Section 8(4) in order to obtain concession under Section 8(1). The Deputy Commercial Tax Officer, having come to the conclusion that these declaration forms were not in conformity with Rule 9-A of the Central Sales Tax (Andhra Pradesh) Rules, gave exemption only in respect of one declaration form. On appeal to the Deputy Commissioner of Commercial Taxes, he held that the dealers were entitled to the concessional rate of tax at 1 per cent, to the extent of Rs. 5,000 th...
Public Prosecutor Vs. Leela Prasad (R.V.V.)
Court: Andhra Pradesh
Decided on: Sep-06-1966
Reported in: (1967)IILLJ698AP
Obul Reddi, J.1. These two connected appeals preferred by the State arise out of the judgments of the Additional Judicial Second Glass Magistrate, Nellore, acquitting the respondent of the charge framed against him In each case In Calendar Case No. 1483 of 1964 under Rule 16 (4) read with Rule 16 (7) and In Calendar Case No. 1484 of 1964 under Rule 16 (1) read with Rule 16 (7) punishable under Rule 18 of the rules framed under the Madras Shops and Establishments Act (36 of 1947),2. The case against the accused In Calendar Case No. 1484 of 1964 is(1) that he bad failed to enter the name of one Subrahmanyam, chief operator, In the register of employment, and(2) that when the Assistant Inspector of Labour Inspected the theatre of the respondent (accused) at 6 p.m. on 31 May 1964, he found Subrahmanyam working In the establishment of the accused but when he Inspected the register of employment hid name was not found there.Similarly, In Calendar Case No. 1483 of 1984, his name was not found...
Lakshmi Ganesh Rice Mill Vs. Board of Revenue (C.T.)
Court: Andhra Pradesh
Decided on: Sep-06-1966
Reported in: [1968]22STC506(AP)
Jaganmohan Reddy, C.J.1. This appeal is against an order of the Board of Revenue passed in revision under Section 20 of the Andhra Pradesh General Sales Tax Act. The Deputy Commissioner of Commercial Taxes, allowing the appeal of the appellant gave him the relief in respect of inter-State sales, which relief the Board denied to him following a decision of a Bench of this Court in T.R.C. Nos. 3 to 6 of 1957, Reported as Sri Ramakrishna Commercial Society Ltd. v. The State of Andhra (Mow Andhra Pradesh) [1961] 12 S.T.C. 31. Therein it was held that the transactions, though entered into by buyers within the State in respect goods to be delivered outside the State, the railway receipts being endorsed in the name of the buyer, were not inter-State transactions but transactions within the State, and therefore, taxable under the Madras General Sales Tax Act.2. A similar question had arisen in another case, T.R.C. No. 27 of 1958, decided on 7th April, 1960, against which an appeal was filed to...
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