Court : Andhra Pradesh
Reported in : AIR1970AP432
ORDER1. The Indian Detonators Limited is the petitioner in this application for the issue of a writ of Certiorari in which a decision of the Industrial Tribunal, Hyderabad is questioned. The case of the petitioner is as follows:----There was an Industrial Dispute between the Indian Detonators Limited and its workmen, represented by the Indian Detonators Limited Employees' Union. the Industrial Dispute was referred by the Government to the Industrial Tribunal for adjudication. Before the Tribunal could take up the dispute for adjudication the parties, that is, the management and the Employees' Union arrived at a settlement which they agreed should be in force till 30-6-1969. One of the terms of the settlement was that the workmen should not, during the period of operation of the settlements, make any demands involving a financial burden on the management. The parties requested the Tribunal to pass an award in terms of the settlement and the Tribunal did so on 29-4-1966.On 16-6-1967, a r...
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1971]28STC110(AP)
Madhava Reddy, J. 1. The questions that arise for consideration in this petition for the issuance of a writ of prohibition or for any other direction filed by a registered dealer is whether 'watery cocoanuts' are 'oil-seeds' within the meaning of Section 14(vi) of the Central Sales Tax Act (hereinafter referred to as the Central Act) and whether they are exigible to tax in, the course of inter-State trade or commerce when they have already suffered tax under the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as the State Act).2. The petitioner who is a registered dealer under the Andhra Pradesh General Sales Tax Act and who mainly deals in watery cocoanuts at Kanchili in Srikakulam district filed returns disclosing a gross turnover of Rs. 4,64,979.64 in watery cocoanuts and claimed an exemption on a turnover of Rs. 24,858.50 for the year 1964-65 through form VI returns. After scrutinising the return, the Commercial Tax Officer, Srikakulam district, fixed the gross ...
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1970]26STC89(AP)
Gopal Rao Ekbote, J.1. This tax revision case is directed against the order of the Sales Tax Appellate Tribunal given on 31st July, 1965.2. The relevant facts are that the assessee is Messrs Yeleti Narayana Murty & Co., Kakinada, dealer in paddy, rice, green gram etc. The assessment year is 1955-56. The assessee at the end of the year filed a return on 30th April, 1956, declaring its gross and net turnovers at Rs. 20,21,899-8-1 and Rs. 2,22,490-3-4 claiming exemption on a turnover of Rs. 17,99,409-4-4. We are, however, concerned in this revision in regard to only two items of exemption : (1) Rs. 40,393-6-0 exemption in regard to which is claimed on the ground that they are inter-State sales ; and (2) Rs. 2,30,880-11-1 which is said to relate to sales of rice in the course of export to outside the Indian territory.3. The first of these items consists of the following two items: (1) A turnover of Rs. 16,672-2-0 which related to transactions effected on 7th July, 1955, prior to 6th June, ...
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