Andhra Pradesh Court December 1970 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Chigurupati Veeranna and Egalapati Pattabhiramana Vs. the Special Comm ...
Court: Andhra Pradesh
Decided on: Dec-04-1970
Reported in: [1971]28STC388(AP)
Ramachandra Raju, J. 1. The petitioner in this writ petition is a firm doing business in rice. For the assessment year 1964-65, the firm was assessed to sales tax under the provisions of the Central Sales Tax Act (hereinafter referred to as 'the Central Act') on a turnover of Rs. 5,58,662.19 as representing inter-State sales of rice and a tax of Rs. 7,045.40 was levied thereof. Out of that total turnover, a turnover representing an amount of Rs. 4,82,986.12 relates to supplies of rice made to the State Government as provided under Clause 4 of the Andhra Pradesh Paddy and Rice (Declaration and Requisition of Stocks) Order, 1964 (hereinafter referred to as 'the Requisition Order'). On appeal, the Assistant Commissioner of Commercial Taxes confirmed the assessment order with regard to this turnover. The contention of the petitioner is that the transactions relating to this turnover cannot be said to be sales and therefore they are not exigible to any sales tax. Though in the writ petition...
Commissioner of Income-tax Vs. K.S. Subbaiah Pillai and Co. P. Ltd.
Court: Andhra Pradesh
Decided on: Dec-03-1970
Reported in: [1972]85ITR71(AP)
Kondaiah, J. 1. This is a reference by the Income-tax Appellate Tribunal, Hyderabad Bench, under Section 256(1) of the Income-tax Act, 1961 (hereinafter called 'the Act').2. For a proper appreciation of the scope of the reference, it is necessary to refer to the material facts : For the assessment year 1962-63, the assessee, a private limited company, engaged, inter alia, in the export of tobacco, preferred an application under Section 154 of the Act claiming rebate on the turnover of Rs. 10,71,382 pertaining to exports to foreign countries and the commission transactions to the tune of Rs. 25.96 lakhs handled by it on commission basis. The Income-tax Officer granted rebate only on the export turnover of Rs. 7,99,640 out of Rs. 10,71,382. The rebate was refused in respect of the balance turnover of Rs. 2,71,742 on the ground that it relates to a sale to U.P.C.C. Ltd., Calcutta, an intermediary. The commission sales were held to be not eligible for rebate as the assessee was not the own...
- ‹ Prev
- 1
- Next ›