Andhra Pradesh Court October 1977 Judgments
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Mitter Brothers Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Oct-31-1977
Reported in: [1979]43STC134(AP)
Obul Reddi, C.J.1. This revision is directed against the order of the Sales Tax Appellate Tribunal, in Tribunal Appeal No. 34 of 1976 dated 30th March, 1976, partly dismissing the appeal preferred by the assessee. The case of the assessee here and before the Tribunal was that all the transactions are covered by valid C forms and, therefore, the turnovers covered by these transactions should be subjected to tax at 3 per cent and not at 10 per cent. The dispute in this revision is regarding the differential rate of tax. We are concerned with items 2, 4, 6 and 7 referred to in the order of the Tribunal.2. The assessee is a firm known as Messrs. Mitter Brothers, Pendurthi. The firm is a dealer in rock phosphate and it effected inter-State sales of rock phosphate. During the year 1969-70, the Indian Iron and Steel Corporation Ltd. placed several orders with the assessee-firm for supply of rock phosphate. In so far as items 2 and 4 are concerned, the Steel Corporation first placed an order d...
Sirpur Paper Mills Limited Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Oct-31-1977
Reported in: [1979]43STC126(AP)
Obul Reddi, C.J.1. These three revisions relate to one and the same assessee, M/s. Sirpur Paper Mills Limited, Hyderabad. T. R. C. Nos. 11 and 12 of 1977 arise out of a common order and T. R. C. No. 13 of 1977 arises out of another order made by the Tribunal.2. In all the three revisions, the main question that falls for consideration is whether the amount of discount received from the customer by the assessee and paid to the distributor by it towards the distributor's share of discount constitutes the sale price or turnover of the goods sold to the customer. The only other question that pertains to T. R. C. Nos. 11 and 12 is whether the sale of unserviceable and scrap materials is exigible to tax under the Central Sales Tax Act.3. The facts necessary for determining the questions involved are these : The assessee-company manufactures paper at its factory at Sirpur and sells the same to the customers. The customers place orders through up-country distributors. Under the terms of the ag...
State Representative Before S.T.A. Tribunal Vs. National Rubber Manufa ...
Court: Andhra Pradesh
Decided on: Oct-31-1977
Reported in: [1978]42STC392(AP)
Obul Reddi, C.J.1. In these two revisions preferred by two different assessees, the common question that arises is whether the revisional order made by the Deputy Commissioner was time-barred. According to the learned counsel, Sri D. V. Sastry, appearing for the State, the revisionClausepetitioner in these two revision cases, the order made by the Deputy Commissioner should be construed, as one made in exercise of his powers under Section 20 of the Andhra Pradesh General Sales Tax Act and, when so construed, his order was within the time prescribed under that section.2. To determine the question involved, it may be relevant to state a few facts as appear in Revision No. 68. The assessee is a dealer dealing in cycle tyres and cycle rickshaw tyres besides other types of tyres. The assessing authority levied tax on a turnover of Rs. 3,43,260.36 relating to sales of cycle rickshaw tyres at the rate of 31/4 per cent treating both cycle tyres and cycle rickshaw tyres to be of the same kind a...
Unicorn Industries Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Oct-27-1977
Reported in: [1978]42STC111(AP)
Chennakesav Reddy, J.1. A short but subtle question is raised for decision in this tax revision case. The question is whether 'butter churn' and 'weigh bowls' are stainless steel articles and fall within entry 54 of Schedule I of the Andhra Pradesh General Sales Tax Act, 1957. The facts that provoke the question are these : The petitioner before us was assessed for the year 1971-72 on a net turnover of Rs. 2,84,913.62 by the assessing authority. The Deputy Commissioner, Hyderabad, on a perusal of the assessment record, found that a turnover of Rs. 94,459 representing sales of 'butter churn' and 'weigh bowls' was improperly assessed to tax treating them as general goods. He, therefore, issued a notice proposing revision of assessment to the petitioner. The petitioner, in its reply, contended that the goods supplied to dairy projects were equipment which cannot be called stainless steel articles in the strict sense of interpretation as can be in the case of utensils or small household it...
Depatla Ammannamma Vs. D. Ramireddy and ors.
Court: Andhra Pradesh
Decided on: Oct-26-1977
Reported in: AIR1978AP410
ORDER1. The two civil revision petitions may be disposed by a common order.The relevant facts are, that the revision petitioner, who is the daughter of one Konda Reddy, had filed an application to implead her also as a legal representative of her deceased father on the ground that she is a class I heir to her father and also on the ground of a certain will said have been executed by late Konda Reddy, her father. The lower Court had dismissed C. M. P. 17 of 1977 filed by her for condonation of the delay in filing the application to bring her on record as a legal representative. As a consequence, her petition to be impleaded as a legal representative was also dismissed. In the two present revision petitions the correctness of these orders of the lower appellate Court are questioned.2. Briefly the relevant facts are, that the suit which gave raise to these proceedings previously came up to the High Court in a second appeal. The 3rd respondent in the second appeal was Konda Reddy, the fath...
R.J.K. Ranga Rao Vs. Commissioner of Expenditure-tax
Court: Andhra Pradesh
Decided on: Oct-26-1977
Reported in: [1979]116ITR154(AP)
S. Obul Reddy, C.J. 1. The facts leading to this reference under Section 25(1) of the Expenditure-tax Act, 1957, at the instance of the assessee are these; the assessee is an erstwhile member of the zamindari family of Bobbili. He filed a return under the provisions of the Expenditure-tax Act, 1957, hereinafter referred to as the Act, showing a taxable expenditure of Rs. 23,097 for the assessment year 1964-65. The Expenditure-tax Officer, by his order dated July 26, 1965, determined the taxable expenditure at Rs. 1,40,375. This amount included a sum of Rs. 99,838 representing the expenditure incurred by the assessee towards maintenance of race horses and racing. In other words, the Expenditure-tax Officer while determining the taxable expenditure rejected the assessee's claim that the expenditure incurred on maintenance of race horses and racing was exempted under the provisions of Section 5(a) of the Act. His appeal to the AAC was also rejected. That led to his filing a further appeal...
C.P. Sarathy Mudaliar (Decd.) (by Lrs.) Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Oct-26-1977
Reported in: [1978]114ITR687(AP)
Chennakesav Reddy, J. 1. The Income-tax Appellate Tribunal, Bangalore Bench, has referred the following question for our opinion:'Whether the Tribunal was correct in holding that the loss return filed for the assessment year 1961-62 was a valid return ?' 2. The relevant facts lie in a narrow compass. The assessee is an individual. For the assessment year 1961-62, the assessee filed a return voluntarily onFebruary 17, 1966. The return showed a net loss. After the return was filed, the Income-tax Officer heard the assessee under Section 143(2) of the Act and made an assessment on March 28, 1966, determining the total income at Rs. 87,710. Aggrieved by the order of the Income-tax Officer, the assessee carried the matter in appeal to the Appellate Assistant Commissioner. It was urged before the Appellate Assistant Commissioner, on behalf of the assessee, that since the assessee filed the return voluntarily on February 17, 1966, showing a loss and no notice has been served on him either und...
The Government of India and ors. Vs. the Chirala Co-operative Spinning ...
Court: Andhra Pradesh
Decided on: Oct-25-1977
Reported in: 1980(6)ELT174(AP)
ORDERJayachandra Reddy, J.1. This writ appeal is directed against the judgment of our learned brother Muktadar J in the writ petition No. 47 of the 1974 allowing the writ petition filled by the respondents. 2. The Writ-petitioner the Chirala Co-operative Spinning Mills Ltd. is the manufacturer of Cotton yarn. Up to 1968 the calculation for the purpose of Excise Duty were made in the New French Counts hereinafter refereed to the as 'N. F. Counts '. Thereafter English counts were taken into the consideration. As the counts of yarn cannot be manufacturer with execute e, the Government of India fixed the tolerance limit of 2.5% on the declared count in assessment of the India fixed the tolerance limit of 2.5% on the declared count in assessing the duty under the Central Excise Act. on 31st August 1966 the Central Excise Officer took samples and sent the same for chemical test. During the period from 31st5 August 1966 to 30th September 1966 the writ petitioner factory has cleared 42,279.9 k...
Addl. Commissioner of Income-tax Vs. P.R. Parthasarathy
Court: Andhra Pradesh
Decided on: Oct-25-1977
Reported in: [1979]118ITR869(AP)
Obul Reddy, C.J. 1. The facts leading to this reference are these : The assessee is an officer of the British India Tobacco Corporation Private Ltd., Guntur. The chairman of the British India Tobacco Corporation Private Ltd., at London, invited the assessee to visit London and Canada in connection with the business of the company. The company wanted the assessee and his wife to undertake the tour, and the expenses incurred both by the assessee and his wife were met by the company. So far as the expenditure incurred on the assessee was concerned, it was treated as business expenditure in the hands of the company. That expenditure was not treated as a perquisite of the assessee. The ITO thought that the expenditure relating to the assessee's wife would come within the meaning of 'perquisite' under Section 17 of the I.T. Act, 1961, and added that amount to the income of the assessee. It may be relevant to say that in so far as the company's assessment is concerned, the expenditure incurre...
Meram Pocham and anr. Vs. the Agent to the State Government, (Collecto ...
Court: Andhra Pradesh
Decided on: Oct-25-1977
Reported in: AIR1978AP242
Samasiva Rao, J.1. In the three writ petitions a common question of some legal complexity arises. This complexity is deepened by seemingly different views expressed by learned Judges of this Court and some other High Courts. That was why our learned brother Jeeevan Reddy. J. referred W. P. No. 4527 of 1975 to a Division Bench and our learned brother Madhava Reddy, J. did the same with W. P. No. 3238 of 1976. In the other writ petition the same question arises.2. In all the three petitions the alienations of lands have been set aside by the Special Deputy Collector under the Andhra Pradesh Scheduled Areas Land Transfer Regulation of 1959 (hereinafter referred to as 'the Regulation'). The lands are situated in Scheduled Areas. The Regulation as extended to the Telengana Area on and from 1-12-1963. Though the dates differ from case to case, there were contracts of sale in respect of lands in Scheduled areas by tribals in favour of the petitioners, who are not tribals, before 1-12-1963. So...
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