Andhra Pradesh Court December 1982 Judgments
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Commissioner of Income-tax, Andhra Pradesh Vs. Anantharam Veerasingaia ...
Court: Andhra Pradesh
Decided on: Dec-31-1982
Reported in: [1983]142ITR755(AP)
Jeevan Reddy, J.1. Two questions are referred to us in pursuance of a direction by this court under s. 256(2) of the I.T. Act. They are : '1. Whether the order of the Appellate Tribunal holding that reasonable cause is made out for not furnishing the estimate of advance tax is devoid of basis and material, particularly in view of the incorrect and unreliable accounts maintained by the assessee 2. Whether, on the facts and in the circumstances of the case, the order of the Appellate Tribunal canceling the penalties under section 273(b) of the Act for the assessment years 1957-58 and 1959-60 is sound in law ?' 2. The assessee was a firm carrying on business as excise contractors during the accounting years relevant to the assessment years 1957-58 and 1959-60. For the accounting year relevant to the assessment year 1957-58 the assessee was granted licenses in respect of a large number of shops, about 100 in number, spread over Telengana and Karnataka areas of the former Hyderabad State. ...
Menta Narasimhaswamy and Company Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-31-1982
Reported in: [1983]54STC6(AP)
Jeevan Reddy, J. 1. The main contention urged by Mr. Dasaratharama Reddi in this tax revision case is one of limitation. The petitioner is a dealer in paddy and rice. For the assessment year 1970-71, it was assessed on a net turnover of Rs. 10,48,999.02. While completing the assessment, the C.T.O. subjected the turnover in a sum of Rs. 3,18,597.85, pertaining to paddy, to tax at 3 per cent. During the relevant year, paddy was exigible to tax at the rate of 5 per cent under entry 8 to the Second Schedule, which read as follows : ------------------------------------------------------------------------ Description of goods Point of levy Rate of tax ------------------------------------------------------------------------ 'Entry 8 : Paddy At the point of 5 paise in the1st purchase in rupee providedthe State. that a rebateof 2 paise inthe rupee shallbe allowed onthe paddypurchased andconsumed inthe Statein accordancewith such rulesas may beprescribed.' ---------------------------------------...
Godrej Soaps Limited Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-31-1982
Reported in: [1983]53STC376(AP)
Gangadhara Rao, J.1. The question for our consideration in this case is, whether hair-dye is a cosmetic or toilet preparation, falling under any of the items mentioned in entry 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as 'the Act'). If it so falls, then it will be taxable at 8 per cent on the first sale. If it does not, then it will be taxable as general goods at 4 per cent at every point of sale. The Sales Tax Appellate Tribunal held that hair-dye is a hair lotion which is one of the items mentioned in entry 36. 2. The petitioners are manufacturers and dealers in soaps, chemicals, cosmetics, and cattle-feed marketed under the brand name of 'Godrej Soaps Limited'. They also manufacture hair-dye. 3. In this revision it was submitted by the learned counsel for the petitioners that hair-dye is not a hair lotion, therefore, it cannot be taxed under entry 36 of the First Schedule to the Act. On the other hand, it was submitted by th...
Polavarapu Somarajyam and ors. Vs. Andhra Pradesh Road Transport Corpo ...
Court: Andhra Pradesh
Decided on: Dec-31-1982
Reported in: AIR1983AP407
Ramaswamy, J.1. This civil Miscellaneous appeal arises against the order of the Motor vehicles accidents claims tribunal (district judge) at Guntur dated 28-9-1976 in O.P. No. 91 of 1974 here is an instance where due to callous indifference to duty and disregard to value of human life long span of percious life of a cyclist aged about 30 years was brought to an abrupt end on 27-9-1973 by rash and negligent driving of a motor vehicle by R.W. 1. The applicants are claimants. They laid their claims under S. 110-B. Motor vehicles Act (Act 4 of 1939) hereinafter referred to as'the Act'. For a just compensation in a sum of Rs. 38.400 for loss of their dependency due to the death caused to one Sri P. Prakasam. Resident of Yadlapalli village tenali taluk Guntur District. The first appellant the widow aged about 24 years 3rd 4th and 5th appellants sons aged about 10, 8 and 4 years respectively and 6th appellant the father aged about 60 years are his legal representatives.2. The case of the appe...
Fatechand and Sons Vs. the Commercial Tax Officer, V Circle, Hyderabad
Court: Andhra Pradesh
Decided on: Dec-30-1982
Reported in: [1983]54STC166(AP)
Madhava Reddy, Ag. C.J.1. The principle question that falls for consideration in this batch of writ petitions is whether the turnover relating to sale of pillow covers is exempt from tax under section 8 of the Andhra Pradesh General Sales Tax Act, hereinafter referred to as 'the Act', read with item 5 of the Fourth Schedule to the Act. 2. The petitioner is a registered dealer under the Act and deals in cloth and cotton pillow covers and assessed to sales tax by the Commercial Tax Officer, XI Circle, Hyderabad, respondent herein. For the purpose of the disposal of this principal question, it is sufficient to notice the facts in W.P. No. 6666 of 1982. 3. As per the monthly returns, the turnover of the petitioner for the assessment year 1978-79 is Rs. 11,97,396.02. Out of this, the turnover relating to the sales of cotton pillow covers amounts to Rs. 47,147.79 during the said assessment year. It is common ground that the sales of cloth are exempt from tax under item 5 of the Fourth Schedu...
The State of Andhra Pradesh Vs. Vayugundla Venkata Subbaiah and Sons
Court: Andhra Pradesh
Decided on: Dec-30-1982
Reported in: [1983]54STC133(AP)
Jeevan Reddy, J.1. A common question arises for decision in these three tax revision cases, viz., whether 'ravva' is 'rice' within the meaning of entry 66 of the First Schedule to the A.P. General Sales Tax Act, as it stood at the relevant time. The assessees in these tax revision cases are different. The assessment year concerned in T.R.C. Nos. 77 and 78 of 1979 is 1974-75, while in T.R.C. Nos. 83 of 1979 the assessment year concerned is 1973-74. At the relevant time, entry 66 in the First Schedule to the Act read as follows : '66. Rice :- (a) Rice not covered by At the point of sale 6 paise in thesub-item (b) below. by the first wholesale rupee.dealer in the Stateeffecting the sale. Providing that a rebate of two paise in the rupee shall be allowed on the rice sold and consumed in the State in accordance with such rules as may be prescribed. (b) Rice obtained from At the point of sale by 1 paisa in thepaddy that has met the first wholesale rupee.'tax under this Act. dealer in the Sta...
East India Sandal Oil Industries Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-29-1982
Reported in: [1983]54STC88(AP)
Jeevan Reddy, J.1. The petitioner is a manufacturer of sandalwood oil. The assessment year concerned herein is 1970-71. During the said assessment year the petitioner sold certain quantity of oil to a dealer at Delhi, who ultimately exported the same to Russia. The Commercial Tax Officer held that it was an inter-State sale, and not a sale in the course of export, and accordingly, rejected the petitioner's plea for exemption. On appeal, the Appellate Assistant Commissioner held, by his order dated 23rd March, 1974, that 'these sales are outside the purview of the Central Sales Tax Act; that the property in the goods sold passed only on delivery of the documents after the goods joined the export stream; that, the sales by the assessee and the export of the goods were so interconnected as to justify the inference that the sales and the export were integrally connected and that, therefore, the transactions were sales in the course of export out of India ............'. He further observed ...
Nathmal Manghilal and Company Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Dec-29-1982
Reported in: [1983]54STC91(AP)
Jeevan Reddy, J.1. An identical question arises for consideration in these two tax revision cases. The assessee is common, only the assessment years are different. The question at issue is whether the 'buckram collars' fall within entry 5 of Forth Schedule to Andhra Pradesh General Sales Tax Act. Entry 5 of the Forth Schedule reads as follows : '5. Cotton fabrics, rayon or artificial silk fabrics and woollen fabrics.' 2. It is necessary to read the explanation to the schedule. It reads : 'Explanation. - The expressions in items 5, 6 and 7 shall have the same meanings assigned to them in the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957).' 3. The assessee's contention was that 'buckram collars' are cotton fabrics, and therefore exempt from tax; while the department's case that they are not 'cotton fabrics' and must be treated as 'general goods'. 'Buckram collars' are used to stiffen the collars in ready-made shirts. This is how they are desc...
Commissioner of Income-tax Vs. Warner Hindustan Ltd.
Court: Andhra Pradesh
Decided on: Dec-29-1982
Reported in: [1984]145ITR24(AP)
Jeevan Reddy, J. 1. Dissatisfied with the decisions of the Income-tax Appellate Tribunal, the Revenue applied to the Tribunal to refer as many as 12 questions under Section 256(1) of the I.T. Act. The Tribunal, however, chose to refer only questions Nos. 3, 8, 10 and 11 and refused to refer the other questions. Accordingly this application is made under Section 256(2) by the Revenue to refer the remaining questions. We shall deal with each of the questions separately. 2. Questions 1 & 2 go together. They read as follows: '1. On the facts and in the circumstances of the case, whether the Income-tax Appellate Tribunal was right in law in holding that the house rent allowance, conveyance allowance, etc., paid to the employees of the assessee-company form part of the salary under Section 40A(5) of the Income-tax Act 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the club fees and medical bills should not be taken into account as perqu...
Controller of Estate Duty, Hyderabad Vs. Estate of Late Sri Muppana So ...
Court: Andhra Pradesh
Decided on: Dec-28-1982
Reported in: [1984]148ITR36(AP)
Jeevan Reddy, J.1. The question referred for our opinion under s. 64(1) of the E.D. Act, 1953, is : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the thee deceased's half share in the joint family properties, valued at Rs. 4,28,765 is not liable to the duty under the provisions of sections 7, 10, 11, 12 and 27 of the Act ?' 2. Three brothers, (i) Muppana Somaraju, (ii) Veeraraju, and (iii) Chinna Veeraraju, divided their joint family properties under a partition deed dated December 15, 1919. In January, 1921, there was a reunion between the deceased, Somaraju and Veeraraju. The reunited brothers carried on extensive business and acquired properties. In 1993, Veeraraju died, leaving behind him four sons. The deceased, Somaraju, had no children and, therefore, Somaraju and the four sons of Veeraraju continued as members of the coparcenary till 1948. In January, 1948, one of the sons of Veeraraju gave a notice to the ...
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