Andhra Pradesh Court January 1983 Judgments
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K.C. Engineering Works and anr. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jan-18-1983
Reported in: [1983]53STC403(AP)
Jeevan Reddy, J.1. A common question arises in these two T.R.Cs. The petitioners are the manufacturers of certain components of electrical fans. The petitioner in T.R.C. No. 41 manufactures shafts and lower sockets among other things, while the petitioner in T.R.C. No. 42 manufactures mesh guards and clamps. The petitioners' case was that the goods manufactured by them should be charged as general goods and not as part of electrical fans. 2. Parts of electrical fans fall under entry 38(iii) of the First Schedule to the Andhra Pradesh General Sales Tax Act. The relevant entry reads as follows : >(1) (2) (3) ----------------------------------------------------------------------- '38. All kind of electrical goods, At the point of 8 paise in instruments, apparatus and first sale in the rupee.' appliances, that is to say :- the State. (i) ............. (ii) ............(iii) electrical fans, lighting bulbs, torches, fluorescent tubes and their fittings, like chokes and starters and other pa...
Shaw Khemchand Deepchand and Co. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jan-17-1983
Reported in: [1983]53STC397(AP)
Jeevan Reddy, J.1. Entry 10 in the Third Schedule to the Andhra Pradesh General Sales Tax Act reads as follows : '10. Cotton yarn but not At the point of last 2 paise in the including cotton sale in the State. rupee.' yarn waste. (3010) 2. The words 'last sale' were substituted for the words 'first sale' by section 6 of Act 12 of 1971 with effect from 19th April, 1971. 3. The question in these tax revision cases is how to determine whether a sale is the last sale in the State 4. The assessment years concerned herein are 1973-74 to 1975-76. We are concerned with the position obtaining prior to the introduction of section 6-A in the A.P.G.S.T. Act by Amendment Act 49 of 1976 with effect from 1st September, 1976. 5. The Statement of Objects and Reasons appended to Act 12 of 1971, which substituted the words 'last sale' for the words 'first sale', states the object of substitution to be a benefit the weavers, master-weavers, master-weavers' co-operative societies or other recognised assoc...
United Mosaics Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jan-17-1983
Reported in: [1983]53STC124(AP)
Jeevan Reddy, J.1. These two tax revision cases are preferred by the assessee against the orders of the Sales Tax Appellate Tribunal in so far as the Tribunal held that the supply of mosaic tiles and their laying and polishing by the assessee at the site of the consumer amounts to a sale and not to a works contract. We shall briefly note the relevant facts T.R.C. No. 12 of 1979 pertains to the assessment year 1971-72, while T.R.C. No. 13 of 1979 pertains to the assessment year 1972-73. The assessee is M/s. United Mosaics, Trunk Road, Nellore, engaged in manufacture of mosaic tiles and in fixing and polishing of the same at the site specified by the consumer. It also undertakes in situ work. The assessee claimed exemption for its total turnover on the ground that all the transactions entered into by it are works contracts. This plea was accepted by the Commercial Tax Officer by his order dated 28th July, 1973 (1971-72), and 2nd March, 1974 (1972-73). These orders were however revised by...
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