Andhra Pradesh Court October 1987 Judgments
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Coromandel Fertilizers Ltd. Vs. Income-tax Officer and anr.
Court: Andhra Pradesh
Decided on: Oct-20-1987
Reported in: [1988]174ITR308(AP)
Jeevan Reddy, J.1. Both these writ petitions are filed by Coromandel Fertilizers Ltd., Secunderabad, questioning the order of the Income-tax Officer, F-Ward, Company Circle, Hyderabad, dated December 23, 1982. It is necessary to state a few facts to appreciate the question arising herein. 2. The petitioner entered into two agreements with a West German company, Krupp Polysius A. G., on May 18, 1981. One agreement related to the purchase and supply of machinery and the other related to the services to be rendered by the West German company. Three types of services were contemplated under the second agreement, one of which, which is relevant herein, is training of the petitioner's officers in West Germany. These agreements were approved by the Government of India in May and July, 1982. In pursuance of the second agreement, the petitioner deputed four officers to West Germany. In connection with the training imparted to them, the petitioner had to remit DM 92,530. The petitioner's case is...
V.R. Industries Vs. Superintendent of Central Excise, Vijayawada and o ...
Court: Andhra Pradesh
Decided on: Oct-15-1987
Reported in: 1989(23)LC96(AP); 1988(33)ELT260(AP)
Rama Rao, J. 1. This is a petition for issue of a writ of Mandamus for directing the refund of excise duty for an amount of Rs. 7,79,584.96 collected by the Central Excise authorities from April, 1981 to 29-1-1983 declaring that the collection of duty under Tariff Item 3(2) mentioned in the first Schedule of the Central Excises and Salt Act, 1944 as illegal, unconstitutional and ultra vires. 2. The essential averments in the affidavit in support of the writ petition may be stated : The petitioner gets tea from M/s. Duncans Tea Sales Limited, Calcutta and puts the same into printed card board boxes/soft paper packs/printed envelopes and the boxes/packs/envelopes contain tea varying from 3 grams to 500 grams. After packing the tea as stated above they are delivered to M/s. Duncans Tea Sales Limited or their agents for subsequent disposal by them. The petitioner is a packer of tea supplied by M/s. Duncans Tea Sales Limited and for the discharge of this function the petitioner is paid amou...
Galanda Continuous Casting Ltd. Vs. Assistant Collector, Central Excis ...
Court: Andhra Pradesh
Decided on: Oct-15-1987
Reported in: 1988(15)ECC128; 1987(32)ELT474(AP)
Jeevan Reddy, J. 1. The petitioner , a Public Limited Company, is engaged in manufacturing and selling of aluminium wire rods, aluminium alloy ingots, aluminium circles of different thicknesses, and aluminium strips. These goods are manufactured from aluminium ingots purchased by the petitioner from primary producers, and aluminium scrap purchased from open market. 2. Central Excise duty's leviable on aluminium wire bars under Tariff Item No. 27(a)(ii), while aluminium streips, plates, circles and sheets, and aluminium circles having thickness of above of 0.56 mm. but not above 2.00 mm. fall under Tariff Item No. 27(b) of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as 'the Act'). `Aluminium' is mentioned under Tariff Item No. 27. 3. Rule 56A of the Central Excise Rules prescribes a special procedure for movement of duty paid materials or components parts for use in the manufacture of finished excisable goods. Sub - rule (1) of Rule 56A says : '...
Akula Gnaneswar and Vs. Controller of Estate Duty
Court: Andhra Pradesh
Decided on: Oct-13-1987
Reported in: [1988]171ITR572(AP)
B.P. Jeevan Reddy, J. 1. An identical question is referred in both these cases. The question referred is : 'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in upholding the addition of the deceased's 1/10th share of Rs. 38,648 in the bad debts reserve account of Rs. 3,86,477 as passing on the death of the deceased ?' 2. The question referred in R. C. No. 268 of 1982 is : 'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in upholding the addition of the deceased's 3/18ths share of Rs. 64,414 in the bad debts reserve account of Rs. 3,86,497 of the firm as passing on the death of the deceased ?' 3. The matter arises under the Estate Duty Act. Two persons, namely, Akula Ramulu and Chandraiah, were partners in a firm M/s. Sri Ram and Co. The share of Ramulu was 3/18ths while the share of Chandraiah was 1/10th. While Ramulu died on August 4, 1976, Chandraiah died on February 12, 1977. When the question of valuing the ...
M. Radhakrishna Murthy and Co. Vs. Commercial Tax Officer No. Iii, Vij ...
Court: Andhra Pradesh
Decided on: Oct-12-1987
Reported in: [1989]75STC426(AP)
K. Bhaskaran, C.J.1. We have heard the learned counsel for the petitioner and also the learned Government Pleader on behalf of the respondent. 2. In all these writ petitions, what is sought is a declaration that 'tilakam' and 'Kajal' do not fall under entry No. 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, as it stood at the relevant time, and, as such, are assessable only as general goods taxable at 4 per cent. In fact, the original assessment was treating the goods as general goods taxable at 4 per cent. The submission made by the learned counsel for the petitioner is that, applying the rationale behind the decision of the Full Bench of this Court in Balaji General Stores v. Deputy Commissioner of Commnercial Taxes [1987] 65 STC 108, inasmuch as 'tilakam' and 'kajal' were not specifically included in entry No. 36, as it stood at the relevant time, they were taxable only as general goods. In that way, the original assessment made by the assessing authority was ...
J. Raghottama Reddy, Vs. Income-tax Officer
Court: Andhra Pradesh
Decided on: Oct-09-1987
Reported in: [1988]169ITR174(AP)
B.P. Jeevan Reddy, J. 1. The petitioners question the legislative competence of Parliament to levy capital gains tax on transfer of agricultural lands situated within the limits of the municipalities (with a population of more than 10,000) and within a radius of 8 kilometres thereof. Article 14 of the Constitution is also brought in to impugn the validity of the levy. For the sake of convenience, we shall refer to the facts in W. P. No. 2592 of 1981. 2. The petitioner owns agricultural lands within a radius of 8 kms. of Nellore Municipal limits. He sold 5 acres out of it in July, 1976, for a consideration of Rs. 45,000. He did not submit a return showing any income on that account. Even otherwise, he is not an income-tax assessee. The Income-tax Officer, D-Ward, Nellore, issued a notice under section 139(2) of the Act, in response to which the petitioner filed a return declaring an income of Rs. 5,630 as capital gain arising out of the said transaction and Rs. 2,500 as agricultural inc...
S. Venkata Subba Rao Vs. Commissioner of Income-tax
Court: Andhra Pradesh
Decided on: Oct-08-1987
Reported in: (1988)73CTR(AP)93; [1988]173ITR340(AP)
B.P. Jeevan Reddy, J.1. The following question has been referred by the Icome-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the payment of Rs. 39,246 by the assessee in cash to the persons from whom he purchased smuggled goods can be said to be a payment made out of business expediency within the meaning of the second proviso to section 40A(3) and is covered by rule 6DD(j) of the Income-tax Rules, 1962, and is, therefore, deductible in computing the total income for the assessment year 1974-75 ?' 2. On October 26, 1973, the central excise and customs authorities searched the assessee's business premises and found certain contraband commodities, like foreign cloth, cigarettes of foreign make and cloves. 3. On December 12, 1974, the assessee filed returns of his income for the assessment years 1969-70 to 1974-75. In this case, we are concerned with the assessment year 1974-75. For this year, the asse...
Samudrala Ganesh Rao Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Oct-08-1987
Reported in: (1987)65CTR(AP)126; [1988]174ITR304(AP)
P. Rama Rao, J.1. This is a petition to quash the order dated December 21, 1982, confirming the order dated August 9, 1982, declining to grant registration on the ground that the income-tax clearance certificate has not been produced. 2. The sisters of the petitioner released and relinquished their undivided 3/40ths share in favour of the petitioner under a release deed executed on March 28, 1980, on stamp paper of Rs. 30 and the same was presented for registration on March 28, 1980. It is stated that the value of the 3/40ths share released by the three sisters is estimated at Rs. 21,775 on the basis of the wealth-tax assessment. The Sub-Registrar stated that unless the income-tax clearance certificate is produced, the registration cannot be completed. 3. The Sub-Registrar, by an order dated August 9, 1982, declined to register the document. Aggrieved by this order, the petitioners filed an appeal before the District Registrar. The appellate authority held that the value of the entire ...
Coromandal Fertilisers Ltd. Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Oct-08-1987
Reported in: (1988)IILLJ390AP
ORDER1. The petitioner is the management. Respondent No. 3 laid an application before the Industrial Tribunal-cum-Labour-Court, Visakhapatnam, the 2nd respondent, under Section 33C(2) of the Industrial Disputes Act (Act No. 14 of 1947), for short 'the Act', to compute the incidental benefits accrued to him. It may be relevant to mention at this juncture that when the services of the 3rd respondent, Mr. E. Berchy, were terminated he laid an industrial dispute. The Tribunal set aside the order. Assailing the legality thereof the petitioner filed W.P. No. 3602/85 and the Court by its judgment dated March 21, 1986 dismissed the Writ Petition upholding the award of the Labour Court. The Writ Petition has become final. As a result, the 3rd respondent became entitled to the incidental and consequential benefits. For working out the same the 3rd respondent laid an application under Section 33C(2) of the Act. Assailing the jurisdiction thereof the petitioner filed the Writ Petition for a writ o...
Andhra Kesari Educational Society and Etc. Vs. State of Andhra Pradesh ...
Court: Andhra Pradesh
Decided on: Oct-08-1987
Reported in: AIR1988AP256
Jeevan Reddy, J.1. When does an educational institution become a 'minority educational institution within the meaning of, and for the purpose of Art. 30 of the Constitution? That is the question arising in these writ petitions. The question is of great significance because the character of a minority educational institution carries with it a good amount of privilege and protection, which is not available to non-minority educational institutions. In the matter of recruitment of staff, admission of students disciplinary control over staff and students and in many other respects, these institutions are very much free of governmental control. Probably for this reason we find a surfeit of institutions claiming this character minorities are of two types - religious and linguistic. In the State of Andhra Pradesh, and for the purposes of laws made by the A. P. Legislature, all those whose mother-tongue is not Telugu are linguistic minorities. Similarly, all nore Hindus are minorities. Even amo...
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