Andhra Pradesh Court April 1987 Judgments
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Bharat Litho Press Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Apr-22-1987
Reported in: [1987]67STC53(AP)
B.P. Jeevan Reddy, J. 1. Only two contentions are urged in these cases. The petitioner, M/s. Bharat Litho Press, Nizamabad, is a registered dealer under the Andhra Pradesh General Sales Tax Act carrying on business of printing and sale paper, ink, labels, etc., at Nizamabad. It printed and supplied certain labels, the value of which was included in the turnover. The petitioner contended that it is only a works contract and not sale and therefore the value of the same should not be included in the turnover. All the three authorities below found that paper was purchased by the assessee and on that paper the matter was printed and supplied to the customer. On the above findings, it is clear that it is not a case of works contract. We, therefore, see no reason to differ with the finding of the Appellate Tribunal. 2. The other contention is that these labels are paper. The paper is taxed at 5 per cent and the relevant entry is 143 of the First Schedule to the Act. The argument is that it co...
Malabar Cashew Nuts and Allied Products Vs. the State of Andhra Prades ...
Court: Andhra Pradesh
Decided on: Apr-22-1987
Reported in: [1988]68STC269(AP)
Y.V. Anjaneyulu, J.1. These three writ petitions are filed by M/s. Malabar Cashew Nuts & Allied Products, Vizianagaram. As the facts concerning all the three writ petitions are identical, it is convenient to dispose of them by a common order. 2. Writ Petition No. 11186 of 1986 relates to the sales tax assessment year 1984-85; Writ Petition No. 11187 of 1986 relates to the sales tax assessment year 1985-86; Writ Petition No. 12215 of 1986 relates to the provisional assessment of sales tax for the month of May, 1986 (for the assessment year 1986-87). For the assessment years 1984-85 and 1985-86 the petitioner's prayer is to quash the show cause notices issued by the Deputy Commissioner, Commercial Taxes, Vizianagaram, requiring the petitioner to show cause why turnovers of Rs. 97,75,925 and Rs. 2,12,500 respectively should not be assessed to tax at 6 per cent and additional tax at 1/2 per cent under section 5-A of the Andhra Pradesh General Sales Tax Act, 1957 and surcharge at 10 per cen...
Andhra Pradesh State Electricity Board, Hyderabad Vs. Sarathi Engineer ...
Court: Andhra Pradesh
Decided on: Apr-22-1987
Reported in: AIR1988AP371
ORDER1. These two revisions are preferred by the A.P. State Electricity Board against orders passed by the 4th Additional Judge, City Civil Court, Hyderabad. C.R.P. No. 224/87 is directed against the order dt. 23- 10-86 in O.P. No. 313/86 whereas C.R.P. No. 3000/86 is directed against the order in the O.P. No. 89/86 dt. 15-7-1986. The A.P. State Electricity Board has filed two O. PS. under S. 33 of the Arbitration Act for a decree Declaring that there is no agreement to refer disputes arising out of or touching the order dt. 19-4-78 in one case and 7-3-80 in the other to arbitration and for removing the 2nd respondent in each of the O. Ps. as an arbitrator and granting consequential injunction restraining the respondents from proceeding with the arbitrations in question. 2. The learned Additional Judge rejected the, said O. Ps. under the order above mentioned. He came to the conclusion that a ,reading of the respective conditions of the contract or the general conditions did not result...
Sri Ram Khandsari Sugar Mills Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Apr-21-1987
Reported in: [1988]71STC392(AP)
Jeevan Reddy, J.1. Two contentions are urged in this tax revision case. The petitioner is a manufacturer of khandsari sugar. Molasses is a by-product; it is taxed at the rate of 25 per cent at the point of first sale in the State (vide entry 55 of the First Schedule to the Andhra Pradesh General Sales Tax Act). The issue in controversy before the Tribunal and the lower authorities was, whether the petitioner's case that it had destroyed 890.180 metric tonnes of molasses should be accepted The assessing authority refused to accept the petitioner's case in that behalf mainly on the ground that no material whatsoever was produced in support of the petitioner's contention. However, before the first appellate authority, two receipts were filed showing that the Nizam Sugar Factory declined to take delivery of two lorry-loads of molasses weighing 19.250 metric tonnes. Except these two receipts, no other evidence was adduced. The appellate authority and the Tribunal, accordingly, accepted the ...
Wooden Furniture Works and ors. Vs. Government of Andhra Pradesh and o ...
Court: Andhra Pradesh
Decided on: Apr-21-1987
Reported in: AIR1988AP301
Raghuvir, J.1. The forests in India are dwindling. An aerial survey by Indian Space Research Organisation in 1974 found many of the Reserve Forests sans trees. The Satellite photographic showed tree growth in 1.5 million hectares was lost every year. The -establishment while it prescribed 33 per cent of the land is to be covered by green belt, curiously the records showed only 23 per cent of the land was covered by forests. Or phys' verification in 1975 forests were found in less than eleven per cent of the total land The situation discovered was rather alarming Then followed an intense activity to preserve trees. Simultaneously strenuous effort was made to stop illicit felling of trees. In Andhra Pradesh there is no 'Chipko' movement Effort however is made to streamline the statutes, to preserve trees. In this regard on May 23, 1985 by G. O. Ms. No. 234 Andhra Pradesh Saw Mill Regulations of 1969 were radically amended. The above case in this Court relates to vires of the amended 196 ...
D. Balakrishna Vs. Dr. Prabha Hingorani and ors.
Court: Andhra Pradesh
Decided on: Apr-16-1987
Reported in: II(1987)ACC415
P.A. Choudary, J.1. The deceased, aged about 31 years, was killed on 21-6-80 in an automobile accident caused by the rash and negligent driving of a lorry bearing ADT No. 7415 coming from the opposite direction and to the right of the middle of the road hitting the deceased's scootor. The wife of the deceased (the 1st claimant), his posthumous child (the 2nd claimant) and his mother had filed a claim for compensation under the Motor Vehicles Act against the owner of the lorry and the Insurance Company with which the lorry was insured. In their claim petition, the claimants claimed a total sum of Rs. 4,00,000/- towards compensation under the heads of loss of life, loss of earning power and loss of consortium. In support of that claim, they examined the 1st claimant as PW 1, one Sunder (Proprietor of Krishna Enterprises) as PW 2, and one Chary as PW 3 who was the eye-witness in the case. They also exhibited Exs. A-1 to A-7. On behalf of the 1st respondent, it was admitted in his counter ...
State of Andhra Pradesh Vs. Coromandel Agro Products and Oils Limited
Court: Andhra Pradesh
Decided on: Apr-15-1987
Reported in: [1990]79STC320(AP)
Upendralal Waghray, J. 1. This revision under section 22 of the Andhra Pradesh General Sales Tax Act, 1957, is filed by the State, against the order of the Sales Tax Appellate Tribunal, in so far as it has decided one of the question against it. The said question was framed as question No. 1 by the Tribunal, and it reads as follows : 'Where or not the sludge oil and cotton seed acid oil are vegetable oils coming under entry 128 of the First Schedule to the Andhra Pradesh General Sales Tax Act to attract lower rate of taxation under the Central Sales Tax Act, 1956, read with section 8 of the said Act ?' 2. The relevant entry which falls for consideration is entry 128 in the First Schedule to the Andhra Pradesh General Sales Tax Act, which reads as follows : -----------------------------------------------------------------(1) (2) (3) (4)-----------------------------------------------------------------'128. Vegetable oils (other than At the point 4 paise inthose specifically mentioned of ...
Amruthappa Vs. Abdul Rasool
Court: Andhra Pradesh
Decided on: Apr-15-1987
Reported in: AIR1988AP215
ORDER1. This review petition raises two questions of law :1. Whether a letters patent appeal lay to a Division Bench against an appellate order of single Judge in an appeal under O. 43, R.1, C.P.C. read with S. 104(1), C.P.C. and whether S. 104(2) was a bar to the maintainability of a Letters patent appeal under cl.15 of the Letters Patent and consequently whether this review petition is not maintainable? 2. Whether in the case of a sale or a share in the hypotheca by some of the co- mortgagors to the usufructuary mortgagee, S. 60 of the T.P. Act requires the non- alienating co-mortgagor to sue for redemption of his own share and whether, if the sale in favour of the mortgagee is pending the suit filed for redemption and possession of the whole Property, S. 52 of the T.P. Act requires the mortgagee to first surrender possession of the entire property and then sue for partition and possession.? 2. I shall initially deal with the first question mentioned above and 1 shall deal with the s...
Cheeripireddy Pulla Reddy Vs. Mamidi Nagamma
Court: Andhra Pradesh
Decided on: Apr-15-1987
Reported in: AIR1988AP374
ORDER1. This revision petition at the instance of the tenant arises out of a petition filed under S. 14(3) of the Rent Control Act to grant temporary mandatory injunction directing the landlord to remove the lock and key, which was put up by the respondent in the rented premises i.e. the hotel called Mothi Mahal situated it Karnbala Tank, Rajahmundry. 2. It is stated by the tenant that the landlord on the evening of 14-4-1981 locked the hotel premises and caused serious obstruction to his opening the hotel and entering the premises. When the tenant was trying to remove the lock the respondent's henchmen threw him away from removing the lock and subsequently he could not open the hotel and stopped running the hotel and therefore he is obliged to file the petition for granting mandatory injunction and temporary mandatory injunction directing the respondent to re- move the lock and key. This is resisted by the landlord stating that as per the terms of the contract the tenant is liable to ...
Commissioner of Income-tax Vs. Vazir Sultan Tobacco Company Ltd.
Court: Andhra Pradesh
Decided on: Apr-14-1987
Reported in: [1987]169ITR324(AP)
Upendralal Waghray, J.1. This reference under section 256(1) of the Income-tax Act, 1961, is made at the instance of the Revenue and the following questions have been referred : '1. Whether, on the facts and in the circumstances of the case, the cost of repairs to buildings owned by the assessee and taken on lease by the assessee and allotted to its employees could be treated as a perquisite for the purpose of section 40(c)(iii) of the Income-tax Act 2. Whether, on the facts and in the circumstances of the case, the buildings owned by the assessee and allowed to be occupied by the highly paid employees could be treated as business assets of the assessee 3. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in treating the bonus paid to the employees as part of the salary instead of treating the same as perquisites under section 40(c)(iii) of the Income-tax Act, 1961 4. Whether, on the facts and in the circumstances of the case...
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