Andhra Pradesh Court September 1987 Judgments
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Anand Commercial Agencies Vs. Commercial Tax Officer, Vi Circle, Hyder ...
Court: Andhra Pradesh
Decided on: Sep-25-1987
Reported in: [1988]71STC45(AP)
Raghuvir, J. 1. The firm of M/s. Anand Commercial Agencies is a dealer in edible oils. For the assessment year 1977-78, under the Andhra Pradesh General Sales Tax Act (6 of 1957), the firm in their return showed their turnover of oils was Rs. 31,35,995.53. In that refined oil component was of Rs. 14,76,567.25. The refined oil, the firm represented, was imported from Karnataka. The groundnuts, out of which the imported refined oil was extracted, met sales tax in Karnataka. Therefore, the turnover of Rs. 14,76,567,25, the firm claimed, be taxed at 2 1/2 paise in the rupee (not 621 paise) under the Act. This plea in a short shrift, was rejected by the Commercial Tax Officer. The appeal proved not successful. It was held plea of the firm was beyond the competence of the authorities. The firm finally filed the instant writ petition. 2. The firm in the petition contends refined oil imported by them, since groundnuts met sales tax in Karnataka, therefore, is liable to pay 2 1/2 paise in the r...
Universal Radiators Ltd. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Sep-24-1987
Reported in: [1989]73STC120(AP)
Anjaneyulu, J.1. The question arising for consideration in this tax revision case relates to the amount of sales tax payable on the sales of radiators. The revision petitioner (hereinafter referred to as 'the assessee') claims that sales tax is payable at only 8 per cent in view of Notification G.O.Ms. No. 807, Revenue(S), dated the 18th May, 1981 read with G.O.Ms. No. 1025 dated 25th June, 1981. The Revenue claims to levy tax at the rate of 12 per cent. 2. The assessee is a registered dealer in automobile and tractor radiators. For the assessment year 1981-82 the turnover included a sum of Rs. 9,79,749 representing the first sales of radiators. Before the assessing authority the assessee claimed that the above turnover of radiators could be taxed at 8 per cent in view of the notifications referred to above. The assessing authority accepted the contention and levied tax accordingly. 3. The Deputy Commissioner (Commercial Taxes), Secunderabad, the revisional authority, was of the view t...
Vidya Bai and anr. Vs. Shankerlal and anr.
Court: Andhra Pradesh
Decided on: Sep-24-1987
Reported in: AIR1988AP184
K. Bhaskaran, C.J.1. If the golden use of interpretation that the ordinary meaning of the words used by the statute and he grammatical sense thereof should be adhered to, there could be little doubt that a landlord already in occupation of. a non- residential building of which he is the owner or to the possession of which he is entitled under the Andhra Pradesh Buildings (Lease, Rent and Eviction) Control Act, 1960 (the Act') or otherwise, could not invoke Section S.10(3)(a)(iii) of the Act for eviction of a tenant n occupation of another non-residential building belonging to him (the landlord) in the same city, town or village, for the purpose of business which he (the landlord) is carrying nor for the purpose of a business which be bona fide proposes to commence. A Division Bench consisting of Basi Reddy, J., and Gopal Rao Ekbote, J., (as he then was), however, took a contrary view in Balaiah's case : AIR1965AP435 . P. A. Choudary, J., before whom this revision petition was posted fo...
Sada and Etc. Etc. Vs. the Tahsildar, Utnoor, Adilabad District and an ...
Court: Andhra Pradesh
Decided on: Sep-24-1987
Reported in: AIR1988AP77
Jagannadha Rao, J.1. All these cases arise under the Andhra Pradesh (Telangana Area) Tenancy and Agricultural Lands Act (Act 21 of 1950) (hereinafter referred to as the Act). They raise questions concerning the rights of protected tenants and the statutory conferment of ownership rights on them under S. 38-E of the Act. In Chinnaboini Narsaiah v. Tahslidar, Mahaboobabad, Warangal District, (1979) I Andh WR (HC) 23 a Division Bench of this Court consisting of Madhava Reddy, J. (as he then was) and Narsinga Rao J. had occasion to deal with S. 38-E and connected provisions of the Act. After the said judgment, the Legislature amended the Act by the Amending Act 2 of 1979. Subsequent to the said amendment to the Act, the same questions were again raised before another Division Bench of this Court in Chennaiah v. State of A. P. : AIR1983AP34 consisting of K. Ramachandra Rao, J. (as he then was) and Sriramulu, J. In the order of reference now made to the Full Bench, it is pointed out by the l...
Hyderabad Engineering Industries Vs. Chief Controller of Imports and E ...
Court: Andhra Pradesh
Decided on: Sep-22-1987
Reported in: 1989(19)ECC17; 1987(32)ELT620(AP)
B.P. Jeevan Reddy, J.1. Common question arises in this batch of writ petitions. All these writ petitions are filed by the same person, 'Hyderabad Engineering Industries' (Proprietor of Jay Engineering Works Ltd.), having its factory at Balanagar. 2. The petitioner is engaged in the manufacture of electric fans etc. The fans manufactured by it are also exported. During the period 1.4. 1976 to 31.3.1977, the petitioner did export some fans. According to the Import Trade Control Policy in force for that year, the petitioner was entitled to import replenishment on three counts. According to Serial No. A-76 of Section 2 of the Import Trade Control Policy - Vol. II (page 108), the petitioner was entitled to import replenishment at 5% mentioned in Col. 3. Besides this, he was entitled to 'Additional import replenishment at 30% of the f. o. b. value of exports.' He was entitled to import '(i) Winding Wires ; (ii) Electrical Steel Stampings' on the above counts. Besides these two counts, the pe...
Pulibandla Venkata Subbanna and ors. Vs. Devasani Chinna Panayya and a ...
Court: Andhra Pradesh
Decided on: Sep-22-1987
Reported in: AIR1989AP34
1. The appellants, arc defendants 2, 10, 11 and 13 to 16. Defendants 10 to 14 are the legal representatives of the 1st defendant. The respondents are the son and daughter of one Panaiah. They filed a suit for declaration that they are the reversioners of one Bodemma alias Panamma for possession of their property. In this appeal we are concerned with regard to items, 1, 4, 5 and part of l/4th share in item 6. The 2nd defendant is claiming items 1 and 4 and defendants 10 to 14, the legal representatives of the 1st defendant, are claiming item 5 and part of l/4th share in item 6. The trial court granted a decree for possession and mesne profits in respect of these items with proportionate costs, and to enquire into mesne profits from 22-7-1975 by a separate application. Assailing the legality thereof, the appeal has been filed.2. The suit has got a checkered career and therefore it is necessary to give in detail the salient factors. The property originally belonged to Bodemma alias Pannam...
The India Fruits Private Limited Vs. Commercial Tax Officer Ii, Rajahm ...
Court: Andhra Pradesh
Decided on: Sep-21-1987
Reported in: [1988]68STC114(AP)
A. Lakshmana Rao, J. 1. In exercise of the powers conferred by sub-section (1) of section 9 of the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the Act') the Governor of Andhra Pradesh directed that the rate of tax payable under the said Act in respect of sales by a dealer to (1) Departments of Government of India or Government of Andhra Pradesh; or (2) Public sector undertakings including corporations owned by the Government of India or Government of Andhra Pradesh; or (3) Government companies as defined under section 617 of the Companies Act, 1956, 2. which are located in the State of Andhra Pradesh relating to the goods manufactured or produced in his own manufacturing unit which is located in the State of Andhra Pradesh be reduced to 4 paise in the rupee, with effect from the 1st April, 1984, notwithstanding anything contained in any of the Schedules to the said Act or if the rate of tax prescribed under the said Act is lower than 4 paise in the rupee, then it shall be ...
Vungarala Yedukondalu Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Sep-16-1987
Reported in: 1988CriLJ1538
Amreswari, J.1. The sole accused Yedukondalu in Sessions Case No. 61 of 1986 is the appellant before us. He was charged and tried under Section 302, I.P.C. for having caused the death of Voleti Samrajyam by pouring Kerosene and setting fire to her clothes. He was found guilty of the charge and sentenced to suffer imprisonment for life.2. The case of the Prosecution is that the deceased Voleti Samrajyam is a native of Bapatla. She married her maternal uncle Voleti Venkateswara Rao. They had three female children. VenkateswaraRao died some time in the year 1984. After the death of VenkateswaraRao, the deceased was making her living by selling some groundnuts near Revathi Talkies at Masulipatnam. There she developed illicit intimacy with the accused Yedukondalu and they were living like husband and wife. The deceased and the accused used to quarrel often. On 31-1-1986 also the deceased and the accused had quarelied and in the evening at about 5 P.M. it is said that the appellant poured ke...
Sree Satyanarayana Spinning Mills Ltd. Vs. Commercial Tax Officer, Tan ...
Court: Andhra Pradesh
Decided on: Sep-15-1987
Reported in: [1988]68STC95(AP)
B.P. Jeevan Reddy, J.1. These writ petitions raise a question as to the interpretation of sub-section (2-A) of section 8 of the Central Sales Tax Act. For the sake of convenience we shall state the facts in W.P. No. 1871 of 1982. 2. The petitioner, a public limited company, manufactures cotton yarn of different kinds at its spinning mill in West Godavari district and sells the same within Andhra Pradesh, as well as to dealers outside the State. The petitioner is registered as a dealer both under the State Act, as well as the Central Act. It filed monthly returns for the months of April to December, 1981 and paid the tax thereon, but did not pay the surcharge leviable at 10 per cent on such tax, whereupon a notice dated 22nd February, 1982 was served upon the petitioner calling upon it to pay the same. The notice, inter alia, read as follows : '...... Under the provisions of the Act, you have to pay tax at the rate of 2 per cent and surcharge at 10 per cent on the turnovers from April, ...
J. Rama Murthy and ors. Vs. Srinivas Corporation General Merchants and ...
Court: Andhra Pradesh
Decided on: Sep-10-1987
Reported in: AIR1989AP58
Bhaskar Rao, J. 1. The only question involved in this appeal is whether the Court below after decreeing the suit can continue inquiry into a petition under Order 38, Rules 8, C.P.C. filed pending the suit for raising the order of attachment before Judgment.2, The facts of the case are: The property of the appellants was attached by order of the lower Court dt. 24-7-1978. It was an attachment before Judgment in a suit filed for recovery of money by the 1st respondent against 2nd and 3rd respondents. The appellants filed LA. 619/78 to raise the attachment. The suit was decreed on 9-12-1981. On 12-2-1982, long after decreeing the suit, 1.A. 619/78 was dismissed for default. In fact on that very date an adjournment petition for 1.A. 619/78 was filed by the appellants. However, that adjournment petition was dismissed on 12-2-82 and also consequently the 1.A. 619/78 for default. Therefore on 12-2-1982 itself, the appellants filed 1.A. 175/82 to restore 1.A. 619/78 dismissed on that very date...
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