Andhra Pradesh Court February 1988 Judgments
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Katragadda Electronics (P.) Ltd. and anr. Vs. the State of Andhra Prad ...
Court: Andhra Pradesh
Decided on: Feb-24-1988
Reported in: [1988]71STC281(AP)
Ramanujulu Naidu, J.1. The petitioner in Tax Revision Cases Nos. 410, 411 and 412 of 1985 is M/s. Katragadda Electronics (Private) Limited, Kushaiguda, Hyderabad, whereas the petitioner in Tax Revision Cases Nos. 109 and 110 of 1987 is M/s. Hytronics Enterprises, Hyderabad, a registered firm. 2. The petitioners are manufacturers of voltage stabilisers and the entire stock manufactured by the petitioners was supplied to M/s. Electronics Corporation of India Limited, Hyderabad. The assessing authority subjected the turnovers representing the total sale proceeds of the goods to tax under entry 38 of the First Schedule at the rate of 8 per cent. The orders of assessment were however revised subsequently by the Commercial Tax Officer, Hyderabad (Rural), under section 14(4) of the Andhra Pradesh General Sales Tax Act, as according to him the voltage stabilisers were accessories to television sets and therefore liable to tax at the rate of 12 per cent. under entry 3 of the First Schedule to t...
Prakash Enterprises and ors. Vs. Commercial Tax Officer, Gowliguda, Hy ...
Court: Andhra Pradesh
Decided on: Feb-24-1988
Reported in: [1988]70STC245(AP)
Ramanujulu Naidu, J. 1. These writ petitions are filed under article 226 of the Constitution of India for issue of writs of mandamus declaring G.O.Ms. No. 1176, Revenue (CT-II) dated 17th December, 1987 published in the Andhra Pradesh Gazette on 21st December, 1987 as unconstitutional and appropriate directions quashing the provisional assessments made by the 1st respondent subjecting the petitioners to sales tax. The entire disputed turnover represents the total sale proceeds of cycle tyres and tubes effected by the petitioners during the period commencing from 15th June, 1987 and ending with 21st December, 1987. 2. All the petitioners are dealers in tyres and tubes including cycle tyres and tubes. Under item 17 of the First Schedule to the Andhra Pradesh General Sales Tax Act, cycles, their accessories and parts including tyres and tubes and accessories used therewith made of rubber or other material are taxable at the point of first sale in the State at 6 paise in the rupee. On a re...
Assistant Collector of Central Excise, Rajahmundry and ors. Vs. Duncan ...
Court: Andhra Pradesh
Decided on: Feb-19-1988
Reported in: 1988(35)ELT308(AP)
ORDERJeevan Reddy, J.1. W.P. No. 3474/1982 was filed by (i) Duncans Agro-Industries Ltd., and (ii) Narendra Kumar Jain (who was described as a share-holder of the 1st petitioner Company), for issuance of an appropriate writ, order or direction, directing the respondents (Union of India and its officers in the Central Excise Department), to approve the assessable value as declared by the 1st petitioner in Price List No. 2/82 and filed on 25-3-1982, and not to include the amount of excise duty and/or additional excise duty exempted under the notification issued by the Government of India, i.e., Notification No. 30/79-CE, dated 1-3-1979, and the tariff rate in the assessable value of the 1st petitioner's products, declaring the provisions of Clause 47 of the Finance Bill, 1982, and the relevant provisions of the Finance Act as illegal, unconstitutional, and invalid. In the said writ petition W.P. M.P. No. 5051/1982 was filed for staying the collection of duty calculated on the basis of ef...
G. Venkateswara Rao Vs. Sir Silk Ltd. and ors.
Court: Andhra Pradesh
Decided on: Feb-18-1988
Reported in: (1988)IILLJ375AP
Syed Shah Mohammed Quadri, J.1. This writ appeal is directed against the order of our learned brother P. C. Reddy, J (as he then was) dismissing the writ petition filed by the appellant challenging the judgment of the Labour Court dated 14th March 1980 in Second Appeal No. 45 of 1979. 2. This appellant was initially appointed by the Sir Silk Limited, the first respondent, on September 17, 1963. He continued to be an employee of the first respondent till 31st October, 1966 when he was appointed by the Birla Institute of Scientific Research, the fourth respondent. He was transferred to the first respondent on 27th September 1976, but within a short time he was directed to report to Mr. Mandelia at the Office of the fourth respondent by an order dated 26th October 1976. He was further informed by the fourth respondent that his transfer to the first respondent stood cancelled. The services of the appellant were terminated on 27th October 1976. The appellant filed an appeal against the said...
Food Specialities Ltd. Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Feb-17-1988
Reported in: [1989]73STC95(AP)
Jeevan Reddy, J.1. Andhra Pradesh Dairy Development Co-operative Federation Ltd., is the only manufacturer of baby milk foods in the State of Andhra Pradesh. It marketed baby milk food manufactured by it under the trade name 'Vijaya Spray'. Under G.O.Ms. No. 1240, Revenue, dated 12th October, 1979 the Government of Andhra Pradesh exempted from sales tax 'the sales of baby milk food known as 'Vijaya Spray' manufactured and/or marketed by the A.P. Dairy Development Corporation Ltd.'. Prior to 1983 the 4th respondent was registered as a company under the Companies Act. After it was converted into a Co-operative Federation, G.O.Ms. No. 1240 was amended by G.O.Ms. No. 1200 dated 2nd September, 1983 substituting the name of the Co-operative Federation in the place of the Corporation. Baby food is exigible to sales tax at 5 per cent at the point of first sale in the State, as per entry 44 of the First Schedule to the A.P. General Sales Tax Act. 2. The petitioner. Food Specialities Ltd., is en...
State of Andhra Pradesh Vs. Andhra Pradesh Housing Board
Court: Andhra Pradesh
Decided on: Feb-17-1988
Reported in: [1988]70STC203(AP)
Y.V. Anjaneyulu, J.1. These two tax revision cases are filed by the State and they relate to the assessment years 1973-74 and 1975-76. The A.P. Housing Board is the respondent. It appears the Commercial Tax Officer, VI Circle, Hyderabad, gathered information that the respondent had effected sales of unused application forms, iron scrap, etc. The Commercial Tax Officer was of the view that the sales so effected by the respondent were liable to be taxed under the A.P. General Sales Tax Act ('the Act', for short) and that the respondent could be regarded as a 'dealer' for the purpose of section 2(1)(e) of the Act. The Commercial Tax Officer initiated assessment proceedings and assessed the respondent, inter alia, for the assessment years 1973-74 and 1975-76 on the following items : ------------------------------------------------------------------------Particulars Assessment year Assessment year1973-74 1975-76------------------------------------------------------------------------Rs. Rs.1...
Commissioner of Income-tax Vs. Andhra Bank Ltd.
Court: Andhra Pradesh
Decided on: Feb-17-1988
Reported in: [1990]186ITR192(AP)
Y.V. Anjaneyulu, J. 1. This is a consolidated reference under the Companies (Profits) Surtax Act, 1964 (hereinafter referred to as 'the Act'), for the assessment years 1974-75, 1975-76 and 1977-78. The reference is at the instance of the Commissioner of Income-tax and the Tribunal referred as many as six questions. Out of these six questions, three questions are common for the assessment years 1974-75, 1975-76 and 1977-78. Two questions are common for the assessment years 1975-76 and 1977-78 and one question pertains to the assessment year 1975-76. We deal with these questions in that order.2. Taking up the three questions which are common for the assessment years 1974-75, 1975-76 and 1977-78, learned standing counsel for the Revenue fairly represented that all these three questions are covered by a decision of this court in Referred Case No. 18 of 1980 dated November 7, 1984 (See : [1990]186ITR190(AP) (supra)). The first question, it is said, is covered against the Revenue (sic) ; the...
Dhanalakshmi Steel Re-rolled Mills Vs. Commercial Tax Officer (Fac), M ...
Court: Andhra Pradesh
Decided on: Feb-16-1988
Reported in: [1989]75STC271(AP)
Ramanujulu Naidu, J.1. This is a petition filed under Article 226 of the Constitution of India, for issue of a writ of certiorari quashing the order of assessment dated 19th February, 1987 passed by the first respondent for the assessment year 1984-85 to the extent of denying to the petitioner the benefit of set-off claimed after calling for records therein. 2. The petitioner is a re-rolling mill. It buys iron and steel scrap and manufactures from out of the said scrap re-rolled finished products, like M.S. rounds, angles, channels, etc., which are declared goods within the meaning of section 14(iv) of the Central Sales Tax Act. 3. Under notification contained in G.O.Ms. No. 498, Revenue (S), dated 20th March, 1984, the Governor of Andhra Pradesh, directed that where tax had been levied and collected under the Andhra Pradesh General Sales Tax Act, 1957 in respect of the sale or purchase inside the State, of iron and steel scrap referred to in item 2 of the Third Schedule to the said Ac...
Commissioner of Income-tax Vs. Segu Harnath
Court: Andhra Pradesh
Decided on: Feb-15-1988
Reported in: [1988]171ITR318(AP)
Y.V. Anjaneyulu, J.1. This reference under the income-tax act relates to the three assessment years 1978-79, 1979-80 and 1980-1981. The commissioner of Income-tax sought this reference and the following three questions were referred by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax act. '1. Whether, on the facts and in the circumstances of the case the Appellate Tribunal is right in holding that the interest of Rs. 9435 debited to the capital account of the minor and paid to the firm in which she was a partner is deductible from the share income arising to her from the partnership firm, especially when the interest is paid to the firm itself and not to any outsider 2. Whether, on the facts and in the circumstances of the case the Appellate Tribunal is right in holding that the interest of Rs. 8839 debited to the capital account of the minor and paid to the firm in which she was a partner is deductible from the share income arising to her from the partnership ...
Sakti Engineering Company Vs. State of Andhra Pradesh and ors.
Court: Andhra Pradesh
Decided on: Feb-15-1988
Reported in: [1989]75STC215(AP)
Ramanujulu Naidu, J. 1. The petitioner a private limited company (hereinafter referred to as the 'company') is a registered dealer under the Andhra Pradesh General Sales Tax Act. The company manufactures and sells transformers and other electrical goods at Vijayawada. Large quantities of electrical transformers were sold by the petitioner to the Andhra Pradesh State Electricity Board during the assessment year 1980-81. The petitioner was assessed to tax not only on the value of the goods supplied but also on the basic excise duty and special excise duty levied on the value of the goods sold. The petitioner unsuccessfully sought deduction of the said two amounts of duty from the taxable turnover from all the authorities including the Sales Tax Appellate Tribunal, under the Act. The above tax revision case is, therefore, filed. 2. Sri S. Venkateswara Rao, learned counsel appearing for the petitioner, contends that no excise duty was in fact paid by the petitioner on the value of the good...
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