Andhra Pradesh Court March 1988 Judgments
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The State of Andhra Pradesh Vs. Brite Poultry Farm
Court: Andhra Pradesh
Decided on: Mar-31-1988
Reported in: [1989]72STC139(AP)
ORDERY.V. Anjaneyulu, J.1. In this tax revision case filed by the State, the question that arises for consideration is, whether dressed chicken could be regarded as 'meat' 2. It is not denied that the assessee in this case deals in dressed chicken. The assessee claimed exemption of the turnover of dressed chicken contending that G.O. Ms. No. 1091, Revenue, dated 10th June, 1957 exempt the turnover of meat from sales tax, and the same is applicable in the present case. The assessing authority rejected the claim and subjected the turnover to tax. The Tribunal accepted the assessee's plea that dressed chicken could be considered as meat and consequently exempt under the aforementioned G.O. Aggrieved by the aforesaid decision of the Tribunal, the State has filed this tax revision case. 3. We are afraid, dressed chicken cannot be regarded as meat. Meat, as is popularly known, and even according to the current dictionary meaning, is flesh of animals excluding fish or poultry. In the popular ...
The State of Andhra Pradesh Vs. Venkateshwara Roller and Flour Mill
Court: Andhra Pradesh
Decided on: Mar-31-1988
Reported in: [1988]70STC299(AP)
Y.V. Anjaneyulu, J. 1. These two tax revision cases were filed by the State and the respondent is the same in both the cases. The two cases relate to the sales tax assessment years 1974-75 and 1975-76. A common question arises for consideration in both the cases and it will be convenient to dispose of those together. 2. The assessee carries on business in wheat products. In accordance with the licence issued by the Director of Civil Supplies, the assessee was under an obligation to sell atta, maida and other wheat products to the person nominated by the Director. During the financial year 1974-75, the assessee supplied wheat products of the value of Rs. 45,11,740 to the persons nominated by the Director of Civil Supplies; for the assessment years 1975-76 the assessee likewise supplied wheat products of the value of Rs. 79,61,310 to the nominees of the Director. In connection with the sales tax assessments for these two years the assessee claimed that the supplies of wheat products made...
Panjala Rajaiah and ors. Vs. Mamidi Manikya Reddy and anr.
Court: Andhra Pradesh
Decided on: Mar-31-1988
Reported in: 1(1989)ACC401
Jagannadha Rao, J.1. In this appeal, the question arises with reference to the liability of the insurance company Under Section 95(2)(a) and Section 95(2)(b) and as to the liability of the Company under a policy of 'comprehensive insurance' and as to when the Company can be said to have undertaken 'additional liability' over and above the statutory liability.2. The appeal is by the claimant aged 60 years (in O.P. No. 59/85) consequent to the death of his wife (aged 35 years), his son and daughter-in-law, in a single accident on 12-4-1981. The total claim in the tribunal is in a sum of Rs. 40.000/- out of which Rs. 15,000/- was awarded i.e. Rs. 8,000/-due to death of wife Rs. 3,560/- as loss of consortium, Rs 3,500/- towards pain and suffering.3. In the appeal, it is argued for the appellant by Sri K. Mallikarjuna Sastri that compensation should have been awarded properly by taking into account the loss of 'services' of the wife. It is also argued that the appellant is entitled to compe...
Jagannadha Baldwa Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-30-1988
Reported in: [1989]75STC141(AP)
Anjaneyulu, J.1. This tax revision case filed by the assessee in connection with the assessment year 1980-81 raises two questions : (1) Whether the impugned sales are exempt under section 6(2) of the Central Sales Tax Act ('the Act'); and (2) if not, whether Andhra Pradesh or Gujarat is the appropriate State for payment of the Central sales tax. 2. The assessee purchased 100 bales of cotton from a Gujarat party for consideration of Rs. 2,17,747. It is his claim that while the goods were in transit, he sold them to a party in Sholapur for consideration of Rs. 2,32,768 by transfer of documents of title. During the course of the Central sales tax assessment, the assessee claimed exemption of the sales effected under section 6(2) of the Act on the ground that they were transit sales. The claim for exemption was rejected on the ground that C forms and E-I forms produced by the assessee were defective. It may be pointed out that unless valid C forms and E-I forms are filed, claim for exempti...
Nagabandi Mallaiah Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-30-1988
Reported in: [1988]70STC160(AP)
Ramanujulu Naidu, J. 1. The petitioner was assessed to sales tax on a turnover of Rs. 1,41,575 by the Commercial Tax Officer, Warangal, by this order dated 16th February, 1968. The order of assessment was to the best of judgment of the assessing authority after rejecting the turnover declared by the petitioner. Later, the successor of the assessing authority served a notice on 5th August, 1970 on the petitioner calling upon him to show cause as to why penalty should not be levied on him under section 14(2) of the Andhra Pradesh General Sales Tax Act, 1957 ('the Act', for short) on the ground that the entire taxable turnover was not disclosed by the assessee in his returns. The petitioner submitted his reply on 12th August, 1970. The reply did not find acceptance with him. He, therefore, levied penalty in a sum of Rs. 5,232.15 by his proceedings dated 31st March, 1971. The petitioner unsuccessfully challenged the same before the Assistant Commissioner of Commercial Taxes, Hyderabad, and...
D. Renuka Vs. Commissioner of Wealth-tax Overruled
Court: Andhra Pradesh
Decided on: Mar-29-1988
Reported in: [1989]175ITR615(AP); [1988]40TAXMAN404(AP)
B.P. Jeevan Reddy, J. 1. Two questions are stated by the Income-tax Appellate Tribunal under section 27(1) of the Wealth-tax Act, 1957. They are : '(1) On the facts and in the circumstances of the case, whether the Appellate Tribunal is justified in holding that the liability due to the Life Insurance Corporation is not allowable as deduction as the debt is incurred on the exempted asset (2) On the facts and in the circumstances of the case, whether the Tribunal is justified in holding that the unquoted shares of Biological Evans Ltd. should be valued as per rule 1D of the Wealth-tax Rules, 1957 ?' 2. So far as the first question is concerned, it is agreed by counsel for both the parties that it has to be answered in the affirmative, i.e., in favour of the Revenue and against the assessee, following the deduction of this court in Mohd. Ashroff Khan v. CWT : [1985]154ITR830(AP) . The question is accordingly answered. Thus, only the second question survives for consideration. 3. The ass...
M. Paramasivam Vs. Food Corporation of India, Nellore
Court: Andhra Pradesh
Decided on: Mar-29-1988
Reported in: AIR1989AP124
1. The appeal raises an important question relating to the effect of the three recent Supreme Court judgments in Executive Engineer, Irrigation, Galimala v. Abaaduta Jena, : [1988]1SCR253 ; State of Orissa v. Construction India, : [1988]2SCR145 ; and Food Corporation of India v. S.D.M. Transport, : [1988]2SCR329 , regarding grant of interest by an Arbitrator under the Indian Arbitration Act 1940, both prior to the commencement of the arbitration proceedings and during the pendency of the proceedings before him.2. The appellant-firm is a contractor and offered to purchase 2709 bags of damaged food grains. We are concerned with the Contract No. 2. The appellant placed a tender on 12-4-1977 and the same was accepted by the Food Corporation of India (hereinafter called 'the Corporation') at Nellore. A dispute arose between the parties regarding payment of storage charges and interest. As per the terms of the tender conditions, the dispute was referred to the arbitration of Sri Ch. Prabhaka...
Sri Ganesh Trading Company Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-29-1988
Reported in: [1988]71STC431(AP)
G. Ramanujulu Naidu, J. 1. The above tax revision case is preferred by the petitioner questioning the order dated 19th April, 1896, passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (hereinafter referred to as 'the Tribunal'), dismissing its appeal preferred against the order of the Deputy Commissioner (Commercial Taxes), Warrangal. 2. The relevant facts giving rise to the above tax revision case, which are not in dispute, lie in a narrow compass : The petitioner is a registered dealer under the Andhra Pradesh General Sales Tax and Central Sales Tax Acts, trading in paddy and rice at Warrangal. For the assessment year 1978-79, the assessing authority subjected a turnover of Rs. 30,623.97 representing the inter-State sales of rice effected by the petitioner and not covered by declarations in form C, to tax of Rs. 673.88 under section 8(2)(a) of the Central Sales Tax Act. The Deputy Commissioner (Commercial Taxes), Warrangal, however, reopened the assessment in exerci...
Ravi Enterprises Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Mar-29-1988
Reported in: [1988]70STC286(AP)
Y.V. Anjaneyulu, J. 1. The appellant, a partnership firm is a registered dealer under the Central Sales Tax Act (for short, 'the Act'). This tax revision case filed by the appellant-assessee is directed against the order of the Sales Tax Appellate Tribunal (for short, 'the Tribunal') affirming the penalty of Rs. 29,605 under section 10-A of the Act. It is necessary to examine the facts leading to the levy of penalty in question. The assessee is a registered dealer under the Act. The assessee entered into a contract with the Andhra Pradesh State Irrigation Development Corporation Limited, hereinafter referred to as 'the Corporation' to supply and erect pumpsets with necessary accessories at the places specified by the Corporation. A purchase order was issued by the Corporation on 8th May, 1978 which incorporated the details of the equipment required for erecting the pumpsets and the time-limit within which the erection should be completed. The purchase order also contains the other term...
The State of Andhra Pradesh Vs. Bajaj Brothers
Court: Andhra Pradesh
Decided on: Mar-29-1988
Reported in: [1989]74STC263(AP)
Anjaneyulu, J. 1. This tax revision case is filed by the State against the order of the Sales Tax Appellate Tribunal concerning the sales tax assessment years 1980-81 and 1981-82. We may, at the outset, point out that the State should have filed two tax revision cases for the two assessment years separately. 2. The short dispute that arose for consideration before the Tribunal in this case was, whether pigment powders sold by the assessee answered the description of item 45 of the First Schedule in which case the tax leviable is at 6 per cent. If pigment powders do not fall under item 45 then there is no dispute that the goods have to be treated as unclassified and general rate of tax would be applicable. The Tribunal examined the question in all aspects and in a well - reasoned order pointed out that pigment powders sold by the assessee did not fall under item 45. Having carefully gone through the order of the Tribunal, we do not find any material to come to a contrary conclusion. 3. ...
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