Andhra Pradesh Court June 1988 Judgments
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The State of Andhra Pradesh Vs. Bazar Industries
Court: Andhra Pradesh
Decided on: Jun-23-1988
Reported in: [1989]73STC186(AP)
Jeevan Reddy, J. 1. The question in this T.R.C. is whether the plastic cloth manufactured by the respondent-dealer falls under item 5 of the Fourth Schedule and, therefore, exempt from tax. According to the department, it does not fall within that entry and that it must be treated as plastic article and taxed under item 113 of the First Schedule to the A.P. General Sales Tax Act. 2. The dealer's plea has been accepted by the Tribunal though it was negatived by the assessing authority and the first appellate authority. 3. A piece of plastic cloth manufactured by the dealer-assessee herein has been produced by the learned Government Pleader for Commercial Taxes (the respondent-assessee is unrepresented). A look at the product shows that it is a case of overlaying the plastic over the cloth. Probably that is the reason why it is called as a plastic cloth. Item 5 of the Fourth Schedule reads thus : 'Cotton fabrics, rayon or artificial silk fabrics and woollen fabrics.' 4. The explanation a...
Commissioner of Income-tax Vs. Anakapalli Co-operative Marketing Socie ...
Court: Andhra Pradesh
Decided on: Jun-22-1988
Reported in: [1989]175ITR584(AP)
B.P. Jeevan Reddy J.1. Only one question has been referred by the Income-tax Appellate Tribunal, Hyderabad, under section 256(1) of the Income-tax Act, 1961, though the Revenue had asked for referring as many as four questions. The question referred runs as follows : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the entire amount of Rs. 3,72,038 relating to marketing of agricultural produce of its members and interest on loans given to its members should be allowed as deduction under section 80P(2)(a) of the Income-tax Act, and not Rs. 73,720 with reference to the proportionate net profit referable to those activities only ?' 2. The facts relevant to the above question are : The Anakapalli Co-operative Marketing Society is engaged in, inter alia, (1) providing credit facilities to its members; and (2) marketing of agricultural produce of its members. For the assessment year 1979-80, the assessee claimed that two amount...
Commissioner of Income-tax Vs. Vazir Sultan Tobacco Co. Ltd.
Court: Andhra Pradesh
Decided on: Jun-22-1988
Reported in: (1987)65CTR(AP)140; [1988]173ITR567(AP)
B.P. Jeevan Reddy, J.1. The following,, three questions are referred by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961 : ' (1) Whether, on the facts and in the circumstances of the case, amounts standing under 'Capital Redemption Reserve' are includible in computing the capital base (2) Whether, on the facts and in the circumstances of the case, no deduction could be made from the capital base of proportionate capital ascertainable with reference to the exempted portion of dividends (3) Whether, on the facts and in the circumstances of the case, while computing the chargeable profits, 50% of actual donations should be deducted without invoking the ceilings laid down under section 80G of the Income-tax Act, as restricted by the Income-tax Officer (it relates to the assessment year 1976-77 only) ?' 2. So far as question No. 2 is concerned, it is concluded by the decision of this court in CIT v. Indian Detonators Ltd. : [1983]143ITR547(AP) , in favour o...
The State of Andhra Pradesh Vs. Andhra Pradesh Paper Mills Limited
Court: Andhra Pradesh
Decided on: Jun-20-1988
Reported in: [1988]71STC296(AP)
Jeevan Reddy, J.1. The question that arises in this tax revision case is whether the freight charges are not liable to be included in the turnover of the assessee. The assessee, Andhra Pradesh Paper Mills, Rajahmundry is a manufacturer of paper. For the assessment years 1970-71, 1971-72 and 1972-73, the assessee claimed exemption in respect of the turnover representing freight charges and certain other items. In this case we are concerned only with the freight charges. The plea was negatived by the assessing authority. Before the Tribunal, the first of the two questions which arose for consideration related to the inclusion of freight charges in the taxable turnover. The Tribunal held that having regard to the stipulations between the parties, the facts of the case fell within the second of the three categories of cases mentioned in the decision of the Supreme Court (Hindustan Sugar Mills' case [1979] 43 STC 13). In other words, though the freight charges were included in the sale bill...
Ferro Alloys Corporation Ltd. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jun-16-1988
Reported in: [1990]76STC408(AP)
B.P. Jeevan Reddy, J.1. These tax revisions arise from a common order of the Sales Tax Appellate Tribunal in a batch of appeals. They are preferred by the assessee against the findings of the Tribunal on questions 1 and 4, referred to hereinafter, whereon the Tribunal held against the assessee. 2. The assessee-petitioner herein, Ferro Alloys Corporation Ltd., is engaged in the manufacture of ferro-manganese. It sold ferro-manganese to MMTC, which in turn exported it. According to the petitioner-assessee, the foreign buyer was identified by it and the price, quantity and quality were all settled by it only with the foreign buyer. However, on account of the canalisation policy in force, a direct sale could not be effected by the petitioner in favour of the foreign buyer. The mineral had first to be sold to MMTC, which in turn entered into a contract of sale with the foreign buyer. 3. The assessing authority sought to levy tax upon the turnover relating to ferro-manganese in the hands of ...
Khandelwal Ferro Alloys Limited Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jun-16-1988
Reported in: [1989]72STC270(AP)
Jeevan Reddy, J.1. These tax revision cases preferred by the State as well as by the assessees/dealers arise from a common judgment and order of the Sales Tax Appellate Tribunal in a batch of appeals. Three common questions fell for consideration before the Tribunal. They were : (1) Whether the transactions in question are export sales falling under the second limb of section 5(1) of the Central Sales Tax Act (2) Whether the State of Andhra Pradesh has no jurisdiction to bring the transactions to tax under the Andhra Pradesh General Sales Tax Act since they are inter-State transactions exigible to tax only by the State of Maharashtra under the Central Sales tax Act; and (3) Whether 'manganese' in entry 1 of the Second Schedule to the Andhra Pradesh General Sales Tax Act takes within its purview 'ferro manganese' 2. The appeals were first heard by a Bench of the Tribunal comprising Sri M. N. Rao, Chairman, and Sri Krishnamurthy, Departmental Member. Both the Members answered questions...
Sponge Iron India Ltd. Vs. Andhra Steel Corporation Ltd.
Court: Andhra Pradesh
Decided on: Jun-16-1988
Reported in: AIR1989AP206
Amareswari, J.1. A short but interesting question arises in this appeal. The plaintiff M/s. Sponge Iron India Ltd., are manufacturers of Sponge Iron with their Office in S.I.I.L. Campus, Khammam District within the jurisdiction of the Subordinate Judge's Court at Kothagudem. The defendant M/s. Andhra Steel Corporation Ltd., is a firm based at Bangalore engaged in the manufacture of steel billets for which the raw material is sponge iron. The defendant placed a purchase order dated 21-12-1981 requiring the plaintiff to supply 15,000 metric tonnes of sponge iron at Rs. 1425/- per metric tonne. These conditions are mentioned on the first page of the purchase order. On the reverse, there were other terms and conditions out of which Condition No. 11 says that the purchase order 'shall be subject to the jurisdiction of the Bangalore Courts'. The plaintiff in his turn sent a sale order dated 26-12-81 agreeing to supply 15,000 metric tonnes of sponge iron at Rs. 1425/-per tonne, subject to gen...
State of Andhra Pradesh Vs. Ranka Cables Pvt. Ltd.
Court: Andhra Pradesh
Decided on: Jun-16-1988
Reported in: [1990]78STC111(AP)
Jeevan Reddy, J.1. This tax revision case is preferred by the State against the judgment and order of the Sales Tax Appellate Tribunal, Hyderabad, in so far as it held that the excise duty component cannot be included in the sale price for the purposes of the Central Sales Tax Act and therefore, cannot be brought to tax. It is necessary to state a few facts : The respondent-assessee, Ranka Cables Private Ltd., Cuddapah, are engaged in the manufacture of cables and other electrical equipments. For the assessment years 1975-76, 1976-77, 1977-78 and 1978-79, in the assessments made under the Central Sales Tax Act, the Commercial Tax Officer, Cuddapah, included the Central excise duty in the turnover of the assessee. During the relevant period, a scheme evolved by the Central Government called 'Supplementary Cash Assistance Scheme' was in force. The scheme is found stated in the letter of the Government of India, Ministry of Foreign Trade, New Delhi, dated 6th January, 1971, addressed to t...
State of Andhra Pradesh Vs. International Packaging Industry
Court: Andhra Pradesh
Decided on: Jun-16-1988
Reported in: [1989]74STC216(AP)
1. The only point in this revision filed by the State is, whether the respondent is entitled to the exemption from tax under section 5 of the Central Sales Tax Act, 1956, the sales effected by it being 'sales in the course of export'. 2. The brief facts of the case are as follows : The respondent is a manufacture of hessian/gunny bags. It made sales of the gunny bags to (i) M/s. Tiffin Barytes Asbestos and Paints Ltd., (ii) M/s. Vijayalakshmi Minerals Trading Company and (iii) A.P. Mining Corporation Limited (hereinafter referred to as 'the dealers'). The gunny bags purchased were used by the dealers for purpose of packing the barytes powder being exported to a foreign buyer. As per the policy of the Central Government the barytes packed in the hessian gunny bags were sold to and channelised through the Minerals and Metals Trading Corporation for purpose of exporting the same to the foreign buyer. The claim of the respondent is that the sales effected by it were in the course of export...
Commissioner of Income-tax Vs. Anwar Begum
Court: Andhra Pradesh
Decided on: Jun-15-1988
Reported in: [1988]174ITR407(AP)
Bhaskar Rao, J.1. In this reference made under section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following question for our determination : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that only a sum of Rs. 18,000 could be brought to tax under section 160(1) and that the balance of income from the share fund could not be taxed ?' 2. The facts of the case in brief are : Nawab Sir Mir Osman Ali Khan Bahadur, the Nizam of Hyderabad, created a trust of three properties, namely, (i) jewellery mentioned in the first schedule of the trust deed, (ii) 5% tax-free cumulative preference shares in Greaves Cotton and Company Ltd. of the face value of Rs. 4,00,000, and (iii) a sum of Rs. 75,000 in cash for residence (for brevity the above three are called 'the jewellery, the shares and the residence funds', respectively). In this reference, we are concerned with the share fund only. The trust is called 'Sahebzadi...
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