Andhra Pradesh Court June 1988 Judgments
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The State of Andhra Pradesh Vs. Dhanalakshmi Rice Mill
Court: Andhra Pradesh
Decided on: Jun-15-1988
Reported in: [1988]71STC314(AP)
Jeevan Reddy, J.1. This T.R.C. preferred by the State is directed against the order of the Sales Tax Appellate Tribunal deleting the penalty levied by the Commercial Tax Officer under sub-section (8) of section 14 of the Andhra Pradesh General Sales Tax Act. During the course of assessment, the Commercial Tax Officer found that certain turnover has been not disclosed by the assessee and accordingly included it. He took proceedings for levying penalty and finding that the non-disclosure was wilful, levied penalty in a sum five times the tax evaded. On appeal, the first appellate authority, while confirming the finding, reduced the penalty to two times. On appeal, however, the Tribunal found that out of the five items of additions made by the Commercial Tax Officer, three items could not have been added. So far as the question of penalty is concerned, the Tribunal found that inasmuch as the major additions have been deleted by it and also because it cannot be said that there was mens rea...
The State of Andhra Pradesh Vs. Power and Industrial Equipment and Acc ...
Court: Andhra Pradesh
Decided on: Jun-15-1988
Reported in: [1989]74STC87(AP)
1. The question for consideration in this batch of revisions is, whether radiators used in manufacture of transformers can be called electrical goods or in the alternative whether they can be called accessories of electrical goods within the meaning of entry 38 of the First Schedule to the Andhra Pradesh General Sales Tax Act, as it stood at the relevant time. During the assessment years concerned, entry 38 read as follows : 'All electrical goods, instruments, apparatus and appliances including fans and lighting bulbs, electrical earthenware and porcelain and all other accessories excluding electric motors.' 2. The Tribunal found that the radiators manufactured by the dealer herein are used in manufacturing the transformers. Radiators by themselves do not fall within entry 38. They would fall within entry 38 provided they are electrical goods or electrical instruments or electrical apparatus or electrical appliances. The other situation in which they would fall within the entry is, if ...
Vadlaputi Traders Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jun-15-1988
Reported in: [1988]71STC419(AP)
Jeevan Reddy, J.1. The petitioner is a dealer in gingili seeds. For the assessment year 1981-82, he filed a return declaring his turnover. Gingili seeds are taxable at the first purchase point in the State. In his return he showed the value of the gingili seeds purchased as Rs. 9,05,498.85. On a perusal of the accounts, the assessing authority found that the petitioner has incurred an expenditure of Rs. 33,498.97 in connection with the purchase of the said seeds, which the dealer did not include in his turnover. He proposed to include the same in the turnover on the ground that the said amount represents pre-sale expenses. The petitioner submitted an explanation contending that the weighment charges, cost of packing material, brokerage and gunnies are not pre-sale expenses, but post-sale expenses. He also submitted that the market-fee paid cannot also be included in the turnover since it is paid directly by him to the market-committee. The assessing authority rejected the petitioner's ...
The State of Andhra Pradesh Vs. A.R.K. Industries
Court: Andhra Pradesh
Decided on: Jun-15-1988
Reported in: [1989]74STC198(AP)
Jeevan Reddy, J. 1. The question arising in this tax revision case is whether the wooden cabinets of T.V. sets are taxable under entry 3 of the First Schedule to the Andhra Pradesh General Sales Tax Act or should be taxed as general goods. Entry 3 reads as follows : '3. Wireless reception instruments and At the point 12 paise apparatus, radios and radio gramo- of first sale in the phones (televisions), electrical in the State. rupee.' valves, accumulators, amplifiers and loud speakers and spare parts and accessories thereof. 2. The contention of the Revenue is that the wooden cabinets of T.Vs. are spare part or at any rate accessories. This argument was rejected by the Tribunal which held that the cabinets are neither spare parts nor accessories but components of T.Vs. This decision was arrived at by the Tribunal following the decisions of the Madras and Bombay High Courts in F. Rose Mary Carpentry Works, Coimbatore v. State of Madras [1964] 15 STC 924 and Commissioner of Sales Tax v. ...
Hmt Bearing Limited Vs. Commissioner of Income-tax and anr.
Court: Andhra Pradesh
Decided on: Jun-14-1988
Reported in: (1988)73CTR(AP)243; [1988]173ITR597(AP)
B.P. Jeevan Reddy, J. 1. This writ petition is directed against the judgment and order of the Commissioner of Income-tax, Andhra Pradesh-I, Hyderabad, on a revision petition filed by the petitioner under section 264 of the Income-tax Act. The facts leading up to the present stage, as found recorded in the orders of the authorities under the Act, are as follows : The petitioner, 'HMT Bearings Ltd. ', is a Corporation owned and controlled by the Central Government. Formerly, it was known as Indo-Nippon Precision Bearings Ltd. '. It was initially a State Government undertaking, but in February, 1980, it was taken over by the HMT and the name changed to 'HMT Bearings Ltd. '. The assessment year concerned herein is 1978-79, the previous year being the financial year ending on March 31, 1978. The income-tax return for the said assessment year had to be filed on or before July 31, 1978, but it was not so filed. On August 10, 1978, a notice undersection 139(2) was issued by the Income-tax Offi...
Raphael Pharmaceuticals Pvt. Ltd. Vs. Superintendent of Distilleries
Court: Andhra Pradesh
Decided on: Jun-14-1988
Reported in: 1988(38)ELT11(AP)
Yogeshwar Dayal, C.J.1. M/s. Raphael Pharmaceuticals (P) Ltd., is a manufacturer of a medicinal preparation called 'HEMPHER'. The petitioners are licencees with the State Excise Department since April 1984 under loan licence granted by Food & Drugs Authority. The said product belongs to M/s. Cachet Pharmaceuticals (P) Ltd., and is sold to M/s. Alkem Labs, Bombay only at Rs. 6.75 per bottle of 200 ml. The Excise Duty per bottle calculated at the above rate is Rs. 1.125. The petitioners have been paying excise duty on the aforesaid basis till they received a notice dated 18.6.1987 from the Superintendent of Distilleries, Hyderabad. The demand notice dated 18.6.1987 is reproduced hereunder :- '....... M/s. Raphael Pharmaceuticals (P) Ltd., are manufacturing a medicinal preparation named 'Hempher' under the Licence on behalf of M/s. Cachet Pharma (P) Ltd. Entire production is sold to M/s. Alkem Labs. As such, M/s. Alkem Labs become a related person referred to in Section 4(4)(c) of Central...
Andhra Prabha Private Ltd. Vs. the State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jun-14-1988
Reported in: [1989]73STC260(AP)
Jeevan Reddy, J.1. The question that arises in these four tax revision cases is whether the petitioner-assessee is liable to be taxed on the turnover relating to sale of back number copies of newspapers which remained unsold. The assessee concerned herein is 'Andhra Prabha Private Ltd., Vijayawada.' For the assessment years 1973-74 to 1977-78, the assessee, which carries on the business of printing and publishing the daily newspaper 'Andhra Pradesh' sold as waste paper the back number copies of newspapers which remained unsold on the dates of their publication. These were brought to tax by the assessing authority under section 5(1) of the Andhra Pradesh General Sales Tax Act, 1957, which was questioned by the assessee. Two contentions were urged before the Tribunal, viz., (i) that even the unsold newspapers, i.e., back number copies of newspapers, are also 'newspapers' and, therefore, not exigible to tax; and (ii) that even if the back number copies of newspapers are not exempt from ta...
Dadi Peda Nooka Raju and Sons Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jun-13-1988
Reported in: [1989]75STC407(AP)
Jeevan Reddy, J.1. This tax revision case is preferred against an order of remand by the Sales Tax Appellate Tribunal. 2. The relevant facts are : The petitioner-assessee submitted A-2 returns disclosing a gross turnover of Rs. 3,56,604, claiming that turnover in an amount of Rs. 1,18,943.70 is exempt. The net turnover was shown at Rs. 2,37,560.50. Against the order of assessment dated 10th July, 1979, rejecting his contention, the assessee preferred an appeal to the Assistant Commissioner contending that what were sold by him were watery coconuts and not tender coconuts. By his order dated 17th April, 1980, the Assistant Commissioner allowed the appeal, set aside the assessment order and remitted the matter to the assessing authority for detailed verification and to pass a fresh order of assessment after affording an opportunity to the assessee. Accordingly, the Commercial Tax Officer made a fresh assessment, practically reaffirming his earlier order. On this occasion, however, the as...
State of Andhra Pradesh Vs. Dunlop India Limited
Court: Andhra Pradesh
Decided on: Jun-13-1988
Reported in: [1989]75STC44(AP)
Jeevan Reddy, J. 1. The question that arises in this tax revision case is under which entry of which Schedule are the several goods mentioned hereinafter taxable. 2. The first goods concerned are transmission beltings. The department's contention was that transmission beltings are chargeable as general goods under section 5(1) of the Act and not under entry 5 of the IV Schedule (exempted goods). 3. We have held in a recent case in T.R.C. No. 62 of 1985 disposed of on 9th June, 1988 [State of A.P. v. Goodyear India Ltd. [1989] 74 STC 47] that transmission beltings are 'cotton fabrics' within the meaning of entry 5 of the Fourth Schedule to the A.P. General Sales Tax Act and accordingly exempt from the tax. Following the said decision, we hold that transmission beltings fall within the said entry 5 of the Fourth Schedule and accordingly are exempt from tax. 4. The next question is whether tractor-trailer wheels and axles are 'wheels and axles' falling under entry 2(xiv) of the Third Sche...
State of Andhra Pradesh Vs. Indian Medicine Sales House
Court: Andhra Pradesh
Decided on: Jun-13-1988
Reported in: [1989]75STC353(AP)
Bhaskar Rao, J. 1. This tax revision case is filed against an order of the Sales Tax Appellate Tribunal rejecting the Revenue's contention that the assessments made on husband and wife separately should be clubbed together, they being members of a Hindu undivided family though they are registered as dealers separately. 2. The facts of the case are : The Indian Medicine Factory, Vijayawada, is a proprietary concern owned by one Smt. Indumathi. Her husband Narayana owns Indian Medicine Sales House at Vijayawada. The former is a manufacturing concern while the latter is a trading one. Both were registered separately as dealers and the assessments made separately. For the assessment year 1980-81, the Commercial Tax Officer, Vijayawada, assessed the Indian Medicine Factory on a net turnover of Rs. 13,09,520 to tax. The same assessing authority assessed the Indian Medicine Sales House on a gross turnover of Rs. 11,93,203.19 and granted exemption for Rs. 11,62,499. Thereafter, the Deputy Comm...
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