Andhra Pradesh Court July 1988 Judgments
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Cuddapah Co-operative Sugars Ltd. Vs. Union of India and ors.
Court: Andhra Pradesh
Decided on: Jul-28-1988
Reported in: 1989(23)LC316(AP); 1988(38)ELT257(AP)
M.N. Rao, J.1. The petitioner, M/s. Cuddapah Cooperative Sugars Limited, Doulatapuram, Cuddapah District, represented by its Administrative Officer, is seeking a writ or mandamus directing the respondents - Union of India, Appellate Collector of Central Excise and Assistant Collector of Central Excise, Anantapur, to refund Rs. 8,38,975.85 paid by way of excise duty for the period February 1978 to August 1978 when Notification No. 35/76-C.E., under which the petitioner-Factory was entitled to claim exemption, was in force. 2. The petitioner had set up a sugar factory in the year 1977 and it commenced production on 27.11.1977. The excise duty leviable on the sugar manufactured by the factory was normally at the rate of 37-1/2%. In order to help the newly started sugar factories the Government of India issued Notification No. 35/76-C.E. in exercise of the powers conferred under Rule 8(1) of the Central Excise Rules, 1944 with sub-section (3) of Section 3 of the Additional Duties of Excise...
Andhra Scientific Co. Vs. the Labour Court, Guntur and ors.
Court: Andhra Pradesh
Decided on: Jul-15-1988
Reported in: (1990)ILLJ259AP
1. Since common questions of law and fact arise in both the writ petitions, they are disposed of by a common judgment. For the purpose of disposal of the writ petitions, the facts in W.P. No. 14814/84 may be stated. Respondent No. 2 and others are the workmen appointed in the Andhra Scientific Company Ltd., Machilipatnam, which was taken over under the Andhra Scientific Company Ltd. (Acquisition and Transfer of Undertakings) Act, 1982 (Act 71 of 1982). They laid application under Section 33-C(2) of the Industrial Disputes Act (Act 14 of 1947), for short, 'the Act', for computation of difference of wages payable to them under the Wage Board recommendations for scientific industries. Their claim is that they are entitled to wages at Rs. 1/- per point for rise or fall of the Al India Consumer Index, every half yearly. The base is 1960. In 1960. The consumer piece index was 100 points. The calculation is to be effected accordingly and if so calculated they would be entitled to wages at Rs....
The Minerals and Metals Trading Corporation of India Ltd. Vs. the Stat ...
Court: Andhra Pradesh
Decided on: Jul-15-1988
Reported in: [1989]72STC29(AP)
M. Jagannadha Rao, J.1. This revision petition is preferred by the Minerals and Metals Trading Corporation of India Limited, Visakhapatnam, questioning the orders passed by the Sales Tax Appellate Tribunal in T.A. No. 394 of 1977 dismissing the appeal preferred by the petitioner. 2. The petitioner-corporation was assessed to tax by the Commercial Tax Officer for the assessment year 1970-71 on 24th March, 1975 in so far as the disputed turnover of Rs. 41,80,582 and the same was confirmed on appeal by the Assistant Commissioner (CT) (Appeals), Kakinada, in Appeal No. 85/75-76 on 30th November, 1976. The disputed turnover represented sales of rock phosphate effected by the petitioner-corporation in favour of Coromandel Fertilisers Limited, Visakhapatnam. The commodity 'rock phosphate' was imported from U.S.A. into India by the assessee, pursuant to an agreement dated 3rd September, 1969, between the State Trading Corporation of India Limited (which was the predecessor-in-interest of the a...
Kollipara Suryanarayana Vs. State Bank of India
Court: Andhra Pradesh
Decided on: Jul-14-1988
Reported in: [1990]67CompCas106(AP)
M.N. Rao, J.1. Against the judgment and decree of the learned Subordinate Judge, Vijayawada, in O. S. No. 100 of 1976, this appeal was brought by the unsuccessful defendant, K. Suryanarayana. The respondent-plaintiff laid a suit for recovery of Rs. 14,977.55, the outstanding balance due from the defendant as per the khata copy filed along with the plaint. It was averred by the plaintiff that the defendant was given overdraft facility to the extent of Rs. 25,000 during May, 1971, and the same has been fully utilised by him and the 'last payment made into the bank for the amount due from him was on April 3, 1973, 'by way of a cheque for Rs. 20,000 drawn in favour of Kollipara Sri Ramulu and Co. The suit amount was credited to the account of the defendant 'with his consent and concurrence.' Subsequently, the defendant did not operate the account and when the bank demanded payment, he failed to respond. 2. Resisting the suit, the defendant contended in his written statement that the plaint...
The Nullimarla Jute Mills Co. Ltd. Vs. Sree Mahaveer Rice and Oil Mill ...
Court: Andhra Pradesh
Decided on: Jul-13-1988
Reported in: AIR1989AP214
ORDERSeetharam Reedy, J.1. These two revision petitions can be disposed of by a common order as they involve common questions. They are preferred against an order made by the lower court in exercise of its powers under Rule 5 of Order XXXVIII, C.P.C attaching the gunny bags and the raw jute worth about Rs. 11,000/-and odd and bank account in a sum of Rs. 2 lakhs. The order of the lower court in LA. 449 in O.S. 34 of 1988, D/- 15-4-1988 reads as under:'Heard the Counsel for the petitioner. Issue interim attachment and notice. Posted to 15-6-1988.'2. The order passed in I.A. 410 of l988 in O.S. 32/88, dated 11-4-1988 reads as follows :'Heard the Counsel for the petitioner. Issue interim attachment and Notice Posted to 13-6-1988.'3. The arguments advanced on behalf of the petitioner were that the impugned orders of attachment which are made by way of interim order of attachment are unknown to the provisions enacted in Order 38, Rule 5, C.P.C. What is postulated under Rule 5 is a condition...
Principal Secretary to Government Housing Municipal Administration and ...
Court: Andhra Pradesh
Decided on: Jul-13-1988
Reported in: AIR1989AP342
Jayachandra Reddy, J. 1. In these writ appeals, a question of general importance is raised namely, whether the amendment of Section 4(1) of the Land Acquisition Act by the Central Act 68 of 1984 and the A.P. Amendment 9 of 1983 renders the publication of the notification in the newspapers mandatory and if so, whether such publication should be prior to causing public notice of the substance of such notification locally, or can it also be later and if so, what should be the date of publication of the notification under Section 4(1) of the Act? In case it is published later in newspapers, whether can be the date of publication of the notification as required under Section 4(1).2. The question arises in the following circumstances : The land in question situated in Narasaraopet, Guntur District, was sought to be acquired for a public purpose, namely for construction of houses for Government Class IV and Non-Gazetted Employees Cooperative Building Society. The notification to that effect w...
Andhra Pradesh Electrical Equipment Corporation Vs. B. Veeriah and ors ...
Court: Andhra Pradesh
Decided on: Jul-08-1988
Reported in: [1989(59)FLR466]; (1989)IILLJ424AP; (1989)IILLJ424SC
1. The Andhra Pradesh Electrical Equipment Corporation, Sanathnagar, Hyderabad represented by its General Manager is seeking a Writ of Certiorary to call for the records pertaining to the orders passed by the Industrial Tribunal in M.P. Nos. 106/86, 114/86, 120/86 and 117/86 in I.D. No. 19/86 relating to respondents 1, 4, 6 and 7 respectively, and quash the same. 2. The Industrial Tribunal is the 8th respondent in the writ petition. Respondents 1 to 7 are workmen. Subsequent to the filing of the writ petition, respondent 2, 3 and 5 withdrew from the case accepting the terminal benefits given to them by the Management, thus they reconciled with orders of dismissal passed by the Management on May 3, 1986. 3. I.D. No. 19 of 1986 which pending before the Industrial Tribunal, it appears, relates to the demand of the staff for increased wages, Respondent 1 to 7 have been chargesheet on December 6, 1985 for certain acts of misconduct leading a large number of employees to gherao their Executi...
Vemulla Rosaiah and anr. Vs. P. Subramanyam and anr.
Court: Andhra Pradesh
Decided on: Jul-08-1988
Reported in: AIR1989AP204
ORDERJayachandra Reddy, J.1. The question of law that arises in this revision petition in whether a petition presented by a creditor under the previsions of the Provincial Insolvency Act, 1920, hereinafter referred to as 'the Act' can be dismissed under S. 25 of the Act on the basis of the plea of the debtor's transferee that the debtor has means to discharge the debt.2. To appreciate the question involved, the necessary facts may be stated. For the purpose of better appreciation and convenience, the parties are referred to as they are arrayed in the Insolvency Petition. The petitioner is the creditor and the 1st respondent is the debtor who is said to have borrowed from the petitioner Rs. 3600/- for his family necessary and did not discharge the debt. The other two respondents are the alienees. The insolvency petition was contested by the alienees, but the debtor (viz., the 1st respondent) remained ex parte. The learned Subordinate Judge dismissed the I.P. holding that where on the fa...
Rashtriya Chemicals and Fertilisers Ltd. Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jul-05-1988
Reported in: [1990]76STC360(AP)
B.P. Jeevan Reddy, J. 1. In this Tax Revision Case filed by the Fertilisers Corporation of India, now called 'The Rashtriya Chemicals & Fertilisers Ltd.', two questions arise for consideration, viz. : '(i) whether during the relevant assessment years 1973-74 and 1974-75, the petitioner can be called a 'dealer'; and (ii) assuming that the petitioner is a dealer, whether the transactions in question are exempt from tax ?' 2. So far as the second question is concerned, it is agreed by counsel for both the parties that it is concluded against the petitioner by the decision of this Court in T.R.C. No. 5 of 1985, dated 25th April, 1988 (See Jadhavjee Laljee v. State of Andhra Pradesh [1989] 74 STC 201). Thus, only the first question survives for consideration. 3. Fertilisers Corporation of India is one of the Corporations created by the Central Government to carry on 'all kinds of business relating to fertilisers and chemicals', including distribution, transportation, buying and selling of ...
State of Andhra Pradesh Vs. Synthetic Fibre and Fabrics
Court: Andhra Pradesh
Decided on: Jul-05-1988
Reported in: 1991(34)ECC195; [1991]80STC217(AP)
Jeevan Reddy, J.1. These three tax revision cases were heard together since they raise common questions for consideration. T.R.C. Nos. 191 of 1985 and 50 of 1985 arise from a common order in Tribunal Appeal Nos. 459, 460 and 461 of 1981, dated November 23, 1982. (While T.R.C. No. 191 of 1985 arises from T.A. No. 459 of 1981, T.R.C. No. 50 of 1985 arises from T.A. No. 460 of 1981). The only question which arose for consideration in these two appeals before the Tribunal was whether 'plastic straps' are taxable as 'plastic articles' under entry 113 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957, or as 'general goods' under section 5(1) of the Act. The Tribunal held, applying the functional test, that they cannot be treated as 'plastic articles' and, therefore, must be taxed as 'general goods'. T.R.C. No. 59 of 1985 arises from Tribunal Appeal No. 213 of 1983, and the question in this tax revision case is whether 'plastic rope', 'plastic packing strips', and 'synth...
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