Andhra Pradesh Court July 1988 Judgments
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The State of Andhra Pradesh Vs. Mohd. Basheer and Company
Court: Andhra Pradesh
Decided on: Jul-05-1988
Reported in: [1989]72STC185(AP)
B.P. Jeevan Reddy, J. 1. These tax revision cases are preferred by the State against a common judgment of the Sales Tax Appellate Tribunal in a batch of appeals. The only question that arose for consideration before the Tribunal is, whether tanned hides and skins and untanned hides and skins are the same goods. Since the basic facts in all these cases are identical, it would be sufficient if we refer to the facts in T.R.C. No. 115 of 1987 arising from T.A. No. 718 of 1984. 2. The respondent-dealer purchased raw hides and skins of animals to comply with the orders entered into with the foreign buyers for supply of leather of various specifications, tanned them and exported them in pursuance of the orders already entered into with the foreign buyers. In the assessment proceedings under the Andhra Pradesh General Sales Tax Act, the dealer claimed that he is not liable to pay any tax on the purchase of untanned hides and skins inasmuch as the said purchase is a purchase in the course of ex...
India Oils and Fertilisers Corporation Vs. Commissioner of Commercial ...
Court: Andhra Pradesh
Decided on: Jul-01-1988
Reported in: [1989]75STC282(AP)
Yogeshwar Dayal, C.J.1. The petitioner, a registered dealer under the Andhra Pradesh General Sales Tax Act (hereinafter referred to as 'the Act'), is carrying on the business in bran oil, etc., at Nellore. For the assessment years 1976-77 to 1978-79, the Commercial Tax Officer, while finalising assessments of the petitioner-firm, levied additional tax on the turnover relating to purchases made under section 6-A of the Act to the tune of Rs. 10,93,540, Rs. 16,34,690 and Rs. 25,81,726 by separate orders dated 21st July, 1979, 30th July, 1979 and 5th March, 1981 respectively for the aforesaid assessment years. 2. The petitioner, it is stated, bona fide believed that the levy of additional tax on the purchases made under section 6-A of the Act was legal and did not file any appeals. It is stated that when the petitioner met his auditor in January, 1983, in connection with some other appeals, he was informed of the decision of this Court in the case of Hindustan Milk-food . v. State of Andh...
Andhra Provincial Village Officers Association, Tadepalligudem and ors ...
Court: Andhra Pradesh
Decided on: Jul-01-1988
Reported in: AIR1989AP74
Jayachandra Reddy, J. 1. This is a petition filed under Sections 10 - 12 of the Contempt of Courts Act by the Andhra Provincial Village Officers Association, represented by its Secretary, the Rayalaseema Village Officers Association represented by its Secretary and Andhra Pradesh Qualified Village Officers Association, represented by its President. The prayer in this petition is to summon the respondents, viz., Sri N.T. Rama Rao, the Chief Minister, the Revenue Secretary to the Government of Andhra Pradesh and the Commissioner of Land Revenue, Andhra Pradesh, and punish them for contempt of Court as they flouted the orders of a Full Bench of this Court, dated 27-11-1987 in Writ Petition No. 15280 of 1987 : (reported in : AIR1988AP180 ) and batch. The Full Bench allowed those writ petitions and directed the respondents 'to comply with the direction in the order of the Supreme Court dated 8-5-1987 : (reported in : (1987)IILLJ438SC ) within 4 weeks from today'. It is alleged in this petit...
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