Andhra Pradesh Court November 1989 Judgments
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Srinivasa Picture Palace Vs. Entertainment Tax Officer, Avanigadda, Kr ...
Court: Andhra Pradesh
Decided on: Nov-02-1989
Reported in: [1990]79STC40(AP)
Yogeshwar Dayal, C.J. and Lakshmana Rao, J.1. This writ petition is directed against the 'urgent notice' dated 26th May, 1987, whereby the Entertainment Tax Officer, Avanigadda, the respondent herein, called upon the writ petitioner to pay a sum of Rs. 13,620 otherwise a case will be launched in the court of the First Munsif - Magistrate, Avanigadda, and that further statutory steps will be taken. The petitioner is an exhibitor of films at Mopidevi village. For the period from 4th October, 1982 to 3rd October, 1983, the petitioner entered into an agreement with the Commercial Tax Officer to pay a fixed amount of entertainment tax under the then section 5 of the Andhra Pradesh Entertainments Tax Act, 1939. It appears that the petitioner paid the entertainment tax as per the agreement under section 5. For the first time, the petitioner received the impugned demand in a sum of Rs. 13,620. 2. In the demand it is stated that the petitioner had entered into the agreement as per the 1971 popu...
Unitech Ltd. Vs. Commercial Tax Officer, Gajuwaka, Visakhapatnam
Court: Andhra Pradesh
Decided on: Nov-02-1989
Reported in: [1991]83STC207(AP)
B.P. Jeevan Reddy, J.1. The petitioner is a registered dealer in Andhra Pradesh. He is engaged in executing works contracts in which he uses cement, steel, etc. He purchase cement, steel, etc., from out-State registered dealers. Central sales tax is payable on these transactions. The petitioner says that if he sends a 'C' form to the selling dealer, he will be entitled to a concessional rate of tax. He says, when he applied to the authorities for supply of 'C' forms, it was refused on the ground that so long as section 8(3)(b) of the Central Sales Tax Act, 1956, is not amended, 'C' forms cannot be supplied to the petitioner. The petitioner says that the certificate of registration issued to him, a copy of which is filed in the material papers, mentions cement, steel, bricks, wood, iron doors, corch sheet, tarbelt, iron windows, nuts and bolts, machinery, spare parts of machinery, etc., and therefore he is entitled to be supplied with 'C' forms. Counsel also submits that the correct or ...
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