Andhra Pradesh Court November 1994 Judgments
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State of Andhra Pradesh Vs. Blue Star Limited
Court: Andhra Pradesh
Decided on: Nov-07-1994
Reported in: [1995]96STC374(AP)
Syed Shah Mohammed Quadri, J.1. In this tax revision case filed under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the State Act') by the State, the turnover of the respondent was assessed to sales tax under the State Act for the assessment years 1972-73, 1973-74 and 1974-75. Now we are concerned with the assessment in respect of the assessment year 1974-75. The assessee is a dealer in electronic goods. It imported certain goods from United States of America for Defence Research Laboratories. In some of the transactions, the goods were directly handed over to the Defence Research Laboratories and in other cases they were routed through the Director of Supplies and Disposals. Before the assessing authority, the assessee urged that as the transactions fall under sub-section (2) of section 5 of the Central Sales Tax Act, 1956 (for short 'the Central Act'), the turnover relating to those transactions cannot be taxed under section 38(ii) of the State Act. This...
State of Andhra Pradesh Vs. Radiant Engineering Co.
Court: Andhra Pradesh
Decided on: Nov-07-1994
Reported in: [1995]96STC300(AP)
Syed Shah Mohammad Quadri, J.1. In these revisions by the State, under section 22 of the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the Act'), classification of two items in the First Schedule falls for consideration. The first item is PVC granules and the second item is insulated copper wire. The assessing authority treated them as unclassified items and taxed them under section 5(1) of the Act. On revision, the Deputy Commissioner, in exercise of the revisional power under section 20(2) of the Act, set aside the order of the assessing authority and classified PVC granules under entry 88 of the First Schedule and the insulated wire under entry 38 of the First Schedule. On appeal by the assessee-respondent to the Sales Tax Appellate Tribunal, the order of the Deputy Commissioner was reversed and that of the assessing authority was confirmed treating both the items taxable under section 5(1) of the Act. The Tribunal thus allowed three appeals of the assessee for the assessme...
V. Rajeswara Naidu and ors. Vs. the Transport Commissioner, Govt. of A ...
Court: Andhra Pradesh
Decided on: Nov-07-1994
Reported in: 1995(1)ALT423
Linga Raja Rath, J. 1. All these cases raise common questions of fact and law.2. These cases were heard on 4th and 5th of November, 1994 and posted for judgment today. The appeals 1188 and 1189 of 1993 which also appeared in the list on those days along with the other cases, yet have been listed today; due to reconstitution of Bench, before a Bench presided over by one of us, Honourable Justice Lingaraja Rath but of which Honourable Sri Justice P. Ramakrishnam Raju is not a member. But it is submitted by the learned Counsel for the appellants Sri V. Narasimha Reddy and the Government Pleader for Transport that as these cases were also before this Bench on 4th and 5th of November, 1994 and though were heard wrongly, yet were not shown as part heard, they have to be disposed of by this Bench. All the cases are hence disposed of by this common judgment.3. The substantial question urged in all the cases is the competence of the respondent No. l to issue the Circular No. 26394/M.1/93 dated ...
State of A.P. and Another Vs. Subba Reddy and Another
Court: Andhra Pradesh
Decided on: Nov-05-1994
Reported in: 1999(1)ALD170; 1999(1)ALT122
ORDERC.V.N. Sastri, J.1. This Civil Miscellaneous Appeal and the Civil Revision Petition filed by the State of Andhra Pradesh and its officials of the Irrigation Department arise out of an arbitration matter. The CMA is against OP 132 of 1992 on the file of the Additional Subordinate Judge, Ongole under Section 30 of the Arbitration Act to set aside the award dated 17-9-1992 passed by the Arbitrator. The CRP is against OS No.4 of 1993 on the file of the same Court filed by the contractor/respondent under Sections 14 and 17 of the Arbitration Act to make the award dated 17-9-1992 rule of the Court. By a common judgment dated 17-1-1994, the lower Court dismissed OP No.132 of 1992 and decreed OS No.4 of 1993 making the award rule of the Court for a sum of Rs.2,73,025/-with subsquent interest at 6% per annum on Rs.1,06,390/- from the date of decree till realisation and for costs of Rs.7,790/-.2. The State entered into an agreement with the respondent on 1-5-1983 for the construction of a v...
Commissioner of Wealth-tax Vs. Bargah-e-fatima Wakf
Court: Andhra Pradesh
Decided on: Nov-05-1994
Reported in: [1995]216ITR546(AP)
Syed Shah Mohammed Quadri, J.1. In this petition under section 27(3) of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act'), the Revenue prays for a direction to the Income-tax Appellate Tribunal, Hyderabad, to state a case and refer the following questions to this court for opinion : '(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that where the trust is for the benefit of persons of Shia sect of Muslims in general, without specific names, provisions of section 21(4) are not applicable 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that for applying section 21(4), the beneficiaries should be known persons with their shares indeterminate or unknown (3) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal ought the have held that a finding whether the assessee was engage...
State of Andhra Pradesh Vs. Phipson and Co.
Court: Andhra Pradesh
Decided on: Nov-05-1994
Reported in: 1995(1)ALT444; [1995]97STC622(AP)
Syed Shah Mohammed Quadri, J.1. The question - whether the turnover of the 'bottles' (container) and the 'beer' (content) have to be taxed separately, the former at the rate applicable to the container and the latter at the rate applicable to the content - is being agitated and re-agitated in several cases. This case also involves consideration of the same question. 2. The principle with regard to assessment of sales tax on the container/packing material is laid down by the Supreme Court in Raj Sheel v. State of Andhra Pradesh [1989] 74 STC 379. The Supreme Court observed : 'It is commonly accepted that a transaction of sale may consist of a sale of the product and a separate sale of the container housing the product with respective sale considerations for the product and the container separately; or it may consist of a sale of the product and a sale of the container but both sales being conceived of as integrated components of a single sale transaction; or, what may yet be a third cas...
Abdul Khadar Munwar Vs. Mohd. Iqbal Pasha and State
Court: Andhra Pradesh
Decided on: Nov-04-1994
Reported in: 1995(1)ALT(Cri)160; II(1995)DMC250
B.K. Somasekhara, J.1. In this revision case, the order of the learned III Additional Sessions Judge, Kakinada in Crl.R.P. No. 22/93 is challenged. That was the order passed by the learned Additional Sessions Judge setting aside the order of the learned IV Additional Judicial Magistrate of 1st Class, Kakinada in M.C. No. 2/89 dated 25.1.1993. The matter arose out of a proceeding under Section 125 of the Code of Criminal Procedure filed by the present petitioner and two other persons viz., Mohammed Raheemunnisa, Ghousia and Kareemulla Mujakkir. The learned Magistrate allowed the petition and awarded maintenance to two other persons, but rejected it in regard to one petitioner in the Trial Court. The rate of maintenance allowed was Rs. 200/- per mensem to petitioner No. 2 and at the rate of Rs. 150/- per mensem to petitioner No. 3 who is the present revision petitioner. The matter was taken in revision before the learned Sessions Judge whb while allowing the petition of the respondent re...
State of Andhra Pradesh Vs. D.R.N. Tagore and Company
Court: Andhra Pradesh
Decided on: Nov-02-1994
Reported in: 1995(1)ALT431
Syed Shah Mohammed Quadri, J.1. This revision petition, under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short 'the Act'), is filed by the State against the order of the Sales Tax Appellate Tribunal in T.A. No. 863 of 1979 dated October 16, 1985. 2. The point urged before us by the learned Government Pleader, Commercial Taxes, is that the disputed turnover relates to inter-State sale, as such, the Tribunal ought not to have treated the transaction as a consignment sale. To appreciate the contention it is necessary to note a few relevant facts. The respondent is a dealer in rice. During the assessment year 1977-78, it sold rice to certain parties in the State of Karnataka (Bangalore). The disputed turnover of Rs. 2,26,064 relates to this sales. While the rice was in transit to Bangalore the purchasers paid the price and obtained transfer of documents of title in their favour; the delivery of rice was taken by non-resident dealers. The Commercial Tax Officer tre...
State of Andhra Pradesh Vs. Hindustan Cables Limited
Court: Andhra Pradesh
Decided on: Nov-02-1994
Reported in: [1995]97STC231(AP)
Syed Shah Mohammed Quadri, J.1. These revision cases are filed by the State challenging the correctness of the common order of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, in T.A. Nos. 654, 655 and 483 of 1980 dated October 10, 1985. T.R.C. No. 104 of 1986 relates to the assessment year 1975-76, T.R.C. No. 110 of 1986 relates to the assessment year 1976-77 and T.R.C. No. 107 of 1986 relates to the assessment year 1977-78. These three revision cases arise under the Andhra Pradesh General Sales Tax Act, 1957. T.R.C. No. 108 of 1986 relates to the assessment year 1977-78 and arises under the Central Sales Tax Act, 1956. The T.R.Cs. relate to the same assessee, viz., Hindustan Cables Limited, a company wholly owned by the Government of India. The assessee is a manufacturer of cables among other goods. It supplies cables mainly to the Posts and Telegraphs Department of the Union of India. Under agreements which are contained in the correspondence between the assessee and the...
State of Andhra Pradesh Vs. Loharu Steel Industries Limited
Court: Andhra Pradesh
Decided on: Nov-01-1994
Reported in: [1995]96STC369(AP)
Syed Shah Mohammed Quadri, J.1. These three revision petitions relate to the same assessee are for different assessment years. They arise out of a common order of the Tribunal dated January 15, 1986. 2. The question raised in these revisions are : (1) Whether the Tribunal is correct in holding that the benefit of G.O. Ms. No. 88, Revenue, dated January 28, 1977, is applicable to the assessee who is not a dealer of Andhra Pradesh; and (2) Whether the revisional authority could revise an order on the ground not specifically mentioned in the show cause notice 3. The learned Government Pleader contends that though G.O. Ms. No. 1373, dated August 28, 1981, which confines the benefit of G.O. Ms. No. 88, dated January 28, 1977 to the finished products of the units situated within the State of Andhra Pradesh, came into force on August 28, 1981, it is merely declaratory of the position in G.O. Ms. No. 88, dated January 28, 1977; therefore, the benefit was not available to the unit in question. ...
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