Andhra Pradesh Court July 1994 Judgments
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State of Andhra Pradesh Vs. Ampro Food Products Limited
Court: Andhra Pradesh
Decided on: Jul-18-1994
Reported in: [1995]96STC617(AP)
Syed Shah Mohammed Quadri, J.1. These three tax revision cases arise out of the orders of assessment of the turnover relating to the assessment years 1979-80 and 1980-81. The assessee in the three T.R.Cs., is the same. They arose out of a common order of the Sales Tax Appellate Tribunal in T.A. No. 24 of 1982 and T. A. No. 25 of 1982 which were disposed of on August 29, 1984. The State preferred T.R.C. No. 151 of 1985 against the common order relating to the assessment year 1979-80 and T.R.C. No. 154 of 1985 against the said common order relating to the assessment year 1980-81. The assessee also filed T.R.C. No. 195 of 1985 against the said order relating to the assessment year 1980-81. 2. As these cases are connected, they are heard together and they are being disposed of by a common order. 3. At the outset, we may note that the assessee does not press T.R.C. No. 195 of 1985. Now we are left with T.R.C. Nos. 151 and 154 of 1985 only filed by the State. 4. We may notice the facts givin...
Krishna Reddy Vs. K. Ramulamma and Others
Court: Andhra Pradesh
Decided on: Jul-15-1994
Reported in: 1995ACJ1097; AIR1995AP68; 1994(3)ALT169
ORDER1. This Civil Revision Petition is filed against the order dated 10-4-1991 made in I. A. No. 422 of 1988 filed in O.P. No. 89 of1986 on the file of the Motor Accidents Claims Tribunal (Additional District Judge), Maheboobnagar, for short Act, impleading the petitioner herein as respondent No. 3, in O.P. No. 89 of 1986.2. Few facts which are necessary for the disposal of the revision petition are: Husband of the first respondent father of the second respondent and son of the third respondent, namely, one late Chennaiah met with an accident on 7-1-1986 and consequently died on account of rash and negligent driving of the driver of the tractor bearing registration No. APM 3098. Respondents 1 to 3 filed O.P. No. 89 of 1986 against respondents 4 and 5 in the ACT. Although the respondents 4 and 5 who were respondents 1 and 2 respectively in O.P. No. 89 of 1986 were served with the notice, they remained unrepresented. Therefore the ACT on 27-2-1987 passed an ex parte award against the re...
Veerasiva Sangham Vs. Commissioner of Endowments, A.P., Hyderabad and ...
Court: Andhra Pradesh
Decided on: Jul-14-1994
Reported in: AIR1995AP204; 1994(2)ALT602
1. This writ petition has been filed seeking the issuance of a writ of mandamus greeting the respondents not to make any payments by way of any commission or custom etc. to Archakas from out of the collections of the Hundi and Pooja ticket sales etc., of Bramarambha Mallikarjuna-swamy Devasthanams, Srisailam. It is not disputed that there was such a practice and custom. But, now the same is sought to be disrupted. In the writ petition, a generalaverment is made that the Andhra Pradesh. Government have abolished the practice of hereditary trustees and Archakas and as such, the question of pacing commission to the Archakas out of the temple collection should not arise and that in no other temple such commission is being paid out of the collection of the temple and as such, no relief should be granted.2. In the course of the argument, Mr. I. Venkatnarayana submitted and argued a proposition that in view, of S; 34 of A. P. Act No. 30 of 1987, even if the decree w,as granted by the Court hi...
Maganti Seetharavamma Vs. Additional Revenue Divisional Officer (Land ...
Court: Andhra Pradesh
Decided on: Jul-14-1994
Reported in: AIR1994AP366
ORDER1.This writ petition questions the action in seeking to re-open an order passed by the Land Reforms Tribunal, Bhandar in a proceeding arising under Andhra Pradesh Agricultural Lands (Ceiling on Agricultural Holdings) Act, 1973 (hereinafter referred to as A.P. Act, No. 1 of 1973) A.P. Act No. 1 of 1973 came into operation on 1-1-1975. Mr. Maganti Venkatasubbaih was the owner of an extent of Ac. 70-56 cents of land. He was issueless. He died on 6-11-1974 leaving his wife, Ms. Maganti Seethara vamma, the petitioner herein. On the adven of the provisions of A.P. Act No. 1 of 1973 from 1-1-1975, the petitioner had filed declaration. It was pleaded in that case before the above Tribunal that Ac. 36-18 cents of land was bequeathed under Will dated 25-10-1974 in favour of the petitioner while the rest of the land was bequeathed to her brother ant children and that consequent to the death of M. Venkatasubbayya on 6-11-1974, the Will came into operation. The Will was put to scrutiny in the ...
Kurunati Koteswara Rao Vs. Dasari Gangamma and anr.
Court: Andhra Pradesh
Decided on: Jul-14-1994
Reported in: 1994(2)ALT481
ORDERMotilal B. Naik, J.1. First respondent herein filed O.S.No. 5 of 1980, on the file of the Special Assistant Agent, Kovvur, against her husband, second respondent herein, and the appellant herein for partition and possession of 3/4 th share of the suit schedule property measuring Acs. 12-14 cents in R.S.No. 154, situated at Darbhagudem, an agency village of Jeelugumilli, and for past and future profits and casts. In order to appreciate the controversy raised in this second appeal, it would be appropriate to narrate the gist of the case in nutshell.2. Second respondent had mortgaged the suit schedule property to third parties by taking some amount as loan. In order to redeem the mortgage, the second respondent entered into a sale agreement with the appellant for some consideration, and the subject-matter of the suit property was sold to the appellant by the second respondent. The appellant, pursuant to the sale, was put in possession of the said property. Pursuant to the possession,...
State of Andhra Pradesh Vs. Deccan Optical and Allied Industries Pvt. ...
Court: Andhra Pradesh
Decided on: Jul-13-1994
Reported in: [1995]98STC114(AP)
Syed Shah Mohammed Quadri, J.1. The State, in this tax revision case, questions the correctness of the order of the Sales Tax Appellate Tribunal in T.A. No. 776/1984, made on July 25, 1985. By the said order, the Tribunal remanded the case to the assessing authority for fresh disposal according to law. 2. The learned Government Pleader submits that the remand is not justified and is unnecessary and therefore the order of the Tribunal has to be set aside. 3. The assessee is a registered dealer under the A.P. General Sales Tax Act, 1957. It carries on business as manufacturers and dealers in opticals. It has two branches in Hyderabad and one branch at Warangal. For the assessment year 1979-80, the assessing authority granted exemption of Rs. 1,07,287 on the ground that the same represents the second sales of lenses, frames and cases purchased locally by the assessee for Rs. 75,667.66. The Deputy Commissioner, however, set aside that order and subjected the disputed turnover to tax. On ap...
State of Andhra Pradesh Vs. Kedia Vanaspati (P) Ltd.
Court: Andhra Pradesh
Decided on: Jul-13-1994
Reported in: [1994]95STC208(AP)
Syed Shah Mohammad Quadri, J.1. The State questions the order of the Sales Tax Appellate Tribunal, in T.A. No. 79 of 1982 dated August 21, 1985, allowing the appeal of the assessee and holding that the order of the assessment which was completed before January 17, 1978, when clause (cc) of sub-section (4) of section 14 of the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as 'the Act'), came into force, cannot be reopened. 2. The assessee is a trader and deals in groundnuts. The dispute related to the assessment year 1974-75. The assessment for the said year was completed on September 27, 1977, granting certain exemptions in respect of turnover relating to groundnuts. Subsequently, the assessing authority revised the said order in exercise of the power under section 14(4)(cc) of the Act on September 25, 1981. On appeal, the appellate authority partly allowed the appeal in regard to a part of the turnover and remanded the matter with regard to the balance of the tur...
Govardhan Trading Company Vs. State of Andhra Pradesh
Court: Andhra Pradesh
Decided on: Jul-12-1994
Reported in: [1995]96STC1(AP)
Syed Shah Mohammed Quadri, J.1. These T.R.Cs. are filed by the assessee against the common order of the Sales Tax Appellate Tribunal in T.A. Nos. 1045 and 1046 of 1979 dated July 11, 1985. The dispute relates to assessment year 1976-77. T.R.C. No. 58 of 1986 relates to assessment and T.R.C. No. 129 of 1986 relates to penalty. 2. The assessing authority made assessment on January 9, 1978. Later the assessment was reopened under section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957, on the ground that the turnover of Rs. 69,551.80, representing the purchase value of groundnut oil in respect of which the assessee had issued 'C' forms, was not accounted for in the account books of the assessee. On examination of the facts on record, the Tribunal came to the conclusion that there was suppression of turnover of Rs. 76,506.43 and in that view of the matter dismissed the appeal. 3. We are not pursuaded to reach the conclusion that the order of the Tribunal suffers from any illegality...
State of Andhra Pradesh Vs. Aswani Industries
Court: Andhra Pradesh
Decided on: Jul-12-1994
Reported in: [1995]96STC248(AP)
Syed Shah Mohammed Quadri, J.1. These two T.R.Cs. are directed against the order of the Sales Tax Appellate Tribunal in T.A. No. 1042 of 1979 dated August 26, 1985. T.R.C. No. 38 of 1986 is filed by the State and T.R.C. No. 97 of 1986 is filed by the assessee. 2. The short question that arises for consideration is whether the order of the Tribunal which is the subject-matter of these T.R.Cs. is valid in law. 3. The assessee, M/s. Aswani Industries, Hyderabad, is a registered dealer having industrial licence for manufacture of automobile parts. The assessee sold certain goods described as w. disc in the assessment year 1974-75. The turnover of sale of these goods is the subject of these T.R.Cs. It appears that describing the goods as wheel disc, the assessee exported the goods and those goods were taxed as inter-State sales at the rate of 12 per cent. In local sales, the goods were described as w. discs. The assessing authority issued notice to the assessee calling upon it to show cause...
State of Andhra Pradesh Vs. Standard Packings
Court: Andhra Pradesh
Decided on: Jul-12-1994
Reported in: [1995]96STC151(AP)
Syed Shah Mohammed Quadri, J.1. The assessee is a manufacturer of jute bags. The bags were sold to mine owners for export of barytes powder. Pursuant to the order of supply the exporter wanted the export the barytes powder in bags to a company in Kuwait. The assessee claimed exemption under section 5(3) of the Central Sales Tax Act, 1956 (for short 'the Act'). The assessing authority rejected the contention. The Appellate Tribunal accepted the contention and set aside the order of assessment on October 10, 1984, in appeal, T.A. No. 22 of 1984. 2. The question that falls for consideration in this tax revision case is whether the sale of gunny bags of the assessee to another dealer, who use them as containers for export of certain goods to a foreign country, shall be deemed to be an export sale within the meaning of section 5 of the Act. The assessment relates to the assessment year 1981-82. Section 5(3) of the Act, as amended and applicable for the assessment year 1981-82, reads as foll...
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