Andhra Pradesh Court October 2000 Judgments
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State of Andhra Pradesh Vs. Bhagya Lakshmi Hatcheries Pvt. Ltd.
Court: Andhra Pradesh
Decided on: Oct-09-2000
Reported in: [2001]121STC218(AP)
P. Venkatarama Reddi, J.1. These tax revision cases arise out of the orders of the Sales Tax Appellate Tribunal in a batch of appeals. Hence they are disposed of by this common order.2. The Tribunal allowed the appeals holding that one-day-old chicks are liable to be exempted from sales tax by virtue of the exemption contained in G.O. Ms. No. 130, Revenue (CT-II) dated February 14, 1999 wherein livestock is one of the items exempted, in exercise of powers conferred on the Governor by Section 9(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, 'the Act'). Following the observations of the Supreme Court in Royal Hatcheries Pvt. Ltd. v. State of Andhra Pradesh [1994] 92 STC 239, the Tribunal held that the exemption was available to the assessees in respect of the relevant assessment years, viz., 1988-89 to 1992-93. It is against this decision of the Tribunal, the State has preferred these revision cases.3. It may be stated that with effect from August 27, 1992, by-virtue of...
Uppugandla Anantha Reddy Vs. Uppugandla Bhagyamma and ors.
Court: Andhra Pradesh
Decided on: Oct-09-2000
Reported in: 2001(1)ALT344
ORDERC.Y. Somayajulu, J.1. This is a petition filed by the petitioner-appellant to condone the delay of 233 days in filing the appeal.2. The petitioner (appellant) is the 2nd defendant in O.S. No. 63 of 1980 on the file of the Court of the Subordinate Judge, Karimnagar. Respondents 1 to 3 are the plaintiffs in that suit. Respondents 2 and 3 are the children of the first respondent. First respondent is the widow of Narayana Reddy, deceased brother of the petitioner-appellant. Petitioner-Appellant and Narayana Reddy (husband of the 1st respondent) are the sons of Pedda Bala Raju, who is the first defendant in the suit. The suit is filed by the respondents 1 to 3 initially against three defendants, i.e., Pedda Balaraju, (1st defendant), the appellant (2nd defendant) and Banda Lachamma (3rd defendant) for partition of their 1/3rd share in the properties specified in the schedule appended to the plaint, and for cancellation of the sale deed dated 28-4-1980 executed by the appellant in favou...
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