Judgment Search Results Home > Cases Phrase: aircraft amendment act 2007 section 12 amendment of section 11 Court: andhra pradesh Page 1 of about 8,395 results (0.226 seconds)

Spares Corporation Vs. State of Andhra Pradesh and ors.

Court : Andhra Pradesh

Reported in : [1995]97STC645(AP)

..... aviation spirit out of the territory of india. therefore, such sales would not fall within the explanation (explanation to clause (1) is since omitted by constitution (sixth amendment) act, 1956) to sub-clause (a) of the first clause of article 286 of the constitution of india and as such the turnover was not liable to sales tax. ..... the following terms : '........... here, the buyer does not export the goods to a foreign country, but purchases them for his own use on the journey of the aircraft to foreign countries. this difference is vital, and makes the position of the appellant-companies, if anything, weaker. it is for this reason that the appellant-companies depend ..... and were carrying on business at calcutta. they maintained supply depots at dum dum airport from which aviation spirit was sold and delivered to aircraft proceeding abroad for its consumption. the question was whether the sale of the aviation spirit was liable to sales tax under the bengal motor spirit sales taxation .....

The State of Andhra Pradesh Vs. Murali Cafe

Court : Andhra Pradesh

Reported in : [1971]28STC399(AP)

..... bound to refer this revision case to a full bench for an authoritative pronouncement on the question involved, viz., the scope and applicability of the proviso as amended by the amendment act 16 of 1963.18. we, therefore, direct that the papers may be placed before the honourable the chief justice for directions as to posting before a full ..... the sales tax appellate tribunal in t.a. no. 376 of 1966, raises an important question whether the amendment to the proviso to section 5(1) of the andhra pradesh general sales tax act introduced by section 5 of the amendment act no. 16 of 1963 with effect from 1st august, 1963, empowers the assessing authority to levy tax ..... to claim deduction for the sales covered by clauses (1)(b) and (2) of article 286, the goods should be consigned only through a railway, shipping or aircraft company or country boat registered for carrying cargo or public transport service or by registered post, was ultra vires the rule-making authority inasmuch as article 286(2) in .....

Commissioner of Income-tax Vs. Coromandel Agro Products Oil Ltd.

Court : Andhra Pradesh

Reported in : (1998)146CTR(AP)520; [1998]230ITR335(AP)

..... be appropriate to note the scope of section 35b here. this provision was inserted by the finance act, 1968, with effect from april 1, 1968, and it was on the statute book till it was omitted by the direct taxes (amendment) act, 1987, with effect from april 1, 1989. since the question arises out of the order of ..... 5. mr. s. ravi, learned counsel appearing for the assessee-respondent, has argued that the union of india, with a view to promote the export, have amended the reserve bank of india act, 1934, and framed the export credit (interest subsidy) scheme, 1968 (for short 'the scheme'), to provide various incentives to exporters, therefore, the interest paid ..... (iii) and sub-clause (viii) of clause (b), expenditure incurred by an assessee engaged in the business of - (i) operation of any ship or other vessel, aircraft or vehicle, or (ii) carriage of, or making arrangements for carriage of, passengers, livestock, mail or goods, on or in relation to such operation or carriage or arrangements .....

V.P.R. Constructions Vs. Superintending Engineer, Roads and Buildings ...

Court : Andhra Pradesh

Reported in : [2001]124STC186(AP)

..... liable for payment of sales tax. therefore the inclusion of the 'works contractor' in the definition of 'dealer' in section 2(1)(e) of the act and consequent application of the amended provisions for deduction of tax is illegal and arbitrary.3. the learned counsel in support of his contentions relied upon the following judgments :>rainbow colour lab v. ..... spare parts to the air force and that the spare parts were used during the course of execution of the works contract relating to servicing, repairing and overhauling of the aircraft, etc. the said claim was rejected by the tribunal, which was confirmed by the high court. on appeal the supreme court held, reversing the decision of the high ..... defence audit, the labour charges and material charges were shown separately. the question was whether the equivalent to the money value of the spare parts of the aircraft which the appellant had supplied to the air force as a result of their use in the process of repairing, servicing and overhauling the .....

Andhrapradesh Spinning Mills Associatio Vs. Andhra Pradeshelectricity ...

Court : Andhra Pradesh

..... and does not include any other cost. the conditions impugned, of the regulations are also contrary to provision of section 26(9) of act 1998 which prohibits amendments to tariffs more frequently than once in a year except in respect of changes expressly permitted under the terms of any fuel surcharge formula prescribed ..... by the learned advocate general this has been firmly settled by the supreme court in its very recent decision in the case of bangalore development authority v. aircraft employees cooperative society ltd. (supra). the supreme court speaking through justice g.s. singhvi (as his lordship then was), after considering following number of decisions ..... of the court, the impugned provision will not help to carry through the object and purposes of the act.".49. after considering all these judgments, the supreme court in the case of bangalore development authority v. aircraft employees' cooperative society limited (supra) in paragraph 65 of the report culled out on this principle as .....

Model Financial Corporation, a Company Incorporated Under the Provisio ...

Court : Andhra Pradesh

Reported in : III(2008)BC526

..... days. the petitioner did not make any representation nor raised any objection as contemplated undersection 13(3-a) of the srfaesi act. under sub-section (3-a) of section 13 of the srfaesi act which was inserted by amendment act, 2004 with effect from 11th november, 2004, the secured creditor is bound to consider the objections raised by the borrower and ..... rs.230 lakhs on 07.12.2006, but however, as party had not complied with the terms and conditions stipulated, the same had to be cancelled on 20.02.2007. further, specific stand had been taken that there is an effective alternative remedy and, when further steps are taken, the writ petitioners are entitled to invoke the said ..... time being in force;(b) a pledge of movables within the meaning of section 172 of the indian contract act, 1872 (9 of 1872);(c) creation of any security in any aircraft as defined in clause (1) of section 2 of the aircraft act, 1934 (24 of 1934);(d) creation of security interest in any vessel as defined in clause (55) .....

Hotel Banjara Ltd. Vs. Commissioner of Income Tax

Court : Andhra Pradesh

Reported in : (1996)133CTR(AP)320; [1996]218ITR590(AP); [1996]87TAXMAN327(AP)

..... for purposes of granting relief, so where the word 'plant' is used, the assessee cannot bring in 'hotel' within the concept of 'plant'. he further contended that after amendment of the it act, 1961 w.e.f. 2nd april, 1987 new classification has been introduced by the parliament classifying 'hotel' under 'building' and that would also give an indication that the ..... year, then, in respect of that previous year a sum, by way of investment allowance, equal to twenty-five per cent of the actual cost of the ship, aircraft, machinery or plant, is allowed as deduction in computing the profits and gains of the business. since we are concerned with the plant, we would refer to only ' ..... gains of business or profession' of any one previous year. explanation : for the purposes of this sub-section, 'actual cost' means the actual cost of the ship, aircraft, machinery or plant to the assessee as reduced by that part of such cost which has been met out of the amount released to the assessee under sub-s. (6 .....

Kandimallan Bharathi Devi and ors. Vs. the General Insurance Corporati ...

Court : Andhra Pradesh

Reported in : AIR1988AP361

..... by air signed at warsaw and hague subject to exceptions, adaptations and modifications to non-international carriages by air. the act is an amending and repeating act. see. 2(i) defines 'amended convention' as the convention as amended by the hague protocol on 28th day of sept. 1955'. s. 3 and rules specified in the first schedule apply ..... that the rules shall apply to all international carriage of person , baggage or cargo performed by air-craft for reward. they apply equally to gratuitous carriage by aircraft performed by an air transport undertaking. sub-rule (3) thereof amplified 'international carriage' the details of which are not necessary for the purpose of this case. ..... thus, determines the liability of the carrier for death of or injury to or wounds caused to a passenger if the accident occurred on board of the aircraft or while operating the embarkment or disembarkment. an accident leading to passenger's death or injury to or wounding a passenger, giving rise to,-- claim is .....

Daulatram and ors. Vs. Income-tax Officer and anr.

Court : Andhra Pradesh

Reported in : [1990]181ITR119(AP)

..... fair market value of a capital asset ascertained through the agency of a valuation officer. the crucial provision is that this section is provided by the taxation laws (amendment) act, 1972, to be effective from january 1, 1973, with a deliberate object of empowering the income-tax officer to find out the market value of a ..... foregoing power, such rules may provide for the procedure to be followed by the authorised officer - (i) for obtaining ingress into any building, place, vessel, vehicle or aircraft to be search where free ingress thereto is not available; (ii) for ensuring safe custody of any books of account or other documents or assets seized. explanation 1. ..... anything contained in section 121, authorise the said officer to take action under any of the clauses aforesaid in respect of such building place, vessel, vehicle or aircraft. (2) the authorised officer may requisition the service of any police officer or of any officer of the central government, or of both, to assist him for .....

S. Jaganmohanreddy Vs. Prohibition and Excise Inspector, Tandur Statio ...

Court : Andhra Pradesh

Reported in : 1996(2)ALD462; 1996(2)ALT211; 1996(2)APLJ84; 1996CriLJ3597

..... before the bench which heard the appeal, by either party. to top it, the learned government pleader stated before me that section 13 of the prohibition act had been amended in october, 1995 and the said amendment was not noticed by b. k. somasekhara, j., and s. r. nayak, j., and further, that the department had not filed any appeals against ..... if a passenger in an aeroplane happens to carry a dram of whisky in his hip-pocket, the entire aeroplane is liable to be confiscated, though the owner of the aircraft or the pilot may be quite unaware of this contravention. similarly, a high placed official may lose his car if his driver gave a lift to an offender. both ..... being exercised by the criminal courts earlier and has argued that the decisions of b. k. somasekhara, j., and s. r. nayak, j., are per incuriam. but, this amendment was not brought to the notice of the bench also to invite a decision on a question whether the bar of jurisdiction of criminal courts would by a necessary implication .....