Court : Andhra Pradesh
Reported in : AIR1961AP50
..... restrain the state of andhra pradesh from enforcing the provisions of the said act.2. it is necessary to trace briefly the origin of the act. on 1st october 1953, the andhra state was formed under the andhra state act, 1953. at that time, the boundaries between the andhra state and the state of madras and mysore were not finally ..... popularly known as telangana. 5. ultimately, sri pataskar presented his award on 25-5-1957 proposing certain adjustments with regard to the boundarias between the states of andhra pradesh and madras. to give effect to this award, a bill was introduced on 12-8-1959 in parliament on the recommendation of the president as required by ..... in support of the petition is unauthorised by the act. what is contended is that in addition to the villages enumerated in schedule ii, the government of andhra pradesh was seeking to transfer another 55 villages indicated in schedule b annexed to the petition which is beyond the powers of the state legislature. this allegation is .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (2007)8VST114(AP)
..... respondent is of the opinion that since the petitioner, which is a body corporate with the registered office at new delhi, outside the state of andhra pradesh, made purchases in the state of andhra pradesh, there is an inter-state sale of the goods. at page 7 of the assessment order, the second respondent holds that since the purchase price ..... . p. this coupled with the fact that various amounts have been transferred from s. h. (india) ltd., new delhi to the bank account no. 01000050058 of state bank of mysore, kakinada branch of m/s. s. h. (india) ltd., kakinada on various dates as a consideration for the rice transferred to s. h. (india) ltd., new delhi, ..... -company is located. on the other hand, after the purchase, the goods were directly exported through the port of kakinada, which is also situated in the state of andhra pradesh.12. the more interesting finding recorded by the second respondent, as can be seen from extract (1) above, is that the respondent is of the opinion that since .....
Tag this Judgment!Court : Chennai
Reported in : [1976]38STC134(Mad)
..... view was reaffirmed in the decision in state of madras v. nandagopal chetty [1968] 22 s.t.c. 290. a similar view was also expressed by the andhra pradesh high court in state of andhra pradesh v. g murallidhar & co. [1968] 22 s.t.c. 285. but the contention of the learned counsel for the petitioners is that in these decisions, ..... could have obtained the declaration in form c, for the purpose of clause (a) of sub-section (4) of section 8 in connection with their purchases from the mysore seller-mills. as already stated, they had in fact obtained and given the declaration to their seller. the petitioners therefore satisfied the conditions prescribed in the proviso to section ..... : the petitioners purchased cotton yarn which is one of the items of declared goods falling under section 14(ii-b) of the act from a manufacturing mill at mysore. they obtained certificates from the manufacturing mill in form e-i and also issued the declaration in form c to the mills. the delivery of the goods in all .....
Tag this Judgment!Court : Chennai
Reported in : [1973]30STC77(Mad)
..... of tamil nadu after the commencement of the movement of the goods from' bombay to the various places of the customers in the states of tamil nadu, andhra pradesh, mysore and kerala, that the sale by the madras office by transfer of documents of title during the transit of the goods is the first inter-state sale ..... it has no workshop or factory in the above places. the madras branch is the administrative office for the southern region consisting of the states of tamil nadu, andhra pradesh, mysore and kerala. for administrative convenience, in respect of all despatches from bombay to customers in any of the aforesaid four states for which the madras branch is the ..... rs. 65,47,342.29 representing the sale value of goods which had moved from bombay to the state of tamil nadu or to other neighbouring states of andhra pradesh, mysore and kerala. the proposal was objected to by the petitioner, but the assessing authority overruled those objections and by his order dated 31st december, 1969, refixed .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1964]15STC299(AP)
..... precise connotation of this expression has been given in a number of cases, two of which are state trading corporation v. state of, mysore [1963] 14 s.t.c. 188 and singareni collieries v. state of andhra pradesh [1961] 12 s.t.c. 765. these decisions lay down that there should be a related connection between the sale and the ..... reason of the department having accepted it without filing any appeal.40. the answer to this contention depends upon the interpretation we give to section 21(4) of the andhra pradesh general sales tax act, 1957, from which the tribunal derives its power. it says :(4)(a) the appellate tribunal may, after giving both parties to the appeal, ..... tax during the period 1st april, 1958, to 30th september, 1959, should not be taxed on the purchase value according to rule 6 (1)(j) of the andhra pradesh general sales tax rules. so, there is some similarity between the objection raised there and the contention urged here. but the deputy commissioner overruled that objection on the .....
Tag this Judgment!Court : Rajasthan
Reported in : (1985)47CTR(Raj)182; [1985]156ITR714(Raj)
..... counsel for the assessee has placed reliance on g. v. krishna rao's case : [1968]70itr812(ap) , wherein their lordships of the andhra pradesh high court have referred to the decision of the mysore high court in laxmibai's case : [1967]65itr19(kar) , which has been relied on before us by the learned counsel for the revenue and ..... the existence of consideration, however inadequate, removes a transfer from the category of gifts. the gift-tax creates this fiction and no more. the mysore high court has also not dealt with the last proposition of the andhra pradesh high court in krishna rao's case : [1968]70itr812(ap) . the supreme court in cgt v. n.s. getti chettiar : ..... court in goli easwariah v. cgt : [1970]76itr675(sc) and they have dissented from the decision of the mysore high court in laxmibai narayana rao nerlekar v. cgt : [1967]65itr19(kar) . their lordships of the andhra pradesh high court further held that there is no provision in the gift-tax act like section 123 of the transfer of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2007(5)ALD730
..... of 1962, it is held that in the event of the petitioner therein obtaining the relief of getting the arrears written off by the government of mysore, state of andhra pradesh i.e. first defendant, has to refund the amount recovered from the writ petitioner without putting the writ petitioner to the necessity of filing a suit ..... where the supply of gulmoha flower khandies was to be made by him, stood transferred to mysore state under the states reorganization act and so it is the government of mysore only, but not the first defendant (state of andhra pradesh), that can claim the amount from him and in any event since the first defendant vide ..... would hereinafter refer the parties to the appeal as they are arrayed in the trial court.2. plaintiff (1st respondent) instituted the suit initially against the government of andhra pradesh represented by its collector (excise) hyderabad district (first defendant) and the tahasildar tandur (second defendant). subsequently she filed i.a. no. 489 of 1974 to .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1968]3SCR829; [1968]22STC376(SC)
..... any discrimination between one state and another by exercise of taxing power. reliance in support of that contention was placed upon the judgment in sundararamier and company v. state of andhra pradesh : [1958]1scr1422 in which venkatarama aiyar, j., pointed out that under the scheme of entries in list i & ii of the seventh schedule the power of taxation ..... . section 21 is no exception. it does not impede the free movement or transport of goods and is not violative of article 301.' 17. section 21 of the andhra pradesh sugar cane (regulation of supply and purchase) act which was referred to in the judgment authorised the state government to levy a tax at such rate not exceeding five ..... turnover for the purpose of central sales tax act. the high court in making a general discussion on this question observed, following the judgment of this court in state of mysore v. lakshminarasimhiah setty & sons 16 s.t.c. 231 that by 'levied' in s. 9(1) of the central act, what was meant was 'levied as under .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1969P& H34
..... advisory committees for the purpose of assisting it in regard to - (a) the division and integration of the services among the new states and the states of andhra pradesh and madras; and (b) the ensuring of fair and equitable treatment to all persons affected by the provisions of this section and the proper consideration of any ..... of the state government would be circumscribed or limited.'the full bench of the gujarat high court held that they could not agree with the decision of the mysore high court to the effect that the central government was constituted the exclusive authority for integration.13. after giving my serious consideration to the matter, and with ..... of the lieutenant-governor or chief commissioner in any of the existing states of ajmer, bhopal, coorg. kutch and vindhya pradesh, or is serving in connection with the affairs of any of the existing states of mysore. punjab, patiala and east punjab states union and saurashtra shall, as from that day, be deemed to have been .....
Tag this Judgment!Court : Gujarat
Reported in : [1977]107ITR133(Guj)
..... , manufacturing instructions, etc., mentioned in clause (2) in each of the three agreements. as to what is a 'sale' has been clearly explained in government of andhra pradesh v. guntur tobaccos ltd. : [1965]2scr167 of the report, shah. j. (as he then was), delivering the majority judgment, observed quoting form the earlier decision ..... in the course of discussion. 58. in mysore kirloskar ltd. v. commissioner of income-tax : [1968]67itr23(kar) , the expenditure for the acquisition of know-how was disallowed as a capital expenditure. in hylam ltd. v. commissioner of income-tax : [1973]87itr310(ap) , the andhra pradesh high court held, on the facts of that ..... commissioner of income-tax v. ciba of india ltd. : [1968]69itr692(sc) , commissioner of income-tax v. hindusthan general electrical corporation ltd. : [1971]81itr243(cal) , mysore kirloskar ltd. v. commissioner of income-tax : [1968]67itr23(kar) and divides vithaldas & co. v. commissioner of income-tax : [1972]84itr277(sc) , held that it .....
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