Court : Andhra Pradesh
Reported in : [1996]102STC367(AP)
..... equipment sent directly to the inter-state customers by the petitioner's hyderabad unit at the instance of the unit responsible for the execution of the contract are inter-state sales coming within the purview of section 3(a) of the central sales tax act and the sales tax authorities of the andhra pradesh state alone are competent to collect tax on these inter-state transactions irrespective of the payment of cst by the executing unit in the other state. ..... in these seven writ petitions, bharat heavy electricals limited (hereinafter referred to as 'bhel') having its manufacturing unit at ramachandrapuram, hyderabad, has sought for a writ of certiorari quashing the assessments made under the central sales tax act by the commercial tax officer, sangareddy, medak district, for the assessment years 1977-78 to 1980-81 and the provisional assessments made for the years 1983-84 to 1985-86. 2. ..... in which the tribunal's view has been affirmed, there can be no doubt that the collection of cst by the sales tax authorities of other states in respect of such transactions is illegal and contrary to section 9 of the central sales tax act read with article 269(1) of the constitution. ..... have no power, authority or jurisdiction to assess or collect the central sales tax (for short, 'cst') on the inter-division stock transfers effected by the hyderabad unit of bhel. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(4)ALD310
..... the learned counsel stated that while in case of everybody else, a person would be a 'dealer' only if he is carrying on any 'business' and in case of only these 11 persons and bodies, which are brought under explanation-iv to section 2(e) of the act are to be treated as 'dealers' even though they are not carrying on any 'business', it would undoubtedly amount to violative of article 14 of the constitution of india and this attitude amounts to denial of equal protection under law ..... obligation on the board of trustees to carry out the functions subject to the over all supervision of the central government as provided under sections 35 - 47 of the major port trusts act, 1963.8. ..... . board of trustees of the port of madras, : [1999]2scr195 .relying on the above decision, the learned counsel stated that the hon'ble supreme court, on consideration of various contentions raised before it and considering the activity of port trust as envisaged under section 35 of the major port trusts act, 1963, declared that the port trust is not a 'dealer' and no business activity be undertaken by the port trust and as such it is not liable to be ..... section 42 of the said act provides for performance of services by board ..... section 35(1) of the said act further provides powers to the board for sinking of tube-wells and equipment and use of boats, barges and other appliances for the purpose of supply of ..... section 37 of the major port trust act provides powers of board to order sea-going vessels to use .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1995(1)ALT436; [1995]97STC192(AP)
..... corporation, the goods had crossed the customs frontiers yet as the sale of the goods to the state trading corporation was to an indian buyer, the sale would not fall within the second limb of section 5(1) of the central sales tax act; it was a case in which the state trading corporation was an indian buyer and an exporter and to constitute an 'export sale', the goods must have a foreign destination and a foreign importer and there must ..... the learned counsel for the petitioner contended that as the documents of title to the goods were handed over by the petitioner to the state trading corporation after the goods were placed on board, the second limb of section 5(1) of the central sales tax act would be attracted and the sale would be 'export sale'. ..... ) was a party, after analysing section 5 of the central sales tax act, laid down as, follows : 'two requirements must be satisfied to claim that a sale of goods had taken place in the course of export within the meaning of the second limb of sub-section (1) of section 5 of the central sales tax act, 1956. ..... the short question that arises for consideration in this case is, whether the transactions in question constitute export sale within the meaning of section 5(1) of the central sales tax act, 1956. 5. ..... the question there was whether the sale was an 'export sale' within the meaning of section 5 of the central sales tax act. ..... section 5(1) of the central sales tax act, 1956, reads as follows : '5. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1974]33STC580(AP)
..... from one state to another;any subsequent sale to a registered dealer during such movement effected by a transfer of documents of title to such goods shall not be subject to tax under this act:provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner a certificate duly filled and signed by the registered dealer from whom the ..... section 13(3) of the central sales tax act enables the state government to make rules, not inconsistent with the act and the rules made by the central government, to carry out the purposes of the act. ..... it is a form prescribed by rule 12 of the rules made by the central government for the purposes of section 8(4) of the central sales tax act. ..... section 6(1) of the central sales tax act authorises the levy of tax on sales effected in the course of inter-state trade but section 6(2) exempts from such levy second and subsequent sales in the course of such inter-state trade if the conditions prescribed therein are fulfilled. ..... the petitioner claimed exemption from central sales tax under section 6(2) of the central sales tax act. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1974]34STC172(AP)
..... bench of the high court of madhya pradesh observed that the combined effect of section 6(1a) and section 8(2a) was that all sales, which were exempt from sales tax except under sections 10 and 12 of the state act, were subject to central sales tax and were liable to the rate of tax prescribed under section 8(2) of the act, notwithstanding the fact that if the sales would have been effected in the state ..... court in that case was that the expression 'levied' in section 9(1) of the central act referred to the same expression in section 5(3)(a) of the state act and so the central act had not made a departure in the manner of levy of tax of specified goods which were taxed only at a single point under the state act. ..... it is like this : no doubt, by act 28 of 1969, sub-section (1a) was incorporated in section 6 of the central act, which makes a dealer liable to pay tax under that act on the sale of any goods effected by him in the course of inter-state trade or commerce notwithstanding that no tax would have been leviable, whether on the seller or ..... the trial court held that by virtue of sub-section (1a) introduced in section 6 of the central act, by the ordinance of 1969, the claim for the refund of the amount with interest thereon ..... while fairly conceding that, in the light of the language of section 6(1a) of the central act, it is immaterial whether the tax is leviable under the state law at the purchase point or the sale point, the learned counsel, nevertheless, maintained that no tax .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1967]19STC113(AP)
..... has been made under section 13(4) of the central sales tax act by the appropriate ..... made by the state of andhra pradesh under the central sales tax act, form 'c' has been prescribed as the form of declaration to be made by the purchaser in order to entitle the seller to be assessed at concessional rate under sub-section (1) of section 8. ..... come to the conclusion that these declaration forms were not in conformity with rule 9-a of the central sales tax (andhra pradesh) rules, gave exemption only in respect of one declaration form. ..... board of revenue, however, on a suo molu revision, after having given a show cause notice to the appellant, who, in spite of being afforded an opportunity to be heard, neither appeared in person nor through an advocate, thought that since neither of the declaration forms conformed to the conditions specified in rule 9-a, the concession under section 8(1) will not be available to the assessee by virtue of sub-section (4) of the same section ..... the exemption under section 8(1) of the said act is available to a seller who sells the goods provided he furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the ..... passed by the board of revenue in revision under section 20 of the andhra pradesh general sales tax act, setting aside the exemption given by the deputy commercial tax officer under section 8 of the said act.2. ..... hesitation in holding that the board of revenue was right in .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(4)ALD329; 2000(4)ALT159
..... pipes are steel tubes within the meaning' of section 14(iv) of the central sales tax act and a different commercial commodity does not emerge on account of galvanising the steel pipe. ..... pipes' are declared goods falling under entry 2(xi) of the third schedule to apgst act corresponding to item (ii) of section 14(iv) of the central sales tax act. ..... even then such iron casting in its solid form must be treated as 'cast iron' in section 14(iv) of the central sales tax act. ..... such products cannot be regarded as 'cast iron' and cannot be treated as 'declared goods' under section 14(iv) of the central sales tax act. ..... section 15(a) of the central sales tax act enjoins that the sales tax payable under any state law in respect of sale or purchase of declared goods inside the state shall not exceed 4% of the sale or purchase price thereof. ..... pipes and fittings whichever are sold, can be classified as steel tubes and fittings, they become the goods of special importance as enumerated in section 14 of the central sales tax act. ..... inthis tax revision case arising out of the assessment made under apgst act for the year 1985-86, the question that falls for consideration is about the rate of tax applicable to g.i (galvanised iron) pipes and c.i (cast iron) pipes. ..... however, the learned counsel for the petitioner persisted in his argument that the clarification given by the state government under section 42-aa of the apgst act by g.o. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1973]30STC382(AP)
..... their appeals to the assistant commissioner, commercial taxes, contending that these are oilseeds coming within the definition of section 14(vi) of the central sales tax act and are declared goods, the levy on which is controlled by the provisions of section 15 of the said act read with item 3 of the third schedule and section 6 of the andhra pradesh general sales tax act and as such they are taxable only at one point, i.e. ..... we, therefore, find that cardamom is an oil-seed coming within section 14(vi) of the central sales tax act and as such is not general goods liable to tax at multi-sale-point in the state. ..... as shown by their letters, copies of which are placed before us, the government of india, ministry of finance, as well as the board of revenue, government of andhra pradesh, have treated cardamom (elettaria cardamomum) as an oil-seed falling under section 14 of the central sales tax act. ..... section 14(vi) of the central sales tax act itself gives the categories of oil-seeds that could be considered to be declared goods and it says :(vi) oil-seeds, that is to say, seeds yielding non-volatile oils used for human consumption, or in industry, or in the manufacture of varnishes, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1979]44STC309(AP)
..... petition filed under article 227 of the constitution of india against the notice dated 5th february, 1976, issued by the respondent, the commercial tax officer, ongole, under rule 14-a of the central sales tax (andhra pradesh) rules (hereinafter called the rules), proposing to assess the petitioner on a net turnover of rs. ..... 5,32,899.60 for the year 1969-70 under the central sales tax act, and calling upon it to file its objections against the ..... 5,32,900 was disclosed in the return filed by the petitioner under the andhra pradesh general sales tax act for the assessment year 1969-70 and it is also indicated in the return that the said turnover represents sales made to nonresident dealers who took delivery of the same within the ..... hand, it is contended by sri sardar ali khan, the learned government pleader, that the petitioner failed to file a return in respect of the said turnover which is liable to be taxed under the central sales tax act and, therefore, it should be held that there is no disclosure of the turnover under the central sales tax act.7. ..... officer who made the assessment accepted the sales as intra-state sales within the state of andhra pradesh and held the turnover not liable to be taxed either under the state act or the central act. ..... inter-state sales liable to be taxed under the central act. ..... the central sales tax act. ..... the assessment year 1969-70, the petitioner was assessed to sales tax under the act on 12th december, 1970, on the last purchase of ghee, to the extent .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1961AP540
..... jurisdiction to try the suit in view of the provisions of section 40 of the central excises and salt act.another plea that was raised was that as the suit was filed after six months from the act complained of, the suit was barred under the aforesaid act, the limitation act and the madras revenue recovery act, that this case, therefore, turned upon the pure questions of ..... placed upon the filing of such suits, the civil court's jurisdiction cannot be regarded as having been excluded and in so holding the learned judges stated that under section 18 of the madras general sales tax act there was no prohibition against the filing of a suit, and they said that the suits filed by the persons alleging that the sales-tax was levied illegally against ..... account receipts and deliveries, and making such allowance for waste by evaporation or other natural causes as the proper officer may consider reasonable and as may be in accordance with my instruction issued by the central board of revenue) the owner of such goods shall unless the deficiency, is accounted for to the satisfaction of the proper officer be liable to a penalty which may extend to five times the duty ..... the two arguments that have been advanced before me on behalf of the government are that no suit would lie to challenge any act of an officer under the central excises and salt act which has been done bona fide in the discharge of his duties and the second argument is that there is a discretion vested in the officer to allow a certain .....
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