Court : Andhra Pradesh
Reported in : 1979(4)ELT600(AP)
..... is that he does not come within the definition of manufacturer and as such cannot be held liable for the excise duty. the definition of 'manufacture' in the section is to be following effect.'2 (f) manufacture includes any process incidental or ancillary to the completion of a manufactured product ... and the word 'manufacture' shall be ..... rs. 37,707.90 respectively demanding payment as excise duty on the rounds re-rolled by the petitioner under tariff item no. 26aa in schedule i of the act. the demand notices were purported to have been issued under rule 10a of the central excise rules, 1944. thereupon the petitioner made a written representation to the ..... for which the petitioner received the requisite re-rolling charges. the contention of the petitioner is that under the provisions of the central excises and salt act, 1644 (hereinafter called the act) rails are exempt from duty. the petitioner and the 5th respondent are under the impression that m.s. rounds rolled out of the duty free .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1973]30STC176(AP)
..... under the state law on the transactions which took place within the state. we do not find any substance in this contention. it is no doubt true that while section 6 of the act used the word 'levied', rule 27-a used the words 'levied and collected', but on that account it will not be proper to say that there is a ..... do not therefore experience any difficulty in rejecting the contention.26. it was then contended that the intention of the parliament in bringing about the change in section 15 of the central sales tax act was to make it clear that if the goods which are exigible to state tax are sold subsequently in the course of inter-state commerce and trade ..... the goods were subsequently sold in the course of inter-state sales.6. in order to appreciate the implication of this contention it is necessary to read section 15 of the central sales tax act which is as follows:15. restrictions and conditions in regard to tax on sale or purchase of declared goods within a state.-every sales tax law of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1971AP382
..... counsel for the petitioners in these writ petitions have represented to us that the writ petitioners would seek redress in a civil court as contemplated under section 14 of the act and that time mays be givens for institution of a civil suit. learned government pleader has no objection to this courses being pursued by the writ ..... application or execution proceeding'.15. the decision of the majority of the judges in : [1967]3scr399 rests on two essential features of the punjab act. it was held that section 5 confers ans additional remedy over and above the remedy by way of suit and that the provision of two alternative remedies to the government and ..... government. whose decision rests on his mere satisfaction subject no doubt to any appeal but before another executive officer, viz., the commissioner.'it was held section 5 of that act confers an additional remedy and provided two alternative remedies to the government . the majority of the bench observed.''in leaving it to the discretion of the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1972AP1
..... . they argue that on the abolition of the estate the original character of the lands ceased to exist and, therefore, when pattas are applied for under section 13 of the abolition act, the land-holder would be entitled to a ryotwari ;patta if the lands were not actually being used as tank bed at that time. they lay ..... to a patta. then an appeal was preferred before the revenue divisional officer who said, in his order dated 27-3-1954, that an application under section 15 of the abolition act might be filed. accordingly an application was filed before the assistant settlement officer, who by his ordered dated 13-2-1955 refused to grant a patta on ..... and circumstances as found in those esquires that the questions now canvassed have to be decided and the rights of the parties be adjudicated upon.9. sections 12 and 13 of the abolition act which refer to the rights of landholders to ryotwari pattas in zamindari and inam estates respectively have identical provisions. clause (a) declares the right .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1972AP83
..... were publicly owned. as an entity, the building was dedicated to 'public uses' in performance of the authority's 'essential governmental functions.' 22 del code, section 501, 514. the costs of land acquisition, construction, and maintenance are defrayed entirely from donations by the city of wilmington, from loans and revenue bonds and ..... provide adequate parking facilities for the convenience of the public and thereby relieve the 'parking crisis' which threatened the welfare of the community. further the act provided that the authority can lease its property for the purposes of providing for the payment of the expenses of the authority.9. the costs of ..... and is being managed by the government officials like the district collector. warangal. such an institution discharging public functions like imparting of medical education cannot act in violation of the fundamental rights declared by the constitution.' the petitioner prayed for a writ of mandamus or any order or direction directing the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1973]30STC528(AP)
..... evidence after p.w. 7 was slapped by a-1, p.w. 1 was preparing to leave as the situation was becoming explosive and it was then that he was attacked. p.w. 1 had demanded only for the production of the register to see ..... peon and would come next day with the police aid and check the registers and stock; and as the situation was going explosive they began to leave the place. then they found a number of persons entering the mill led by a-2 and a- ..... seen whether the action of p.w. 1 and his staff was unauthorised and whether the accused had acted in private defence.9. section 28 of the andhra pradesh sales tax act provides for the right to make a demand for the production of account, register and other documents and ..... other documents maintained in the course of his business :provided that before taking action for the confiscation of goods under this sub-section, the officer shall give the person affected an opportunity of being heard and make an inquiry in the prescribed manner.explanation.- it .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1972]85ITR311(AP)
..... by the appellant. 2. the main point for consideration in this appeal is whether the appellant (11th defendant) got the property free of all incumbrances under section 42 of the madras revenue recovery act which reads as follows : '42. all lands brought to sale on account of arrears of revenue shall be sold free of all incumbrances, and if ..... realisation of the income-tax, but that its effect simply is to extend the procedure prescribed by (madras) act ii of 1864 and (india) act i of 1890, to the recovery of arrears of income-tax.' 5. similarly in ramachandra v. pitchaikanni, [1884] i.l.r. 7 mad. 434.a sale was held under the provisions of the madras revenue ..... recovery act for realisation of arrears of abkari dues under the madras abkari act. it was observed that the expression 'in like manner as for the recovery of arrears .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1971]28STC388(AP)
..... by the control orders or any statute without any scope for mutual agreement between the transacting parties, such transaction is not a 'sale' within the meaning of section 4 of the sale of goods act.11. in the case before us the purchaser is the government through its agents, the grain purchase officer and the district supply officer, kakinada. it has ..... court held in that case that the agreements entered into between the occupier of the factory and the cane-grower were contracts of sale as defined in section 4 of the indian sale of goods act. this decision also was distinguished on facts by the supreme court in chittar mal narain das v. commissioner of sales tax, u.p. [1970] ..... in a contract of sale. the supplies of wheat made by the assessees under the order were not sales within the meaning of the definition in section 2(h) of the u.p. sales tax act, 1948, and the assessees were not liable to pay sales tax thereon. the supreme court further observed that a sale predicates a contract of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1972CriLJ434
..... any other magistrate's court in any other district.2. the petitioner is accused no. 1 in that case. a charge-sheet was filed against him under section 420, i. p. c. on the allegation that he was paid an amount of rs. 9,000/- by the complainant one by name madhavaneni venkata rao in sc no. 2 ..... to a decision of lalta v. zahoor ahmad air 1925 oudh 672. for the position that where no practitioner in a district ordinarily employed in criminal cases is willing to act for the accused, it is a good ground for transfer of the case to another district. reliance was also placed by the learned counsel appearing for the petitioner on a ..... orderlakshmaiah, j.1. this is an application filed under section 526 of the code of criminal procedure requesting this court to transfer the case crime no. 143 of 1970 on the file of the munsif magistrate, karimnager, karimnagar district, to .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1971AP118
..... rules cease to be effective as law. all the laws which were in force in the state of hyderabad were continued by force of section 119 of the states reorganisation act., section 119 categorically states that'the provisions of part ii (territorial changes and formation of new states), shall not be deemed to have effected ..... state or union territory, any requirement as to residence therein prior to such employment or appointment shall cease to have effect and is hereby repealed.'section 3 of the act gave power to the central government to provide in regard to appointments to any subordinate service or post under a local authority, other than cantonment ..... state went to three different states after the hyderabad state was trifurcated; marathwada went ultimately to maharashtra and the karnatak to mysore.14a. section 119 of the state reorganisation act provided that any law in force immediately before the new states came into existence continue to remain in force with respect to the territories .....
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