Court : Andhra Pradesh
Reported in : (2009)25VST511(AP)
..... other hand, sri k. raji reddy, learned special standing counsel for commercial taxes, has submitted that the petitioner has no right to get the refund of the amount in view of the provisions of section 40(2) of the apvat act, especially when the respondent authorities have challenged the validity of the order, in pursuance of which the petitioner is claiming ..... , has come out with a case that trc. no.245 of 2008 has been filed against the order of the stat in tano.1142 of 2007 and, therefore, the power under section 40(2) of the apvat act has been exercised. it is also pertinent to note that by not making payment of the refund, the respondent authorities, who are ..... the andhra pradesh value added tax act, 2005 (hereinafter referred to as 'the apvat act').2. the facts, which are not in dispute, are as under:by virtue of an order dated 28th november, 2007 passed in t.a. no. 1142 of 2007 by the andhra pradesh sales tax appellate tribunal, hyderabad (for short 'stat'), a sum of rs. 14,52,29, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(1)ALD599
..... finance) d. venkateshwara reddy (hereinafter referred to as 'the corporation'). the corporation is a registered dealer under the andhra pradesh general sales tax act, 1957 (for short 'the apgst act') as well as under the central sales tax act, 1956 (for short 'the cst act'). it is also an assesses on the roles of the commercial tax officer, nidadavolu, respondent no.2 ..... herein. the corporation entered into a contract with m/s. sumitomo corporation, respondent no.3 (hereinafter ..... in respect of such purchases by the corporation that it proposes to issue 'c' form. as it claims to enjoy exemption under section 6(2) of the cst act, it complains that the first respondent, the assistant commercial tax officer, kovvur, did not respond to its request made on june 29, 1996 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1997(1)ALD(Cri)770; (1998)149CTR(AP)203; [1998]231ITR137(AP); [1997]95TAXMAN287(AP)
..... bhavan, hyderabad, is the appellant herein who is the complainant in c.c. no. 124 of 1991. aggrieved by the orders passed by the special judge for economic offences, hyderabad, dt. 24th may, 1993, the present appeal is filed. 2. the facts in this case are not in dispute. the it act as it stood prior to 1st april, 1989, under s. 276dd provides ..... must necessarily lead to criminal prosecution. in support of their case, they relied on r. 132a of the defence of india rules, 1962, promulgated under the defence of india act. but the said rule ceased to be in existence on the issuance of a notification by the ministry of home affairs on 30th march, 1965, by which the defence of ..... the rule was in force, but cannot justify initiation of new proceeding which will not be a thing done or omitted to be done under the rule but a new act of initiating a proceeding after the rule had ceased to exist. on this interpretation, the complaint made for the offence under r. 132a(4) of the defence of india .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1977]108ITR98(AP)
..... in respect of transfers referred to in clauses (i) to (iv). this proviso was inserted by the wealth-tax (amendment) act, 1964, and came into force from and inclusive of assessment year 1964-65. by the finance (no. 2) act of 1971, the operation of this proviso is limited up to the assessment year 1971-72 by adding, after the words '31st ..... an individual. the words ' for any assessment year commencing after the 31st day of march, 1964 ' are referable to the assessment to be made under the wealth-tax act. they render the provisions of section 4(1 )(a) inoperative irrespective of the fact whether the transferred asset was chargeable to gift-tax or not chargeable to gift-tax. ..... , the assessee was entitled to exclude, under the proviso to section 4(1)(a) of the wealth-tax act, 1957, the value of the assets gifted to his wives in the wealth-tax assessment for the assessment year 1967-68 ?' 2. the facts leading to this reference are these. the assessee, nawab zahir yar jung, filed return of his .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1988]171ITR41(AP)
..... of properties by individuals in respect of transfers referred to in clauses (i) to (iv).' 8. the bench then referred to the proviso, its amendment by the finance (no. 2) act of 1971 and, observing that it is not happily worded, posed the question for consideration before them in the following words (p. 100 of 108 itr); 'the ..... by enacting the proviso, parliament could never have intended to exempt the value of the assets gifted prior to april 1, 1964. the amendment of the proviso by the finance (no. 2) act of 1971 was also relied upon by as supporting the said contention. the divisional bench referred to section 4(1)(a) and observed (p. 100 of 108 itr ..... not be included in computing the net wealth of the individual.' 7. the words 'but before the 1st day of april, 1972' were put in later by the finance (no. 2) act of 1971 with effect from april 1, 1972. on appeal, the appellate assistant commissioner agreed with the wealth-tax officer and dismissed the appeal. on further appeal, however .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1976]104ITR28(AP)
..... extension of the business of mallela venkata narasimha rao & company. that was also the result of the application of section 16 of the partnership act. there was also interlacing of the finances of the two firms. the ledger account of messrs. mallela venkata narasimha rao & company in the books of messrs. raja fertilisers showed total ..... a further appeal to the income-tax appellate tribunal. the tribunal took the view that there was no legal bar to the existence of two firms with identical partners. according to the judicial member there was no interlacing of finances and, therefore, the two firms should be treated as two distinct entities for the purpose of ..... view that it made no difference to the general concept of a 'firm'. by reason of the definition of the expression 'firm' in section 2(23) of the income-tax act, 1961, the position under the income-tax act must necessarily be similar. however, 'person' is defined in section 2, sub-section (31) of the income-tax act of 1961 as including .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2009(6)ALT1
..... : air 1967 sc 1889; girish jayanti lal vaghela8)12. as the 5th respondent is an employee of stpi, (a society registered under the societies registration act), there exists no master and servant relationship between the central government and himself. it is not even the case of the 5th respondent that the central government has the right to ..... respect of leave, pension, provident fund and other matters as may, from time to time, be specified by the central government.34. section 8(2)(h) of the sez act enables the central government to nominate a professor from either the indian institute of management or the indian institute of foreign trade, (both of which are ..... chertsey urban district council v. mixnam's properties ltd (1964) 2 all er 627), and must be construed according to the rules of grammar. when the language is plain and unambiguous, and admits of only one meaning, no question of construction of a statute arises, for the act speaks for itself. the meaning must be collected from the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1975]100ITR392(AP)
..... other purposes as may be prescribed. out of the balance, such amount as may be approved of by the state or central government, may be utilised for financing the expansion programmes of the corporation and the remainder, if any, shall be made over to the state government for the purpose of road development.10. it ..... the corporation for operating the road transport service. section 22 provides that the general principle of the corporation should be that, in carrying on its undertaking, it shall act on business principles. section 23, sub-section (1), relates to providing of capital to the corporation that may be required by it for purpose of carrying on ..... but in the case of the assessee-corporation we are dealing with, admittedly no share capital has been raised under the provisions of section 23(2) of the road transport corporations act, and the entire capital has been furnished by the state government under section 23(2) and what the state government is paid is only interest for the monies .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [2002]127STC429(AP)
..... -dealer was an intra-state sale within delhi liable to sales tax under section 2(g) of the bengal finance (sales tax) act, 1941, as extended to the union territory of delhi ;(ii) that the words cost of freight 'separately charged' in section 2(h) connote that the intention of the parties as disclosed in the contract of ..... secunderabad to its sole distributor, which is also located in secunderabad. when once the said sales are assessed to tax under the provisions of the apgst act, there is no provision to make another assessment, with reference to the same goods for second time. therefore, even on that ground also it is contended that in ..... the inspection, the deputy commissioner (ct) having jurisdiction issued notice proposing to revise the assessment order and after giving sufficient opportunity to the dealer and as no satisfactory material was placed before the deputy commissioner, he concluded that the sales effected by the petitioner/dealer are the first sales of the goods in question .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1971]81ITR688(AP)
..... -1963, the gift tax that was payable in respect of the above gift worked out to rs. 5,400/-. the finance act of 1964 which came into force with effect from 1-4-1964, varied the rates of gift tax by amending the ..... date for the assessment year beginning on the 1st of april, following is a 'debt owed' within the meaning of section 2(m) of the act, and should be deducted from the estimated value of the assets as on the valuation date.' the assessee relied upon the decision ..... parliamentary exposition of the meaning of the original clause. that contention was rejected by their lordships of the supreme court holding that no such intention appeared form the terms of the clause and further holding that even assuming that the exception in respect of interest ..... certiorari or any other appropriate write or direction to call for records and to quash the gift tax assessment dated 31-12-1964.2. the facts leading to the filing of this writ petition are staged below:the petitioner gifted rs. 1,15,000/- to his .....
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