Court : Andhra Pradesh
Reported in : [1992]85STC552(AP)
..... at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged;' ''turnover' used in relation to any dealer liable to tax under this act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-state trade or commerce made during any prescribed period and determined in accordance with the provisions of this ..... tax officer [1991] 83 stc 129 (ap)] decided today but the assessment here is under the central sales tax act, 1956, in respect of inter-state sales. ..... the definitions of the words 'sale price' under section 2(h) and 'turnover' under section 2(j) of the central sales tax act are as follows : 'sale price' means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive ..... the assessment order for the assessment year 1984-85 under the central sales tax act on the file of the commercial tax officer (ofa), punjagutta division, hyderabad, to the extent it includes the subsidy as a part of turnover and brings it to tax is set ..... 4991 of 1988 [reported as fertiliser corporation of india ltd. v. ..... of 1988 [reported as fertiliser corporation of india ltd. v. ..... general sales tax act, 1957, does not make any difference ..... the proceedings under the act in respect of other items will be decided according to .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1992]84STC131(AP)
..... fourth schedule states, inter alia, that the expressions in items 5, 6 and 7 shall have the same meanings assigned to them in the additional duties of excise (goods of special importance) act, 1957 (central act 58 of 1957). ..... the additional duties of excise (goods of special importance) act, 1957, were examined by the supreme court in the case reported as state of kerala v. ..... the common case of the parties that for the relevant years the assessee had paid the additional excise duty as contemplated by the aforesaid additional duties of excise (goods of special importance) act, 1957, for the relevant years in question in the present revision case. ..... supreme court, traced the history of the relevant entry and also noticed the provisions of the additional duties of excise (goods of special importance) act, 1957, and noticed that the definition of 'cotton fabrics' in section 3 of the additional duties of excise (goods of special importance) act, 1957, in terms defines it as per the meaning assigned to them in the first schedule to the central excises and salt act, 1944. ..... agro industrial trading corporation) : 1988(38)elt720 ..... 1987, the position is that the fourth schedule provides for the goods exempted from tax under section 8 of the andhra pradesh general sales tax act, 1957. ..... meaning to be given to 'cotton fabrics' as mentioned in entry 5 of the fourth schedule to the andhra pradesh general sales tax act, the fabric in dispute, namely, rexine, comes within the meaning of 'cotton fabrics'. 6. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1992]84STC351(AP)
..... of central sales tax by the fertiliser corporation of india from the assessee established, according to the tribunal, that there was an inter-state sale between the fertiliser corporation of india and the assessee. ..... within section 3(b) of the central sales tax act and that there is a sale by the fertiliser corporation of india in favour of the assessee in respect of entire consignment of fertilisers, for example, 483 bags covered by the letter dated january 23, 1976 and similarly in respect of the other quantities mentioned in the various consignments and that the documents of title were endorsed within the state of andhra pradesh by the fertiliser corporation of india in favour of the assessee and ..... basis of the above material, the tribunal came to the conclusion that the transaction is one of inter-state sale falling under section 3(b) of the central sales tax act which says that a sale or purchase of goods shall be deemed to take place in the course of inter-state trade or commerce, if the sale or purchase is effected by a transfer of documents of title to the goods during their movement from one state to another. 23. ..... it states that the prescribed authority may accept, from any person who has committed or is reasonably suspected of having committed an offence under the act, by way of composition of such offence : (a) where the offence consists of failure to pay or the evasion of any tax recoverable under this act, in addition to the tax so recoverable, a sum of money not .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1977)6CTR(AP)108
..... ananto babu, the learned counsel for the petitioner, submits that the corporation has no profit motive, that its operations could not be regarded as sales in the inter-state trade or commerce and that, therefore, the corporation, is not a dealer as defined in the central act. ..... years 1966-67, 67-68, 68-69 and 70-71 the corporation conducted inter-state sales of paddy, rice and milo. ..... it is clearly discernable from the several provisions of the food corporation act and the rules referred to above that the corporation is a trading concern and was established with the dominant intention to make profit ..... reading of the provisions of the food corporations act, 1964 establishes that the very establishment of the food corporation of india was with a profit-motive ..... 34 and 35 of 1976 relate to the levy of tax under the andhra pradesh general sales tax act, 1957 (hereinafter referred to as the state act), while t.r.g. ..... such rice) was taxed at the rate of five paise per rupee in the case of paddy and six paise in the rupee in the case of rice under the andhra pradesh general sales tax act, 1957 (andhra pradesh act vi of 1957).'23. ..... the problem that is primarily presented and debated in detail in these tax revision cases preferred by the food corporation of india is whether the food corporation of india (hereinafter referred to as the corporation), which is a corporate body, is a dealer as defined in the andhra pradesh general sales tax act, 1957, and the central sales tax act, 1956. t.r.g. no. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1983]52STC403(AP)
..... is no express provision requiring the food corporation of india or for that matter the government and other non-government bodies to issue c forms, there is an implied obligation to issue such forms in the case of inter-state sales so as to enable the registered dealer who has sold the goods described in sub-section (3) of section 8 in the course of inter-state sales, to pay lesser tax of 4 per cent under the central sales tax act and avoid the liability of paying 10 ..... contract does not stipulate that the food corporation of india shall issue c forms in regard to inter-state sales to its sellers, it cannot refuse to issue the forms to its seller who is entitled to the benefit to section 8(1) of the act only on production of such forms. ..... sub-section (4) of section 8 lays down that the provisions of sub-section (1) shall not apply to any sale in the course of inter-state trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner, a declaration duly filled and signed by the registered dealer to whom the goods ..... the respondent to send c forms, envisaged by section 8 of the central sales tax act, 1956 (hereinafter called the act), read with rule 12 of the central sales tax (registration and turnover) rules, 1957 (hereinafter referred to as the rules). ..... rule 12 of the central sales tax (registration and turnover) rules, 1957, prescribes the declaration and the certificate referred to in sub-section (4) section 8 as forms c .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [2005]142STC460(AP)
..... it has been also contended that as per section 7a of the visakhapatnam municipal corporation act, 1979 the corporation can levy and collect pipeline service charges from every owner or occupier of the premises to which water connection has been given and at such a rate prescribed to the different categories as may be specified ..... in view of the above observations, as there is no material placed before this court that the municipal corporation is selling the water to the respondent for a consideration of price, we do not find any reason to interfere with the order of the appellate tribunal and this revision is liable to be dismissed and is accordingly ..... it is further contended by the learned special government pleader before this court that because the corporation is collecting minimum charges it cannot be said that the transaction is sale of water but it is providing service of pipeline connection on minimum charges irrespective of the use or otherwise of the ..... the appellate authority, on behalf of the state, it has been contended that the visakhapatnam municipal corporation is entrusted with the duty of supplying water in its jurisdiction and it is not a dealer doing business under the provisions of the andhra pradesh general sales tax act. ..... 980 relating to the purchase of water under section 6-a of the andhra pradesh general sales tax act, 1957. ..... commercial tax officer, vizag, passed a final assessment order for the year 1990-91 levying tax, inter alia, on a turnover of rs. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1964AP407; (1962)IILLJ639AP
..... had till then been functioning as a statutory authority for the hyderabad state began to function as a state transport undertaking for the state of andhra pradesh under the motor vehicles act, 1939, as amended.the constitution (first) amendment act, 1951, which came into force on 18th june 1951, preserved to the state the power to make any law relating to the carrying on by the state, or by a corporation, owned or controlled by the state, of any trade, business, industry or service, whether to the exclusion, complete or partial ..... support for this contention is sought by the learned counsel for the petitioners from the absence of any provisions in the road transport corporations act similar to those found in section 58 of the andhra state act, section 125 of the states reorganization act and sections 55 and 56 of the advocate act, 1961, as also section 11 of the life insurance corporation act. ..... as already mentioned, on january 9, 1958, in exercise of the powers conferred by section 34 of the road transport corporations act, 1950, the government of andhra pradesh, made an order which inter alia provided that 'the andhra pradesh road transport corporation shall take over the management of the existing road transport department of andhra pradesh. ..... 990 : ( (s) a i r 1957 andh pra 197 at p. ..... (s) : [1957]1scr233 .19. ..... 104023/57 dated the 27th december, 1957. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1990]78STC43(AP)
..... case, the notification reads as follows : 'in exercise of the powers conferred by sub-section (1) of section 9 of the andhra pradesh general sales tax act, 1957 (andhra pradesh act vi of 1957), the governor of andhra pradesh hereby directs that the rate of tax payable under the said act in respect of sales by a dealer to any of the departments and other agencies mentioned below, which are located in the state of andhra pradesh relating to the goods, other than - (i) omitted by g.o. ms. no. ..... local authorities, namely - municipal corporations of hyderabad or vijayawada or visakhapatnam or any other corporation constituted by a special act, or the municipal councils constituted under the andhra pradesh municipalities act, 1965, or the grama panchayats constituted under the andhra pradesh grama panchayats act, 1964, or the authority legally entitled to or entrusted by the state government with the control or management of a local fund in areas other than the ..... (s) department, dated february 13, 1986, the rate of local sales tax is reduced to 4 paise in the rupee for such goods manufactured or produced in the dealer's own manufacturing unit which is located in the state of andhra pradesh and the goods are supplied to (1) the departments of government of india or government of andhra pradesh; (2) public sector undertakings including corporations owned by the government of india or government of andhra pradesh; (3) government companies as defined under section 617 of the companies .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(5)ALT674
..... whether the action of the andhra pradesh mineral development corporation (for short 'apmdc') in demanding and/or collecting mineral franchise fee (mff) from the petitioners herein for the extraction of black galaxy granite from the lands leased out to them or proposed to be leased out in chimakurthy mandal in prakasham district is in accordance with the provisions of mines and minerals (regulation and development) act, 1957 (hereinafter referred to as 'the act') and article 265 of the constitution of india is the ..... the contention of the petitioners that prior approval of the government of india is required under sub-section (2) of section 17 a of the act where the state government intends to reserve any area for undertaking prospecting mining operations through a government company or corporation owned or controlled by it and since such approval has not been obtained the government could not have undertaken prospecting or mining operations through the apmdc has no merit. ..... in this connection, it is appropriate to refer to the statement made by the vice chairman of the apmdc in the counter filed at para 7(iv) which is to the following effect:in reply to paras 8 to 11 of the affidavit, it is submitted that the state investment promotion board )sipb) at its 15th meeting held on 18.12.97 agreed for shifting the farm animal husbandry department to an alternate site which has been selected by the district collector, prakasam. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1991(3)ALT362
..... (ii) any road transport corporation formed under act 64 of 1950, and (iii) any municipality, or corporation or company owned or controlled by the central government or one or more state governments or by the central government and one or more state governments.clause (a) of section 68-a of the 1939 act dealt with 'road transport service' whereas the explanation to section 2(42) and section 97 of the 1988 act deal with the same term now. ..... apsrtc (8 supra) the court reiterated that chapter iv-a of the motor vehicles act did not violate either article 19 or 14 of the constitution of india the objection on the ground of bias was based on the following facts:the chief secretary to the state government was the chairman of the road transport corporation who proposed the scheme and was therefore alleged to be highly interested in its final approval and implementation. ..... corporations act 64 of 1950.20. ..... dealing with almost the same contention based on bias,& ' namely that the chief secretary to the a.p.government by his statement to the press on 26.12.1957 had foreclosed the mind of the government against an independent and unbiased consideration of the objections, the supreme court in nageswara rao's case (7 supra) held that-'we cannot from this publication in the newspapers come to the ..... the court however held:'a state transport undertaking means, inter alia an undertaking run by a state. .....
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