Judgment Search Results Home > Cases Phrase: inter state corporations act 1957 Court: andhra pradesh Page 100 of about 6,856 results (0.088 seconds)

Desai Beedi Company Vs. Commissioner of Commercial Taxes

Court : Andhra Pradesh

Reported in : [2005]141STC184(AP)

..... according to the appellant, the findings of the appellate deputy commissioner were categorical that the purchases were inter-state in nature and, therefore, the commercial tax officer had to pass a consequential order and allow refund to the appellant to the extent of taxes paid in ..... the levy contending that it was an inter-state sale within the meaning of clause (a) of section 3 of the central sales tax act, 1956 and, therefore, not exigible to tax under the tamil nadu general sales tax act. ..... by the commercial tax officer, kamareddy on july 29, 1993 for the assessment year 1992-93, the appellant had replied, '...the beedi leaves were purchased by the dealer during the course of inter-state purchase and they were transported to their own head office at sholapur'. ..... orders, the appellant filed appeals before the appellate deputy commissioner, secunderabad, who allowed the appeals on october 19, 1993 holding that the transactions were inter-state purchases and not liable to the andhra pradesh general sales tax. ..... tax on purchase of certain goods and held it to be intra vires holding that the state legislature has competence to enact the provisions, as tax was not imposed on consignment/transfer of goods by the petitioner-corporation to its own branches but on the purchase of the goods. ..... the registered dealer under the andhra pradesh general sales tax act, 1957 (for short, 'the act') and also under the central sales tax act, 1956 (for short, 'the act, 1956'). ..... of the apgst act, 1957 ?4. .....

Raj Kumar Khatri, S/O.Motilal Vs. the Deputy Commissioner of Transport

Court : Andhra Pradesh

..... or any person having possession of or control of a motor vehicle of which a certificate of registration is current shall for the purpose of this act be deemed to use or keep such vehicles for use in the state except during any period for which the regional transport authority has certified in the prescribed manner that the motor vehicle has not been used or kept ..... state of mysore v sundaram motors private limited2, a question arose whether new cars and chassis of the respondent, passing through the state of mysore, were exigible to tax under section 3 of the mysore motor vehicles taxation act, 1957 ..... keeping the motor vehicle in andhra pradesh for a period exceeding 12 months under section 47(1) of the mv act or non-intimation of the particulars of the vehicle kept within the state for a period exceeding 30 days under rule 96 of the apmv rules at best attract penalty and not ..... sub-section (1) of section 4 of the taxation act, the government of andhra pradesh issued notification vide g.o.ms.no.411 (tr-ii), dated 28.4.1987 notifying refund of tax at the rates mentioned therein, inter alia, in respect of motor vehicles removed to any other state on transfer of ownership or change of address. ..... state of kerala v aravind ramakant modawdakar6, statutory enhancement of the rate of quarterly tax in respect of contract carriage vehicles operating inter-state was successfully assailed in the high court on the ground of invalid classification of contract carriages as inter-state and intra-state .....

Sri Nagaratnamma Textiles Ltd., Rep. by Its Managing Director Sri R.A. ...

Court : Andhra Pradesh

Reported in : 1997(5)ALT777

..... it is not disputed that the sales tax means a tax either on sale or purchase of goods but it is clarified that the scheme of the andhra pradesh general sales tax act, 1957 (for short 'the act') makes a distinction with reference to the fixed point of levy of tax and also specified as to whether the levy is at the point of sale or purchase.6. mr. ..... , in so far as it is relevant for our purpose, reads as follows:'government of andhra pradeshabstractindustries - new comprehensive scheme of state incentives for setting up of new industries in andhra pradesh - ..... , cotton, which is liable to be taxed at the point of last purchase in the state.4. .....

Harayana Steel Industries Rep. by Its Proprietor, Sri Ajay Kumar Bansa ...

Court : Andhra Pradesh

Reported in : 1995(2)ALT659

..... one stage;(b) where a tax has been levied under that law in respect of the sale or purchase inside the state of any declared goods and such goods are sold in the course of inter-state trade or commerce, and tax has been paid under this act in respect of the sale of such goods in the course of inter-state trade or commerce, the tax levied under such law shall be reimbursed to the person making such sale in the ..... for the petitioner,submits that under section 14 of the central sales tax-act, certain goods have been specified as of special importance in inter-state trade or commerce; clause (iv) of the said section declares iron and steel and the other goods enumerated therein as declared goods, but in schedule ii of the apgst act the state legislature has bifurcated those items into two categories by adding 2-a by act 4 of 1989 with effect from 15-2-1989 which is violative of section 15 ..... petitioner filed this writ petition challenging the constitutional validity of entry 2-a (i) and (ii) of schedule iii of the act introduced by act 4 of 1989 by bifurcating entry 2 into 2 (i) to (ix) and (xi) to (xvi) thus deleting item 2(x) and adding 2-a (i) and (ii) by the said act 4 of 1989, as ultra vires the state legislature and viola tive of article 286(3) of the constitution and also inconsistent with sections 14 and 15(a) of the central sales-tax act, 1956.2. mr. a.t.m. ..... assessment year 1989-90 sales-tax was assessed under the andhra pradesh general sales tax act, 1957 (for short 'the act'). .....

National Mineral Development Corp. Ltd. Vs. Commercial Tax Officer and ...

Court : Andhra Pradesh

Reported in : [2004]137STC357(AP)

..... .........therefore, the expression 'assessment' occurring in the last sentence of section 14(1) of the andhra pradesh general sales tax act, 1957 is only referable to the final order of assessment and not the whole procedure for imposing the tax.'11. ..... 2,88,70,000, the appeal was remanded as sales relating to outside the state sale was involved and for verification by the assessing authority whether it is taxable at the hands of the petitioner-assessee.it is submitted that my predecessor in office, however, passed reassessment orders for the assessment year 1992-93 under the cst act on october 20, 1999 adding the turnover of entire sales of exim scrips of rs. ..... national mineral development corporation limited, hyderabad, filed the present writ petition praying for a writ of certiorari after calling for the records and quash the assessment order passed by the first respondent, commercial tax officer, agapura circle, ..... 22434 of 1999 dated december 27, 1999 reported in [2000] 118 stc 571 (national mineral development corporation limited v. ..... 22434 of 1999 dated december 27, 1999 reported in (national mineral development corporation limited v. ..... the turnovers reported by the petitioner and accepted by the assessing authority in his assessment order dated september 6 1995.by virtue of the orders of this honourable high court dated december 27, 1999, reported in (national mineral development corporation limited v. ..... 22434 of 1999, reported in (national mineral development corporation limited v. .....

V.V.V.R.K. Yachendra Vs. Special Commissioner and Director of Settleme ...

Court : Andhra Pradesh

Reported in : 2008(6)ALD165

..... property for the period of his dispossession till compensation is paid to him and on the concession made by the counsel for the life insurance corporation on the settled legal position it directed the corporation, which has taken over the assets of the national insurance company, following nationalization of the insurance business under the provisions of the life insurance corporation act, 1956 to pay interest on the delayed payment on the value of the assets at 4% per annum.15. in r.v.m. ..... was disposed of by the supreme court on 6.2.1986, wherein it inter alia made clear that the period during which the interim payments are payable ends with the date of original determination made by the director of settlements under section 39(1) and directed the state to accordingly compute the interim payments. ..... the state legislature passed act 3 ..... the act abolished all the estates in the state and provided for payment of compensation to the estate holders due ..... 398 of 1972 filed by the state against judgment dated 22.9.1971 in ..... see that interim payments were confined only to the initial date of determination, the state government issued ordinance no. ..... section 3(1) inter alia provides that in a proceeding for recovery of a debt, the court may, if it thinks fit, allow interest to the person entitled to the debt at a rate not exceeding the current rate of interest, for the whole ..... whether the petitioner is entitled to payment of interest on the said amount till the same is deposited by the state?11. .....

National Remote Sensing Agency Represented by Its Director Vs. the Add ...

Court : Andhra Pradesh

Reported in : 2002(5)ALD211; 2002(4)ALT788; [2002(95)FLR786]; (2002)IIILLJ741AP

..... (1 of 1956) or the deposit insurance and credit guarantee corporation established under section 3 of the deposit insurance and credit guarantee corporation act, 1961 (47 of 1961), or the central warehousing corporations act, 1962 (58 of 1962) or the unit trust of india established under section 3 of the unit trust of india act, 1963 (52 of 1963), or the food corporation of india established under section 3, or a board of management established for two or more contiguous states under section 16 of the food corporations act, 1964 (37 of 1964), or the airports authority of india constituted ..... counter opposing the claim of the workmen for their reinstatement into the service and inter alia pleaded that: (1) the petitioner-management is not an 'industry' within the meaning of section 2(j) of the act; and (2) the 'appropriate government' in respect of the petitioner-management under section 2 (a) (i) is the central government and so the petition under section 2-a(2) of the act, which is an amendment made and applicable by the state of andhra pradesh is not applicable to the workmen of the petitioner-management. 5. .....

Bitragunta Srinivasulu Reddy Vs. Depot Manager, Apsrtc and ors.

Court : Andhra Pradesh

Reported in : 2005(5)ALD95

..... is observed by the learned judge that the road transport corporation is established by the government of andhra pradesh, in exercise of the powers conferred under section 45 of the road transport corporation act, 1950, and, therefore, the respondents herein draw their ..... an enquiry basing on the complaint received against the plaintiff and found that the plaintiff has committed serious irregularities and cheated the corporation and served the charge-sheet on 20.5.2003, and on representation of the plaintiff dated 24.5.2003, copies of the documents required by the plaintiff were supplied and in reply to ..... the case of the respondents herein is that on a communication received from the chief minister's office, the vigilance wing of the corporation has conducted preliminary enquiry and on coming to know that there is a prima facie case against the appellant which requires detailed enquiry, ..... act and, therefore, there is no remedy for him before the labour court, in this case, as the acts of the respondents herein are contrary to the principles of natural justice and in support of these contentions, reliance is sought to be placed on a decision of the apex court in the rajasthan state road transport corporation ..... aggrieved of the same, the present second appeal is filed contending inter alia that the courts below erred in holding that regulations 11 and 12 of the apsrtc employees (cc&a;) regulations, 1967 provide for procedure of initiation of disciplinary proceedings, the appellant is .....

The Chief Security Commissioner, Railway Protection Force, South Centr ...

Court : Andhra Pradesh

Reported in : 2009(1)ALT517

..... the railway protection force constituted under the railway protection force act, 1957 (for short 'the act') comprises of two categories of personnel. ..... same pay scales for the ancillary staff that of the other enrolled members of the force held that ci.78.1 under chapter vi of the rules, which has been framed by the central government under section 21 of the act, does not reflect the contents of notification issued in september, 1986 based on the recommendation of the fourth pay commission. ..... corporation : (1961)illj59cal , d.g.o.f. ..... the expression 'enrolled members' as defined under section 2(ba) of the act indicates that enrolled member of the force, irrespective of the nature of the duties and rank held by him shall include any subordinate officer under officer or any other member of the force. ..... he however by placing reliance on the judgment of the apex court in state of orissa v. ..... hariharan : [1997]2scr1050 , state of haryana v. ..... state of u.p. ..... state of karnataka : [1998]1scr157 .7. ..... in support of the above submission reliance is placed on the judgments of the apex court in state of u.p. v. j.p. .....

A. Narayana Rao Vs. Vice-chancellor, University of Hyderabad, Central ...

Court : Andhra Pradesh

Reported in : 2009(3)ALT160

..... the power to appoint on a temporary basis is conferred on the municipal commissioner under the 2nd proviso appended to section 53(3) of the bombay provincial municipal corporation act, 1949 (bmpc act). ..... earlier on the request of the petitioner, he was deputed to national academy of construction, hyderabad from 24.12.98 to 23.6.2000 vide resolution 7/98 of the executive council meeting held on 13.1.1999 and to greater visakhapatnam municipal corporation, visakhapatnam from 13.5.2005 to 7.6.2006 as approved by 127th executive council meeting held on 31.5.2005 vide resolution no. ..... he further submits that since the order of discharge is preceded by some written complaint dated 18.7.2008 as stated in para 6 of the counter affidavit, there being no regular enquiry, the order of discharge is opposed to the principles of natural justice and fair play. ..... state agro industries corporation ltd. ..... he joined the respondent municipal corporation (the corporation) as a vigilance officer on or about 21.12.1999. ..... state agro industries corporation ltd. ..... prakash chandra saxena : [1994]3scr930 , so as to trace the development of law relating to this aspect of service jurisprudence, laid down that there has not been any conflict of opinion inter se various judgments including those laying down the 'motive' and 'foundation' theory. ..... the petitioner requested uoh to forward a letter addressed to the open university, inter alia, requesting for transfer of his services rendered in the said university to uoh. .....