Court : Andhra Pradesh
Reported in : AIR1962AP75; [1961]12STC765(AP)
..... 23,46,527-6-5 related to consumers in the andhra area of the state during the period from 1-11-1956 to 31-3-1957 and as such they could not be regarded as inter-state sales, since for the purpose of art. ..... * (10) on these facts, we are invited to hold by the learned counsel for the petitioners that the sales making up the disputed turnover which resulted in the deliveries being effected outside the state, fall within the connotation of inter-state trade or commerce and as such they are not amenable to tax under the hyderabad general sales tax act. ..... (9) clause10(a) says:-'(1) the coal controller with the government of india may, by order in writing direct, that any coal despatched by any colliery owner, or a person acting on behalf of a colliery owner, to any person, which is in transit, shall, subject to such terms and conditions, if any, as the said coal controllers deems fit, be diverted at and delivered to another person specified in the order.explanation: for ..... (44) it was lastly urged by sri rajah ayyar that, at any rate, the sales subsequent to 5-1-1957, when the central sales tax act 1956 (74 of 1956) was passed, should not be subject to tax, since these transactions are governed by sec ..... the company denied the right of the state of bihar to tax the sales effected in west bengal on the ground that it had no place of business within that state and that the provisions of the act which enabled the government to imposetax on such sales were repugnant to article 286 of the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1982]51STC335(AP)
..... justification - we do not wish to express any final opinion on this aspect - if the assessee had at least disclosed in his return filed under the state act that he was the last purchaser for the purpose of the state act because the ghee was sold in the course of inter-state trade. ..... stated so, he would have been liable to tax under the state act and the authority could also have been put on notice, for the purpose of the central act, that there is an inter-state sale ..... even in the return filed under the state act, the assessee did not disclose that he had sold the said ghee in the course of inter-state trade; he disclosed the transaction stating that it is an intra-state sale. ..... under the state act in the case of ghee the assessing authority would only be concerned to find out whether it is a last purchase by the dealer within the state, whereas under the central enactment he will examine whether there has been an inter-state sale as defined by the act. 5. ..... having failed to perform the statutory obligation to disclose all the inter-state and intra-state sales effected by him in the return to be filed by him in the prescribed form, the assessee cannot claim any immunity on the ground that there was certain remissness - assuming ..... rule 14-a(8) of the central sales tax (andhra pradesh) rules, 1957, empowers the assessing authority to reopen the assessment within a period of six years from the expiry of the year to which the tax relates, if such escapement has occurred on account of the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1964AP266; [1964]15STC676(AP)
..... by reason of the andhra pradesh general sales tax act, 1957 having been assented to by the president, the president has become an integral part of the state legislature and, consequently, a legislation amending the parent act made only by the two houses of the state legislature and assented to by the governor does not acquire any validity in that the president, who has become a part of the law-making body, has not been approached for his assent. ..... surely, if it any way affects the inter-state trade or commerce, such legislation falls outside the purview, be it the amending act or the parent act. ..... it is not pretended that the impugned legislation relates to inter-state trade or commerce. ..... the mere fact that the parliament is also invested with power to make laws on taxes on sales or purchases of goods other than newspapers what such sales or purchases take place in the course of inter-state trade or commerce (vide entry 92-a in list i) does not take away the right of the state legislature to make laws in regard to taxes on the sale or purchase of goods. ..... in cooley's constitutional limitations, volume i it is stated inter alia at page 266:'but when the legislative power of a state is to be exercised by a department composed of two branches, or, as in most of the american states, of three branches, and these branches have their several duties marked out and prescribed by the law to which they owe their origin, and which provides for the exercise of their powers in certain modes .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1989]74STC201(AP)
..... that inasmuch as horse-gram is exempt from sale tax under the maharashtra sales tax act, the first inter-state sale effected by the maharashtra dealer is equally exempt by virtue of sub-section ..... - (1) the tax payable by any dealer under this act on sales of goods effected by him in the course of inter-state trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the government of india and the tax so levied shall be collected by that government in accordance with the provisions of sub-section (2), in the state from which the movement of the goods commenced : provided ..... sale which does not fall within sub-section (2) of section 6, the tax shall be levied and collected - (a) where such subsequent sale has been effected by a registered dealer, in the state from which the registered dealer obtained or, as the case may be, could have obtained, the form prescribed for the purposes of clause (a) of sub-section (4) of section 8 in connection with ..... the construction it was placing upon the proviso would give rise to a lacuna in the proviso, and that in case of sale of goods which are exempt from tax in the state from which they emanate and consequently in respect of which sale no declaration in c form is obtained, the second sale, even though not exempted under section 6(2), would still be ..... (registration and turnover) rules, 1957, nor did he obtain the c form prescribed by section 8(4)(a) of the central sales tax act, from his purchaser. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1983]52STC268(AP)
..... sub-section (4) of section 8 of the central sales tax act, before its amendment in 1976, read as follows : '(4) 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) a declaration duly filled and signed by the registered dealer to whom the goods ..... of the case, the petitioner is a dealer whose turnover for the assessment year 1974-75 included inter-state sales in an amount of rs. ..... the supreme court observed that section 8(4) conferred power on the rule-making authority only to prescribe a rule stating what particulars are to be mentioned in the prescribed form, the nature and value of the goods sold, and parties to whom they are sold and to which authority the form has to be furnished ..... section 19(4) of the andhra pradesh general sales tax act clothes the appellate authority with the power, inter alia, to make such inquiry as it thinks ..... is pending against the order of assessment - it is immaterial whether the appeal is confined only to the rate of tax under the central sales tax act or whether it involves other issues besides the rate of tax under the c.s.t. ..... act and regulation 11 of the andhra pradesh sales tax appellate tribunal regulations, 1957, it must be held that the appellate authority does have the power to receive the forms, in case the dealer satisfies such authority that he was prevented by sufficient cause from .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1963AP212
..... fund and also as a beneficiary who is entitled to the various benefits which accrue to the citizens by the application of that fund and has, therefore, locus standi to maintain an application under section 45 of the specific relief act, if the rates are misapplied or utilised contrary to the provisions of the law, or where the corporation acts illegally in managing its affairs.24. ..... on these grounds, the writ petitioner seeks an appropriate writ requiring the 1st and the 2nd respondents (the state of andhra pradesh and the commissioner, cuddapah municipality) to forbear from giving effect to the order of the 1st respondent dated 16-12-1961 and further directing the 2nd respondent to lease out the muddukrishna theatre ..... by a resolution dated 11-6-1956 resolved to extend the lease for a further period of five years from 1-1-1957 and in that behalf sought the sanction of the inspector-general of local administration. ..... granted a lease to the third respondent for a further period of five years from 1-1-1957 to 31-12-1961 without following the procedure prescribed by statutory rule 12(1)(f) referred to above.10. ..... similarly, the audit report for the year 1957-58 points out that the municipal council had, in disregard of the rules, granted a total remission of penal interest ..... by his order dated 27-12-1956 granted sanction to the municipal council for the extension of the lease of the theatre in favour of the 3rd respondent for a period of five years from 1-1-1957 on a monthly kist of rs. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1963AP29; [1962]13STC779(AP)
..... to the transactions representing sales by the petitioners of cotton to dealers outside the state inasmuch as what is contemplated by section 8(2) is only tax on inter-state sales, which is fiction enacted in the section by which sales in the course of inter-state trade or commerce could be taxed as if they were local sales in the appropriate state, and that there is no provision in fact for taxing cotton at the sale point under the state act, and that, therefore, the sales effected by the petitioners could not be brought ..... during the period from october 24, 1957 to november 11, 1958, which is their year of account their turnover of inter-state sales of cotton amounted to rs. ..... on the turnover covered by c form and at 2 per cent on the balance of the turnover, elicited a reply from them that as the purchase value of cotton had been assessed under the andhra pradesh general sales tax act, 1957 (hereinafter referred to as the 'the state act') their turnover of sales should not be assessed under the central act. ..... state of kerala, : [1957]1scr837 ) as follows: -'it is no doubt true that in construing fiscal statutes and in determining the liability of a subject to tax one must have regard to the strict letter of the law and not merely to the spirit of the statute or .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1988]70STC286(AP)
..... claim that the sum represented inter-state second sales was acceptable for purposes of the assessment under the andra pradesh general sales tax act, there appears to be no reason why a different view should be taken for the central sales act. 8. ..... containing the terms and conditions is a complex document containing a variety of covenants and one has to apply legal principles to determine whether the contract between the assessee and the corporation was an indivisible works contract or a severable contract for the supply of goods and execution of works. ..... the assessee further urged that the contract between himself and the corporation was not an indivisible works contract but is severable and should therefore be considered as a contract for the supply of goods as well as for ..... the assessee was under an erroneous impression that under the contract entered into by him with the corporation he was under an obligation to sell the goods as well as to execute the works. ..... a contract with the andhra pradesh state irrigation development corporation limited, hereinafter referred to as 'the corporation' to supply and erect pumpsets with necessary accessories at the places specified by the corporation. ..... goods purchased from dealers outside the state and sold in transit to the corporation amounted to rs. ..... show any awareness on the part of the assessee that when he was purchasing the goods from the dealers outside the state he was purchasing them for a purpose other than resale to the corporation. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1988]70STC114(AP)
..... in these circumstances, the assessee must be held to have discharged the initial onus that lay on him to show that the inter-state sales were covered by c forms issued by the purchasing dealers and the assessing authority is bound to admit the assessee's claim for assessment at ..... view the commercial tax officer completed the assessments for all the three years by subjecting the inter-state sales to 10 per cent tax ignoring the c forms filed. 8. ..... absence of valid c forms, the tribunal was of the view that the assessee's claim for levy at concessional rate of tax in regard to the inter-state sales was not maintainable. ..... the above facts, the commercial tax officer proposed to revise all the three assessments by subjecting inter-state sales to tax at 10 per cent. 7. ..... it follows from the aforesaid circumstance that if a purchasing dealer at bombay whose registration or licence under the central sales tax act is cancelled, continued to be in possession of c forms without compliance with the provisions of proviso to rule 4-a(4) above referred, then, in such an event, the assessee effecting the sales to such purchasing dealer is entitled to proceed on the basis ..... rule 9(3) of the central sales tax (registration and turnover) rules, 1957, provides that if the certificate of registration is cancelled, the dealer shall forthwith surrender to the notified authority the certificate of registration and the copies thereof, if any, granted ..... also now refer to the central sales tax (bombay) rules, 1957. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1992AP333
..... andhra pradesh state road transport corporation has not produced any inter-state agreement before us in support of his assertion that the role of the sta in all these writ petitions is of a secondary nature limited to carrying out the directions of the state government. ..... notification issued by the government under section 45(2) of the act, laying down that in respect of inter-state routes sta alone has jurisdiction to issue permits. ..... the validity of the permit, the andhra pradesh state road transport corporation published a draft scheme under section 68-c of the act in respect of the route 'chittor to nellore ..... inter-state agreements, which obligate a particular course of action in relation to the two transport authorities, in all other respects, their powers and functions are as specified in the act ..... counsel for the operators, has contended that variation does not amount to grant or renewal of a permit and sub-section (1-d) of section 68-f of the act only forbids granting or renewal of permits during the interregnum between the date of publication of the draft scheme and the date of publication of an approved or ..... variation involving an increase of over forty percent or any reduction in the seating capacity, other than the variatipn due to the alterations effected in conformity with the rules made under chapter v of the, act in respect of the original permit of a stage carriage, shall be treated as variation transport facilities materially different from those authorised by such permit. .....
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