Court : Andhra Pradesh
Reported in : AIR1992AP368; 1992(2)ALT385
..... andhra pradesh state road transport corporation has not produced any inter-state agreement before us in support of hisassertion 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. ..... 45(2) of the act, laying down that in respect of inter-state routes the sta ..... 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 ..... increase of over forty per sent or any reduction in the seating capacity, other than the variation 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 in transport facilities materially different from those authorised by such permit. ..... suryanarayana, learned counsel, who led the arguments on behalf of the private operators, contended that what is prohibited by section 68-ff of the act is only 'granting of any permit' but not 'variations of the conditions of permit'.in view of the aforesaid decision of the supreme court, it is not possible to accept the contention of the ..... s.48 authorises the regional transport authority to vary the conditions of a permit and as no analogous provision is found in the act conferring such power on the sta to vary the conditions of apermit granted by it, the omission was held to be deliberate. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1996]102STC345(AP)
..... not liable to any tax (4) whether the payment of central sales tax at the place where the invoices are raised without any demand but voluntarily, protects the company from paying the tax in the state where it is to be paid according to the central sales tax act (5) whether the turnover even it treated as inter-state sales, is not liable to more than 4 per cent tax even without production of 'c' or 'd' forms in view of g.o. ..... next contract which we would like to briefly refer is the contract entered into with national thermal power corporation ltd. ..... occasions movement of goods from one state to another is a sale in the course of inter-state trade, no matter in which state the property in the goods passes; (2) it is not necessary that the sale must precede the inter-state movement in order that the sale may be deemed to have occasioned such movement; and (3) it is also not necessary for a sale to be deemed to have taken place in the course of inter-state trade or commerce that the covenant regarding inter-state movement must be specified in the contract ..... to the end by the bombay branch in co-ordination with the madras factory showed that the bombay branch was merely acting as an intermediary between the madras factory and the bombay buyer and that it was the madras factory which, pursuant to the covenant in the contract of sale, caused the movement of goods from madras to bombay and, therefore, the inter-state movement from madras to bombay was the result of the contract of sale. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(3)ALD415; 2001(6)ALT219
..... assessing authority also found that the assessee did not maintain any separate accounts for the local and inter-state purchase of goods during the year under assessment though they had purchased goods from dealers outside the state as well as locally. ..... the madras high court, after considering the provisions of section 12(2) of the tamil nadu general sales tax act, under which a best judgment assessment can be made by the assessing officer held that the best judgment assessment is not sustainable when the assessing officer failed to record that the return filed by the assessee ..... , and registered under the andhra pradesh general sales tax act (hereinafter referred to as 'the act') on the roles of the commercial tax officer, maharajgunj circle, ..... it is stated that under the relevant rules framed under the act, the dealers are obliged to maintain separate accounts with reference to the taxable turnover as well as ..... the absence of any such reasons recorded by the assessing officer, the method adopted by the assessing officer, which was confirmed by the appellate authority, is clearly contrary to the provisions of the act and the same is also without jurisdiction. ..... there is no provision under the act empowering the assessing officer to resort to estimationof gross turnover on the premise that the turnover declared by the petitioner is low or it results in a loss or declaring a low ..... general sales tax act by a best judgment assessment for the three quarters from 25th october, 1965 to 16th .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1980AP197
..... now as part i (d) specifically speaks about chaps iv and iv-a of the motor vehicles act, the petitioner's vehicle plying on the inter state route of mahabalipuram to tirupati and which is covered by part i (a) is covered by this agreement; and such a vehicle covered by the agreement is clearly exempted from payment of any tax to the reciprocating state by reason of part vi of the aforesaid agreement. ..... iv and iv-a of the motor vehicles act, 1939 and says that permits issued on inter state routes as a result of agreement reached between the two state need no counter signature. ..... in these writ petitions, the question raised is 'whether the tamil nadu state undertaking is exempt from paying taxes by reason of the inter state transport reciprocal agreement between the government of andhra pradesh and tamil nadu dated 2-6-1975?'2. ..... iv- a of the motor vehicles act, 1939 to ply a stage carriage on the inter state route of madras to nagari of mahabalipuram to tirupati. ..... (d) and part vi (a) of the aforesaid agreement which read as follows: -'part i (d) 'where permits are issued by the authorities of the states in respect of stage carriages and taxi cars on inter state routes as a result of agreements reached between the two stages. ..... finally, the government pleader stated that tamil nadu government is not granting exemption to andhra state vehicles in the inter state routes in pursuance of the aforesaid agreement. so, mr. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2003(2)ALD833; 2003(3)ALT506
..... chapter vi of the act contains special provisions relating to state transport undertakings established under section 3 of the road transport corporations act, 1950 by the central government, or state government, or municipality or corporation. ..... corporation was plying the vehicles on a number of inter-state routes located within the state of karnataka under kolar pocket scheme. ..... venkataramana, submits that the shuttle trip from srikakulam to sarvakota sought for by the petitioner does not result in variation of pucca stage carriage permit on the inter-state route from srikakulam to parlakimundi and, therefore, grant of such variation does not amount to grant of fresh permit and, therefore, the existing scheme does not prohibit grant of such variation. ..... persons except the following: - (a) and (b) xxxxxxxxx (c) that operation of services by the permit holders who have already been granted permits by the transport authority on the date of publication of the modified scheme on inter-state routes which are included in the inter-state agreement of any other state provided that the operators on such routes shall not be entitled to pick up and set down passengers in such portion of the routes which overlaps on any portion of the notified routes.' 15. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1962AP63
..... passing of the life insurance corporation act, 1956 (xxxi of 1956) ..... is barred as that section afforded protection only up to the date of the passing of the life insurance corporation act, 1956 (xxxi of 1956). ..... by the passing of the life insurance corporation act, (xxxi of 1956). ..... was dismissed by the munsiff in the view that the life insurance corporation had no locus standi to execute the decree as there no assignment ..... act xxxi of 1956 which is as follows:'if on the appointed day any suit, appeal or other legal proceeding of whatever nature is pending by or against an insurer, then, in so far as it relates to his controlled business it shall not abale, be discontinued or be in any way prejudicially affected by reason of the transfer to the corporation of the business of the insurer or of anything done under this act, but the suit, appeal or other proceeding may be continued, prosecuted and enforced by or against the corporation ..... its preamble is in these words:'an act to provide for the nationalisation of life insurance business in india by transfering all such business to a corporation established for the purpose and to provide for the regulation and for matters connected therewith or incidental thereto'.in this connection, it is ..... to by the appellant and the execution petition was taken return of on 5-7-1957 and immediately field in the district judge's court. ..... as we have already stated, the purpose of this act was only to takeover the management till the nationalisation of life .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1994AP327; 1994(2)ALT385
..... when the scheme says that it would not touch the existing stage carriage permits in respect of the inter-state routes, we cannot countenance the argument that the existing permits can be so amended as to allow any number of vehicles to ply on the notified route any ..... all that would heppen is that these vehicles, in the course of their inter-state operation, would traverse these portions of the notified routes without in any way operating as stage carriage ..... the full bench posed the following question for consideration :whether the conditions of a stage carriage permit can be varied under section 57(8) of the act when there is an approved scheme published under section 68d of the act ?the full bench answered the question in negative taking the view that the question was no longer res integra in view of the decision in adarsh travels bus service case : ..... it may be in the fitness of things if the road transport corporation or some authority representing the state had filed the writ petition impleading the secretary, sta also as one ..... the learned counsel argued that the observations made in paragraph 34 of the judgment shall be read in a proper perspective and if construed otherwise, it will go against the law enunciated by the supreme court in ksrt corporation case : [1984]2scr768 (supra) which still holds the field. ..... if at all, the road transport corporation or some other authority of the government could have filed the writ petition if they felt aggrieved by the ..... corporation, bangalore .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1992]85STC120(AP)
..... in this view, the tribunal took the view that the goods purchased at bellary were despatched to coimbatore and that the disputed turnover could not be subjected to tax as relating to inter-state sales in the hands of the assessee and consequently allowed the appeal. 4. ..... no element of sale had taken place in the andhra pradesh state and hence it could not be concluded that there was inter-state sale in andhra pradesh in the hands of the assessee relating to the goods. ..... the finding of fact recorded by the sales tax appellate tribunal that the goods were directly sent from bellary to coimbatore and that there is no element of sale that had taken place in the andhra pradesh state and the disputed turnover could not be subjected to tax in the hands of the assessee. ..... the goods were not brought into andhra pradesh state nor did they move out of the andhra pradesh state. ..... , outside the state and they were despatched direct from the place of purchase to the dealer in coimbatore. ..... 1,18,020 on the ground that their turnover related to sale of lint purchased from bellary in karnataka state and sold to a dealer in coimbatore in tamil nadu state. 3. ..... accordingly, they held that the assessee was not entitled to claim exemption on this turnover under section 6(2) of the central sales tax act, 1956. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(3)ALD304
..... in this court that the operators of the buses, who apply for temporary permits on the notified routes where there is no overlapping as well as non-notified routes and on inter-state bus routes, approach this court under article 226 of the constitution, having failed to obtain a temporary permit under section 87 of the act and obtain directions from this court to the regional transport authority or the state transport authority, as the case may be, to grant temporary permits. ..... in brij mohan's case (supra) their lordships held as follows:'the provisions of the act and in particular sections 42 and 59 clearly debar all holders of permits including the corporation from indulging in such unauthorised trafficking in permits. ..... the agreement entered into by the petitioner with the corporation is clearly contrary to the act and cannot, therefore, be enforced. ..... 18184/b1/98 dated 2-1-2001 rejected the application inter alia recording that the andhra pradesh state road transport corporation, the 2nd respondent herein, obtained pucca permit valid upto 31-4-2002 in respect of bus bearing no. ..... state road transport corporation and anr. ..... in the circumstances, the petitioner is not entitled to the issue of a writ in the nature of mandamus to the corporation to allow him to operate his motor vehicle as a stage carriage under the permit obtained by the corporation as its nominee.'8. ..... the same view was reiterated by the supreme court in life insurance corporation of india v. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(6)ALD408; 2001(6)ALT79a
..... mysore revenue appellate tribunal did not consider it necessary to decide if publication of scheme precludes an interstate operator from plying on notified portion of intra-state route as the bench was satisfied that the scheme did not exclude an inter-state operator from plying but in view of the decision in adarsh travels case and in absence of express authorisation in the scheme, the controversy is no more res ..... order to suppress the mischief and advance the object of the act it can help or assist the court in interpreting the true purport and intendment of the enactment; and (e) it cannot, however, take away a statutory right with which any person under a statute has been ..... there is any obscurity or vagueness in the main enactment, to clarify the same so as to make it consistent with the dominant object which it seems to subserve; (c) to provide an additional support to the dominant object of the act in order to make it meaningful and purposeful; (d) an explanation cannot in any way interfere with or change the enactment or any part thereof but where some gap is left which is relevant for the purpose of the explanation, in ..... for application for grant of permit on this route, the corporation itself applied for a permit and the difference in language ..... to the corporation to modify or amend the scheme by following the provisions of the act. .....
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