Court : Andhra Pradesh
Reported in : [1997]107STC146(AP)
ordersyed shah mohammed quadri, j.1. the question that arises for consideration in this t.r.c. is : 'whether the machinery parts manufactured by the petitioner-assessee from cast iron, are only cast iron castings within the meaning of entry 2(i) of the third schedule to the andhra pradesh general sales tax act ?' 2. entry 2 of the third schedule to the andhra pradesh general sales tax act, 1957 (for short 'the act') reads : third schedule------------------------------------------------------------------------s. no. description of goods point of levy rate of tax------------------------------------------------------------------------(1) (2) (3) (4)------------------------------------------------------------------------1. ............... ...... ......2. iron and steel, that is say, - at the point of 4 paise in thefirst sale in rupee.(i) pig iron and cast iron the state.including ingot moulds,bottom, plates, iron scrap,cast iron scrap, runner scrapand iron skull scrap.(ii) to (xvi).........------------------------------------------------------------------------the said entry includes, inter alia, 'cast iron' in clause (i) among the other declared goods in respect of which only a single point tax is leviable under section 6 of the act. the question, whether various sub-items in an entry are one the same commercial commodity or are separate commercial goods for purposes of levy of sales tax, has been the subject-matter of various judicial pronouncements. 3. in telangana steel .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1997)142CTR(AP)355; [1997]225ITR348(AP)
..... it was further submitted that even if cinematograph film is understood as the motion picture, manufacture of that motion picture ended with exposing the raw film and the processing that take place after that particularly with reference to the production of positive prints from the negative will be outside the scope of that ..... a film is defined as a sheet or ribbon of celluloid or the like prepared with such a coating for ordinary photographs or for instantaneous photographs for projection by cinematograph : a motion picture, or connected series of motion pictures setting forth a story. 16. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1997(5)ALT463
..... the time being in force, where the court at any time thinks it necessary to examine any person, including a party to the suit, and not called as a witness by a party to the suit, the court may, of its own motion, cause such person to be summoned as a witness to give evidence, or to produce any document in his possession, on a day to be appointed, and may examine him as a witness or require him to produce such document.'5. ..... it is held that the power of the court under order xvi rule 14 to examine witnesses on its own motion is discretionary.6. in p.s. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(1)ALD153; 1998(1)ALT467
..... as may be specified by the government, signed by such number of members including ex-officiomembers as shall constitute not less than one half of the sanctioned strength of the council, together with a copy of the proposed motion, shall be delivered in person by any two motion, shall be delivered in person by any two of the elected members signing the notice to the district collector in the case of special or selection grade municipality, or to the revenue divisional officer in the case of ..... order dated 3-9-1997 and the second respondent displayed notice on 4-9-1997 inthe notice board of the office informing all the concerned that special meeting convened to be held on 4-9-1997 to consider the no-confidence motion against the vice-chairman 'is stayed in view of the orders issued by the andhra pradesh government in proceedings memo no.1947/ele-i/97-i m.a.dated 3-9-1997.4. ..... (3) the district collector or the revenue divisional officer as the case may be, shall then convene a meeting for the consideration of the motion at the municipal office on the date appointed by him which shall not be later than thirty days from the date on which the notice under subsection (2) was ..... second respondent herein is accordingly directed to proceed further in the matter in accordance with law and convene the meeting to consider motion of-no-confidence pursuant to the requisition already given expressing want of confidence against the vice-chairperson, or proddatur municipality in cuddapah district .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(1)ALD455; 1998(1)ALT482
..... by breach of trust or wilful negligence or has made any payment contrary to the provisions of this act, the rules or the bye-laws, the registrar himself, or any person specially authorised by him in this behalf, of his own motion or on the application of the committee, liquidator or any creditor or contributor, may inquire into the conduct of such person or officer or servant and make an order requiring him to repay or restore the money or property or any part thereof ..... it is also necessary that it should so appear in the course of audit or enquiry or inspection or on the winding upof the society, then the registrar may on his own motion or on the application of the committee or liquidator of contributor to examine into the conduct of such person and make an order under section 60 directing him to repay the money or restore the property. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(2)ALD65; 1998(2)ALT180
..... of assumption of office by the person against whom the motion is sought to be moved; provided further that no such notice shall be made against the same person more than once during his term of office. ..... under the said rule commences, the said officer shall read to the members of the gram panchayat or the mandal parishad, or as the case may be to the members of the zilla parishad present in the meeting, the motion for the consideration of which the meeting has been convened and shall be put it to vote without any debate. ..... or vice-chairman may be made by giving a written notice of intention to move the motion in such form and to such authority as may be prescribed, signed by not less than one-half of the total number of members of mandal parishad or as the case may be the zilla parishad and further action on such notice shall be taken in accordance with the procedure prescribed: provided that no notice of motion under this section shall be made within two years of the date ..... if reasons are not given, the whole provision regarding consideration of no-confidence motion becomes arbitrary and violative of the constitutional provisions under articles 14 and 19. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(4)ALD154
..... by breach of trust or wilful negligence or has made any payment contrary to the provisions of this act, the rules or the bye-laws the registrar himself, or any person specially authorised by him in this behalf, of his own motion or on the application of the committee, liquidator or any creditor or contributory, may inquire into the conduct of such person or officer or servant and make an order requiring him to repay or restore the money or property or any part thereof ..... it is proper to extract the above sections.section 52 of the act reads as follows : 'inspection :--(1) the registrar may, of his own motion or on the application of a creditor of a society inspect or direct any person authorised by him by a general or special order in this behalf to inspect the books of the society: provided that no such inspection shall be made or directed on the application of a creditor .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(4)ALD197; 1998(4)ALT293
..... by breach of trust or wilful negligence or has made any payment contrary to the provisions of this act, the rules or the bye-laws the registrar himself, or any person specially authorised by him in this behalf, of his own motion or on the application of the committee, liquidator or any creditor or contributory, may inquire into the conduct of such person or officer or servant and make an order requiring him to repay or restore the money or property or any part thereof ..... power under section 60 of the act is one such important power, section 51 provides that the registrar may, of his own motion and shall, on the application of a society to whim the society concerned is affiliated, or of not less than one-third of the members of the committee, or of not less than one-fifth of the total number of members of the society, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(5)ALD135; 1998(2)ALD(Cri)466; 1998(4)ALT738
..... court, as we were of the prima facie view that the writ petitioner has abused the judicial process and obstructed the judicial proceedings by informing the registrar (j) that he was not insisting for the house motion, though a division bench was constituted for the purposes of hearing the case on 22-5-1997 that too by way of a special ..... prem chand filed wpmp (sr) no.55758 of 1997 on 22-5-1997 for certain directions and sought permission to move house motion and the same was permitted by hon'ble the chief justice with instructions to post the matter before the division bench consisting of hon'ble sri justice r. ..... prem chand filed wp mp sr no.55758 of 1997 on 22-5-1997 for certain directions and sought permission to move house motion and same was permitted by the hon'ble the chief justice with instructions to post the matter before the division bench consisting of hon'ble sri justice b. ..... jaiswal to seek instructions from hcj directly as to the permission for moving house motion and later i was informed that sri jaiswal submitted the file to hon'ble the chief justice and that his lordship after perusing the papers informed sri jaiswal that no permission was granted for house motion in those fresh miscellaneous petitions and directed the registry to check than and seek instructions later. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1999(2)ALD258; 1999(1)ALT497
..... learned counsel for the petitioner attacked the said finding of the court below, placing strong reliance upon two decisions of the supreme court in jag motion chawla v. .....
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