Judgment Search Results Home > Cases Phrase: national tax tribunal act 2005 Court: andhra pradesh Page 5 of about 2,534 results (0.100 seconds)

The Management of Apsrtc Rep. by Its Vice Chairman and Managing Direct ...

Court : Andhra Pradesh

Reported in : 2008(4)ALD422; 2008(3)ALT774; (2009)ILLJ439AP

..... since the petitioner corporation has, by long practice and convention, been paying its employees ex-gratia in accordance with the amendments made to the payment of bonus act, 1965, from time to time, the tribunal has rightly held that this practice has become a condition of service and the fact that the settlement does not specifically provide for payment of ex-gratia at 8.33% is of ..... standing counsel, that the respondent union, which was the majority union upto 15.10.1996, had lost its majority in the verification held on 21.09.1996 wherein the apsrtc national mazdoor union had secured the majority, that consequently, vide circular dated 15.10.1996, the national mazdoor union was acknowledged to be the recognized union for a period of two years from 15.10.1996, that the code of discipline, which regulates conduct of trade ..... thereunder, if the appropriate government, having regard to the financial position, and other relevant circumstances of any establishment or class of establishments, is of opinion that it will not be in public interest to apply all or any of the provisions of the act thereto, it may, by notification in the official gazette, exempt for such period as may be specified therein, and subject to such conditions as it may think fit to impose, such establishment or class of establishments from all or any of the ..... indore development authority air 2005 sc 1252, pottery mazdoor ..... tribunal held that it was an unending procedure for the reason that the demands for taxes .....

M/S. Reckitt Benckiser (India) Ltd., Old Bowenpally, Secunderabad Repr ...

Court : Andhra Pradesh

..... up published by who covering mosquito coil mat vapouriser and liquid vapouriser, the test report from haffkine institute for training, research and testing, mumbai, covering mosquito coil, the test report from national chemical laboratory, pune, covering mosquito coil, test report from international institute of bio-technology and toxicology, kanchipuram, tamilnadu, the drug manufacturing license covering harpic and lizol and a copy of the ..... are all the drugs and medicines as defined under section 3(b)(i), (ii) and (iii) of the drugs and cosmetics act, 1940 (the drugs act), hypodermic syringes, hypodermic needles, catguts, sutures, surgical cotton, dressings, plasters, catherters cannulae, bandages and similar ..... drugs and medicines whether patent or proprietary, as defined in clauses (i), (ii) and (iii) of section 3(b) of drugs and cosmetics act, 1940 (central act 23 of 1940), and hypodermic syringes, hypodermic needles, perfusion sets, urine bags, catguts, sutures, surgical cotton, dressings, plasters, catheters, cannulae, bandages and similar articles, but not including:- medicated ..... to value added tax @ 4% under entry 20 of schedule iv to the andhra pradesh value added tax, 2005 (the vat act)? ..... the manufacturer carried the matter to sales tax appellate tribunal (stat) assailing the order of the ..... of disinfectant fluids, unsuccessfully claimed exemption under item-18 before central excise authorities as well as the customs, excise and gold (control) appellate tribunal, new delhi. .....

Sree Manasa Enterprises, Rep. by Its Proprietor Sri P. Brahma Reddy Vs ...

Court : Andhra Pradesh

Reported in : (2010)27VST473(AP)

..... , that the petitioners had purchased empty liquor/beer bottles, from hawkers and unregistered dealers, after the beer/liquor contained therein was consumed, that, as liquor and beer bottles had already suffered tax at 70% at the point of first sale in the state, sale of empty bottles, thereafter, to breweries and distilleries constituted second and subsequent sales which, in view of explanation ii to section 2(38), ..... required to be excluded from the taxable turnover of the petitioner-dealers, that such sale of empty bottles was not liable to tax under section 4(3) read with item 90 of the iv schedule to the act, that, by necessary implication, packing material, as referred to in item 90 of schedule iv, did not include packing material already taxed under schedule vi and that the words 'relating to', in explanation ii to section 2(38), meant the sale price of both the ..... tax appellate tribunal ..... , relate to a period prior to amendment of section 4(9) by act 4 of 2009 with effect from 01.05.2009, the provision applicable is section 4(9) after its amendment by act 10 of 2006 with effect from 24.11.2005. ..... tax on these goods is at the point of first sale in the state and the rate of tax is 70% with effect from 20.6.2005 ..... 2005 relates to input tax ..... national ..... juxta-position, to the provisions of section 4(9) as it originally stood and after its amendment by act 10 of 2006 with effect from 24.11.2005:section 4(9) as it originally stood section 4(9) after its amendmentby act 10/2006 w.e.f. ..... 2005 ..... 2005 ..... 2005 .....

State of Andhra Pradesh Vs. Ranka Cables Pvt. Ltd.

Court : Andhra Pradesh

Reported in : [1990]78STC111(AP)

..... has now been decided that the supplies made by indian firms in india under the aid programme of united nations and other multi-national agencies at international prices will be eligible for grant of normal export benefits provided such supplies are paid for in ..... tax revision case is preferred by the state against the judgment and order of the sales tax appellate tribunal, hyderabad, in so far as it held that the excise duty component cannot be included in the sale price for the purposes of the central sales tax act and therefore, cannot be brought to tax ..... 1975-76, 1976-77, 1977-78 and 1978-79, in the assessments made under the central sales tax act, the commercial tax officer, cuddapah, included the central excise duty in the turnover of the assessee. ..... ' and 'sale price' in clauses (j) and (h) respectively of section 2 of the central sales tax act read as follows : ''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 act and the rules made thereunder. ..... the tribunal was, therefore, right in holding that in such a situation the excise duty component cannot be included in the ..... that it is this scheme which was in force during the relevant assessment years and that it is this scheme which is referred to in the order of the tribunal. .....

The State of Andhra Pradesh Vs. Goodyear India Ltd.

Court : Andhra Pradesh

Reported in : [1989]74STC47(AP)

..... the court observed that even if it is assumed that canvas is comprehended within the meaning of 'cotton fabrics' for the purposes of the act, the process of superimposition of rubber brings about such a basic change in its character, nature and form that it loses its identity and is converted into an altogether different commercial commodity, which cannot be said to fall ..... therefore, agree with the tribunal that it is 'cotton fabric' within the meaning of entry 5 of the fourth schedule to the act and, therefore, exempt from tax. 6. ..... said decision is, however, clearly distinguishable inasmuch as it turned upon the language of item 19 of the first schedule to the central excises and salt act, 1944 which was imported into the bombay sales tax act for understanding the meaning of the expression 'cotton fabrics'. ..... , the words 'cotton fabrics' subjected to the process of rubberising found in item 19 of the first schedule to the central act 58 of 1957 (which has since replaced item 19 referred to in the gujarat judgment) were not there. ..... even according to the deputy commissioner who revised the order of the commercial tax officer and held that they are not cotton fabrics, they are manufactured with cotton and superimposed ..... is evidenced from the test certificate issued by the government of india, national test house, alipur, calcutta. ..... it appears from the judgment of the tribunal that these transmission beltings contain 66.7 per cent cotton and that the remaining 33.3 per cent content .....

H.E.H. Nizam's Jewellery Trust Vs. Assistant Commissioner of Wealth Ta ...

Court : Andhra Pradesh

Reported in : 1996(4)ALT852; (1997)142CTR(AP)226; [1997]226ITR111(AP); [1997]93TAXMAN438(AP)

..... itself the director-general of national museum wrote to the member, cbdt, that the valuation officer had been summoned before the tribunal with reference to an appeal relating to the valuation of the jewellery and informed him that hearing of the appeal should be deferred, so that the trustees may not get away with a comparatively lower valuation in the wealth-tax assessment and extract the maximum ..... - (1) if the ao has reason to believe that the net wealth chargeable to tax in respect of which any person is assessable under this act has escaped assessment for any assessment year (whether by reason of under-assessment or assessment at too low a rate or otherwise), he may, ..... the memorandum explained this amendment which was introduced by the taxation laws (amendment) act, 1972, as follows : 'the valuation cells so established were poorly manned and their jurisdiction was far and wide and it was becoming increasingly difficult ..... this is similar to the valuation of land acquired under the land acquisition act where the value determined by the land acquisition officer is the minimum below which the government cannot go, as it is binding on the government though the claimant can ..... in order to remove these difficulties, the taxation laws (amendment) act, 1972, has introduced the procedure for valuation by the valuation officers appointed under the act with powers to call the assessee, call for documents, records and accounts and also vests him with powers vested in the civil court for .....

V. Adinarayana and ors. Vs. Andhra Bank and ors.

Court : Andhra Pradesh

Reported in : [2006]126CompCas921(AP); [2006]68SCL469(AP); [2005]142STC469(AP)

..... srinivas, learned counsel for the petitioners, referred to sub-section (10) of section 13 of the serfaesi act, which reads as under :'where dues of the secured creditor are not fully satisfied with the sale proceeds of the secured assets, the secured creditor may file an application in the form and manner as may be prescribed to the debts recovery tribunal having jurisdiction or a competent court, as the case may be, for recovery of the balance amount ..... in exercise of powers conferred under section 13(1) of the securitisation and reconstruction of financial assets and enforcement of security interest act, 2002 (hereinafter referred to as 'the serfaesi act'), possession notice was issued by the respondent-bank on july 20, 2002 and physical possession was taken of the mortgaged properties by first respondent-bank ..... . the petitioners are thus protected by the general prohibition contained in latter part of section 100 of the transfer of property act which lays down that no charge shall be enforced against any property in the hands of a transferee for consideration without ..... -corporation informed that the property had already been sold by first respondent-bank in auction to the petitioners, and advised the sales tax department to approach the bank which is holding the sale proceeds of the property relating to the said dealer m/s. ..... . national iron & steel rolling corporation [1995] 96 stc 612, as creating a first charge by operation of law and that charge, it was held, will have precedence .....

Godrej Hicare Limited (Now Known as Godrej Sara Lee Ltd.) Vs. Joint Co ...

Court : Andhra Pradesh

Reported in : (2007)6VST639(AP)

..... the learned special government pleader appearing for the department, however, submits that there is no quarrel with the proposition that orders of the tribunal are binding on the officers of the sales tax department, but after the judgment of the tribunal, a judgment of the supreme court was delivered in sonic electrochem v. ..... this matter has been decided by the sales tax appellate tribunal in its judgment dated january 10, 1990 reported in kumar agencies, nellore v ..... ravi, learned counsel appearing for the petitioners, that the revisional authority has passed an order, which is contrary to the judgment of the tribunal and hence on this ground alone, it is liable to be struck down. ..... hyderabad [2004] 136 stc 586 : [2001] 33 apstj 206 has decided that the judgments of the tribunal are binding on the sales tax authorities. ..... , there was no separate entry for 'mosquito repellents' in the andhra pradesh general sales tax act, 1957 at the relevant point of time. ..... the supreme court was dealing with a case from gujarat, and the gujarat sales tax act has a specific entry for 'jet mat'. ..... a full bench of this court in indo national limited v. ..... issue that needs to be considered is whether 'mosquito repellents' are exigible to tax under entry 78 of the first schedule, which includes pesticides and insecticides, or, whether 'mosquito repellents' are exigible to tax under 'general goods'.2. ..... sales tax officer [1998] 111 stc 181, which differentiates 'mosquito repellents' from 'pesticides and insecticides .....

National Insurance Company Limited Rep. Vs. M. Madhavilatha and Other

Court : Andhra Pradesh

..... the factual matrix of the case is thus: a) the deceased-m.v.ugandhar, who was working as supervisor in m/s.p.k.ramaiah and company, hyderabad was proceeding on his hero honda motor cycle no.ap10ab2529at vikrampuri karkhana road on the night of 30.07.2005 at about 7.45pm and when he reached near palete bar and restaurant, at that time one garbage clearing vehicle no.f/6366902 and rc no.ap11b8466came behind his motor cycle being driven by its driver in a rash and negligent ..... 2008 acj614(sc) the honourable sr.justice u.durga prasad rao m.a.c.m.a.no.341 of 2009 judgment: challenging the award dated 18.01.2008 in o.p.no.523 of 2006 passed by the chairman, m.a.c.t-cum-chief judge, city civil court, hyderabad (for short tribunal).the national insurance company limited/2nd respondent in op, preferred the instant macma. ..... 5 a) impugning the award, learned counsel for the appellant firstly argued that the tribunal erred in finding fault with the driver of the offending vehicle basing on the evidence of pw.2, who was not an eye witness as per ..... its additional counter, r2 denied its liability on the pleas that respondent no.1 violated the rules of m.v.act and terms and conditions of the policy by running the vehicle on road without registration, fitness certificate and permit and also without paying tax and further the driver had no valid driving license. ..... pw.2-k.srikanth, deposed that on 30.07.2005 at about 7 pm he went to karkhana area to meet his friend, whose residence was in vikrampuri .....

Clouth Gummiwerke Aktiengesellschaft and Mannesmann Demag Lauchhammer ...

Court : Andhra Pradesh

Reported in : [1999]238ITR861(AP)

..... , on the facts and in the circumstances of the case, the tribunal was correct in upholding the grossing up of income by calculating tax on tax until zero difference is arrived at and not merely restricting the grossing up of income to the tax on the net amount and no further ?' 3. in r.c. no. ..... the return has been filed by national mineral development corporation limited ('nmdc' for short), an indian company as the agent of ..... appeal, the tribunal held that the payments are taxable under section 9(1)(vii) of the act. ..... learned counsel for the revenue contended that under section 2(24)(iva) of the act, any sum paid by the representative assessee in respect of any obligation which, but for such payment, would have been paid by the beneficiary, is to be added to the income and, therefore, the tax paid by the nmdc is to be added to the income and tax is to be calculated by grossing up the said income. ..... income-tax officer held that it was taxable since the payments were covered by section 9(1)(vii) of the income-tax act(for short 'the act'). ..... under section 17(2)(iii)(c) of the act the value of any benefit or amenity granted or provided free of cost or at concessional rate by an employer to an 'employee is a ..... under section 9(1) of the act, the following incomes shall be deemed to accrue or arise in india :'(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in india, or through or from any property in india, or through or from any asset .....