Court : Andhra Pradesh
Reported in : [2006]147STC370(AP)
..... of transfer of property in goods, specified in the fourth schedule to the act, involved in the execution of works contract, if such goods are transferred from the contractor to the contractee in the same form in which they were purchased by the contractor:provided also that no such tax shall be leviable on the turnover of transfer of property in goods whether as goods or in some other form ..... the point of levy applicable to such containers or packing materials, as the case may be, shall, whether the price of the containers or the packing materials is charged separately or not be the same as those applicable to goods contained or packed, and in determining turnover of the goods, the turnover in respect of the containers or packing materials shall be included therein.5(6) where the sale or ..... in the container....that point is res integra and we cannot but hold that irrespective of incorporating the underlined1 words in the impugned provision treating the first mode of sale on the same footing as the second mode of sale, noted above, wherein the price of the container is treated as a component of the sale price of the contents in goods packed or ..... material in any packing materials, materials,liable tosold with the the rate of tax and tax underthis act,goods shall be thepoint of levy the rateof tax andthe same as that applicable to such the pointof levyof the goods packed containers or packing applicableto turnor filled, whether materials, asthe case -over of suchor not there is may .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1995]97STC316(AP)
..... state legislature from discharging its constitutional functions of enacting laws or amending the schedules and contends that the explanation appended to the fourth schedule states that the expression 'cotton fabrics' shall have the same meaning assigned to it in the additional duties of excise act and as the relevant definition has been repealed, the assessee cannot rely on those repealed definitions or the provisions enacted subsequently for the purpose of searching ..... (4) the taxes under this section shall be assessed, levied and collected in such manner, as may be prescribed : provided that - (i) in respect of the same transaction, the buyer or the seller but not both, as determined by such rules as may be prescribed, shall be taxed; (ii) where a dealer has been taxed in respect of the purchase of any goods, in accordance with the rules referred to in ..... these two tax revision cases and the writ petition arise out of the same facts and raise common questions of fact and law, therefore they are heard together and are being disposed of by a common order. 2 ..... - the expressions in items 5, 6 and 7 shall havethe same meanings assigned to them in the additionalduties of excise (goods of special importance) act, 1957(central act 58 of 1957 ..... the legislature, by inserting entry 174, has declared its intention to tax rexine which falls within the meaning of 'cotton fabrics' which is included in entry 5 of the fourth schedule, yet it has not deleted the same from the fourth schedule. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1997]106STC169(AP)
..... of containers and that by the amended provision the deeming provision is deleted and it is enacted that the rate of tax on the containers sold with the goods shall be the same as that of goods packed or filled irrespective of whether there is separate sale or agreement for sale for the containers and the goods packed or filled, entered into between the parties. ..... ' that point is res integra and we cannot but hold that irrespective of the incorporating the underlined words in the impugned provision treating the first mode of sale on the same footing as the second mode of sale, noted above, wherein the price of the container is treated as a component of the sale price of the contents in goods packed or filled, the assessing ..... to notice that the impugned section provides that the rate of tax on packing material sold with the goods shall be the same as that of the packed or filled, whether or not there is separate sale or agreement for sale for the packing material ..... in the latter case section 5(3-d) of the kst act provided, inter alia, that the rate of tax on the container will be the same as applicable to the contents whether the containers or the packing material had already been subjected to tax under that act or not or whether the price of the containers or ..... neither the underlined words nor their substance was part of unamended section 6-c of the act, the purport of the same is incorporated in section 5(3-d) of the kst act, by enacting 'whether the price of the container or of the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1996(4)ALT1138
..... case they carry with them not only the laws but also the sovereignty of their own and those who live among them and become members of their community are subject to the same laws, but that the general rule did not apply to early settlement of the english in india and the permission to the settlors to use their own laws within their factories ..... that the high courts shall, in matters of inheritence and succession to lands, rents and goods, and in matters of contract and dealing between party and party, when both parties are subject to the same personal law or custom having the force of law, decide according to that personal law or custom and where the parties are subject to different personal laws or customs, according to the law or custom ..... the learned counsel on behalf of the petitioners to which we have already made a detailed reference, we are of the view that life of a christian wife who is compelled to live against her will though in same only as the wife of a man who hates her, has cruelly treated her and deserted her putting an end to the marital relationship irreversibly will be a sub human life without dignity and personal liberty. ..... there is a case of adultery, and finally expressing the opinion that the conditions stipulated for divorce for husband and wife may be revised so that both of them have the same requirements for divorce under the law and that in view of the stress of the modern society and the difficulties faced in families especially in relation to dowry etc. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2007(3)ALD454
..... the election programme as it deems fit in the circumstances of the case without having regard to the guidelines mentioned in sub-rule (3) of rule 4 and the returning officer shall be effect to the same.and whereas, after careful consideration of the matter decided to renotify the election programme to the offices of sarpanch and ward members of the piler gram panchayat from the stage at which it was stopped i.e. ..... the learned counsel also would submit that even otherwise the fact whether there was withdrawal in person by the petitioner or not, predominantly the same being a question of fact, at this stage the writ court cannot go into the said question and hence the appropriate remedy available to ..... 1792/sec-b2/2006 issued by the 2nd respondent - the state election commission and the same reads as hereunder:state election commission 3rd floor, budha bhavan, m.g.road, secunderabad - 500003notificationno.1792/sec-b2/2006 dated: 21.11. ..... suitable orders.in the light of the representation made by the learned counsel that the state election commission already had stayed the declaration of result, the same is hereby recorded and in view of the same, it is stated that no further orders need be passed.accordingly, the writ petition is closed. ..... stated that on 4-8-2006 when the writ petition came up, it was represented that the 2nd respondent already had stayed the declaration of the result and in view of the same, the said representation was recorded and the said writ petition was closed. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [2007]283ITR388(AP)
..... refrigerators, other household appliances, air-conditioning plant or equipment or other similar appliances or gadgets) or if such furni- ture is hired from a third party, by the actual hire charges payable for the same as reduced by any charges paid or payable for the same by the employee during the previous year.(3) ... ... ... ..... ture is hired from a third party, by the actual hire charges payable for the same as reduced by any charges paid or payable for the same by the employee during the previous year. ..... third party, the actual hire charges payable for the same as reduced by any charges paid or pay- able for the same by the employee during the previous year. ..... it is further contended that for the same accommodation provided by the bsnl-second respondent, a clarification was issued through gm, (pers-v) by letter no. ..... some officials of the same rank are allotted the similar type of quarters and are charged the same licence fee. ..... the same communication also contained that after filing of the returns the employees can seek the refund from income-tax authorities and they can also take recourse to legal remedies available in the income-tax .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(5)ALD241; 2005(5)ALT773
..... abt 647exhibit a-19 : notice issued by the defendant's counsel 25-11-1985 to the plaintiff in respect of four vehicles (same as ex.a.16)exhibit a-20 : reply by plaintiff's counsel to the4-12-1985 defendant's counsel (reply to ex.a-19).exhibit a-21 : reply given by the defendant's counsel to5-12-1985 the plaintiff's counsel (with reference to exs.a.15 to 18)exhibit a-22 : defendant's rejoinder notice (rejoinder to 7-12-1985 ..... of 4 truckchasis.exhibit b-16 : xerox copy of notice of the defendant to25-11 -1985 the plaintiff (same as ex.a-19).categorisation of the documentary evidenceproduced by the partiesapplications of the defendant no. ..... available on record and also the evidence of p.w.1 and p.w.2 and would contend that the trial court had taken the oral and documentary evidence available on record into consideration, appreciated the same and ultimately, arrived at the correct conclusion. ..... light of the evidence available on record and also the findings recorded by this court, confirming the findings of the trial court, the appeal is devoid of merit and accordingly the same shall stand dismissed ..... and giving credit to the instalments, which had been paid, the amount had been arrived at and only the suit was decreed partly, granting alternative relief and hence the same need not be disturbed.4. ..... through the findings recorded by the trial court and had pointed out that the trial court had negatived the relief relating to the claim of damages and no doubt, the same had attained finality. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2007(1)ALD657
..... resorted to permitting subletting and a sub-contractor was permitted to execute the work, the department is under obligation to issue experience certificate adding to the experience of the subcontractor while deducting to the same extent from the experience of the main contractor and thus under the rules subletting is permissible and the department can permit subletting resulting in measuring the works executed by the sub-contractor as a ..... is no denial of the execution of the works by the petitioner and this was done under the supervision of r.1 to r.3 only and on a technical objection raised by r.4, taking advantage of the same, r.1 to r.3 are raising yet another technical objection of competency ignoring all the realities, thus putting the writ petitioner in a total disadvantage and an attempt is being made to deprive him of the ..... venkata subbaiah or to any other contractor in writing to the department.hence, the certificate issued by the department shall be made null and void by cancelling the same.also we request to kindly arrange to issue the experience certificate on larsen & toubro limited, ecc division's name mentioning all the executed quantities and value.thanking you ..... contend that the status of the sub-contractor is not in serious dispute and the proceeding of the superintending engineer would clearly reflect the same and inasmuch as experience certificate had been granted, there cannot be any order of cancellation without notice to the petitioner and without affording .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2009(3)ALT372
..... on a certain date and the appellant gave certain title deeds to the respondents for being held as security for the amounts then found due and which may become due, and on the same day the appellant gave a memorandum to the respondents in the form of a letter addressed to the respondents which stated as follows:we write to put on record that to secure the repayment ..... 'the defendants thus created an equitable mortgage in favour of the plaintiff in respect of the schedule property' is false and incorrect and the plaintiff is put to strict proof of the same.in the light of the above fact the 1st defendant submits that there is no valid equitable mortgage in favour of plaintiff and consequently the allegation in para 5 of the plaint that 'the defendant ..... joint family with the plaintiff at rajahmundry and later executed a memorandum also evidencing the deposit of title deeds, is not true and correct and plaintiff is put to strict proof of the same.in the light of the above facts, the 1st defendant submits that there is no valid equitable mortgage in favour of the plaintiff and consequently the allegation in para 5 of the plaint that ..... of defendants and therefore the several allegations made contra in para 4 of the plaint are not true and correct and the plaintiff is put to strict proof of the same.defendants 2 and 3 are not the executants of the suit promissory notes and they were not executed by the 1st defendant either as manager of the joint family or on behalf of the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1999(2)ALD512; 1999(2)ALT421
..... in the same letter, it is however, clarified that sale of tickets of lottery of the royal government of bhutan will, however, be subject to indian laws on the subject. .....
Tag this Judgment!