Court : Andhra Pradesh
Reported in : AIR1969AP399
..... right to collect and take away beedi leaves, bamboo or standing timber, s the case may be; (2) that they be further directed not to demand sales-tax from those petitioners who have not paid the same or those who have paid on some instalments but not on the others; and (3) that they be further prohibited from demanding payment of stamp duty on the amount of security to be deposited as if it is a mortgage, under art ..... 'tax on the produce on a sale by him cannot obviously be intended to be levied as the person who grows agricultural products and has incidentally to sell the same, cannot be called a person engaged in buying selling or supplying or distributing goods within the meaning of the definition of a dealer, that is, an agriculturist when selling the produce from his land can hardly be said to be ..... 5 and that the mere fact that beyond the stipulation for a sale of goods there was however an agreement that in case rival proprietor raised any objection in the cutting of timber and removal of the same the vendor was to have the responsibility did not in any way detract from the charter of the agreement. ..... the conditions of auction, the petitioner having agreed to pay the tax as a condition of the contract, they cannot now question the same, it being a part to the consideration.6. ..... 'the position is the same as if the bamboos had been stores by the government in its godown and the assessee had bought the bamboos for a price with the implied or incidental right to go and fetch them and so .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1982]49STC83(AP)
..... itself is on the purchaser or where the act expressly or by necessary implication permits the seller to pass on the tax to the buyer and even in a case where the act does not expressly prohibit the same from passing on the tax and if in fact the seller collects the amounts from the buyer by way of sales tax, irrespective of whether it is set out in the bill or not, so long as ..... from the purchaser by virtue of the provision contained in section 17(iii)(b) of the adhiniyam by the commission agent who is required to pay the same to the market committee, cannot be considered as forming part of consideration paid or payable by the purchaser to the commission agent in respect of purchase of goods and therefore cannot be included in the turnover of ..... and in force at the relevant time, which expressly laid down that the commission agent may realise the market fee from the purchaser and shall be liable to pay the same to the committee, the court upheld the second contention raised by the dealer, namely, that the market fees payable under the 'adhiniyam', being sum which can be collected ..... the full bench obviously to consider whether the amount collected by way of 'dharmam' or charity in one case and sales tax in another case from the buyer stood on the same footing and was 'other sum collected' for passing the title in the goods to the buyer at the time of sale and consequently was a sum includible as part of the taxable turnover. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1988]68STC126(AP)
..... general sales tax act as well as the central sales tax act should be regarded as belonging to one and the same taxable commodity, namely, iron and steel. ..... it manufactures iron and steel products and sells the same. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2007(6)ALD421; 2007(3)ALT145
..... held that as respondents 1 to 3 had not finalized the seniority list for a period 12 years and were operating the same for further promotions and had not considered the representation of the petitioners, relief could not be refused on the ground ..... rule 26(1) of the 1941 rules provided that when officers are recruited by promotion and direct recruitment during the same year, the promoted officers shall be considered senior to the officers directly recruited irrespective of their dates ..... were allowed; the direction by the high court to fill other vacancies from the same list was set aside; and the government was directed to issue a fresh ..... 1st respondent selected the 5th respondent and respondents 2 to 4 together at the same selection and placed the 5th respondent above respondents 2 to 4, in accordance with ..... rule enjoined that when a direct recruit and promotee officer are appointed on the same date, the promotee officer shall rank senior to the direct recruit ..... the high court also directed that apart from the 321 officers appointed by direct recruitment further appointment should be made from the same merit list dated 24-11-1990 so as to fill up the complete quota by direct recruitment ..... noticed that in para-5 of this judgment the court observed: 'it is almost settled that while determining the inter se seniority amongst officers recruited from different sources or between officers appointed by the same process at different times, the date of entering in the service is relevant. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1966AP42
..... contended that the prescription of a maximum and minimum, and not a precise number, would result in circumventing the operation of section 68-e of the act and would operate in the same way as rule 5 of the rules which was struct down by the supreme court as being repugnant to section 68-e in the case of : [1961]1scr642 . ..... he, however, conceded that the gap between the minimum and the maximum specified in a scheme might be so wide as to render the same a contradiction of rule 4 but he submitted that the variations in the 3 schemes before us between columns (4) and 4(a) and columns 5 and 5(a) respectively were so slight as not to amount to a failure to fix the number of vehicles to be operated or ..... that such fixation would result in a circumvention of the procedure prescribed by section 68-c and section 68-d of the act and would have the same effect as rule 5 of the rules had, and which rule was struck down by the supreme court in kondala rao v. ..... regional transport authority;(i) while the rule enjoins on the authority to issue notice to the persons affected before making the relevant order, the authority made the order and communicated the same to the persons affected; and (ii) while the rule requires due notice i.e. ..... transport authority, mahbubnagar, woke up at its meeting held on 25th february, 1964, considered the pending application of the corporation for the issue of permits, granted three permits as applied for, and by the same order, cancelled the permits of the petitioners. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2003(2)ALD340; 2003(4)ALT499
..... if the contention of the management is to be accepted, rule 7(5) of the rules, which corresponds to paragraph-6 of the presidential order, as noticed above, would be diluted and the same would result in regional imbalance, and it defeats the purpose for which provision like article 371-d was inserted in the constitution. ..... such institutions would have the right of admission of studentsbelonging to minority group and at the same time would be required to admitreasonable extent of non-minority students as notified by the stategovernment. ..... 9 was answered holding that scheme framed by the court in unni krishnan and direction to impose the same except the dicta that primary education is fundamental right is un-constitutional. ..... the scheme framed by this court in unni krishnan case and the direction to impose the same, except where it holds that primary education is a fundamental right, is unconstitutional. ..... and manner of admitting students is indicated in paragraph -68 as under:..it would, therefore, be permissible for the university or the government, at the time of granting recognition, to require a private unaided institution to provide for merit-based selection while at the same time, giving the management sufficient discretion in admitting students. ..... whether the non-minorities have the right to establish and administer educational institution under articles 21 and 29(1) read with articles 14 and 15(1), in the same manner and to the same extent as minority institutions and11. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1983]54STC1(AP)
..... to produce the relevant material relating to the purchase of manganese ore by him from the tumsar party, in spite of being called upon to do so by the department and also in spite of being specifically given a further opportunity to produce the same by the appellate authority, cannot be allowed to complain that the said finding is based on no material. ..... , which in its turn sells the same to the foreign buyer, though as a fact there may be a direct agreement between the indian seller and the foreign buyer. 3. ..... but at the same time it must be remembered that the ultimate burden of proving the taxability is upon the department. ..... authorty is also justified in presuming, in such a case, that had the relevant material been produced by the petitioner, it would have been adverse to his case and that for this reason the petitioner suppressed the same. 9. ..... the correspondence has been extracted in full in the order of the tribunal and we have perused the same. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(1)ALD448; 1998(1)ALT632
..... that the legislature wanted to extend the benefit of pension rules applicable to the government servants, to the teaching and non-teaching staff of the aided private educational institutions with effect from 1-11-1992 and at the same time, the legislature intended to equate the age of superannuation to be on par with the government employees.7. ..... assuming that the age of retirement of the university teachers is 60 years, we do not think that the same age of retirement shall be applied to the petitionersas well. ..... by act 17 of 1993, the same age of superannuation was continued specifically in relation to the staff of aided private educational institutions. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1967AP376
..... in that view of the matter statute 40 (vii) or the last portion of the proviso to the same in relation to statute 40 (xi) (g) is a distinct and a separate statute or in other words is another statute. ..... it must also be remembered that in a system like this, the late preferences do not, as a rule have the same significance or value as the early ones. ..... the rejection of the ballot papers was therefore justified in law and the petitioner cannot make grievance of the same. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(2)ALD780; 2005(2)ALT653
..... by a rule made in exercise of the powers conferred by sections 17-c, 17-d, 21 and 54 of tamil nadu prohibition act, 1937 the licences under bar rules came to be granted, held that the repeal of those rules by the exercise of the same power would not give rise to any legitimate expectation, which arises only in the field of administrative decisions, and not applicable in case of legislation ..... the case on hand, the application for the grant of lease for fresh period continues to be the same and it is not as if the impugned policy and rules prohibit grant of fresh licences.32. in ..... guise of regulation, mere is discrimination and found unreasonable without any discernible purpose, the constitutional courts cannot abdicate their duty to scrutinise the policy on the touchstone of article 14 and decide whether the same can be held to be arbitrary and unreasonable on the basis of material available on record.46 ..... . it is against this background of the settled legal position and keeping the same in mind that we must now proceed to deal with the contentions based on article 14 of the ..... however, there is no warrant for unjust discrimination as between individuals engaged in the same business, especially where the right to sell liquor is recognised by statute and ..... from out of the applicants for grant of il-24 licences continues to be the same as laid down under rule 31 of the ilfl rules i.e ..... persons not satisfied with the government's policy challenged the same by filing writ petition in the high court .....
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