Court : Andhra Pradesh
Reported in : AIR1967AP14
..... 130: (air 1927 mad 130) (fb) and the supreme court in pannalal brinjraj v. union of india, : [1957]1scr233 while holding so the learned judges distinguished the cases in united commercial bank ltd. v. their workmen, : (1951)illj621sc and also the full bench decision in madhava rao v. suryarao, : air1954mad103 (fb); : (1951)illj621sc was distinguished on the ground that the objection .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1967AP370
..... or commercial agency, or which is a clerical department of a factory or industrial undertaking or which is an insurance company, joint stock ..... . the question, therefore, is whether the provisions of the hyderabad shops & establishments act, 1951 apply to the nirmal industries. it is common ground that nirmal industries is a factory within the meaning of the factories act. section 2(6) clause (5) of the hyderabad shops & establishments act defines `commercial establishment' as an establishment which is not a shop but which carries on the business of advertising, commission forwarding .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1968AP108; 1968CriLJ442; [1968(16)FLR228]; (1968)IILLJ493AP
..... and holidays, payment of wages, health and safety. the preamble of the act recites that it is expedient to provide for the regulation of conditions of work in shops, commercial establishments, restaurants, theatres and other establishments and for certain other purposes. chapter i which bears the heading 'preliminary' contains certain definitions and exemptions and we will presently refer to those which are material. chapters ..... ii and iii (sections 7 to 16) enable the state government to fix the opening and closing hours of shops, commercial establishments, restaurants etc. suitable limits relating to daily and weekly hours of work, intervals for rest and spread-over of periods of work and rest have also been fixed. provision has .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]24STC367(AP)
..... but as the property of the principal who continues to be the owner of the goods and will therefore be liable to account for the sale proceeds.22. in deputy commercial tax officer v. enfield india ltd. co-operative canteen ltd. [1968] 21 s.t.c. 317 shahj., said at page 321 :consequently if the element of transfer of ..... the goods have never come into the possession of the buyer, he is none the less the owner of the goods.21. in tirumala venkateswara timber and bamboo firm v. commercial tax officer [1968] 21 s.t.c. 312 the supreme court while dealing with clauses (1) and (2) of explanation iii to section 2(1)(n) of the ..... visakhapatnam district. numerous small agriculturists in the villages near about anakapalle grow sugar-cane on small extents of land. this sugar-cane is converted into jaggery and brought to the shop of the petitioner for sale on commission. the petitioner, it is stated, arranges for the sale of the jaggery in the presence of the agriculturists or their representatives, by .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1973]30STC26(AP)
..... rao, jj., held that the assessee could not be assessed as the assessee was not 'carrying on the business of selling commodities in the fair price shop in a trade or commercial sense'. the amended definition of 'business' was considered in the following manner:the primary requisite of 'business' as denned even under madras act 15 ..... 'business'.11. the next submission of sri venkatappayya sastry was that even if profit-motive was not now an ingredient of 'business', it must still be established that the assessee intended to do business in food and drink before it could be subjected to the levy of sales tax. according to sri venkatappayya sastry, ..... connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern.9. after the amendment of 1964 the question arose in deputy commissioner of commercial taxes v. thirumagal mills limited [1967] 20 s.t.c. 287 whether the assessee, a cotton yarn manufacturing company could be assessed to sales tax on the ' .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1972]84ITR296(AP)
..... the assessee that is permissible to bededucted from the business profits. in order to claim a deduction on theground that a loss is a business loss, the assessee has to establish that ithas incurred it in carrying out the operation of the business and it musthave sprung directly from the business or it must be incidental to the conduct of the ..... business hours incurred by the assessee who derived income from other sources, on account of theft committed from the cash box by a stranger who came to the assessee's shop, was held in maduri rajeshwar's case, to have not arisen out of the conduct of, the business and incidental to the trade, and hence, the claim of the ..... patna, on a consideration of the facts and circumstances, was of the view that it was necessary for the purpose of the assessee's business to keep cash in its shop and, therefore, the loss sustained by theft was incidental to its business. it was observed thus :' it cannot be contended that the loss in the stock-in-trade alone .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1973]89ITR112(AP)
..... 10(2), whether it is admissible or not will depend on whether, having regard to accepted commercial pratice and trading principles, it can be said to arise out of the carrying on of the business and to be incidental to it. if that is established, then the deduction must be allowed, provided of course there is no prohibition against it, express ..... the gold from rukmanna lambade and the other items from the shop of bhimaji punamchand, a notice was issued on december 31, 1955, to the assessee-firm to show cause why the gold seized of the value of rs. 56,978 ..... and had brought the gold belonging to the firm. on the same day the customsofficials intercepted an uninsured railway parcel sent by the assessee-firm which was opened at the shop of bhimaji punamchand and it was found to contain some more pieces of gold, 600 old rupee coins and silver scrap weighing 35 lbs. and 3 tolas. after seizing .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1973AP387
..... contain general provisions governing jurisdiction of courts, while explanation a i and ii embody special provisions for determining the forum in certain cases. then they applied the well established principle of construction that a general rule has to give way to a special or a particular rule.27. the proper function of an explanation to a section ..... not appear clearly from the provisions of the section. as observed by the supreme court in burmah shell oil storage and distributing co. of india ltd. v. commercial tax officer : [1961]1scr902 it would be an error to explain the explanation with the aid of the section because that would be reversing their roles. further. ..... office of necessity connotes the idea of some administration. then again the learned judges had observed that the warehousing corporations act of 1962 did not provide for the establishment by it, of any branches of subordinate offices. but when we see that in section 3(2) the act provided that the head office of the central .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1977)IILLJ227AP
..... it primarily provides for benefits to the employees in such factories. the act envisages also the extension of benefits to the employees in other establishments, industrial, commercial, agricultural or otherwise by a notification by the appropr are government. it provides for benefits to the employees in the event of sickness, maternity ..... muster roll, wage register and some of the accounts are maintained in the sales depot at vijayawada which is registered separately under the andhra pradesh shops and establishments act, 1947. hence, they cannot be termed to be persons employed directly by the principal employer and under its disciplinary control.62. for all ..... that the person in question have not been directly employed by the respondent-company and they belong to a separate and independent establishment registered under the a.p. shops and establishments act, 1947 and, therefore, they cannot be termed to be the employees of respondent company in respect of whom insurance contribution .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1975]35STC285(AP)
..... in the notified area from among themselves. section 6 deals with reconstitution of market committees. section 7, which is a material provision, prohibits any person from setting up, establishing or using any place for the purchase, sale, storage, weighment, curing, pressing or processing of any notified agricultural produce or products of live-stock or for the purchase ..... as pointed out earlier, has been enacted for the purpose of regulating the purchase and sale of agricultural produce, live-stock and products of live-stock and to establish markets in connection therewith. the provisions of the markets act and the rules made thereunder pertain only to the regulation of purchase and sale of notified agricultural produce, ..... tata iron and steel co. ltd. v. state of bihar [1956] 7 s.t.c. 158, and that of this court in government of andhra pradesh v. east india commercial co. ltd. (1957) 1 an. w.r. 144, and those of the supreme court in tata iron and steel co. ltd. v. bihar state a.i.r. 1958 .....
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