Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2006 section 28 amendment of section 124 Court: andhra pradesh Page 10 of about 1,220 results (0.262 seconds)

Sikkakollu Subba Rao and Co. Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Reported in : 1999(110)ELT447(AP)

..... ', of course, only so long as the plant continues to remain attached to the earth.'10. it is a generally accepted principle that in the matter of taxation laws if a provision is wanting in clarity and no meaning is reasonably clear, that meaning which is more favourable to the subject should be taken as its meaning. ..... from the levy of sales tax.8. in the statement of objects and reasons appended to the andhra pradesh general sales tax (amendment) bill, 1969, which subsequently became the andhra pradesh general sales tax (amendment) act, 9 of 1970, it was stated that in order to overcome certain practical difficulties in enforcing the provisions of section 8 ..... the various assessments so far as they were concerned with tax on tobacco seeds.2. subsequently the state government passed act 9 of 1970 amending certain provisions of the sales tax act. one of the changes made by this amendment act is the amendment of some items including item 7 of schedule 4 in the following manner. section 7 of the .....

Sahu Mills and ors. Vs. State of Bihar

Court : Andhra Pradesh

Reported in : 1977(1)ELT88(AP)

..... tobacco', of course, only so long as the plant continues to remain attached to the earth.'10. it is a generally accepted principle that in the matter of taxation laws if a provision is wanting in clarity and no meaning is reasonably clear, that meaning which is more favourable to the subject should be taken as its meaning. ..... from the levy of sales tax.8. in the statement of objects and reasons appended to the andhra pradesh general sales tax (amendment) bill, 1969, which subsequently became the andhra pradesh general sales tax (amendment) act 9 of 1970 it was stated that in order to overcome certain practical difficulties in enforcing the provisions of section 8 of ..... assessments so far as they were concerned with tax on tobacco seeds.2. subsequently the state government passed act 9 of 1970 ending certain provisions of the sales tax act. one of the changes made by this amendment act is the amendment of some items including item 7 of the schedule 4 in the following manner. section 7 of the .....

Sikkakollu Subba Rao and Co. and ors. Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Reported in : [1975]36STC457(AP)

..... 'tobacco', of course, only so long as the plant continues to remain attached to the earth.10. it is generally accepted principle that in the matter of taxation laws if a provision is wanting in clarity and no meaning is reasonably clear, that meaning which is more favourable to the subject should be taken as its meaning ..... the levy of sales tax.8. in the statement of objects and reasons appended to the andhra pradesh general sales tax (amendment) bill, 1969, which subsequently became the andhra pradesh general sales tax (amendment) act (9 of 1970), it was stated that in order to overcome certain practical difficulties in enforcing the provisions of section 8 ..... various assessments so far as they were concerned with tax on tobacco seeds.2. subsequently, the state government passed act 9 of 1970 amending certain provisions of the sales tax act. one of the changes made by this amendment act is the amendment of some items including item 7 of schedule iv in the following manner. section 7 of the .....

Andhrapradesh Spinning Mills Associatio Vs. Andhra Pradeshelectricity ...

Court : Andhra Pradesh

..... transport and does not include any other cost. the conditions impugned, of the regulations are also contrary to provision of section 26(9) of act 1998 which prohibits amendments to tariffs more frequently than once in a year except in respect of changes expressly permitted under the terms of any fuel surcharge formula prescribed ..... ) belsund suga co. ltd. v. state of bihar22 (vi) dewan chand builders and contractors v. union of india23 (vii) har shankar v. deputy excise and taxation commissioner24 (viii) m/s. khoday distilleries ltd. v. state of karnataka25 16. it is further argued that without admitting but assuming that the impugned regulation has been ..... no counter method or formula has been suggested how in a given situation fuel surcharge adjustment will be calculated differently.68. it is settled position of law when a statutory body while functioning decides anything, the presumption of correctness is always in favour of such decision and such presumption can be rebutted with legally .....

Sri Lakshmi Venkateswara Trading Co. and ors. Vs. the State of Andhra ...

Court : Andhra Pradesh

Reported in : [1974]33STC192(AP)

..... and haryana high court. it was unanimously held in tek chand daulat rai v. excise and taxation officer [1972] 29 s.t.c, 585, that:the differentiation between the two classes of dealers (mentioned in section 10 of the amendment act) is founded on a justifiable ground and has been devised to achieve one of the objects of ..... commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate state if that sale had taken place inside that state.9. by the same amending act section 10 was enacted which reads:exemption from liability to pay tax in certain cases. -- (1) where any ..... in practice permits many justifiable inequalities.14. it must be borne in mind that in the exercise of its power to make classifications for the purpose of enacting laws over matters within its jurisdiction the state is recognised as enjoying a wide range of discretion. it is manifest that the question of classification is primarily for the .....

N. Pullayya Vs. the Government of Andhra Pradesh

Court : Andhra Pradesh

Reported in : [1968]21STC291(AP)

..... for search and seizure is made in many taxing statutes. it must therefore be held that the legislature has power to provide for search and seizure in connection with taxation laws in order that evasion may be checked.9. we have no doubt that on a reading of the impugned provisions, they are meant to check evasion of sales ..... that a very substantial amount of tax was lost and not collected. with a view to check this evasion the impugned provisions in the act relating to millers have been incorporated by the amendment act 16 of 1963. the object and purpose of these requirements as to maintenance of registers and submission of returns and the registration are that ..... petition under article 226 of the constitution of india for a declaration that the provisions of the andhra pradesh general sales tax (amendment) act, 1963 (act 16 of 1963) introduced into the andhra pradesh general sales tax act in so far as they pertain to a miller who is not a wholesale dealer or a retail dealer are null and .....

Nav Swadeshi Oil Mills Vs. the State of Andhra Pradesh

Court : Andhra Pradesh

Reported in : [1983]54STC149(AP)

..... v. excise and taxation officer : [1977]1scr716 . in the first of the two cases, the supreme court observed that : 'the powers conferred under section 9(2) of the central sales tax act, 1956, as amended by the central sales tax (amendment) act, 1969, embrace all the powers that the assessing authority had under the sales tax law of the state of ..... between sub-rule (5) of rule 14-a of the central sales tax (andhra pradesh) rules and section 14(1) of the act. section 9(2) clearly makes the state law including the rules of procedure applicable in the matter of assessments and collection of tax including penalty. a statute is intended to be workable ..... 1956]29itr607(sc) , wherein the supreme court dealing with an appeal preferred under section 30(1) of the income-tax act observed : 'it is well-established that rules of limitation pertain to the domain of adjectival law, and that they operate only to bar the remedy but not to extinguish the right. an appeal preferred in accordance with .....

Y. Aswathanarayana and ors. Vs. the Deputy Commercial Tax Officer and ...

Court : Andhra Pradesh

Reported in : [1964]15STC795(AP)

..... purchaser was liable to pay the tax. after the andhra pradesh general sales tax act, 1957, was passed, single point levy was introduced and the point of levy was the first purchase within the state. the amending act 26 of 1959 changed the point of taxation and declared that it is the last purchaser in the state who would be liable ..... for grinding and reducing to fine particles grain, fruit, or other substance, or for performing other operations by means of wheels and a circular motion.'14. black's law dictionary defines that word in identical terms.15. the oxford english dictionary gave different meanings of that word. the following however are relevant for our purpose :1. a ..... as well as oil miller, the new amended act excludes the category of decorticating miller from the payment of sales tax. it is not now in doubt that light may also be thrown upon the meaning of a word by the parliamentary exposition made in subsequent statutes. craies on statute law at page 137 states:-light may also be .....

Smt. Ch. Mangayamma Vs. Union of India

Court : Andhra Pradesh

Reported in : (2000)158CTR(AP)35; [1999]106TAXMAN339(AP)

..... trades in particular commodities, wherein evasion was predominant and call appropriate machinery to secure the payment of tax, the legislation was enacted. in the case of taxation laws, the legislature has got a wide discretion to pick and choose persons, objects, districts, etc., for legislating. the power of legislature to classify or ..... the assessee unsuccessfully claimed that the cash transactions are genuine and are allowable expenditure under the act.3. shri y. ratnakar, counsel for the petitioner, contended that the provisions of section 40a(3), as amended by the finance act, 1995, stipulate that 20 per cent of the expenditure incurred by an assessee exceeding rs. ..... of banking facilities available, considerations of business expediency and other relevant factors.'by the finance act, 1996, the figure `rs. 20,000 'was substituted for the previous figure 'rs. 10,000'. moreover, sub-section (3) before its amendment provided for disallowance to the full extent of rs. 10,000 in case the .....

His Highness Prince Azam Jah Vs. Expenditure Tax Officer Hyderabad.

Court : Andhra Pradesh

Reported in : [1965]55ITR230(AP)

..... v. state of kerala the supreme court was considering the validity of the travancore-cochine land tax act (15 of 1955, as amended by act 10 of 1957) and had to consider the question whether article 256 affords immunity to taxation statutes from the vice of article 14 of the constitution. sinha c.j., delivering the majority judgment ..... are simultaneously proceeding against the petitioner and his wife, which is a case of a double taxation and they are not entitled to do so.(4) section 4(ii) of the act, as amended by section 24 of the finance act, is ultra vires the constitution, as it violates article 14 and is discriminatory character, inasmuch ..... of their lordship (sarkar j. dissenting), observed at page 557 :'the guarantee of equal protection of the laws must extend .....