Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2006 section 28 amendment of section 124 Court: andhra pradesh Page 9 of about 1,220 results (0.165 seconds)

Sri Krishna Rice Mills, Tadepalligudem by Proprietor Sait Bansilal (Di ...

Court : Andhra Pradesh

Reported in : AIR1960AP431

..... thought it necessary to have legislative powers to control and regulate the supply of those commodities. with this aim, the essential supplies (temporary powers) act 1946 was passed. but this expired before the constitution iii amendment act had become law. therefore, an ordinance was promulgated to take effect on 26-1-1955 making provision for regulating trade and commerce in and the production, supply ..... ordinance promulgated by this state, the existing- laws of travancore were to continue in force till altered, amended or repealed by competent authority.in 1950, the union parliament passed an act called the opium and revenue laws (extension of application) act, 1950 extending to travancore-cochin the taxation on income (investigation commission) act, 1947 and sec, 3 of that act provided for transferring to the central commission for .....

M/S.Krishnapatnam Port Company L Vs. The Govt. of a.P., Rep. Byits Pri ...

Court : Andhra Pradesh

..... kpcl not only to comply with the existing laws but also future changes, if any, in the applicable laws, including taxation laws. kpcl was, therefore, obligated, in terms of clause 13.2 of the agreement, to comply with the provisions of the ap vat act including section 22(3) thereof, and deduct works contract tax at source from the ..... whereby goap agreed to forego revenue streams from the project as per the 2001 act including exemption from sales tax on all inputs required for project construction, necessitated amendment consequent upon the change in law as goap had no power, under the ap vat act, to exempt kpcl from sales tax on the inputs required for project construction. ..... as has been referred to hereinabove, the revised concession agreement provides for a situation where there is a change in law. it requires the agreement to be suitably amended to bring it in conformity with the change in law. having failed to do so, it is not now open to kpcl to contend that exemption from payment of .....

Shaw Wallace and Co. Ltd. and ors. Vs. State of Andhra Pradesh and ors ...

Court : Andhra Pradesh

Reported in : [1976]37STC448(AP)

..... of the absence of specification of the person from whom tax is chargeable under sub-section (2-b) of section 3 of the madras general sales tax act, 1939, as amended by andhra amendment act 16 of 1956. the learned judge, jaganmohan reddy, j. (as he then was), speaking for the court, observed thus:'sub-section (2-b) of ..... decided cases where the nature of the excise duty has been determined.13. the earliest one is in re central provinces and berar sales of motor spirit and lubricants taxation act, 1938 a.i.r. 1939 f.c. 1 at 36, wherein the learned gwyer, c.j., holding that the nature of excise duties and the extent ..... human consumption, opium, indian hemp and other narcotic drugs and narcotics are concerned. the andhra pradesh state legislature, therefore, undoubtedly possesses legislative competence to make a law to impose excise duty on alcoholic liquors for human consumption manufactured or produced in the state and countervailing duties at the same or lower rates on similar goods .....

G.S. Drugs and Pharmaceuticals Vs. Commercial Tax Officer, M.G. Road, ...

Court : Andhra Pradesh

Reported in : [1999]113STC398(AP)

..... its predecessor. surely, the successor government can have different rules from their predecessor including the matters relating to taxation or mode of taxation or basis of taxation or objects of taxation, etc. no explanation was required from the state for the amending act having retrospective effect. 3. since this decision has considered the earlier in d. cawasji & co. ..... arbitrary and unreasonable. the enhancement in that case was made to overcome the decision of the high court wherein certain assessments had been found untenable in law and the government was under an obligation to refund the levy duty. to obviate such difficulty, tax was enhanced retrospectively which the supreme court found ..... function to legislate and it is its inherent power to legislate either prospectively or retrospectively including the levy of taxes, there is no sanction of law to demand an explanation from the legislature as to the necessity of the levy. it is another thing to say that a levy or retrospective .....

Central Wines and ors. Vs. Govt. of A.P. and ors.

Court : Andhra Pradesh

Reported in : 1992(2)ALT289

..... on the ground of unreasonableness (or arbitrariness?). even so, we do not think that the retrospective amendment in question can be characterised as unreasonable or irrational. at this stage, we may recall what the supreme court has said about the application of article 14 to the taxation laws in general. in khandige sham bhat v. agrl. i.t. officer air 1963 sc 591 ..... explanation. the same explanation stands on the statute book even today. by virtue of section 16 of the amendment act, the rate of tax on beer was increased from 10% to 25% at the point of sale other than last sale with effect from 1-5-1987. by giving retrospective ..... with retrospective effect from 1st may 1987 i.e., the date on which g.o.ms.376 came into force. in a nutshell, the effect of section 15 of the amendment act (act 25/88) is that right from 8-7-1983 the concept of first sale and last sale shall be understood in accordance with clauses (a) and (b) to the .....

Buddala China Venkata Rao and Co. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Reported in : [1978]112ITR58(AP); [1978]41STC232(AP)

..... it brings into debit expenditure the amount for which a legal liability has been incurred before it is actually disbursed'. therefore, notwithstanding the retrospective effect of the amending act 9 of 1970, the amount of rs. 51,220, he contended, cannot be treated as 'income' of the assessee in the respective financial year 1969-70 ..... reason why a mistake of law which is glaring and obvious cannot be similarly rectified. prima facie it may appear somewhat strange that an order which was good and valid when it was made should be treated as patently invalid and wrong by virtue of the retrospective operation of the amendment act.....' the action of the income ..... : [1971]82itr363(sc) . the observations are to the following effect :'now under all sales tax laws including the statute with which we are concerned, the moment a dealer makes either purchases or sales which are subject to taxation, the obligation to pay the tax arises and taxability is attracted..... it is not possible to comprehend how .....

The Madras Mica Association and anr. Vs. the State of Andhra Pradesh a ...

Court : Andhra Pradesh

Reported in : [1970]25STC332(AP)

..... -state sales was examined by the taxation enquiry commission. after the commission had submitted its report, entry 92-a was added ..... . this made it clear that inter-state sales were immune from taxation in the absence of any valid law made by the parliament. as a result of this pronouncement situation had arisen where certain legislative and constitutional amendments became inevitable. an ordinance was first promulgated, which was replaced by the sales tax laws validation act (7 of 1956). then the problem of tax on inter .....

State of Andhra Pradesh Vs. Bhramaramba Mallikarjuna Swamy Devasthanam

Court : Andhra Pradesh

Reported in : [1989]73STC321(AP)

..... the selling of unserviceable material and scrap-iron, etc., would be 'business' within clause (i) of the definition of the word 'business' introduced by the amending act. the word 'business' according to clause (i) of that definition would include any trade, commerce, or manufacture or any adventure or concern in the nature of ..... p. no. 5189 of 1977 and batch dated 9th february, 1981 the ratio laid down in district controller of stores v. assistant commercial taxation officer : air1976sc489 . now to the case-laws cited for the assessee-devasthanam. 21. in tirumala tirupati devasthanam v. state of madras [1972] 29 stc 266, a single judge ..... is incidental or ancillary to the main activity; whereas, in the latter case, it is one single activity.' 17. in district controller of stores v. assistant commercial taxation officer : air1976sc489 , mathew, j., speaking for the court, in respect of the assessee-appellant, which was northern railway, jodhpur, wherein the question was whether unserviceable .....

Rainbow Children's Medicare (P) Ltd. Vs. Deputy Commercial Tax Officer ...

Court : Andhra Pradesh

Reported in : 2002(2)ALT372; [2002]126STC418(AP)

..... village of corning 15 ny 303.13. in the premise of the above noticed well-settled position in law, none of the grounds urged by sri s. krishna murthy, learned counsel for the petitioner while assailing the constitutional validity of the amendment act no. 28 of 1996 in so far as it relates to the levy of luxury tax on ..... of list ii--state list, is not restricted to certain entities like hotels, or clubs, etc., only. in other words, the state legislature is competent to enact law providing taxation on all kinds of luxuries. if that is so, it cannot be said that the a.p. state legislature lacks legislative competence under article 245 read with article ..... an indispensable necessity and therefore it can never be treated as luxury and if that is so the state legislature inherently lacks the power to enact the law providing for taxation of air-conditioned accommodation in corporate hospital by virtue of the power granted under entry 62 of list ii--state list, seventh schedule read with article 246 .....

M/S. Andhra Ferro Alloys (Pvt.) Ltd. Vs. A.P. State Electricity Board ...

Court : Andhra Pradesh

Reported in : AIR1996AP362

..... is founded on an intelligible differentia between the assessees of the two parties of the state, and that the said differences have rational relationship to the object of the amending act.further, he relied on the decision reported in the state of andhra pradesh v. nalla raja reddy, : [1967]3scr28 . in this case their lordships were ..... some fortuitous circumstance arising out of a peculiar situation some included in a class get an advantage over others, so long as they are not singled out for special treatment. taxation law is not an exception to this doctrine vide purshottam govindji v. b. m. desai, : 1956crilj129 and k.t. moopil nair v. state of kerala, : [1961 ..... the fundamental principles underflying the said doctrine. the power of legislature to classify is of 'wide range and flexibility' so that it can adjust its system of taxation in all proper and reasonable ways.' further in para 8 of the judgment, the court has held the object of making classification was not to discriminate against .....