Court : Andhra Pradesh
Reported in : [1977]39STC521(AP)
..... east india tobacco company v. state of andhra pradesh [1962] 13 s.t.c. 529 (s.c.), in deciding whether a taxation law is discriminatory or not, it is necessary to bear in mind that the state has a wide discretion in selecting the persons or ..... 11. even supposing that the argument based on article 14 is now available to the petitioners, it is not in dispute that taxation laws must also pass the test of article 14. it has been so accepted right from moopil nair's case, i.e., k ..... not adding new items to the list of taxable commodities; they are only withdrawing the previously existing exemption of these goods from taxation. by no stretch of imagination it can be said that new items are added either to the first schedule or to the second ..... if any, to rescind, revoke, amend or vary the rules, bye-laws or orders. now, section 9 confers on the state government a power to grant exemption by notification. that power, according to section 15 of the general clauses act of andhra pradesh, takes in also .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)
..... the case of a primary credit society which becomes a primary co-operative bank after the commencement of clause (iii) of section 42 of the banking laws (amendment) act, 1983, the period of seven years shall commence from the day it so becomes a primary co-operative bank.provided also that the reserve bank may ..... and states are thus mutually and wholly exclusive and these entries must be construed with clarity and precision so as to maintain such exclusivity and a construction of a taxation entry that might lead to overlapping or trespass must be avoided... hoechst pharamceuticals ltd. v. state of bihar : [1985]154itr64(sc) ; state of w.b ..... powers under the indian constitutional scheme though overlapping problem present themselves even as regards entries in the exclusive (union and state) lists, with regard to taxation entries there is a careful and comprehensive demarcation of the fields of legislation and there is no overlapping anywhere in the taxing power and the constitution-grants .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1989)77CTR(AP)40; [1989]178ITR31(AP)
..... definition is an inclusive one and has been expanding from time to time. several items have been brought within the definition from time to time by various amending acts. the said definition cannot, therefore, be read as exhaustive of the meaning of the expression 'income' occurring in entry 82 of list i in the seventh ..... a larger play to legislative discretion in the matter of classification. the power to classify may be exercised so as to and just the system of taxation in all proper and reasonable ways; the legislature may select persons rate for tax if the legislature does so reasonably. protection if the equality case clauses ..... specific problems or to achive define objectives buy specific remedies. |in such a situation, absolute quality or uniformity of treatment is impposible of achiuevemnt. 'tax laws are aimed at dealing with complex problem of infinte variety necessitating adustment of several disparate elements. the court accordingly admit subject to and herence to the fundamental .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1986]63STC445(AP)
..... products which has been mentioned is liable to suffer separate taxation. it is accordingly held that each one of the iron commodities should suffer separate tax. after 1972 the state sales tax act has been amended bringing it in harmony with the central sales tax act by central sales tax (amendment) act 61 of 1972. but that amendment is inconsequential for the purpose of this case. by ..... in which they are directly produced by the rolling mill. we cannot approve this attempt of the learned counsel. it will have the effect of limiting the general declaration of law made by the supreme court. secondly, even this argument cannot apply and cannot explain the meaning of the supreme court judgment in relation to clauses (a) and (c), namely, pig .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2009(4)ALT71
..... an individual as the case may be, unauthorisedly or in deviation of the sanctioned plan as on the date of commencement of the andhra pradesh municipal laws and urban areas (development) (second amendment) act, 2008 as a one time measure, as per the procedure and by levying such penal amount as may be prescribed and upon payment of such ..... an individual as the case may be unauthorisedly or in deviation of the sanctioned plan as on the date of commencement of the andhra pradesh municipal laws and urban areas (development) (second amendment) act, 2008 as a one time measure, as per the procedure and by levying such penal amount as may be prescribed and upon payment of such ..... and it is alleged that by this method the corporation is collecting security deposit from the builders as well as the penalization charges from the occupiers resulting in double taxation. he also contends that under rule 8 small flats are not exempted.wp. no. 6562 of 2008:48. this writ petition is filed by a political party .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1970]25STC256(AP)
..... to the sales or purchases of all commodities within their respective territories was circumscribed by the introduction of certain restrictions.27. section 15 after the amendment in 1958 reads as follows :every sales tax law of a state shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, ..... a case which was governed by section 15 as it stood prior to the amendment in 1958. that section, prior to the amendment by act 16 of 1957, ran thus :notwithstanding anything contained in the sales tax law of any state, the tax payable by any dealer under that law in respect of any sale or purchase of declared goods made by him ..... looked into. as has been pointed out by veeraswami, j. :the single point scheme of taxation cannot be taken in the abstract but has to be understood in the light of the statutory provisions both in the central act as well as the state act.33. at any rate, the supreme court in the mysore case was laying down a principle .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1993]202ITR222(AP)
..... partners of an unregistered firm, until the amendment of the new act by the amendment act, 1970, were distinct assessable units both under the old act as well as under the new act and, therefore, one income in the hands of two assessable units should not normally by made to suffer taxation twice unless the clear intention of the legislature ..... authority under section 3 of the old act in regard to the assessment of income of an unregistered firm or the share income of the partners, so also of an association of persons or members of the association individually. there cannot be any dispute that, in any taxation law, the charging section is of paramount importance ..... judge or benches of high courts cannot differ from the earlier judgments of co-ordinate jurisdiction merely because they hold a different view on the question of law for the reason that certainty and uniformity in the administration of justice are of paramount importance. but, if the earlier judgment is erroneous or adherence to .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1999(1)ALD487; 1999(1)ALT417
..... in following that judgment. the observation of the commissioner that each assessment is a 'separate order and must be dealt with independently' cannot be countenanced. though in taxation law, the principle of res judicala has no application to an assessment in respect of a different assessment year, as already noticed, the subject-matter of dispute before the ..... the appeal and dispose them of on merits. we would like to make it clear that the appellate authority is bound to follow the provisions of law contained in pre-amended section 19(1) and he cannot reject the application for condonation of delay on the ground of outer time limit of 60 days introduced by ..... casual and careless. in a matter involving heavy delay in filing the appeal, the satisfaction of the appellate authority was recorded in a single word. such an act of the appellate authority cannot but be characterised as arbitrary and callous. whether or not the reasons given by the appellants in the affidavits filed in support of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1963AP460
..... income-tax of the pre-dissolution income of an association which has been dissolved before initiation of assessment proceedings can, under section 44 of the 'income-tax act, 1922 (before amendment in 1958), only be made on the persons who were members of the association at the time of dissolution as assessee, so that they may be jointly ..... the tax on the profits of a firm or association of persons, which has been dissolved or discontinued, to be got by the department and prevents avoidance of taxation by the discontinuance of the firm. it creates a fiction that for the purpose of collecting tax on the profits made before disruption of the business, the association ..... of an 'association of persons'.8. the further appeal to the income-tax appellate tribunal by the assessee succeeded. the contention that the assessment was bad in law as it was made on an association of persons admittedly defunct on the date of assessment without service of notice on all the members found favour with the tribunal .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(5)ALD626; 2000(5)ALT340
..... legislatures have competence to legislate, they can do so prospectively as well as retrospectively and taxation laws are no exception to this power.' it is also observed that 'the legislative power conferred on the appropriate legislatures to enact laws in respect of topics covered by the several entries in the three lists can be ..... no.298itself does not make any re-categorisation of ht categories, but makes only an addition to the already existing ht categories. by virtue of the amendment, the petitioner's company automatically comes under the ht category-iii- 15. there is a rational basis for making such categorisation and classifying the petitioner company ..... petitioner and the stand taken by the respondents in reply to those averments and allegations. the petitioner is a public limited company incorporated under the companies act, 1956. it is a manufacturer of ferro silicon and set up its factory for manufacturing the ferro silicon at rudraram village near sangareddy in medak district .....
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