Court : Andhra Pradesh
Reported in : [1969]71ITR629(AP)
..... clearly mala fide in the sense that there was an abuse of power conferred on the income-tax officer under section 132 of the act (43 of 1961), as it stood unamended and after the amendment act (i of 1965).'it will thus be seen that, according to this affidavit, the villain of the piece was one n.s. ..... their lordships were dealing with searches and seizures under the provisions of the criminal procedure code, but the same reasoning would apply to searches and seizures under the various tax laws conducted with a view to unearthing material for the purpose of detecting tax evasion and levying and collecting taxes which are legitimately due to the state. but what ..... effected by the income-tax officials was neither arbitrary nor indiscriminate nor high-handed, but, on the contrary, it was done in strict conformity with the provisions of law. indeed the 3rd respondent has stated in the affidavit filed by him that a. ramaswamy, one of the partners of sri venkateswara lodge, was quite co-operative .....
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 : [1969]23STC178(AP)
..... characteristics could be dealt with by the income-tax officer under the provisions of the amended act and the procedure of the ordinary law of the land, it held that the proceedings before the investigation commission could no longer be continued under the procedure prescribed by the impugned act. section 5(1) was thus struck down as unconstitutional and void alter the coming into ..... referred to it under sub-section (1), the commission has reason to believe-(a) that some person other than the person whose case is being investigated has evaded payment of taxation on income, or(b) that some points other than those referred to it by the central government in respect of any case also require investigation, it may make a report .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]24STC133(AP)
..... the learned government pleader submits that section 5-a was introduced by the amendment act 16 of 1963 and that section 5-a is merely an ancillary provision and not an independent charging section. the section does not bring about any change in the subject-matter of the taxation but that it only provides for an additional rate in respect of the ..... of the majority, held that:a gross sales tax which classifies vendors for the imposition of a varying rate of taxation solely by reference to the volume of their transactions denies the equal protection of the laws in violation of the fourteenth amendment.47. caradozo, j., dissented from the majority view and upheld the principle that a tax upon gross sales, ..... paisa on every rupee of his turnover liable to tax, if his total turnover for that year is rupees three lakhs or more.9. the legislative power to make laws for imposing taxes on sale or purchase of goods is conferred by entry 92-a of list i and entry 54 of list ii of the seventh schedule of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]24STC320(AP)
..... was pointed out by krishna rao, j., speaking for the bench that the 1957 act regarded the first purchase as the point of tax whereas the amending act of 1959 shifted the point to the last purchase and by the amendment of 1961 no point for taxation was fixed at all. in view of this our learned brother observed at page 304 ..... of tax on groundnuts is illegal and unconstitutional.3. it is contended that inasmuch as article 286(3) of the constitution, added by the constitution (sixth amendment) act, authorises parliament by law to impose such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax as it may by ..... state and those manufactured or produced inside the state and, therefore, they contravene the provisions of article 304(a) of the constitution and are invalid, inasmuch as taxing laws can be restrictions on trade, commerce and intercourse, if they hamper the flow of trade and if they are not compensatory taxes or regulatory measures. sales tax on .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]24STC367(AP)
..... in east india tobacco co. v. state of andhra pradesh [1962] 13 s.t.c. 529 it was held that taxation laws must also pass the test of article 14 ; that 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 ..... .j., who spoke for the majority, observed at page 557 :but if the same class of property similarly situated is subjected to an incidence of taxation, which results in inequality, the law may be struck down as creating an inequality amongst holders of the same kind of property. it must, therefore, be held that a taxing statute ..... turnover:provided ....14. section 11 prior to the amendment and after the amendment are given in juxtaposition :prior to the amendment. after the amendment.section 11 : 'the tax or penalty section 11: notwithstandingdue under this act, in respect of anything in this act or in any othera transaction of sale or purchase law for the time being in force or ineffected by .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1969]24STC430(AP)
..... and that such a provision has not been made in the punjab act. the learned government pleader has stated that the punjab act has since been amended prescribing a definite stage for the levy of tax and when the validity of the said amendment act was challenged, the provision as amended was held by the supreme court to have made the stage ..... said entry are discriminatory inasmuch as the dealers in tanned goods have to pay more tax than the dealers in untanned goods. but this difference in the burden of taxation arises on account of the different values of the respective goods, viz., tanned and untanned goods. consequently this does not bring about any discrimination so as to ..... 1959] 35 i.t.r. 339. under the provisions of article 265 of the constitution of india, no tax shall be levied or collected except by authority of law. but where an agreement entered into by the taxing authorities and the assessee, or the undertaking given by the assessee is not covered by the statutory provisions, that .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1970]25STC34(AP)
..... these items in schedule v. they were exempted from levy of duties by the state by virtue of section 10 of the andhra pradesh general sales tax (amendment) act, 1958 (act no. 3 of 1958). this amendment was effected with effect from 1st april, 1958. sugar was one of such exempted items. it would thus appear certain specified goods including sugar which were ..... among the several states which agree to remove sales tax on sugar, tobacco and all its products etc. the central act came into force on 24th october, 1957. the state government being anxious that there would be no double taxation in respect of these three items of goods and in exercise of the powers conferred on them under section 5 ..... on the other hand, was that 'sugar candy' in the absence of any express terms or clear context in the act cannot be held to be included in the term 'sugar' so as to be exempt from taxation under the act. in this view of the matter, the tribunal directed that the tax at the rate of 1 per cent, on the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1971]28STC110(AP)
..... or commerce, the person dealing in it is entitled to the benefits of section 15 of that act and inasmuch as under the east punjab general sales tax act, 1948, as amended by punjab act no. 7 of 1948, the person has to pay additional tax, the law imposing that tax is invalid and that therefore the petitioners were only liable to pay tax not ..... central sales tax act, 1956, and that they were not liable to pay any tax when they sold their goods outside the state and were liable to pay tax at 2 per cent. only when they sold their goods inside the state it was held by the punjab high court in raghbir chand som chand v. excise and taxation officer [1960] ..... 11 s.t.c. 149 'that ginned and unginned cotton are essentially the same commodity and buying unginned cotton and selling ginned cotton are two transactions dealing with the same commodity and that as this commodity has been declared under section 14 of the central sales tax act, 1956, as one of the .....
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