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1 - 10 of 14 (0.31 seconds)Section 12A in Andhra Pradesh General Sales Tax Act, 1957 [Entire Act]
Section 5F in Andhra Pradesh General Sales Tax Act, 1957 [Entire Act]
Section 5 in Andhra Pradesh General Sales Tax Act, 1957 [Entire Act]
Media Communications vs Government Of Andhra Pradesh on 6 December, 1996
8. Learned counsel further submits that the High Court of
Andhra Pradesh in the case of Media Communications Vs.
Government of Andhra Pradesh 1997(105) STC 227(AP) struck
down a pari materia provision (Section 5F of the A.P. General
Sales Tax Act, 1957) on the premises that the said levy is
contrary to the single point system of tax and cannot be
accepted. Appeal filed by the Government of Andhra Pradesh
against the said Order in SLP(C ) Nos. 68046849 of 1998 has
been dismissed by this Court on 29 th October, 1998 and in the
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light of the judgment of the High Court of Andhra Pradesh, Rule
6(4)(m)(i) read with Explanation III is not sustainable and
deserves to be quashed.
The Karnataka State Handicrafts ... vs The Secretary, Engineering And General ... on 15 December, 2006
On facts,
therefore, we find that the High Court’s judgment
[State of Karnataka v. Anant Engg. Words, 2006 SCC
OnLine Kar 840] is correct and does not need to be
interfered with inasmuch as the iron and steel goods,
after being purchased, are used in the manufacture of
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other goods, namely, doors, window frames, grills, etc.
which in turn are used in the execution of works
contracts and are therefore not exempt from tax.”
M/S Achal Industries vs State Of Karnataka on 28 March, 2019
25. It is trite law that tax provisions granting
exemptions/concessions are required to be strictly construed as
recently held by this Court in M/s. Achal Industries Vs. State
of Karnataka AIR 2019 SC 1653.