considered in Commissioner of Sales Tax's case [1968] 21 STC 17 (SC). In G. R. Kulkarni 's case ... STC 61 is not of much assistance.
22. A Division Bench of this Court in State v. Sahachari Udhyog Mandir [1986] 61 STC
Sahar Kendriya Sahakari Kar Vikraya Sangh v. The State of Rajasthan , ((1968) 21 STC 114) (Raj). The applicant thereupon moved an application under ... Sabar Kendriya Sahakari Kar Vikraya Sangh v. The State of Rajasthan ((1968) 21 STC 114) (Raj) and submits that it directly supports
inter-State trade or commerce.--A sale or purchase of goods shall be deemed to take place in the course of inter-State trade ... inter-State sale.
21. In State of Tamil Nadu v. Dharangadhara Trading Co. Ltd. reported in [1988] 70 STC
regarded as cloth.
19. The Supreme Court in Ganesh Trading Co., Carnal v. State of Haryana (1974) 3 SCC 620 = (AIR 1974 SC 1362) laid ... Distributing Company of India Ltd. Madras v. State of Madras (1968) 21 STC 227 (Mad) entry 47 Schedule I of the Madras General
with the flow of trade, commerce or intercourse. Its impact on trade or commerce is not to restrict the trading or commercial activity. In support ... relied on the Andhra Sugars Ltd. v. State of Andhra Pradesh , (1968) 21 STC 212 = (AIR 1968 SC 599). State of Madras
Commissioner of Income Tax v. Rama Krishna Deo
(b) (1968) 21 STC 25 (SC) S.R. Chattiar V.P.B.N.N. Nadar
State of Rajasthan and Anr. v. Karamchand Thappar and brothers (Coal Sales) Ltd. Jaipur 1969 (23) STC(SC) 210.
21. In the Government ... Cotton Press Factory v. Commissioners of Sales Tax, M.P. 1969 21 STC 505 and Vimal Chand Prakash Chand v. Commissioner of Sales
Murli Dhar Dharampal Daresi v. Sales Tax Officer [1965] 16 STC 21 and Shirahatti v. Commercial Tax Officer, Haveri [1967] 19 STC ... Gordon Woodroffe & Co. (Madras) Pvt. Ltd. v. State of Madras [1968] 21 STC 120, held that no time-limit could be prescribed
preferred against the judgment of the Madhya Pradesh High Court [1968 (21) STC 202]. In that case, the Hon'ble Court partly
include such manufactures or manufacturing processes as may be notified by the State Government'
16. Therefore, the expression 'manufacture' means and includes ... Tribunal has made a reference to 1986 RTC 350; 1968 (21) STC 171; 1970 (25) STC 53; 1983 (53) STC
