case of Appropriate Authority and Ors. v. Mass Traders Pvt. Ltd. and Ors. reported in (1993) 292 ITR page 741 rendered by the Karnataka High
Division Bench of the Karnataka High Court in Appropriate Authority v. Mass Traders Pvt. Ltd. [1993] 202 ITR 741 in view of the judgment
Shahadadpuri (1996) 217 ITR 417 (Bom) and Appropriate Authority v. Mass Traders Pvt. Ltd. (1993) 202 ITR 741 relied on; C. B. Gautam v. Union ... approved by the same High Court in Appropriate Authority vs. Mass Traders (P) Ltd. (1993) 202 ITR 741 (Bom) : TC S3.172. In view
rendered by the High Court of Karnataka in Appropriate Authority vs. Mass Traders (P) Ltd. (1993) 202 ITR 741 (Kar) : TC 3PS.53 and after
rendered by the High Court of Karnataka in Appropriate Authority vs. Mass Traders (P) Ltd. (1993) 202 ITR 741 (Kar) 3 and after considering
seized from the Appellant is a
memorandum. It deals with mass mobilisation and party building.
This document states that the broadest sections of people ... self-defence teams. It
then deals with the mobilisation of the urban masses, particularly the
working class. Another document seized from the Appellant is
Mumbai
could have compiled such a scripture for the acceptance of the Hindu traders in North Sind. It will be clear from this short account that ... Ismaili sect was not a case of individual conversions but was a mass or a community conversion; call it mass hypnotism if you choose
caused by crony capitalism when political interests prevailed over those of the masses from whom came the paddy growers and the consumers. The Rice Mill ... collect levy imposed under the Order and from all traders whether or not registered with the Association. Pursuant to these orders the Tahsildar, Gondia issued
transaction and that the trader is prohibited from keeping any weights or measures. According to the learned Judge, if the trader is allowed to keep ... prohibited in S. 7 (10 is the use of any unit of mass or measure, other than the standard weights or measures in any transaction
appeal 87-1998
27. It was a case of mass evasion of octroi on precious and
valuable metals, and dishonest effort. The act could ... order results in perpetrating a fraudulent act of
evasion of octroi by trader of gold, who sell the product for a
pre notified price