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Documents citing Lt. Governor Of Delhi & Ors vs M/S. Ganesh Flour Mills Co. Ltd on 9 January, 1973

State Of Gujarat vs Hindustan Packaging Com. Ltd. on 5 November, 2001

9. On the other hand, Mr. R.D. Pathak has submitted that the decision of the Tribunal merely follows the decision of the Supreme Court in Lt. Governor, Delhi v. Ganesh Flour Mills Co. Ltd. [1973] 31 STC 354, which was a similar case and that, therefore, the reference applications are required to be rejected. Mr. Pathak has further submitted that the tetrapack material was inserted as a separate entry in the year 1993--which amendment was in the nature of clarificatory amendment made by the Legislature and the said amendment fortified the assessee's contention that tetrapack materials were always to be treated as a part of the packing materials.
Gujarat High Court Cites 11 - Cited by 0 - M S Shah - Full Document

The Commissioner, Trade Tax vs S/S Dharampal Satyapal Ltd. on 28 October, 2005

12. Section 4-B of the Act and the notification No. TT-2-1623/X1-7(159)/91-U.P. Act-15/48-Order-94 dated 21.5.1994 provides the benefit of concessional rate of tax or the exemption on the goods used in the manufacturing of notified goods or in the packing of such notified goods and not to the raw material of the packing material. PVC granules powder as such cannot be used for packing of the manufactured goods. It is raw material for the manufacturing of packing material. Recognition certificate shows that the dealer was not holding recognition certificate for the manufacturing of packing material, therefore, PVC granules was not eligible for the benefit of concessional rate of tax under Section 4-B of the Act. The decision in the case of Lt. Governor, Delhi v. Ganesh Flour Mills Co. Ltd. (supra) relied upon by the Tribunal is the decision of the Apex Court under the Central Sales Tax Act and is based on the language of Clause (c) of Sub-section (3) of Section 8 of the Act and is not applicable to the present case.
Allahabad High Court Cites 5 - Cited by 0 - R Kumar - Full Document

Collector Of C. Ex. vs Geep Industrial Syndicate Ltd. on 17 August, 1995

6. Even the criterion of packaging material applied by the Department does not support the decision of the Additional Collector. The same was set aside by the order under reference. Reliance was placed on the Ganesh Flour Mills case. The Delhi High Court decision in this regard was upheld by Supreme Court on appeal by Lt. Governor Delhi vide AIR 1973 (SC) 705. The question was the Sales Tax exemption for Tin Plates and sheets sued for packing Vanaspati and Vegetable Oil. It was held "materials intended for being used for the packing of goods for sale" was held to cover materials which are intended or by slight alteration or fabrication can be converted into receptacles for the purpose of storage of goods contained therein for sale. They observed that it is not necessary that those materials should be capable of being used directly for purpose of packing (emphasis added). In the process of adapting them for such use of packing they could undergo some change in shape or from. While affirming this finding the Supreme Court observed that the fact that the tin sheets and plates have t be subjected to the process of cutting and moulding into tin containers would not take them out of the category of materials intended for being used for the packing of goods for sale. It was held by the Tribunal in the order under reference that the underlined words correspond to the expression packaging materials used in Rule 57A. These decisions will totally demolish the stand of the department that the expression packaging materials will only mean ready to use packing articles.
Customs, Excise and Gold Tribunal - Delhi Cites 11 - Cited by 0 - Full Document

Madura Coats Limited vs Collector Of Central Excise on 1 September, 1978

Mr. Ginwala also referred to another decision of the Supreme Court in this connection, namely, the decision made in the case of Lt. Governor, Delhi v. Ganesh Four Mills, . It was held by the Supreme Court that the fact that tin sheets or tin plates have to be subjected to the process of cutting and moulding into tin containers will not by itself take them out of the aforesaid category. The cutting and moulding of the tin sheets only facilitates the actual user in packing. But there was no change in the original product.
Calcutta High Court Cites 17 - Cited by 15 - G N Ray - Full Document

Delhi Cloth And General Mills Co. Ltd. vs Commercial Tax Officer, Central ... on 22 January, 1975

15. Recently, the Supreme Court in Lt. Governor, Delhi v. Ganesh Flour Mills Co. Ltd. A.I.R. 1973 S.C. 705, held that the tin sheets or tin plates used by vegetable oil dealers were materials intended for being used for packing of goods for sale. According to the Supreme Court, the fact that tin sheets and tin plates had to be subjected to the process of cutting and moulding into tin containers would not by itself take them out of the aforesaid category. The cutting and moulding only facilitated the actual user In packing. The ratio decidendi of the aforesaid decision is that the mere fact that a material undergoes a process is not decisive and the test in these cases is whether by such processing the material undergoes a change in its essential nature and character and whether a new product is thereby manufactured.
Calcutta High Court Cites 7 - Cited by 6 - Full Document
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