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Documents citing Bansilal Agarwal And Brothers vs Commissioner Of Sales Tax on 19 January, 1957

R.M.E. Works vs Commissioner Of Sales Tax on 28 January, 1976

In Agrawal Brothers, Satna v. Commissioner of Sales Tax 1965 M.P.L.J. 842, I appeared as a counsel for the assessee and unsuccessfully contended that the tractors sold were farm tractors and, therefore, the sales were of agricultural machinery not taxable under entry 44, Part II, Schedule II, of the Madhya Pradesh General Sales Tax Act, 1959. The contention was negatived by the Division Bench of this Court on the ground that the facts found by the Tribunal did not show that "the tractors sold by the assessee were farm tractors and could be used only for the purposes of agriculture".
Madhya Pradesh High Court Cites 16 - Cited by 1 - Full Document

R.M.E. Works vs Commissioner Of Sales Tax on 26 August, 1975

6. As regards the first question, which is the main question, we find that three different Division Benches of this Court have expressed a view, which, according to us, would need further examination. Two of these cases are reported cases, namely, Agrawal Brothers v. Commissioner of Sales Tax M.P. 1965 J.L.J. 895 and the other is Commissioner of Sales Tax, M. P. v. R. M. E. Works, Raipur (1969) II Vikraya Kar Nirnaya 333.
Madhya Pradesh High Court Cites 1 - Cited by 0 - Full Document

Madanlal vs Champalal And Ors. on 12 January, 1982

8. The word 'include' is a word of enlargement. It is generally used in definitions and interpretation clauses in order to enlarge the meaning of the words and the phrases occurring in the body of the statute, and when it is so used, the words or phrases must be construed as comprehending not only such things as they signify according to the natural import, but also those things which the interpretation clause declares they shall include, as has been observed in 1957 Jab LJ 222: (AIR 1957 Madh Pra 30) (Bansilal v. Commr. of Sales-tax).
Madhya Pradesh High Court Cites 13 - Cited by 0 - Full Document

The Madhya Pradesh State Co-Operative ... vs The Commissioner Of Sales Tax on 8 September, 1969

9. As to the second question, the Tribunal found that the centrifugal engines and pumping sets were sold by the marketing society not only to the agriculturists but to other persons as well for the purposes other than agriculture. This finding is not disputed before us. It has been held by a Division Bench of this court: in Agrawal Brothers v. Commissioner of Sales Tax [1965] 16 S.T.C. 860, that a tractor, though it could be used on the farms could not be treated as an "agricultural machinery", as it could also be used as haulage in factories, at air-fields etc. The test laid down in that case was that it was not enough to prove that the particular machinery could be used for purposes of "agriculture" also, but the proof was required that in general parlance it was known as an "agricultural machinery". In Pashabhai Patel and Co. (P.)
Madhya Pradesh High Court Cites 7 - Cited by 5 - Full Document

Commissioner Of Sales Tax vs Import Association on 20 September, 1974

In Bansilal Agarwal and Brothers v. Commissioner of Sales Tax [1958] 9 S.T.C. 100, it was held that electrical goods according to its connotation may be those articles which could be used only with the application of electrical energy. It was also held that the articles meant to generate electrical energy were also within the purview of electrical goods. It is, thus, evident that the instruments or articles which are used for measuring electric current would be electrical goods.
Allahabad High Court Cites 3 - Cited by 4 - Full Document
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