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Documents citing Commissioner Of Sales Tax vs Puran Chand And Sons on 27 August, 1979

State Of Orissa vs Satyabadi Sahu And Sons on 21 January, 1982

and after saying so, they affirmed the decision of the Gujarat High Court. The learned standing counsel for sales tax places reliance on a Division Bench decision Commissioner of Sales Tax, Delhi v. Puran Chand & Sons [1981] 48 STC 284 of the Delhi High Court which has been reported as an appendix to another decision of their Court reported in the case of Commissioner of Sales Tax, Delhi v. Nangumal Ram Kishore [1981] 48 STC 277 at 284. Therein a different view has been taken.
Orissa High Court Cites 4 - Cited by 8 - M Rangnath - Full Document

Commissioner Of Sales Tax, Delhi vs Nangumal Ram Kishore on 18 December, 1980

17. The learned counsel for the Commissioner of Sales Tax referred to the decision in Commissioner of Sales Tax, Delhi v. Puran Chand & Sons, Delhi (page 284 infra.) (S.T.R. Nos. 6 and 7 of 1973 decided on 27th August, 1979). In that case, the item under consideration was "icing sugar" which consisted of 5 per cent of starch and 95 per cent of sugar. The court observed :
Delhi High Court Cites 9 - Cited by 6 - Full Document

Commissioner Of Sales Tax vs Nangumal Ramkishore on 18 December, 1980

(10) Learned counsel for the commissioner of Sales Tax referred to the decision in The Commissioner of Sales Tax, V. M/S Puran Chand and Sons. S.T R. Nos 6 and 7 of 1973 decided on 27th August, 1979. In that case, the item under consideration was 'icing sugar' which consisted of 5% of starch and 95% of sugar. The court observed 'The item which can be considered to be exempt is sugar simpliciter and not sugar with any additives, like icing sugar, which has an additive of starch."
Delhi High Court Cites 8 - Cited by 0 - Full Document
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