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Documents citing Shah Textile Mills Pvt. Ltd. vs State Of Gujarat on 21 March, 1991

State Of Gujarat vs Newage Hose Manufacturing Co. on 22 March, 1991

6. From the said process it becomes clear that the process as to which the cotton fabric is subjected by the opponent is the process which would fall within sub-clause (v) of clause (f) of section 2 of the Central Excises and Salt Act. The process of rubberising is a specific process referred to in the definition of "manufacture" given by section 2(f), sub-clause (v). The Tribunal, therefore, found that the products in question would fall within the meaning of "cotton fabric" mentioned in item No. 19 in the First Schedule to the Central Excises and Salt Act. In reading this section, the Tribunal referred to and relied upon the language and meaning of the word "cotton fabric" after its amendment by the Central Excises and Salt Act and Additional Duties of Excise (Amendment) Ordinance, 1978, being Ordinance No. 12 of 1970. Therefore, for the reasons extensively stated by us in our judgment in Sales Tax Reference No. 14 of 1981 [Reported as Shah Textile Mills Pvt. Ltd. v. State of Gujarat [1992] 85 STC 515 (Guj)], we hold that the Tribunal was right in holding that the "rubberised cotton hose pipes" and "rubberised cotton-cum-synthetic fibre hose pipes" produced and sold by the opponent would fall within the definition of "cotton fabric" as contained in item No. 19 in the First Schedule to the Central Excises and Salt Act.
Gujarat High Court Cites 6 - Cited by 0 - G T Nanavati - Full Document

State Of Gujarat vs Sayaji Mills No. 1 on 6 December, 2006

6. From the questions referred to this court for decision, it is evident that what is required to be considered by the court is whether the judgment of the Tribunal holding that the sales or transfer of the opponent, i.e. M/s. Sayaji Mills Limited, after the business was closed down, was not in the course of business and so not taxable is correct. Looking to the scheme of the Act, it becomes very clear that the transfer of the goods after the business of the mills company had been closed down would not be the sale of the articles or goods in the course of the business. The mills company was bound to pay tax on the turnover of sales effected during the course of its business but there could not be any such turnover of sales when the business is closed down and the entire business is transferred to a party. At this stage, it would be relevant to notice the decision of the Division Bench of this court rendered in Sadhna Textile Mills Pvt. Ltd. v. State of Gujarat [1992] GSTB 183. In the said case, the Gujarat Sales Tax Tribunal had referred the following question at the instance of the assessee to the High Court:
Gujarat High Court Cites 10 - Cited by 1 - J M Panchal - Full Document
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