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Siggil India Limited (Formerly The ... vs The Commercial Tax Officer And Anr. on 10 October, 1995
cites
South India Carbonic Gas Industries ... vs State Of Tamil Nadu on 17 August, 1990
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It is clear from the above entry 25 that unlike in entry 106 tw3o classes of gases other than those specified i.e., (i) gases other than those specified elsewhere in the schedule, in all its forms; and (ii) purified and processed gases in all its forms. This change of specifying two classes of gases is brought about by he Amendment Act of the Legislature. The Judgment of this Court in South India Carbonic Gas Industries Limited v. State of Tamil Nadu 80 S.T.C. 30 does not help the petitioner in view of the amendment. As already stated above, that was a case where no differentiation of gases in terms of purity was there. On facts of that case, it was not established that the goods were different commercial commodities.
Article 14 in Constitution of India [Constitution]
State Of Tamil Nadu vs Pyare Lal Malhotra Etc on 19 January, 1976
17. The Supreme Court in the case of State of Tamil Nadu v. Pyare Lal Malhotra 37 S.T.C. 319 has stated thus:
Article 301 in Constitution of India [Constitution]
Aphali Pharmaceuticals Ltd vs State Of Maharashtra & Ors on 19 September, 1989
20. The judgment in Aphali Pharmaceuticals Limited v. State of Maharashtra 81 S.T.C. 113, relied on by the petitioner also does not advance the case of the petitioner in any way as there is no question of any schedule controlling or prevailing against the express enactment as regards the case on hand on the facts which are not in dispute.