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1 - 8 of 8 (0.20 seconds)Gujarat Sales Tax Act, 1969
Commissioner Of Sales Tax vs Krishna Chemicals on 23 August, 1978
Hence, the said decision would render no assistance to the assessee to contend the salt petre is not a chemical under item 138 of the First Schedule to the TNGST Act.
State Of Tamil Nadu vs D.T. Kaliaperumal Naidu And Company on 2 February, 1995
A similar issue came up for consideration before this Court in T.C. No. 331 of 1987 in the case of State of Tamil Nadu v. D. J. Kaliaperumal Naidu and Company, wherein by an order dated November 22, 1994 this Court held that the sales turnover of garlic is entitled to exemption as vegetable under section 17 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the TNGST Act"). Since the order passed by the Tribunal on this aspect is in accordance with the earlier decision of this Court, we consider that there is no infirmity in the order passed by the Tribunal. Accordingly, we are not inclined to interfere with the same.
Tamil Nadu General Sales Tax Act, 1959
The State Of Gujarat vs Shah Bhagwanji Manekchand on 24 December, 1981
5. Another decision relied on by the Tribunal was in State of Gujarat v. Shah Bhagwanji Manekchand [1982] 50 STC 147, wherein the Gujarat High Court held that for an article to be qualified as "chemicals" within the meaning of entry 9 of Schedule II, Part A, to the Gujarat Sales Tax Act, 1969, it must be an intermediary chemical product which can be utilised as such for producing other finished products. Lime is a chemical and the three varieties of lime, namely, merta, sojat and gotan are intermediary chemicals used as agents for the purpose of producing the finished products such as mortar and whitewash which are utilised in the building construction activity. Therefore they would squarely fall within the description of the term "chemicals" occurring in entry 9 of Schedule II, Part A, to the Act, and not under the general residuary entry 13 of Schedule III to the Act.
The State Of Orissa vs Bhagawandas Ashok Kumar on 21 January, 1982
1. In both these revision petitions, relating to the assessment year 1980-81, the department is the petitioner. In both the revision petitions the department contended that the Tribunal was not correct in granting exemption on the sales turnover of Rs. 2,80,500 treating dry green garlic as vegetable. The Tribunal following the decision in State of Orissa v. Bhagawandas Ashok Kumar [1982] 51 STC 74 (Orissa) held that the assessee had dealt in green garlic, that even if it is dried, so long as it is not dehydrated, the garlic would be vegetable within the Notification No. 1764/Revenue dated April 5, 1960 and it is not liable to tax. Accordingly, the Tribunal had set aside the assessment on the sales turnover of garlic of Rs. 2,80,500. We have also heard learned counsel for the assessee in support of the order passed by the Tribunal.
Hardcastle, Waud & Co. Ltd. vs State Of Tamil Nadu on 18 July, 1991
In Hardcastle, Waud & Co. Ltd. v. State of Tamil Nadu [1993] 89 STC 352 (Mad.) while considering the word "chemical" this Court held that, whether a commodity can be described as a "chemical", for the purpose of a similar entry, must be determined not by the use for which a particular purchaser buys it but with reference to the general properties which make it saleable to the entire range of prospective buyers. Thus, on a plain reading of entry 138 of the First Schedule to the TNGST Act, in the light of various decisions cited supra, we hold that the Tribunal was not correct in coming to the conclusion that salt petre is not a chemical. Therefore, the order passed by the Tribunal on this aspect is set aside and the order passed by the assessing officer stands restored. Accordingly, T.C. (R) Nos. 1158 of 1984 and T.C. No. 1159 of 1984 are allowed in part.
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