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State Of Gujarat vs M/S. Raipur Manufacturing Company Ltd on 30 September, 1966

2. So far as question Nos. 3 and 4 are concerned, it is clear that the controversy therein is concluded by the decision of the Supreme Court in State of Gujarat v. Raipur Manufacturing Co. Ltd. [1967] 19 STC 1 and the decision of this Court in Morariji Brothers (Import & Export) Pvt. Ltd. v. State of Maharashtra [1995] 99 STC 117 and following the same, both question Nos. 3 and 4 are answered in the negative and in favour of the assessee.
Supreme Court of India Cites 12 - Cited by 157 - J C Shah - Full Document

Morarji Brothers (Import & Export) Pvt. ... vs State Of Maharashtra on 23 January, 1995

2. So far as question Nos. 3 and 4 are concerned, it is clear that the controversy therein is concluded by the decision of the Supreme Court in State of Gujarat v. Raipur Manufacturing Co. Ltd. [1967] 19 STC 1 and the decision of this Court in Morariji Brothers (Import & Export) Pvt. Ltd. v. State of Maharashtra [1995] 99 STC 117 and following the same, both question Nos. 3 and 4 are answered in the negative and in favour of the assessee.
Bombay High Court Cites 13 - Cited by 8 - D K Trivedi - Full Document

Commissioner Of Sales Tax, Madhya ... vs Madhya Pradesh Electricity Board, ... on 26 November, 1968

It appears that the revenue took this judgment of the Madhya Pradesh High Court to the Supreme Court but when the matter came up before the Supreme Court, the Revenue did not press the matter relating to imposition of sales tax on supply of specification and tender forms. The Supreme Court observed (Commissioner of the Sales Tax v. Madhya Pradesh Electricity Board [1970] 25 STC 188 at 191) :
Supreme Court of India Cites 20 - Cited by 60 - A N Grover - Full Document
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