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.