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1 - 6 of 6 (0.25 seconds)Section 3 in The Coinage Act, 2011 [Entire Act]
Article 136 in Constitution of India [Constitution]
Sarin Chemical Laboratory vs Commissioner Of Sales Tax, U.P on 7 August, 1970
In
Sarin Chemical Laboratory v. Commissioner of Sales Tax(1)
this Court held tooth powder to be a "toilet requisite" and
liable to sales tax at a single point under s. 3A of the Act
read with entry no. 6 of the: notification, with which we,
are also concerned in the present case, it being observed
that the names of the, articles, sales and. purchases of
which are liable to be taxed, given in a statute, unless
defined in the statute, must be construed not in a technical
sense but as understood in common par lance.
Commissioner Of Sales Tax, Madhya ... vs Jaswant Singh Charan Singh on 23 February, 1967
In Commissioner of Sales Tax,
M.P. Indore v. Jaswant Singh Charan Singh(3) the word "coal"
was held by this Court to include "charcoal", it being
observed that, while interpreting items in statutes like the
Sales Tax Acts, resort should be had not to the scientific
Or technical meaning of such terms, but to their popular
meaning or the meaning attached to them by those dealing in
them, that is to say, to their commercial sense. In the
course of the judgment, after referring to certain
decisions, including the decisions from Australian, Canadian
and English Courts, it was observed :
Sales Tax Commissioner, U. P vs M/S. Ladha Singh Mal Singh on 27 July, 1971
In Sales Tax
Commissioner/ U.P. v. Ladha Singh Mal Singh(1) cloth
manufactured by means of power-looms was held by this Court
not to fall within the words " cloth manufactured by mills"
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