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Bhagirathi Agarwal And Brothers And ... vs State Of Orissa on 1 June, 1973 cites

Government Of Andhra Pradesh vs Guntur Tobaccos Ltd on 18 November, 1964

To the same effect was their earlier decision in the case of Government of Andhra Pradesh v. Guntur Tobaccos Ltd. [1965] 16 S.T.C. 240 (S.C.) Several cases were cited to us at the Bar dealing with the question as to whether the turnover of packing materials was exigible to tax. We do not think it at all necessary to refer to the catena of decisions in view of the agreed position that the test which we have referred to above is the proper one to be applied.
Supreme Court of India Cites 17 - Cited by 102 - Full Document

Mohanlal Jogani Rice & Atta Mills vs The State Of Assam on 1 August, 1952

In fact, after referring to the cases of Mohanlal Jogani Rice and Atta Mills v. The State of Assam [1953] 4 S.T.C. 129, Indian Leaf Tobacco Development Co. Ltd. v. The State of Madras [1954] 5 S.T.C. 354, Hanumantha Rao v. The State of Andhra [1956] 7 S.T.C. 486, Varasuki and Co. v. The Province of Madras [1951] 2 S.T.C. 1 and Chidambara Nadar Sons and Co. v. State of Madras [1960] 11 S.T.C. 321, the Supreme Court in the tobacco case, already referred to, Hyderabad Deccan Cigarette Factory v. State of Andhra Pradesh [1966] 17 S.T.C. 624 (S.C.), laid down that as the test and required the High Court to come to a finding in that case by adopting that test.
Gauhati High Court Cites 2 - Cited by 15 - Full Document

Indian Leaf Tobacco Development Co. ... vs Council, Corporation Of Madras on 6 October, 1953

In fact, after referring to the cases of Mohanlal Jogani Rice and Atta Mills v. The State of Assam [1953] 4 S.T.C. 129, Indian Leaf Tobacco Development Co. Ltd. v. The State of Madras [1954] 5 S.T.C. 354, Hanumantha Rao v. The State of Andhra [1956] 7 S.T.C. 486, Varasuki and Co. v. The Province of Madras [1951] 2 S.T.C. 1 and Chidambara Nadar Sons and Co. v. State of Madras [1960] 11 S.T.C. 321, the Supreme Court in the tobacco case, already referred to, Hyderabad Deccan Cigarette Factory v. State of Andhra Pradesh [1966] 17 S.T.C. 624 (S.C.), laid down that as the test and required the High Court to come to a finding in that case by adopting that test.
Madras High Court Cites 1 - Cited by 19 - Full Document

Varasuki & Co. Through One Of Its ... vs The Province Of Madras, Through The ... on 13 July, 1950

In fact, after referring to the cases of Mohanlal Jogani Rice and Atta Mills v. The State of Assam [1953] 4 S.T.C. 129, Indian Leaf Tobacco Development Co. Ltd. v. The State of Madras [1954] 5 S.T.C. 354, Hanumantha Rao v. The State of Andhra [1956] 7 S.T.C. 486, Varasuki and Co. v. The Province of Madras [1951] 2 S.T.C. 1 and Chidambara Nadar Sons and Co. v. State of Madras [1960] 11 S.T.C. 321, the Supreme Court in the tobacco case, already referred to, Hyderabad Deccan Cigarette Factory v. State of Andhra Pradesh [1966] 17 S.T.C. 624 (S.C.), laid down that as the test and required the High Court to come to a finding in that case by adopting that test.
Madras High Court Cites 1 - Cited by 18 - Full Document

M.S. Chidambara Nadar Sons And Co. vs State Of Madras on 7 December, 1959

In fact, after referring to the cases of Mohanlal Jogani Rice and Atta Mills v. The State of Assam [1953] 4 S.T.C. 129, Indian Leaf Tobacco Development Co. Ltd. v. The State of Madras [1954] 5 S.T.C. 354, Hanumantha Rao v. The State of Andhra [1956] 7 S.T.C. 486, Varasuki and Co. v. The Province of Madras [1951] 2 S.T.C. 1 and Chidambara Nadar Sons and Co. v. State of Madras [1960] 11 S.T.C. 321, the Supreme Court in the tobacco case, already referred to, Hyderabad Deccan Cigarette Factory v. State of Andhra Pradesh [1966] 17 S.T.C. 624 (S.C.), laid down that as the test and required the High Court to come to a finding in that case by adopting that test.
Madras High Court Cites 2 - Cited by 13 - Full Document

M/S New India Sugar Mills Ltd vs Commissioner Of Sales Tax, Bihar on 26 November, 1962

Relying on the decisions of New India Sugar Mills Ltd. v. Commissioner of Sales Tax, Bihar [1963] 14 S.T.C. 316 (S C), and Chittar Mal Narain Das v. Commissioner of Sales Tax [1970] 26 S.T.C. 344 (S.C.) of their own court, the learned Judges came to hold that with regard to cement there can be no sales exigible to sales tax. Then the learned Judges dealt with the question of exigibility of sales tax over the turnover of the packing material. The Central Government's direction under the Cement Control Order of 1958 was extracted which ran thus:
Supreme Court of India Cites 32 - Cited by 190 - J C Shah - Full Document

Chhitter Mal Narain Das vs Commissioner Of Sales Tax on 21 July, 1970

Relying on the decisions of New India Sugar Mills Ltd. v. Commissioner of Sales Tax, Bihar [1963] 14 S.T.C. 316 (S C), and Chittar Mal Narain Das v. Commissioner of Sales Tax [1970] 26 S.T.C. 344 (S.C.) of their own court, the learned Judges came to hold that with regard to cement there can be no sales exigible to sales tax. Then the learned Judges dealt with the question of exigibility of sales tax over the turnover of the packing material. The Central Government's direction under the Cement Control Order of 1958 was extracted which ran thus:
Supreme Court of India Cites 14 - Cited by 35 - J C Shah - Full Document

Salar Jung Sugar Mills Ltd. vs State Of Mysore And Ors. on 26 November, 1970

The ultimate conclusion in this decision supports Mr. Mohanty's contention undoubtedly. But we are not prepared to attach any importance to this decision in view of the earlier decision of the Supreme Court in the case of Salar Jung Sugar Mills Ltd. v. State of Mysore [1972] 29 S.T.C. 246 (S.C.) A larger Bench of seven learned Judges had already held that the two decisions referred to in the later case were not good law.
Karnataka High Court Cites 9 - Cited by 40 - Full Document
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