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1 - 10 of 27 (0.39 seconds)Assam General Sales Tax Act, 1993
The Central Sales Tax Act, 1956
Article 226 in Constitution of India [Constitution]
Braja Lal Banik vs State Of Tripura And Ors. on 16 June, 1989
33. Above being the position on the basis of finding of facts arrived at by the authorities with due application of sound discretion, the decisions relied on by Dr. Todi, learned Senior Counsel for the petitioner, viz., [1971] 27 STC 199 (MP) (Pannalal Umesh Kumar of Ghoghar v. Commissioner of Sales Tax), [1970] 25 STC 211 (SC) (Hindustan Steel Ltd. v. State of Orissa) and [1990] 78 STC 283 (Gauhati) (Braja Lal Banik v. State of Tripura) to bring home his argument that the action of the petitioner was bona fide and there was no element of mens rea are not applicable and misplaced. Needless to say that the ratio of any decision must be understood in the background of the facts of that case.
Hindustan Steel Ltd vs State Of Orissa on 4 August, 1969
33. Above being the position on the basis of finding of facts arrived at by the authorities with due application of sound discretion, the decisions relied on by Dr. Todi, learned Senior Counsel for the petitioner, viz., [1971] 27 STC 199 (MP) (Pannalal Umesh Kumar of Ghoghar v. Commissioner of Sales Tax), [1970] 25 STC 211 (SC) (Hindustan Steel Ltd. v. State of Orissa) and [1990] 78 STC 283 (Gauhati) (Braja Lal Banik v. State of Tripura) to bring home his argument that the action of the petitioner was bona fide and there was no element of mens rea are not applicable and misplaced. Needless to say that the ratio of any decision must be understood in the background of the facts of that case.
J.K. Cotton Spinning And Weaving Mills ... vs Sales Tax Officer And Anr. on 27 April, 1964
13. In the instant case also, the petitioner placed reliance on Rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957 in its plea that it had imported Visicoolers and stabilizers as was permitted by Rule 13 and accordingly issued "C" form towards purchase of the goods under bona fide belief that the same were required for manufacture. However, the issue involved in the case of J.K. Cotton Spinning & Weaving Mills Co. Ltd. v. Sales Tax Officer [1965] 16 STC 563 (SC) was altogether different having no nexus whatsoever, with the issue involved in this case.
Pannalal Umesh Kumar vs Commissioner Of Sales Tax on 22 July, 1970
33. Above being the position on the basis of finding of facts arrived at by the authorities with due application of sound discretion, the decisions relied on by Dr. Todi, learned Senior Counsel for the petitioner, viz., [1971] 27 STC 199 (MP) (Pannalal Umesh Kumar of Ghoghar v. Commissioner of Sales Tax), [1970] 25 STC 211 (SC) (Hindustan Steel Ltd. v. State of Orissa) and [1990] 78 STC 283 (Gauhati) (Braja Lal Banik v. State of Tripura) to bring home his argument that the action of the petitioner was bona fide and there was no element of mens rea are not applicable and misplaced. Needless to say that the ratio of any decision must be understood in the background of the facts of that case.
Dy. Commissioner Of Sales Tax (Law), ... vs Coco Fibres on 4 December, 1990
Likewise in the case of Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) v. Coco Fibers as reported in [1991] 80 STC 249 ; (1992) Supp (1) SCC 290, the court dealing with the meaning of "manufacture" held that by process of manufacture something is produced and brought into existence which is different from that, out of which it is made in the sense that the things produced is by itself a commercial commodity capable of being sold or supplied. The question before the court was whether any manufacturing process is involved in converting the husk into fibre, and whether the fibre is different from the husk as a commercial commodity.
Ujagar Prints Etc vs Union Of India & Ors. Etc on 4 November, 1988
Taking recourse to the dictionary meaning of the word "manufacture" and relying upon its earlier decision as reported in [1989] 74 STC 401 (SC) ; (1989) 3 SCC 488 (Ujagar Prints v. Union of India), the court concluded that the green husk which is soaked into saltish sea water for days together and after decomposition, on being subjected to beating either by manual or mechanical process, fibre is produced in the process, which is a distinct commodity known in the commercial parlance. It observed that no one in the market would sell or supply husk when fibre is asked for.