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1 - 8 of 8 (0.55 seconds)The Central Sales Tax Act, 1956
Atul Glass Industries (Pvt) Ltd. Etc vs Collector Of Central Excise, Etc on 10 July, 1986
12. In catena of judgments of various Courts, it has been held that to
ascertain the nature and functional character of a use of an item, it is to be seen
for what purpose, the product is generally used. Isabgol Husk (Bhusi) is not a
food supplement and is used only as a laxative to treat the stomach disorders
and hence it satisfies the above tests laid down by the Supreme Court in Atul
Glass Industries (P) Ltd. vs. Collector of Central Excise, 1986 (63) STC Page
Annapurna Carbon Industries Co vs State Of Andhra Pradesh on 9 March, 1976
In case of Annapurna Carbon Industries Co. vs. State of Andhra
Pradesh, 1976 (37) STC page 378, the Apex Court has held in para - 11 as
under:-
Ramavatar Budhaiprasad Etc vs Assistant Sales Tax Officer, Akola on 14 March, 1961
15. Similar view has been taken by the Apex Court in the case of
Ramavatar Budhaiprasad vs. The Assistant Sales Tax Officer, Akola & Anr.
Leukoplast (India) Ltd. vs State Of Goa on 3 February, 1988
In case of Leukoplast (India) Ltd. Vs. State of Goa & Ors. 1988
(71) STC Page 180, the Apex Court has held in para-15 as under:-
Assistant Commissioner Of Commercial ... vs West Bengal Commercial Taxes Appellate ... on 16 July, 1997
17. Similar view has been taken by the Apex Court in the case of
Commissioner of Commercial Taxes, West Bengal & Anr. Vs. West Bengal
Commercial Taxes Tribunal & Anr, 1993 (89) Page 355, wherein the Apex
Court has held in para-9 as under:-
Sat Sahib Co-Op L&C; Society vs Chaudhary Charan Singh Haryana ... on 16 March, 2018
In the case of C.S.T. vs. Jaswant Singh Charan Singh 1967 19
STC page 469, it has been held that whilst interpreting statutes, 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. The relevant
para is reproduced as under:-
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