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Mettur Sandalwood Oil Co., Mettur Dam vs State Of Madras on 8 July, 1964 cites

Bishambar Dayal Shri Niwas vs Commissioner Of Sales Tax on 14 November, 1962

(8) Learned counsel for the petitioner also drew our attention to the fact that the bulk of the sales of the petitioner in the year was in large containers holding from 5 lbs. to 50 lbs; and that the intention in effecting such sales was to sell the oil only as a base for preparing perfumes and other articles. It was also mentioned that the sandalwood oil is a medicine used for pharmaceutical purposes. Reference was made in this connection to the authority of the Allahabad High Court in Bishambar Dayal Srinivas v. Commissioner of Sales Tax, 1963-14 STC 184 (All), where it is observed:
Allahabad High Court Cites 2 - Cited by 12 - Full Document

East India Housing And Land Development ... vs Commissioner Of Income-Tax, West ... on 2 November, 1960

Learned counsel for the petitioner also referred to a decision under the Income-tax Act reported in East India Housing and Land Development Trust, Ltd. v. Commr. of Income-tax. W. b. , where it was observed that if the income from a source fell within a specific head set out in S. 6 (Indian Income-tax act, 1922) that fact that it might indirectly be covered by another head would not make the income taxable under the latter head. from the foregoing discussion it would appear that there is no difficulty in holding that sandalwood oil, in the form sold by the petitioners, would not fall either under Serial No. 51 of the first Schedule or under serial No. 6(a) of the second Schedule.
Supreme Court of India Cites 7 - Cited by 214 - Full Document
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