Search Results Page

Search Results

1 - 7 of 7 (0.20 seconds)
Rameshwar Lal Prahlad Rai vs State Of Bihar And Ors. on 23 August, 1978 cites

State Of Orissa vs Patel Saw Mill on 19 November, 1974

Again, in State of Orissa v. Patel Saw Mills [1976] 37 S.T.C. 392, another Bench of the Orissa High Court held that the exempted articles logs and timbers were different from timber converted into different commodities known in the commercial market as planks, railway sleepers, rafters, beams, ribs and other sized timber. It will be useless to refer to other decisions as I am finally of the view that the item "palm products" in annexures 1 and 2 cannot include palm oil. I would like to add that there are certain principles behind the grant of exemption. There could have been no rationale for the sales tax authorities to exempt imported oil from the levy of sales tax.
Orissa High Court Cites 13 - Cited by 6 - Full Document
1