Supreme Court took the view that in the transfer of controlled commodities in pursuance of a direction under a Control Order, the element of volition ... earlier decisions with regard to the liability of transfers of controlled commodities to be charged to sales tax. The Supreme Court held that where there
Supreme Court took the view that in the transfer of controlled commodities in pursuance of a direction under a Control Order, the element of volition ... earlier decisions with regard to the liability of transfers of controlled commodities to be charged to sales tax. The Supreme Court held that where there
since 1963. It has 30 branches. Appellant is
dealing in non-controlled commodities through its branches. In
addition, appellant is also doing the work ... modus operandi indicates that the State Government exercises total
control over the stock of controlled commodities stored in the
godowns of the appellant-society
Bombay Essential Commodities and Cattle (Control) Act, 1958
BOMBAY PRESIDENCY
India
The Bombay Essential Commodities and Cattle (Control) Act, 1958
Act 62 of 1958
Published ... Repeals and Saving.
(1) The Central Provinces and Berar Specified Commodities (Control) Act, 1946, and the Saurashtra Essential Commodities and Cattle (Control) Ordinance
forward contracts from conducting forward trading in any commodity whatever except a commodity or commodities which may be specified in the registration certificate ... trade in one commodity or commodities and another association in some different commodities. How can they go on varying the commodities for forward trading
Control order.
[158 H-159 C]
The predominant object of issuing a control order under
sub-s. (I) of s. 3 of the Essential Commodities ... facie and
patently discriminatory. The Essential Commodities Act
treats certain controlled commodities and their sellers in a
special manner by fixing controlled prices. The sellers
price of fertilizer, an
essential commodity governed by the Essential Commodities
Act and the Fertilizer (Control) order, 1957. [378 H; 379 A-
B]
There does ... same commodity,
fertilizer, considered as an essential commodity by the
Central Gov-
369
ernment under the Essential Commodities Act and as a
commodity essential
particular, yarn price control had not followed the
pattern of price control for cloth by providing for periodic
changes in the control price to allow ... regard to other commodities control has to stop at some
intermediate point. The methods of control also vary from
commodity to commodity. In regard
Price) Control Order, 1981 (hereinafter referred to as the Control Order)--This Control Order was promulgated under S. 3 of the Essential commodities ... common case that by the Control Order or otherwise no control price for the whole of the commodity of rice bran has been fixed under
Supreme Court has taken the view that in the transfer of controlled commodities in pursuance of a direction under the Control Orders, the element ... Supreme Court took the view that in the transfer of controlled commodities in pursuance of a direction under a Control Order, the element of volition
