door No. 17/3 of Kumaramangalam Panchayath exhibited for sale insect infested peas dhal unfit for human consumption and as such they committed the offences ... impugned judgment.
4. Even though the then Food Inspector who purchased peas dhal from the respondents for the purpose of sampling, sent the sample
Foreign Trade3, making provisions for
restricting the import of certain beans, peas and pulses.
3.1. In the preceding years, such notifications and trade notices were ... issued in the subsequent year, on restriction
of import of certain beans, peas and pulses, were again challenged in
different High Courts and, notwithstanding
Item Description Existing Existing Policy Revised Policy
Code Policy Condition Condition
0713 Peas (Pisum Restricted Restricted for the During the period
1000 Sativum) including period ... from 1st from 1st April, 2019
Yellow peas, January, 2019 to to 31st March,
Green peas, Dun 31st March, 2019 2020, total quantity
peas
petitioners before us to export 30,000 metric tonnes (MT) of Chick Peas from this country to her neighbour, Pakistan.
2. For those needing proof ... Egypt, Greece and Rome. As much as we relish our chick peas (chana) and the imported Kabuli variety, our `desi' chick peas it seems
question that arises for determination in this writ petition is whether "pea-gravels" supplied by the petitioner falls within the category of goods ... During the relevant period the petitioner supplied pea-gravels to the Executive Engineer, Public Health Engineering Division No. (III), Udaipur, South Tripura, in pursuance
public limited
company. That company deals in import and export of peas and
pulses and various other commodities. Opposite party no. 2 is
proprietor ... accused in the criminal
proceeding, for purchasing 100 metric tons of yellow peas @
Rs.19,500/- per metric ton and the company agreed to sell
writ of mandamus to the respondents to release consignments
of ‘Peas’ and ‘Dhall’ imported by the petitioner under the Bills of
Entry in terms ... petitioners are importers of two kinds
of products (i) various varieties of peas such as Yellow Peas, Green
Peas, Dun Peas, Kaspa Peas, Pigeon Peas
determination by this Court:
" i) Whether the processing of raw peas into pea seeds is a
process ordinarily employed by the cultivator within ... there was Hindustan Lever Canning
Plant which provides ready market for raw peas?
ii) Whether the Hon'ble ITAT has erred in holding that
Pandian
ORDER
R. Jayasimha Babu, J.
1.
Petitioners are dealers in 'peas' and 'peas dhal'. They are assessees under the Tamil ... General Sales Tax Act . They have sought for a declaration that 'peas' and 'peas dhal' are declared goods falling under item
Officer found that the petitioner had purchased mung, chana, biri and peas by giving declaration as required under the Act that he would resell such ... converted some mung and biri to dal. Similarly, he converted chana and peas to besan. To the extent the assessee converted the goods purchased
