CiteTEXT
...) Whether in view of the decision of the Supreme Court in Kothari Products Ltd. v. Government of Andhra Pradesh, [...one and the same thing and for this purpose, my attention was drawn to first paragraph of judgment in Kothari Products Ltd., [2000] 119 STC ...Bharat Ji Agrawal, learned counsel for the assessee, however, relied on the apex court's decision in Kothari Products Ltd. v. Government of Andhra Pradesh, [...
...:“A. Whether in view of the decision of Supreme Court in Kothari Products Ltd. v. Government of Andhra Pradesh ...engaged in business of manufacturing and selling of Sada Pan Ka Masala and Gutkha under the brand name ‘Raj Darbar’ and ‘Rahat Gutkha’. It is said that aforesaid Gutkha items are products of tobacco and...Commissioner Of Sales Tax, U.P v. Agra Belting Works, 2001 (121) STC 396, no tax was payable by the applicant?C. Whether in view of the facts and circumstances of...
...the decision of Supreme Court in Kothari Products Ltd. v. Government of Andhra Pradesh 2000 ...of manufacturing and selling of Gutkha under the brand name Tulsi Mix, Mulsi My Mix and Double Mazza. It is said that aforesaid Gutkha items are products of tobacco and, therefore, exempted from...Sales Tax, U.P v. Agra Belting Works, 2001 (121) STC 396, no tax was payable by the applicant?C. Whether in view of the facts and circumstances of the case, the Trade Tax Tribunal...
...Kothari Products Ltd. v. Government of Andhra Pradesh 2000 STC (119) ...view of decision of Hon'ble Supreme Court in Commissioner Of Sales Tax, U.P v. Agra Belting Works, 2001 (121) STC 396, no tax was...
...Kothari Products Ltd. v. Government of Andhra Pradesh 2000 STC (119) ...decision of Hon'ble Supreme Court in Commissioner Of Sales Tax, U.P v. Agra Belting Works, 2001 (121) STC 396, no tax was payable by the...
...Supreme Court in Kothari Products Ltd. v. Government of Andhra Pradesh 2000 STC (...Sales Tax, U.P v. Agra Belting Works ., 2001 (121) STC 396, no tax was payable by the applicant? C. Whether in view of the facts and circumstances of the case, the Trade Tax Tribunal...
...Supreme Court in Kothari Products Ltd. v. Government of Andhra Pradesh 2000 STC (...Belting Works, 2001 (121) STC 396, no tax was payable by the applicant?C. Whether in view of the facts and circumstances of the case, the Trade Tax Tribunal was justified in...
...product under Heading 24.04 of the Tariff on the ground that the Supreme Court in the case of Kothari Products Ltd. v. Govt. of Andhra Pradesh - 2...was covered by Heading 21.06 of the Central Excise Tariff and as per Note 3 to the said Chapter Pan Masala may contain tobacco. However, when M/s. Kothari Products challenged the imposition of Sales...arguments Shri P.M. Rao, learned D.R., submitted that tobacco products are classifiable under Chapter 24 of the Central Excise Tariff and once the Pan Masala containing tobacco, commonly known as Gutaka...
...framed for consideration in the aforesaid judgment:-"A. Whether in view of the decision of Supreme Court in Kothari Products Ltd. v. Government of ...Supreme Court in Commissioner Of Sales Tax, U.P v. Agra Belting Works ., 2001 (121) STC 396, no tax was payable by the applicant...
...in applying the ratio of the decision rendered by the Supreme Court of India in the case of Kothari Products Ltd. Vs. Government of Andhra Pradesh reported in ...decision of the Apex Court reported in 19 STC 533 KOTHARI PRODUCTS LIMITED v. GOVT. OF ANDHRA PRADESH, holding that 'gutkha' is also a...City Distributors Vs. State of Pondicherry reported in 102 STC 566 for exemption of the tobacco pan masala products as...
...Kothari Products Ltd. v. Government of Andhra Pradesh reported in [2000] 119 STC ...challenged by other dealers and the apex court in the case of Kothari Products Ltd. v. Government of Andhra Pradesh reported in [....2. The assessee is a trader dealing with gutkha, panmasala, being tobacco products. Initially, no sales tax was leviable on the said tobacco products. However, by an amendment to the Karnataka...
...STC 747 in State Of Kerala v. Aluminium Industries Ltd., Kundara, Quilon . (1965) 16 STC 689, 1965 Ker LT 517 (SC...Kamala Mills Ltd. v. State Of Bombay . (1966) 1 SCR 64, AIR 1965 SC 1942, (1965) 16 .... Many products after some time cannot be sold at all for various reasons. In the case of BSC Footwear Ltd. v. Ridgeway 1972 AC 544, (1971) 2 All ER 534, (1971...
...Indian Steel and Wire Products Ltd. v. CIT (1977) 108 ITR 802 (Cal) and the Allahabad High Court in...Commissioner Of Income-Tax v. Kay Charan Pvt. Ltd. (1991) 190 ITR 190, 1991 UPTC 553(All...Singh Engineering Works Pvt. Ltd. v. Commissioner Of Income-Tax (1979) 119 ITR...
...Products Ltd. v. Govt. Of A.P ., (2000) 9 SCC 263 and State of Orissa v. Radheshyam Gudakhu Factory, (1987) 68 STC..., 1994 Supp (2) SCC 639 and State of Bihar v. Krishna Kumar Kabra, (1998) 108 STC 1. Whereas the ...., (2000) 119 STC 321 (Ker.), if there are two entries, one general and another specific, the general entry must give way to the specific entry. The...
...the decision of Apex Court in Kothari Products Ltd. v. Govt. Of A.P., (2000) 9 SCC 263 for this purpose and also on...Kothari Products Ltd.'s case (supra). In that case the appellant manufactured and was dealing in ‘Gutka’ under the brand name “Pan Parag” and the introduction of Entry 194 in the First Schedule to the...decision of the Apex Court in Kothari Products Ltd.'s case (supra) pointed out that gutka is a tobacco, then there is no question of levying the tax on the same as it is already exempted under Section 7...
.... In respect of certain factories involving products like cement, involving inter alia Grasim Industries Ltd. [civil appeal arising out of SLP (C) No. 2064 of 2007], we may notice that the Government of...96.00
6.
Kothari Sugars & Chemicals Ltd.
33.00
Total
745.64...in this behalf has been placed on State of A.P v. National Thermal Power Corpn. Ltd...
...Kothari Products Ltd. v. Government of A.P and State of Orissa v. Radheshyam Gudakhu Factory (2018) 11 SCC 505. This court in Radheshyam Gudakhu Factory (supra), noted that “tobacco” in...Act, local sales tax cannot be levied by introducing Entry No. 46 through a notification and by including it in the First Schedule. Kothari Products Ltd. (supra) was relied on; the dealer was dealing...judgment considered all previous decisions of the courts, including the judgment in Kothari Products Ltd. (supra) as well as judgments of various High Courts as to whether Pan masala is tobacco. The...
...was contented on the authority of the judgment of the Supreme Court in Kothari Products Ltd. v. Govt. of A.P, (2000) 9 SCC...., (1987) 66 STC 1; Sales Tax Officer, Sector IX, Kanpur v. Darling Dairy Products and another, (1994) 94 STC 93...Company v. State of Kerala, (2000) 119 STC 321 this Court held that it is open to the State to withdraw a general exemption by inclusion of entry in the Schedule enumerating goods the sale whereof...
...Kerala Distilleries and Allied Products Ltd. v. Asstt. Commr. (Assessment) (I) (2000) 117 STC...Ltd. v. State of Rajasthan (2001) 121 STC 54 (Raj) and Jindal Strips Ltd. v. State of Haryana (2002) 19 PHT...553 (Ker) in the following terms: (STC p. 580, para 44)The manufacture and the sale of liquor are the exclusive privilege of the State and the State, by the...
...(2000) 119 S.T.C 553 [Kothari Products Ltd. v. Government of An...-Heading 24.40, in accordance with the decision in 119 S.T.C 553 (supra).7. Therefore, according to the petitioners, the judgment in 119 S.T.C 553 (supra...general understanding. It is the judgment in 119 S.T.C 553 (supra) that catalysed this challenge. During the relevant period, Note-3 under Chapter 21 of the CET Act defined ‘Pan Masala...