2001 PLP 1908 (PTD)
SALES TAX and another Versus BHERAGHAT MINERAL INDUSTRIES
| Citation | 2001 PLP 1908 (PTD) |
| Forum / Court | 246 I T R 230 |
| Bench Members | S. P. Bharucha and V. N. Khare, JJ |
| Parties | SALES TAX and another Versus BHERAGHAT MINERAL INDUSTRIES |
| Primary Law | Sales tax |
Q1: What are the key laws and sections cited in 2001 PLP 1908 (PTD)?
This judgment primarily cites: Sales tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2001 PLP 1908 (PTD)?
The case was heard and decided by the 246 I T R 230 bench comprising: S. P. Bharucha and V. N. Khare, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2001 PLP 1908 (PTD) (SALES TAX and another Versus BHERAGHAT MINERAL INDUSTRIES). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- S.K. Agnihotri, Advocate for Appellants.
- Prakash Shrivastava, Advocate for Respondent.
Headnotes / Summary
(Appeal by special leave from the judgment and order, dated April 10, 1987 of the Madhya Pradesh High Court at Jabalpur in Miscellaneous Petition No.4006 of 1986).
Crushing dolomite lumps into chips and powder
Not a process of manufacture
No new commercial commodity produced -- Madhya Pradesh General Sales Tax Act, 1958 (2 of 1959), S.2(j), (r)(ii)-- Notification No.3326-1381/V-ST, dated October 11, 1977
Central Sales Tax Act, 1956. From the decision of the Madhya Pradesh High Court (see Bheraghat Mineral Industries v. Divisional Deputy Commissioner of Sales Tax (1990) 79 STC 156 (Apex.) to the effect that there was no "manufacture" as defined in section 2(j) of the Madhya Pradesh General Sales Tax Act, 1958, and Notification No.3326-1381/V-ST, dated October 11, 1977, in crushing dolomite lumps into chips and powder and the respondent was justified in deducting from his turnover of sales of dolomite chips and powder the price of dolomite lumps purchased from registered dealers, on payment of full sales tax, under section 2(r)(ii) and under the notification, the department preferred an appeal to the Supreme Court. The Supreme Court dismissed the appeal holding that crushing of dolomite lumps into chips and powder is not a process of manufacture that brings about a new commercial commodity. Bheraghat Mineral Industries v. Divisional Deputy Commissioner of Sales Tax (1990) 79 STC 156 (Appx.) affirmed.
Judgment & Decree
(Appeal by special leave from the judgment and order, dated April 10, 1987 of the Madhya Pradesh High Court at Jabalpur in Miscellaneous Petition No.4006 of 1986). ‑‑‑‑Manufacture‑‑‑Crushing dolomite lumps into chips and powder‑‑‑Not a process of manufacture
‑‑No new commercial commodity produced ‑‑ Madhya Pradesh General Sales Tax Act, 1958 (2 of 1959), S.2(j), (r)(ii)‑‑ Notification No.3326‑1381/V‑ST, dated October 11, 1977‑‑‑Central Sales Tax Act, 1956. From the decision of the Madhya Pradesh High Court (see Bheraghat Mineral Industries v. Divisional Deputy Commissioner of Sales Tax (1990) 79 STC 156 (Apex.) to the effect that there was no "manufacture" as defined in section 2(j) of the Madhya Pradesh General Sales Tax Act, 1958, and Notification No.3326‑1381/V‑ST, dated October 11, 1977, in crushing dolomite lumps into chips and powder and the respondent was justified in deducting from his turnover of sales of dolomite chips and powder the price of dolomite lumps purchased from registered dealers, on payment of full sales tax, under section 2(r)(ii) and under the notification, the department preferred an appeal to the Supreme Court. The Supreme Court dismissed the appeal holding that crushing of dolomite lumps into chips and powder is not a process of manufacture that brings about a new commercial commodity. Bheraghat Mineral Industries v. Divisional Deputy Commissioner of Sales Tax (1990) 79 STC 156 (Appx.) affirmed. S.K. Agnihotri, Advocate for Appellants. Prakash Shrivastava, Advocate for Respondent. We have read the judgment and order of the High Court under (see (1990) 79 STC 156 (MP) (Appx.) appeal and we have heard learned counsel. We are satisfied that the crushing of dolomite lumps into chips and powder is not a process of manufacture that brings about a new commercial commodity. The view taken by the High Court must, therefore, be upheld. The appeal is dismissed. There shall be no order as to costs. M.B.A./499/FC Appeal dismissed.