M/S.Mamta Surgical Cotton Industries Vs. Asstt. Commnr.(Anti-evasion), Bhilwara

Decided On : Jan-23-2014

Court : Supreme Court of India

LAW: the CST Act, Section 2(27, Section 15, the CST Act, the Constitution Bench, Section 2(e-1, the CST Act, Section 14

ORG: THE SUPREME COURT OF INDIA CIVIL, Versus, Respondent(s, |M/s Mamta Surgical Cotton, Versus, Respondent(s, OF2005|M/s Mamta Surgical Cotton, Versus, Respondent(s, ORDER1, the High Court, S.B. Civil Sales Tax Revision, the High Court, the Rajasthan Tax Board, the Central Sales Tax Act, the Assessing Authority, the First Appellate Authority, the Rajasthan Tax Board, Board, The Board, Court, the First Appellate Authority, Board, the High Court, S.B. Civil Sales Tax Revision, The High Court, the Tax Board, Court, CST, P) Ltd., Act, Court, Sterling Foods, CST, Pio Food Packers, Supp, the High Court, CST, the High Court, the State Government, |1992, |“and Absorbent Cotton, I.P., |(Amend-men|diate |added, |176, I.P., Central, I.P. &, State, the State Government, the State Government, Court, Empire Industries Limited and Ors, v. Union of India and Ors, Court, the Indian Courts, Privy Council, Court, CCE, Osnar Chemical, P) Ltd., Crane Betel Nut Powder Works, Customs &, CIT, Union of India, Supp SCC652 Saraswati Sugar Mills, Haryana State Board, SCC418 Gramophone Co., India Ltd., Collector of Customs, CCE, Rajasthan State Chemical Works, CCE, Technoweld Industries, CCE, CCE, CCE, Union of India, CCE, CST, CST, Jagannath Cotton Co., State Level Committee, Maharashtra v. Mahalaxmi Stores, Co. Ltd., CIT, Wvg., Mills Co. Ltd., STO, CCE, State, U.P., Union of India, Delhi Cloth &amp, General Mills Co. Ltd., Court, Union of India, J.G. Glass Industries Ltd., Court, CCE, P) Ltd., Court, Tribunal, Oxford English Dictionary, Chambers 21st Century Dictionary, etc.2, East Texas Motor Freight Lines, Frozen Food Express, US49the Supreme Court, Court, Pio Food Packers, the Kerala General Sales Tax Act, Court, Commonly, Sterling Foods, Court, Court, Shyam Oil Cake Ltd., Aman Marble Industries, Court, Crane Betel Nut Powder Works, Brakes India Ltd., Kores India Ltd., CCE, Court, Fireworks Industries, Court, the U.P. Sales Tax Act, Court, Project, Surgical Absorbent Cotton, and4, MSME - Development Institute, Ministry of Micro, Small &, Medium Enterprises, Government of India, fed, the High Court, inter alia, all.33, un, the High Court, Court, Empire Industries, Court, The High Court, the High Court, the High Court, I.P., I.P., Cotton, State, I.P. &, the High Court, the High Court, Court, I.P., the High Court, not.43, I.P., I.P., The Project Report on Surgical Absorbent Cotton, The Oxford Dictionary, the Rajasthan High Court, Durga Cotton Industries Vs, Rajasthan and Ors, I.P., Court, I.P., jargon, Court, Court, the South Gujarat Roofing, Tiles Manufacturers Association, SCC601, Court, Statutory Interpretation, RBI, Peerless General Finance &, Investment Co. Ltd., Court, Karnataka Power Transmission Corpn, Customs, P) Ltd., U.P. Power Corpn., NTPC Ltd., SCC371 Associated Indem Mechanical, W.B. Small Industries Development Corpn., Mahalakshmi Oil Mills, A.P., Bharat Coop, Bank (Mumbai) Ltd. v., Employees Union, I.P., I.P., the High Court, the High Court, the High Court

PERSON: Rajasthan, Appellant(s, Bhilwara, Rajasthan, Rajasthan, Appellant(s, Bhilwara, Rajasthan, Rajasthan, Appellant(s, Bhilwara, Rajasthan, Ajmer, Shri V. Giri, Lal Kunwa, |F.4, |F.4, | |1995-96, |F.4, Darling, KB352as, Jai Bhagwan Oil &amp, Flour Mills v. Union, Tara Agencies, Coco Fibres, Supp, Cotton Spg, Kiran Spg, Park Leather, Supp, Devi Das Gopal Krishnan v. State of, S.R. Tissues, Shri Giri, Bench, follows:“5, Lal Kunwa Stone Crusher, Shri Giri, soda ash, manufacture&quot, notification.37, Shri Giri, F.4, S.O. No.8, Assessment Years, Encarta, Item, Watson, Dilworth, G.P. Singh, thus:“, Dilworth, Dilworth, Sukhdeobabu, J.[S.A. BOBDE].

DATE: 7085-7093, 7094-7097, 2002, 23.01.2003, 28.06.2002., 1994, 1956, 1992-93, 1998-99, years, the assessment years, 2002, the assessment year 1992-93, 2000, 1986, 1980, the assessment years, 1992-1993, 1998-1999, years, 56, 1956, |1997-98, |1999-2000, each Assessment Year, Year 1992-93 14, the Assessment Year 1992-93, 1906, 2012, 2009, 2007, 2007, 1986, 1992, 2000, 1991, 2003, 2005, 2005, 2005, 1968, 1990, 1992, 1995, 1998, 2003, 2001, 1965, 1988, 2001, 1963, 1998, 1967, 2005, 1963, 1997, 2005, 1987, 1948, December 2010, Years 1993-94, Years 1993-94 to 1999-2000, the relevant years, the year 1993, the Assessment Year 1995-96, 1956, years 1996-97, 1997-98, 1998-99, 27, 16, the year 1993, the Assessment Year 1992-1993.42, 1994, 27.6.1990, Year 1992-93, Stamps, 1899, 49, 1976, 2010, 1987, 2009, 2012, 2007, 2007, years 1993-94, years 1993-1994, the assessment year 1992-93, years 1993-94, JANUARY23 2014

GPE: Rajasthan, Karnataka, |Cotton, |Cotton, United States of America, No.12.40, Gujarat, NEW DELHI

CARDINAL: 509, 512, 28.03.2000.5, 28.06.2002.7, 16, 3, 3, 12, seven, 7, |1993-94, 2, 16, 8), 11, 69, 1, |1998-99, 14, 4, 13, 16, 17, 2, 2, 14, 4, 6, II, 1, 1, 4, 11, 1, 1, 1, 3, 4, 1, 5, 8, 7, 1, 2, 1, 19, 2, two, 3, 6, 22, one, 1, 24, 351, three, one, one, 10, 1, 1, 30, 3, about 3-4 hours, 31, four, 16, 56, 16, 29, 16, 1, 1, three, 4, 50, 181, 51, 1, 1, 2, 3, 52, 3, 53, 4, 1, 3, 4, 1998- 1999.56

PERCENT: 4%, 4%, 4%, 4%, 4%, 4%

FAC: F.4 (

NORP: |waste”, Central Excise

PRODUCT: |29, Central Excise, SCC310

QUANTITY: 126 | |

WORK_OF_ART: SCC525 J.K., Collector of Central Excise, Cotton

ORDINAL: Firstly, secondly, First, Second, Third, Fourth, second, first, first

MONEY: 4 per cent

LANGUAGE: English