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Madhya Pradesh Court September 1987 Judgments

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Sep 02 1987

Satyanarayana Sharma and ors. Vs. National Mineral Development Corpora ...

Court: Madhya Pradesh

Decided on: Sep-02-1987

Reported in: (1993)IIILLJ472MP

ORDERC.P. Sen, J. 1. These 54 petitioners, working as daily rated employees, have filed this petition for regularisation of their services. Respondent No. 1, National Mineral Development. Corporation Ltd. is a Government company registered under the Companies Act. It is wholly owned and controlled by the Government of India. The company has establishments at various places, including Bailadila Iron Ore Project, Diamond Mining Project, Panna and Donimalai Iron Ore Project, Karnataka. About 10 Trade Unions are functioning in these projects. All these Unions have formed themselves into a federation, called 'All India NMDC Workers' Federation'. Respondent No. 2, Diamond Mining Project, Panna is one of the establishments of Respondent No. 1 and is engaged in mining and processing of diamond by open cast system, with the development of earth moving machineries. Diamond bearing rock is processed in an ore dressing plant through the system of crushing, grinding and winning of diamond with grav...


Sep 01 1987

Commissioner of Sales Tax Vs. Madhu Supari Co.

Court: Madhya Pradesh

Decided on: Sep-01-1987

Reported in: [1988]69STC150(MP)

R.K. Verma, J.1. This reference under Section 44(1) of. the M. P. General Sales Tax Act, 1958 (hereinafter referred to as 'the Act') is made by the Board of Revenue at the instance of the Commissioner of Sales Tax, referring the following question of law to this Court for decision :Whether, under the facts and circumstances of the case, the Board of Revenue was justified in holding that 'scented supari' and 'supari gutka' are nothing but processed betel nuts as listed under entry No. 39 of Schedule II, Part III, and liable to tax at the rate of 8 per cent and not goods falling under entry No. 1 of Parti VI of Schedule II of the M. P. General Sales Tax Act ?2. The aforesaid reference has arisen in the following circumstances :The non-applicant assessee who is a dealer in supari both scented and raw, was assessed to tax for the period 1st April, 1978 to 31st March, 1979. The non-applicant's turnover in respect of scented supari and gutka was taxed at 10 per cent under entry No. 1 of Part...


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