Court : Uttaranchal
Reported in : [2006]148STC56(Uttra)
..... of fermentation or final roasting with charcoal for obtaining suitable flavour or colour and also the process at no point of time crossed that limit and robbed the tea leaves, the agricultural produce, of their character of being and continuing as such substantially.9. ..... as manufacture did not result into producing something different tea continued to be agricultural produce and could not be included in the assessee's ..... sales tax reported in [1980] uptc 459 in which it has been held that green tea leaves are admittedly agricultural produce. ..... cultivation and the processing were distinct items used for cultivation could not be taken to be item used for manufacture had been given in section 2(e-l) which is as under :'manufacture' means producing, making, mining, collecting, extracting, altering, ornamenting, finishing, or otherwise processing, relating or adapting any goods; but does not include such manufactures or manufacturing processes as may be prescribed ..... repealing the contention, the honourable apex court held that the purpose of the sales tax act is to levy tax on sale of goods of each variety and not the sale of the substance out of which they may have ..... this is a revision petition filed under section 11(1) of the trade tax act against the judgment and order dated april 19, 2005 passed by the trade tax tribunal ..... trade tax act is relevant, which is as under ..... tax act, 1948 ..... to the provision of section 3, every dealer who purchases any goods liable to tax under this act--...provided... .....
Tag this Judgment!Court : Uttaranchal
Reported in : 2006(3)AWC2358
..... in the immediate vicinity of the holding otherwise than on the village site, of building required for the convenient or profitable use or occupation of the holding;(e) the construction of tanks or other works for the storage of water for agricultural purposes;(f) the renewal or reconstruction of any of the foregoing works, or such alterations therein, or additions thereto, as are not of the nature of mere repairs:provided that such water channels, embankments, enclosures, temporary wells, or other ..... urban areas zamindari abolition and land reforms act, 1956 and the definition contained therein, reads as under:(1) 'agricultural area' as respect to any urban area means an area which, with reference to such date as the state government may notify' in that behalf, is:(a) in the possession of or held or deemed to be held by an intermediary as sir, khudkasht or an intermediary's grove;(b) held as a ..... savitribai sopan gujar manu/sc/0278/1999 : [1999]2scr728 , it has been observed that the provision to section 100 acknowledges the powers of the high court to hear the appeal on a substantial question of law, though not formulated by it with the object of ensuring that no injustice is done to the litigant, where such question was not formulated at the time of admission, either by mistake or by inadvertence.28. ..... for raising crops or other agricultural produce.as to the meaning of word 'holding' sub-section (16) of section 2 clarifies that it will have same meaning as contained in u.p. .....
Tag this Judgment!Court : Uttaranchal
Reported in : AIR2006Utr54
..... tenant in any of the 42 buxari villages specified in the annexure, appended hereto who was recorded in class x (1) in the khatwal of the previous agricultural year and(d) every person who in any other manner acquires the rights of a sirdar under or in accordance with the provisions of this act.19. ..... to reserve forests - the state government may constitute any forest -land or waste-land which is the property of government, or over which the government has proprietary rights, or to the whole or any part of the forest-produce or which the government is entitled, a reserved forest in the manner hereinafter provided.17. ..... of the notification is quoted below:in exercise of the powers under clause (b) of sub-section (1) of section 2 of the uttar pradesh zamindari abolition and land reforms act 1950 (u.p. ..... notification dated 16th july 1974 issued by the government under section 4/20 of the indian forest act, was violative to the provisions of law and thus nullity. ..... in any view of the case the impugned judgment and decree is not maintainable and deserve to be set aside.findingssubstantial question of law a & b.12. ..... impugned judgment and decree is not sustainable in the eyes of law.c. ..... the finding as recorded by the learned additional district judge, kashipur, district udham singh nagar are against the finding as recorded by the learned trial court and in contravention to the well established law. ..... appeal was admitted vide order dated 22-1-2003 on the following substantial question of law:a. .....
Tag this Judgment!Court : Uttaranchal
Reported in : AIR2007Utr25; 2007(1)AWC125
..... even if mohan chandra inherited the share of girish chandra, on his death, since mohan chandra also died before the commencement of hindu succession act, 1956, as is clear from the evidence on record, that it was only khasti devi (mother of mohan chandra), widow of leela nand joshi, who got possession of the ..... or badri dutt (or his sons) got partitioned share of mohan chandra from the property in suit from the rest of the share of heirs of leela nand, as such, the first appellate court has committed no error of law in decreeing the suit for joint possession of plaintiff to that extent, and decreed the suit for possession only as against defendant no. ..... on- the evidence on record that khasti devi was in possession of property in suit to the extent of one half share of girish chandra and was collecting rent from the tenants at the time of commencement of hindu succession act, 1956, and even thereafter, as such, khasti devi became full owner to the extent of said half share in the property in suit w.e.f. ..... brief facts of the case, as per the plaint case, are that leela nand joshi (s/o gauri datt joshi), father- in -law of the plaintiff, purchased the house in suit, situated in mohalla chinakhan, almora, detailed in the foot of the plaint, in the year ..... is not established on record that the land in suit is an agricultural land, which requires to be declared as abadi land. ..... , around 1940, leaving behind him his widow khasti devi, two sons-- mohan chandra and girish chandra and daughter munni .....
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