Court : Patna
..... processing and marketing of oilseeds;(h) recommending measures for regulating import, export or distribution of oilseeds or products of oilseeds or vegetable oils in the context of an integrated policy and programme of development of oilseeds and vegetable oils; (i) collecting statistics from growers of oilseeds, dealers in oilseeds, manufacturers of products of oilseeds and vegetable oils and such other persons and institutions as may be necessary on any matter relating to the oilseeds industry or vegetable oil industry and publishing ..... quantity of breeders' seeds, foundation seeds and certified seeds of high quality, arranging supply of inputs for the oilseeds growers, adoption of improved methods of cultivation of oilseeds and modern technology for processing of oilseeds, extension of areas under oilseeds cultivation with a view to developing the oilseeds industry and the vegetable oils industry:(e) recommending such measures as may be practicable for assisting oilseeds growers to get incentive prices, including recommending, as ..... . while the bombay act was limited to cotton markets the bihar legislature considered it expedient to cover other ..... out of the enforcement of the provisions of the bihar agricultural produce markets act, 1960 (hereinafter referred to as 'the state act') which is challenged in these proceedings. ..... case the validity of the provisions of mysore silkworm seed and cocoon (regulation of production, supply and distribution) act, 1959 (5 of 1960) was in .....
Tag this Judgment!Court : Patna
..... the nature and extent of processing may vary from case to case ; in one case the processing may be slight and in another it may be extensive; but with each process suffered, the commodity would experience a change ..... ., constitute processing and place tendu leaf-traders outside the purview of sections 44ac and 206c of the income-tax act, 1961.it is found that the operations carried out by the tendu leaf-traders do not change the nature and character of the leaves and these are performed only to maintain the leaves in a saleable and ..... cit : [1986]162itr764(bom) , the question before the bombay high court was whether the assessee was an industrial company within the meaning of section 2(6)(c) of the finance act entitled to the concessional rate of tax ..... it is no doubt true that the blending of ore of diverse physical and chemical compositions is carried out by the simple act of physically mixing different quantities of such ore on the conveyor belt of the mechanical ore handling plant ..... thus, according to the decision of the apex court, the meaning of the word 'processing' in the context of the income-tax and sales tax acts is to bring out a different substance from what the material was at the commencement of the process ..... , to convert into marketable form as livestock by slaughtering, grain by milling, cotton by spinning, milk by pasteurising, fruits and vegetables by sorting and repacking ..... . state of bombay [1960] 11 stc 698, to show that kendu leaves and bidi patties are commercially two different .....
Tag this Judgment!Court : Patna
..... in fact, from the cardinal principles referred to above, it follows that, it is sufficient if the accused is able to prove his case by the standard of preponderance of probabilities as envisaged by section 5 of the evidence act as a result of which he succeeds not because probability of the version given by him throws doubt on the prosecution case and, therefore, the prosecution cannot be said to have established the charge beyond reasonable doubt. ..... when the letter was received from the nalco requesting the extension in time of the bank guarantees, it was found that the bank guarantees had never been issued by the ..... establish affirmatively the existence of circumstances which would bring the case within a general exception and yet the facts and circumstances proved by him while discharging the burden under section 105 of the evidence act may be enough to cast a reasonable doubt on the case of the prosecution, in which event he would be entitled to an acquittal. ..... state of bombay, (1960) 3 scr 319 at p ..... , cbi, south bihar, patna in special case no.68 of 1986 arising out of r.c.case no.33 of 1986 and by judgment dated 20.12.1999, was found guilty of committing offence under section 5(1)(c) and 5(1)(d) punishable under section 5(2) of the prevention of corruption act, 1947 as also offences under sections 409 and 467 of the ipc. ..... rule of prudence as laid down by section 114(b) of the evidence act cautious that accomplishes are not worthy of credit unless he is corroborated in material .....
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