Court : Madhya Pradesh
Reported in : 1996(0)MPLJ7
..... construed not in any technical or scientific sense, but they must be understood as used in common parlance and in commercial language.9. the insecticides act, 1968 is intended to regulate activities in connection with insecticides. section 3(a) defines insecticides as :'(e) 'insecticide' means -(i) any substance specified in the schedule; or(ii) such other substances (including fungicides and weedicides) as the central government may, after ..... controverted by the revenue according to which b.h.c. 50% w.d.p. is an insecticide coming under the provisions of the insecticides act, 1968 and is not medicine coming under rule 24(ii)(a), or drugs and cosmetics act, 1940, or the medicine and toilet preparations (excise duties) act, 1955, (no. 16 of 1955). it has to be noticed that the expression 'medicine' or .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2003(4)MPLJ569; [2004]134STC43(MP)
..... of sale of what is known in the market 'mosquito and insect repellents'. according to the petitioner the product being regarded as insecticide under the insecticide act, it be taxed as insecticide under the commercial tax act. the departmental authorities (assessing as well as revisionary one) have taxed the product under the entry 'mosquito and insect repellants'.3. ..... these entries in the act from time to time reads as under in schedule ii [part iv at item no. 4] :11. mosquito and ..... residuary entry. in other words, the general or/and residuary entry can be brought in aid only when there is no specific entry available under the act. this principle will squarely apply to the facts of the case.5. it is not in dispute that petitioner sells mosquito repellant by and under the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1981]130ITR73(MP)
..... this question was raised in that application ; but that application was rejected and in the petition which the petitioner-assessee filed before the high court under section 256(2) of the i.t. act, 1961, this question is specifically raised and, therefore, this court by its order dated 13th august, 1973, directed the; tribunal to make a reference ..... cannot be objected to. 6. on merits the learned counsel for the petitioner contended that although the authorities felt that income earned by m/s. dyestuffs and insecticides was the income of the assessee yet it could not be said that the assessee had the necessary intent of concealment of this income. it was a debatable ..... that the tribunal has made the reference under the direction of this court and, therefore, the matter cannot be considered again. in cit v. smt. anusuya devi : [1968]68itr750(sc) , their lordships of the supreme court considered this question and held (p. 756):'we find it difficult to uphold the view of the calcutta high court .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2003(97)FLR874]; 2003(2)MPHT65; 2003(2)MPLJ555
..... like. (8) coke over by-products. (9) coal-tar distillation products like, naphthalene, anthracene and the like. (10) explosives including gunpowder and safety fuses. (11) insecticides, fungicides, weedicides and the like. (12) textile auxiliaries, (13) sizing materials including starch. (14) miscellaneous chemicals. from the definition of item no. 19 itself it is ..... may be specified in, such notification. first notification was issued on 31-12-1960. the notification provides that ail the provisions of the said act other than sections 1 and 112 shall come into force on 31-12-1960 in respect of undertakings in the industries specified in the schedule below wherein the ..... works, jamul v. president, state industrial court, m.p., indore and ors., reported in 1968 mplj page 95, the division bench of this court has held that the notification issued under section 1 (3) of the act making it applicable to cement industry. workers engaged for construction of factory for manufacturing cement cannot be .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1997(1)MPLJ337
..... afterthought, as has been rightly concluded after appreciation of evidence by the learned trial court.13. accordingly, it is established that deceased ranjana had consumed poisonous insecticide 'rogor; (organo-phosphorus substance) due to which she ultimately died on 23-3-1992. it is thus clear that deceased ranjana after about 3 ..... the viscera of deceased ranjana, which was sent for chemical analysis. the report (ex.p/22) of chemical analyst confirmed the presence of poisonous organo-phosphorus insecticide in the viscera.8. after completion of other usual formalities of investigation, charge-sheet against the accused/appellant as well as acquitted co-accused biharilal, taradevi, ..... cruelty or harassment soon before her death in connection with the demand or 'dowry', as defined in the dowry prohibition act and it has, therefore, been urged that the offence punishable under section 304b of the indian penal code is not made out against the accused/appellant. as against this, the learned counsel .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1997CriLJ1005
..... afterthought, as has been rightly concluded after appreciation of evidence by the learned trial court.13. accordingly, it is established that deceased ranjana had consumed poisonous insecticide 'rogor' (organo-phosphorus substance) due to which she ultimately died on 23-3-1992. it is thus clear that deceased ranjana after about 3 years ..... the viscera of deceased ranjana, which was sent for chemical analysis. the report (ex.p/22) of chemical analysis confirmed the presence of poisonous organo-phosphorous insecticide in the viscera.8. after completion of other usual formalities of investigation, charge-sheet against the accused/ appellant as well as acquitted co-accused biharilal, taradevi, ..... cruelty or harassment soon before her death in connection with the demand of 'dowry', as defined in the dowry prohibition act and it has, therefore, been urged that the offence punishable under section 304b of the i.p.c. is not made out against the accused-appellant. as against this, the learned counsel .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1981]128ITR265(MP)
..... question : 'whether, on the facts and circumstances of the case, the inference could be drawn that the business done in the name and style of the dyestuffs and insecticides at indore in the relevant period belonged to the assessee and was not the business of his nephew, shri yogesh trivedi ?'2. it appears that initially when the ..... facts found by the tribunal. the high court and the supreme court, in an appeal against the judgment of the high court given in a reference under section 66 of the act, are not constituted courts of appeal against the order of the tribunal. these courts only exercise advisory jurisdiction in such references. the high court in a ..... no question of law arises and, therefore, this court is not bound to answer the reference. learned counsel placed reliance on the decisions in cit v. smt. anusuya devi : [1968]68itr750(sc) and rameshwar prasad bagla v. cit : [1973]87itr421(sc) .7. in rameshwar prasad bagla v. cit : [1973]87itr421(sc) their lordships of the supreme court .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1962MP128
..... part of the legislature or the executive. it is, therefore, unnecessary to consider the question of the validity of sections 7 and 8 of the act.7. the contention that motor trucks, stationery, furniture, medicines, insecticides etc. are goods of the class mentioned in section 8(3)(b) read with rule 13 is unsound. admittedly the goods which the petitioner company purchases are not ..... intended for resale. there is, therefore, no question of the applicability of section 8(3)(a). as the goods purchased are .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1990]67CompCas45(MP)
..... away from the affairs of the company. the next grievance is that the goods pledged with the state bank of india were utilised in the manufacture of insecticides without the consent or knowledge of the bank and the sale proceeds were not credited to the bank account. no particulars have been given to substantiate this ..... the partnership firm, 'durga pesticides', together with all the assets and liabilities of that business and to carry on that business of manufacturing and selling of pesticides, insecticides and other plant protection chemicals. the other objects of the company are set forth in the memorandum of association of the company. the petitioners and respondent no. 1 ..... appellants in order to bring the dispute to an end for all time.8. this appeal is against rejection of the company petition under sections 397 and 398 of the companies act. section 397 gives relief in case of oppression and the petitioner has to show that the affairs of the company are being conducted in a manner .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1981]48STC54(MP)
..... . spirit of turpentine is used as a solvent for waxes and polishes and as an intermediate in the preparation of synthetic camphor, synthetic pine oil, oil additives, insecticides, and synthetic resins.a purified form of oil of turpentine (oleum terebinthinae) is used as a constituent of stimulating liniments for sprains and bruises, whereas the oil ..... 39. all kinds of petroleum products and mineral oils including kerosene oil except those which are liable to tax under the madhya pradesh sales of motor spirit and lubricants taxtation act, 1957.the board of revenue considered the meaning of the word 'turpentine oil' as given in webster's third new international dictionary, 1961 edition, and of the word ..... r.k. vijayvargiya, j.1. by this reference under section 44(1) of the m. p. general sales tax act, 1958 (hereinafter referred to as the act), the board of revenue has referred the following question of law for the opinion of this court :whether mineral turpentine falls under entry no. 39 .....
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