Court : Rajasthan
Reported in : (2005)197CTR(Raj)1; [2006]283ITR486(Raj); 2004(3)WLC425
..... a tea is labelled darjeeling and darjeeling blend, it may well be made up of 5 or 17 per cent pure darjeeling with the rest comprising price reducers--medium quality or even low quality teas which nevertheless achieve a pure darjeeling flavour.'this treatise also clearly makes out that marketing of tea could mean two things. ..... nov., 1996, wherein the industries engaged in manufacture of made tea or in the process of packing or repacking were held to be eligible for registration under the small scale industries development scheme.5. learned single judge dismissed the writ petition on the ground of availability of alternative remedy and noticed that after the filing of writ ..... a new and different thing as known differently in the commercial parlance in the market where tea is transacted.2. the appellant-assesses has set up a small-scale industrial unit in the backward industrial area of banswara. the appellant's case is that it purchased tea leaves powder/granules and these tea leaves are .....
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