Court : Sikkim
Reported in : 2009[13]STR84
ORDERA.N. Ray, C.J.1. This is a writ application made at the instance of a proprietorship concern of the writ petitioner who is a resident with his family at Gujarat and who came to Sikkim and set up in 2006 a unit for producing Pan Masala marked '123' at a cost of a little under Rs. 3 crore.The unit employs 18 persons.2. The whole purpose of travelling the entire breadth of the country for the writ petitioner was that a unit for production of Pan Masala was economically viable in Sikkim, since the combined effect of certain Notifications including those of 2002 (Page 44) and 2003 (Page 46) purported to give exemption, amongst others, to new Pan Masala product units set up here from Central Excise for a period of 10 years from the date of commencement of production.3. A later Notification made certain exceptions in regard to the earlier two notifications granting exemption to a new industry, but those exceptions related to tobacco and tobacco related products like, cigars, cigarettes a...
Tag this Judgment!Court : Sikkim
Reported in : 2007[8]STR561; [2008]14STT242; (2009)24VST24(NULL)
ORDERA.N. Ray, C.J.1. Affidavits have not been called for although the learned Advocate General asked for time. Here the learned Advocate General is appearing as Assistant Solicitor General. Time to file affidavit was refused by me since the issue is one of pure law. This order is to be read as a sequel to the order already passed by this Court on 13-8-2007 2007 (8) S.T.R. 562 (Sikkim). The basic facts are set out there. The arguments this time centered out whether lottery tickets are goods or not. The statutory provisions which are material in this regard are extracted in my earlier order. On the authority of the Constitution Bench of the Supreme Court which delivered its judgment in the Sunrise Associates case : AIR2006SC1908 lottery tickets have to be held to be actionable claims. As such those would not be goods within the meaning of the definition clause in the Sale of Goods Act. If the lottery tickets are not goods, the writ petitioners cannot said to be rendering any service in ...
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