Supreme Court of India
M/s Mamta Surgical Cotton Industries, Rajasthan v. Assistant Commissioner (anti-evasion), Bhilwara, Rajasthan
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above, we cannot take any exception to the impugned judgment and order passed by the High court in so far as the Assessment Year 1992-93 is concerned.
Judgment, page 24
From the headnote
RAJASTHAN SALES TAX ACT, 1994: s. 2 (27) - 'Manufacture' - 'Surgical cotton' processed from cotton - Assessment Year 1992-93 -- Entry no. 16 - "Cotton, that is to say, all kinds of cotton (indigenous or imported),· whether ginned or unginned, baled, pressed or 0 otherwise including Cotton waste" -- Assessee purchasing raw cotton by paying tax at the rate of 4 per cent - Processing it into 'surgical cotton' - Held: "Surgical cotton" is a separately identifiable and distinct commercial commodity manufactured out of raw cotton and, therefore, ceases to be cotton under Entry 16 - In the instant
Authorities it was built on
- 1987 Reserve Bank of India v. Peerless General Finance & Investment Co. Ltd. Ors. and Vice Versa
- 1979 Dadaji Alias Dina v. Sukhdeobabu & Ors.
- 1962 Union of India v. Delhi Cloth & General Mills
- 1967 Devi Das Gopal Krishnan & Ors. v. State of Punjab & Ors.
- 2009 Karnataka Power Transmission Corpn. & Anr. v. Ashok Iron Works Pvt. Ltd.
- 2002 State of Maharashtra v. Mahalaxmi Stores
- 1964 M/s. J. K. Cotton Spinning & Weaving Mills Co. Ltd. v. Sales Tax Officer, Kanpur and Another
- 2007 Bharat Co-operative Bank (mumbai) Ltd. v. Co-operative Bank Employees Union
- 2007 M/s. Associated Indem Mechanical P. Ltd. v. West Bengal S.S.I.D.C. Ltd. and Ors.
- 1991 Collector of Central Excise, Jaipur Etc. Etc. v. Rajasthan State Chemical Works Deedwana Rajasthan Etc.etc
- 2001 M/s. Aspinwall and Co. Ltd. v. The Commissioner of Income-tax, Ernakulam.
- 2005 Commissioner of Central Excise-i, New Delhi v. M/s. S.R. Tissues Pvt. Ltd. and Anr.
- 2004 M/s. Shyam Oil Cake Ltd. v. Collector of Central Excise, Jaipur
- 1976 South Gujarat Roofing Tiles Manufacturers Association and Anr. v. State of Gujarat and Another
- 2007 Commissioner of Income Tax, Kerala v. M/s. Tara Agencies
- 1995 Commissioner of Sales Tax, Orissa and Anr. v. Jagannath Cotton Company and Anr.
- 2001 M/s Park Leather Industry (p) Ltd. and Anr. v. State of U.P.
- 2007 M/s Crane Betel Nut Powder Works v. Commissioner of Customs & Central Excise, Tirupathi and Anr.
- 2004 M/s. Kores India Ltd., Chennai v. Commissioner of Central Excise, Chennai
- 2009 Jai Bhagwan Oil & Flour Mills v. Union of India & Ors.
- 2000 Commissioner of Sales Tax, U.P. v. M/s. Lal Kunwa Stone Crusher (p) Ltd. Etc
- 2012 Commissioner of Central Excise, Bangalore-ii v. M/s. Osnar Chemical P. Ltd.
- 1986 Sterling Foods, A Partnership Firm Represented by its Partner Shri Ramesh Dalpatram v. The State of Karnataka & Anr.
- 1991 Saraswati Sugar Mills v. Haryana State Board and Ors.
- 1990 Laminated Packings (p) Ltd. v. Collector of Central Excise, Guntur
- 1990 Dy. Commissioner of Sales Tax (law), Board of Revenue(taxes,) Ernakulam v. Coco Fibres
- 1998 Ashirwad Ispat Udyog and Ors. v. State Level Committee and Ors.
Where later benches applied it
Of those, 1 referred to
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