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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Kerala HC: Tea Dealer Not Classified as Dealer in Old Shade Trees</h1> The Kerala HC allowed the petition, determining that the petitioner, a tea dealer, is not classified as a dealer in old shade trees due to irregular ... - The Kerala High Court allowed the petition, stating that the petitioner, a dealer in tea, is not considered a dealer in old shade trees based on the irregularity of such sales. The decision was influenced by the Supreme Court case State of Gujarat v. Raipur Manufacturing Co. Ltd. (1967) 19 S.T.C. 1. No costs were awarded due to the point not being raised before the Tribunal.

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