Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
HC held that pineapple slices, pineapple tidbits and fruit cocktail preserved in sugar syrup and canned in vacuum containers are not "fresh fruits" within Entry A-23 of the Bombay Sales Tax Act. It distinguished the SC decision in Pio Food Packers as confined to the question of "consumption" in manufacture and not to tariff classification of "fresh fruits". Emphasizing that "fresh" is a limiting term excluding canned or preserved products, HC ruled that such goods fall outside Entry A-23 and are liable to tax under the appropriate taxable entry. The Tribunal's contrary view was set aside, and the Reference answered in favour of Revenue against Assessee.
HC held that pineapple slices, pineapple tidbits and fruit cocktail preserved in sugar syrup and canned in vacuum containers are not "fresh fruits" within Entry A-23 of the Bombay Sales Tax Act. It distinguished the SC decision in Pio Food Packers as confined to the question of "consumption" in manufacture and not to tariff classification of "fresh fruits". Emphasizing that "fresh" is a limiting term excluding canned or preserved products, HC ruled that such goods fall outside Entry A-23 and are liable to tax under the appropriate taxable entry. The Tribunal's contrary view was set aside, and the Reference answered in favour of Revenue against Assessee.
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