1974 (6) TMI 33

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.... Act, 1958 (hereinafter called the Act) is whether Mainpuri Tobacco is covered by entry No. 42 of Sch. I and consequently exempt from tax. This order will govern all these three appeals mentioned above. 2. Appeal Nos. 313-IV/74 and 220/IV/74 are second appeals by Mishra Tambakhu Bhandar (hereinafter called appellant No. 1) in respect of their assessment under the Act for part of the year 1971-7....

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....vered by Entry No. 42 of Sch. I, which reads as follows :- "42. Tobacco, manufactured or unmanufactured, cured or uncured and tobacco products including cigarettes, cigars, cheroots and bidis." 5. This point has already been decided by the Tribunal in Appeal No. 2-PBR/75, Jagdish Stores vs. Commissioner of Sales Tax (Order passed on 16th July, 1975), and following the decision of the Allahab....

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....ccording to the Chambers Twentieth Century Dictionary, product means "a think produced : a result a work : offspring : a quantity got by multiplying (math), a substance obtained from another by chemical change (chem)." Thus the question would be whether Mainpuri tobacco is a think produced from tobacco. It is quite clear that it is so. In fact Mainpuri tobacco is tobacco specially prepared for che....

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....roducts of tobacco. It is significant that the articles in question is known in the market as Mainpuri tobacco. Under these circumstances there should be no difficulty in treating Mainpuri tobacco as a product of tobacco." 10. The High Court of Orissa too had occasion to decide a similar question and in Jagabandhu Roul vs. State of Orissa (26 STC 234) they have held that there was no clear cut ....