1971 (9) TMI 168

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....t order (annexure I) for the quarters ending 30th June, 1967, and 30th September, 1967. Petitioner's case is that bidis are not exigible to sales tax and, as such, the assessment is contrary to law. Petitioner prays for issuing a writ of certiorari to quash the impugned assessment order and for issuing a writ of mandamus restraining the opposite party from realising the tax assessed. The learned standing counsel contends that hand-made bidis are liable to sales tax. 2.. Relevant law and the notifications thereunder may be noticed. 3.. Notification No. 33925 C.T.A. 130/57-F. (hereinafter to be referred to as 1957 notification) dated 30th December, 1957, runs thus: "In exercise of the powers conferred by section 6 of the Orissa Sales....

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....made in the notification of the Government of Orissa in Finance Department No. 33925 C.T.A. 130/67-F. dated the 30th December 1957, namely:   AMENDMENT 1.. For the existing entry in column (2) against SI. No. 35 of the schedule to the said notification the following shall be substituted: 'Tobacco as defined in section 2(c) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957.' This amendment shall take effect from the 1st July 1967." 5.. Section 2(c) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957), hereinafter to be referred to as 1957 Central Act, runs thus: "2. Definitions.-In this Act,- (c) the words and expressions 'sugar', 'tobacco', 'cotto....

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....es the meaning of   "tobacco" as defined in item 4 of the First Schedule of the 1944 Central Act. This definition is very wide and comprehensive. It includes any form of tobacco whether cured or uncured and whether manufactured or not. 8.. Section 2(f) of the 1944 Central Act defines "manufacture". It runs thus: "2. Definitions.-In this Act, unless there is anything repugnant in the subject or context- (f) 'manufacture' includes any process incidental or ancillary to the completion of a manufactured product; and (i) in relation to tobacco includes the preparation of cigarettes, cigars, cheroots, biris, cigarette or pipe or hookah tobacco, chewing tobacco or snuff." Thus the definition of "tobacco" in item 4 of the ....