2020 (1) TMI 415

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....RI AND THE HONOURABLE MR. JUSTICE R. SURESH KUMAR For Appellants: Ms. Dhana Madhri, Govt. Advocate (Tax) For Respondent: Mr. P.R. Balasubramanian JUDGMENT (Judgment of the court was made by Dr.VINEET KOTHARI, J.) Learned Government Advocate appearing for the Appellant/Revenue fairly submitted that the controversy involved in this case is covered by the decision of a co-ordinate Benc....

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.... similar issue was considered with regard to 'Pesticides' and 'Insecticides', which were defined under Section 3(e) of the Insecticides Act, 1968 (Central Act), wherein the Division Bench took note of the fact that the Insecticide Act, 1968, defined fungicides and weedicides to be included in the expression 'pesticides' and held that the legislature is presumed to be aware ....

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....he Central Excise Act has no relevance in interpreting the words ''plastic laminates'' as contained in the Bombay Sales Tax Act. Reliance was also placed on the decision of the Division Bench of this Court in the case of State of Tamil Nadu vs. Hajee P.Syed Mohammed (Decd) and Anr., reported in (1993) 91 STC 195, which also considered a similar issue with regard to description of p....

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....ppellant cannot be sustained and the department was not justified in reopening the assessments already made and tax having been collected. 12. By referring to the decisions of the Hon'ble Supreme Court in the case of Government of India vs. Indian Tobacco Association, reported in (2005) 187 ELT 162 (SC), Commissioner of Central Excise, Pune vs. Pudumjee Pulp & Paper Mills Ltd., report....