1981 (3) TMI 67

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....SHARMA J.-At the instance of the Commissioner of Income-tax, M. P., Bhopal, the Appellate Tribunal, Indore Bench, Indore, under s. 256(1) of the I.T. Act (hereinafter referred to as " the Act "), has referred the following question for our opinion: " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the business in the manufactur....

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....s entitled to all the benefits admissible under the I.T. Act. The ITO rejected the assessee's contention by holding that straw-board was not covered by the term " paper and pulp ". The assessee went in appeal before the AAC, but he also did not accept the assessee's contention. The assessee, therefore, raised this question in the second appeal before the Appellate Tribunal. The Tribunal, follow....

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.... Bombay v. Hospital Mazdoor Sabha, AIR 1960 SC 610, 614). The addition of the words " including newsprint " cannot be held to give a limited meaning to the word " paper ". The word " paper " has not been defined in the Act. It being a taxing statute, the meaning of this is not to be understood in any technical sense but as in common parlance. The addition of the words " including newsprint " in....

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....fast running. The manufactured paper is ordinarily thin and fine whereas the straw-board is thick and rough. " In view of the decision in Straw-Board Mfg. Co. Ltd.'s, case [1975] 98 ITR 78 (P & H), with which we respectfully agree, we do not find it necessary to go further on this question, and would answer the question as follows : On the facts and in the circumstances of the case, the Appe....