BROOKE BOND INDIA LTD Vs. UNION OF INDIA
LAWS(CAL)-1983-7-19
HIGH COURT OF CALCUTTA
Decided on July 14,1983

BROOKE BOND INDIA LTD. Appellant
VERSUS
UNION OF INDIA Respondents

JUDGEMENT

Dipak Kumar Sen, J. - (1.) Brooke Bond India Ltd., the petitioner No. 1, is an existing company within the meaning of the Companies Act, 1956. Satya Paul Saigal, the petitioner No. 2, is a shareholder of the petitioner No. 1. The petitioner No. 1 carries on business in tea. Purchased in India, such tea is sold by the petitioner No. 1 in India and is also exported abroad.
(2.) Production of tea in India involves the following : Tea leaves plucked from plants in the tea gardens are subjected to successive processes known as withering, rolling fermentation, firing and sorting at the factories or processing centres.
(3.) Manufactured as aforesaid, tea is packed in chests in bulk by the manufacturers and are cleared upon payment of Central Excise Duty for being sold in different auction centres.;


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