MAMTA SURGICAL COTTON INDUSTRIES, RAJASTHAN Vs. ASSISTANT COMMISSIONER, BHILWARA, RAJASTHAN
LAWS(SC)-2014-1-79
SUPREME COURT OF INDIA (FROM: RAJASTHAN)
Decided on January 23,2014

Mamta Surgical Cotton Industries, Rajasthan Appellant
VERSUS
Assistant Commissioner, Bhilwara, Rajasthan Respondents


Referred Judgements :-

MCNICHOL AND ANOR V. PINCH [REFERRED TO]
CST V. PIO FOOD PACKERS [REFERRED TO]
EMPIRE INDUSTRIES LIMITED AND ORS. V. UNION OF INDIA AND ORS. [REFERRED TO]
UJAGAR PRINTS (II) V. UNION OF INDIA [REFERRED TO]
J K COTTON SPINNING AND WEAVING MILLS CO LIMITED VS. SALES TAX OFFICER KANPUR [REFERRED TO]
SOUTH BIHAR SUGAR MILLS LIMITED TATA CHEMICALS LIMITED BOMBAY VS. UNION OF INDIA [REFERRED TO]
STERLING FOODS A PARTNERSHIP FIRM VS. STATE OF KARNATAKA [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE BOMBAY II VS. KIRAN SPINNING MILLS [REFERRED TO]
LAMINATED PACKINGS PRIVATE LIMITED VS. COLLECTOR OF CENTRAL EXCISE GUNTUR [REFERRED TO]
DEPUTY COMMISSIONER OF SALES TAX LAW BOARD OF REVENUE TAXES ERNAKULAM VS. COCO FIBRES [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE JAIPUR COLLECTOR OF CENTRAL EXCISE INDORE COLLECTOR OF CENTRAL EXCISE INDORE VS. RAJASTHAN STATE CHEMICAL WORKS DEEDWANA RAJASTHAN: SUNDERSON MINERALS LTD [REFERRED TO]
SARASWATI SUGAR MILLS VS. HARYANA STATE BOARD [REFERRED TO]
COMMISSIONER OF SALES TAX ORISSA VS. JAGANNATH COTTON COMPANY [REFERRED TO]
ASHIRWAD ISPAT UDYOG VS. STATE LEVEL COMMITTEE [REFERRED TO]
GRAMOPHONE COMPANY OF INDIA LIMITED VS. COLLECTOR OF CUSTOMS CALCUTTA [REFERRED TO]
COMMISSIONER OF SALES TAX U P VS. LAL KUNWA STONE CRUSHER PRIVATE LIMITED [REFERRED TO]
PARK LEATHER INDUSTRY PRIVATE LIMITED VS. STATE OF UTTAR PRADESH [REFERRED TO]
ASPINWALL AND COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX ERNAKULAM [REFERRED TO]
STATE OF MAHARASHTRA VS. MAHALAXMI STORES [REFERRED TO]
METLEX INDIA PRIVATE LIMITED VS. COMMISSIONER OF CENTRAL EXCISE NEW DELHI [REFERRED TO]
SHYAM OIL CAKE LTD VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]
CRANE BETEL NUT POWDER WORKS VS. COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE [REFERRED TO]
COMMISSIONER OF INCOME TAX KERALA VS. TARA AGENCIES [REFERRED TO]
JAI BHAGWAN OIL AND FLOUR MILLS VS. UNION OF INDIA [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE BANGALORE VS. OSNAR CHEMICAL PVT LTD [REFERRED TO]
AMAN MARBLE INDUSTRIESP LTD VS. COLLECTOR OF CENTRAL EXCISE, JAIPUR [REFERRED TO]
COLLECTOR OF CENTRAL EXCISE VS. TECHNOWELD INDUSTRIES [REFERRED TO]





JUDGEMENT

- (1.)These appeals are directed against the common judgment and order passed by the High Court of Rajasthan in S.B. Civil Sales Tax Revision No. 932 of 2002 and connected matters, dated 23.01.2003. By the impugned judgment and order, the High Court has opined that "surgical cotton" is a commercially different commodity from 'cotton' and accordingly confirmed the order passed by the Rajasthan Tax Board, Ajmer in Appeal Nos. 509 to 512 of 2001, dated 28.06.2002.
Facts:

(2.)The Appellant is a partnership firm registered as a dealer both under the Rajasthan Sales Tax Act, 1994 (for short, "the Act") and the Central Sales Tax Act, 1956 (for short, "the CST Act"). The Appellant carries on the business of processing the cotton and transforming it into surgical cotton.
(3.)The assessment years in question are 1992-93 to 1998-99. The Assessee purchases cotton after paying tax at the rate of 4% and thereafter process it into surgical cotton for sale.


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