TMI Blog1974 (6) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... Sch. I and consequently exempt from tax. This order will govern all these three appeals mentioned above. 2. Appeal Nos. 313-IV/74 and 220/IV/74 are second appeals by Mishra Tambakhu Bhandar (hereinafter called appellant No. 1) in respect of their assessment under the Act for part of the year 1971-72 (from 7th Jan., 1972 to 31st march, 1972) and for the year 1972-73. Appellant NO. 1 is a dealer i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctured, cured or uncured and tobacco products including cigarettes, cigars, cheroots and bidis." 5. This point has already been decided by the Tribunal in Appeal No. 2-PBR/75, Jagdish Stores vs. Commissioner of Sales Tax (Order passed on 16th July, 1975), and following the decision of the Allahabad High Court in Sales tax Reference No. 573 of 1966, it has been held that Mainpuri tobacco is a pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k : offspring : a quantity got by multiplying (math), a substance obtained from another by chemical change (chem)." Thus the question would be whether Mainpuri tobacco is a think produced from tobacco. It is quite clear that it is so. In fact Mainpuri tobacco is tobacco specially prepared for chewing, and for this purpose supari and chuna are added to it. The end product is utilised by tobacco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bacco. Under these circumstances there should be no difficulty in treating Mainpuri tobacco as a product of tobacco." 10. The High Court of Orissa too had occasion to decide a similar question and in Jagabandhu Roul vs. State of Orissa (26 STC 234) they have held that there was no clear cut definition of tobacco product. However, a reasonal principle in this regard could be laid down in the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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