TMI Blog2014 (11) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... l is upheld – Decided against revenue. - TAX APPEAL NO. 4 of 2002 - - - Dated:- 13-10-2014 - MR. KS JHAVERI AND MR. K.J.THAKER, JJ. FOR THE APPELLANT : MR PRANAV G DESAI, ADVOCATE FOR THE RESPONDENT : MR PRAKASH K JANI, ADVOCATE JUDGEMENT Per: K S Jhaveri: 1. Being aggrieved and dissatisfied with the impugned judgement and order dated 11.06.2001 passed by the Income Tax Appellate Tribunal, Rajkot Bench (ITAT) in Income Tax Appeal No.1843/Ahd/1994 for the assessment year 1991-92, the revenue has preferred the present tax appeal with the following substantial question of law: Whether on the facts and in the circumstances of the case, the ITAT was justified in holding that the expression Minerals d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Bhoor Chand vs. The State of Rajasthan and Others reported in AIR 1957 Rajasthan 213 and submitted that as per the said decision the word 'mineral includes salt no matter that in certain cases it is not produced out of mines but by natural processes or surface workings. 4. Learned advocate appearing for the respondent supported the impugned order and submitted that the Tribunal has rightly held that salt cannot be considered as a mineral. He submitted that the present appeal lacks merits and therefore deserves to be dismissed. 5. We have heard learned advocates for both the sides and perused the orders passed by the CIT as well as the Tribunal. The Tribunal in the impugned judgment and order has observed that the Constitutio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udes salt. However, it is well settled that the judgement of a court must be read as a whole and the observations from the judgement have to be considered in the light of the question which were before the Court. A decision of the Supreme Court takes its colour from the questions involved in the case in which it is rendered and while applying the decision to a later case, courts must carefully try to ascertain the true principles laid down by the decision. These were the observations of the Supreme Court in the case of CIT vs. Sun Engineering Works P. Ltd. 13. In the present case we are not concerned with the Marwar Act not with condition obtaining in the ersthwile state of Marwar at the relevant time. The Income Tax Act 1961 w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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