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TMI Blog1974 (6) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... Act) is whether Mainpuri Tobacco is covered by entry No. 42 of 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ads as follows :-- "42. Tobacco, manufactured or unmanufactured, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onary, product means "a think produced : a result a work : 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' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les in question is known in the market as Mainpuri tobacco. 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 pri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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