Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1985 (4) TMI 339

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tate Government published notification of the State Government published in the A. P. Gazette dt. 7-11-1978 is valid. 2. The writ petitioners are dealers i dry fish. A notice was issued to the petitioners by the Agricultural Market Committees, Itchpuram, asking them to obtain necessary licence by paying the necessary fee under S. (91) (7(1)?) of the Act on the ground that they were carrying on business of purchase and sale in agricultural produce. But the petitioners did not obtain the necessary licence and carried on their business in 1980. The petitioner sent a reply to the Agricultural Market Committee informing them that the business in dry fish does not come within the purview of the Act and therefore there was not necessity to obta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6) He Buffalo, () Sheep and 10) Goats. In group VI of the Livestock Product what are include are : 1) Raw Hides, 2) Raw skins 3) Bones, 4) Horn and Hoof, 5) Hair and wool and 6) Ghee, 'Fish' group is separated from 'livestock' group and in this group what are included are : 1) Live Fish including fish with or without life in any form (inserted by G. O. Ms. No. 406 F A, dt. 21-7-1980), 2) Dry fish and 3) live Prawn including Prawn with or without life in any form. Again under the group of 'poultry' (group VII) only Hens, Ducks, and Cocks are included. 5. A close look at the definition of 'Livestock' would at once make it clear that the definition takes within its scope and ambit only animals with life. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mon parlance, i.e., denoting class of vegetables which are grown in a kitchen garden or in a farm and are used for the table. We find it difficult to hold that in common parlance when a customer asks for 'fish' he means dry fish also. 'Fish' is understood in common parlance only as 'wet fish' with or without life. 6. The learned Government Pleader, however, invited our attention to the decision of the Supreme Court reported in Chimanlal v. State of Bombay, and attempted to garner support from the observations contained therein to the effect that cotton, ginned or unginned, continued to be cotton till it loses its identity by some chemical or industrial process. So long as the identity is not lost, the fact that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates