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Commissioner of Sales Tax Vs. Mango Mal Nanak Ram. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAllahabad High Court
Decided On
Case NumberS.T.R. No. 448 of 1973
Reported in(1978)7CTR(All)225
AppellantCommissioner of Sales Tax
RespondentMango Mal Nanak Ram.
Excerpt:
- interpretation of statutes definition clause: [markandey katju & h.l. dattu, jj] meaning given to an expression in one statute cannot be applied to another statute.r. r. rastogi, j. - the question referred is directly covered by a decision of this court in the case of commissioner of sales tax u.p. vs. m/s. mango mal nanak ram, rawatpara.2. we accordingly answer the question, by saying that white cement is included in the term 'cement' as used in the notification no. st-6438/x - 10-12-1962 dated 1-12-1962 and is taxable at the rate of 7%. in the circumstances, parties shall bear their own costs. counsels fee is assessed at rs. 100/-.
Judgment:

R. R. Rastogi, J. - The question referred is directly covered by a decision of this Court in the case of Commissioner of Sales Tax U.P. vs. M/s. Mango Mal Nanak Ram, Rawatpara.

2. We accordingly answer the question, by saying that white cement is included in the term 'Cement' as used in the Notification No. ST-6438/X - 10-12-1962 dated 1-12-1962 and is taxable at the rate of 7%. In the circumstances, parties shall bear their own costs. Counsels fee is assessed at Rs. 100/-.


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