Commissioner of Sales Tax Vs. Tikhan Lal Mela Ram. - Court Judgment
|Court||Allahabad High Court|
|Case Number||S.T.R. No. 324 of 1974
|Appellant||Commissioner of Sales Tax|
|Respondent||Tikhan Lal Mela Ram.|
|Cases Referred||Meerut vs. Commissioner of Sales Tax|
- 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.c. s. p. singh, j. - the question referred is concluded by two decisions of this court in m/s. punjab coal store, meerut vs. commissioner of sales tax, u.p., and commissioner of sales tax, u.p. vs. m/s. amar nath. we accordingly answer the question by saying that charcoal is included in the term coal. the department is entitled to costs which is assessed at rs. 100/- and counsel fee also at the same figure.
C. S. P. Singh, J. - The question referred is concluded by two decisions of this Court in M/s. Punjab Coal Store, Meerut vs. Commissioner of Sales Tax, U.P., and Commissioner of Sales Tax, U.P. vs. M/s. Amar Nath. We accordingly answer the question by saying that charcoal is included in the term coal. The Department is entitled to costs which is assessed at Rs. 100/- and counsel fee also at the same figure.