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1971 (9) TMI 158

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..... g so, it cannot be denied that those gloves had to be used in the course of manufacture. - Civil Appeal No. 2340 of 1968, - - - Dated:- 9-9-1971 - HEGDE K.S. AND GROVER A.N. JJ. M.C. Chagla, Senior Advocate (D.N. Mukherjee, Advocate, with him), for the respondent. B. Sen, Senior Advocate (S.C. Majumdar, G.S. Chatterjee and Sukumar Basu, Advocates, with him), for the appellant. -------------------------------------------------- The judgment of the court was delivered by HEGDE, J.- This appeal by special leave arises from a judgment of the High Court of Calcutta in a reference made to it under section 21(3) of the Bengal Finance (Sales Tax) Act, 1941 (6 of 1941). That was a reference made by the Board of Reven .....

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..... chasing dealers purchased for the purpose of the same being used by their workers while being engaged in work in the factories. He, by his order, dated 4th December, 1957, observed that the purchase of hand gloves could not be called as being required for the purpose of manufacture of goods for sale, and, accordingly, disallowed the dealer's claim for exemption of Rs. 72,250-11-0. That order was affirmed by the Assistant Commissioner of Commercial Taxes in appeal as well as by the Board of Revenue. Thereafter the assessee-company filed a petition under section 21(1) of the Act asking the Board of Revenue to refer certain questions of law to the High Court. The Board refused to refer these questions. Dissatisfied by the order of the Board, t .....

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..... ) to the extent relevant for our present purposes reads: "5. (2) In this Act the expression 'taxable turnover' means in the case of a dealer who is liable to pay tax under section 4, that part of his gross turnover during any period which remains after deducting therefrom - (a) his turnover during that period on......... (ii) sales to a registered dealer of goods of the class or classes specified in the certificate of registration of such dealer, as being intended for resale by him, or for use by him in the manufacture of goods for sale or for use by him in the execution of any contract." We have now to find out what exactly is the meaning of the expression "for use by him in the manufacture of goods for sale". Identical words are u .....

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