9911796707
TMI Blog1997 (3) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... nd order dated August 7, 1996 (annexure P-4), dated August 8, 1996 (annexure P-5) issued by respondent No. 5 and order dated August 9, 1996 (annexure P-7), issued by respondent No. 6 may be quashed. The petitioners have also prayed that the respondents may be directed to cancel Form No. 27C issued by them. The petitioners are carrying on the business of tendu leaves popularly known as bidi leave ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... centres, drying the same by solar energy, classification/gradation of bidi leaves, putting them in the bags and, thereafter, their transportation. This, according to the petitioners, amounts to processing. Therefore, it is contended that a certificate in Form No. 27C should be issued. The respondent, State of Madhya Pradesh, has declined to grant certificate on the condition that this procedure d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcept sprinkling of water so as to avoid breaking of leaves and sorting of leaves which are of poor quality. Thereafter, the leaves are packed and dried from both sides. After processing and drying, the bundles are collected and kept in heaps. After this, it is examined whether the dried leaves are soft enough for the manufacturing of bidis. If they are not so soft, then again water is sprinkled o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Storage Pvt. Ltd. [1994] 191 ITR 656 has taken the different view. Therefore, the decision in Purshottamdas Somabhai [1980] 13 VKN 1 is no more good law. Shri Nema, learned counsel for the petitioners, submitted that in other States, like---Andhra Pradesh, Maharashtra and Bihar, this process of collection and pruning of tendu leaves has been treated to be "processing". That may be so; but so f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
