1998 (3) TMI 139

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..... r, that these Notices of Motion had already been disposed of and that it contested these appeals. The appeals are allowed, with costs. The judgment and order under appeal is set aside. It is made clear that the earlier orders dismissing Notice of Motion 400/92 and disposing of Notice of Motion 503/92 are the operative orders thereon.
S.P. Bharucha and V.N. Khare, JJ. [Order]. - Leave granted. 2.We shall deal with the facts of the appeal arising out of SLP (C) No. 17490/97. The appellant is engaged in the process of cotton and man-made fabrics on job work. The questions whether the processing activities constituted manufacturing and regarding the assessable value of the processed fabric were the subject matter of a writ petition filed b .....

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..... espondents' clarification application, made pursuant to the above order, was dismissed by this Court on 10th May, 1996. Pursuant thereto, the appellants wrote a praecipe (sic) to the Prothonotary claiming the interest amount. That praecipe was placed before a Division Bench, presumably because the Prothonotary had been ordered not to part with the monies until further orders. What was shown on the daily board on that day, as we have seen, was the writ petition. The application made in the praecipe was argued before the Division Bench. When, however, the judgment thereon, which had been reserved, was to be delivered, the daily board showed that it was to be delivered in Notice of Motion 400/92; and, indeed, the judgment which is now under ch .....

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..... ated and these Notices of Motion had been restored to the file; he could not say that they were. Certainly, there is no application or order placed before us which indicates that the orders of dismissal/disposal of these Notices of Motion had been sought to be vacated or had been vacated before the judgment under appeal was passed. It would, therefore, appear clear that the judgment and order under appeal was delivered on Notices of Motion which had already been dismissed/disposed of and, therefore, it is of no effect. 9.Mr. Bhat submitted that, in any event, we should leave it open to the respondents to move the High Court again on appropriate applications. Having regard to the fact that the clarification applications made by the responde .....

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