Supreme Court · 1998 INSC 410 · Decided 3 November 1998
Ashirwad Ispat Udyog and ORS. v. State Level Committee and ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 410 · [1998] SUPP. 2 S.C.R. 542
- Case number
- CIVIL APPEAL No. 12518/1996
- Decided
- 3 November 1998
- Bench
- S.P. BHARUCHA, S. RAJENDRA BABU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
SALES TAX: MP. General Sales Tax Act: Section 2(j). C "Manufacture"-Meaning-Construing of-Iron and steel scrap- Processing of-Held: Meaning of an expression construed with reference to one statute does not apply to other statutes unless the definition of the expression is similar-The steel scrap processing is manufacture-Interpretation of D Statutes. Words and Phrases: "Manufacture"-Meaning of-In the context ofS.2(j) of the MP. General Sales Tax Act. E The appellant purchased iron and steel scrap from a steel plant and cut down the scrap for being utilised by
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