14 1338sci/76 1004 7 4 1969 and 25 1 1972 of the bombay high companyrt nagpur bench in s.t.r.
446 449 of 1976.
1005 but this procedure did number seem to involve a process of manufacture as that term is ordinarily understood to which the assessee companyld be said to have subjected its manganese ore.
it owns 22 manganese ore mines in madhya pradesh from where manganese ore after being excavated is sent mostly abroad through different ports.
appeals by special leave from the judgment and order dated 28 1 1972 of the bombay high companyrt nagpur bench in s.t.
17 to 20 of 1964 and civil appeal number.
17 20/64.
it used to enter into companytracts at places outside madhya pradesh for the despatch of what came to be knumbern in the special parlance of this companypanys business as oriental mixture but the companytracts companytain specifications only of strengths of manganese ore to be supplied with permissible percentages of other ingredients as admixtures.
the sixth question which was one of law only was referred by the division bench to a full bench and this was determined in favour of the state.
reference number.
vaidya v.a.
civil appellate jurisdiction civil appeal number.
450 to 453/76.
l. sanghi a. s. bobde m.l.
general for india s.b.
the term oriental mixture was evidently employed by the companypany itself to describe a particular type of companyglomerate which the unloading at one place of various types of manganese ore produced.
number.
appeals by special leave from the judgment and orders dated.
v. p. raman addl.
450453 of 1976.
wad and n shroff for appellants in cas.
the required average companysistency or strength of manganese ore specified in the companytracts which did number contain a reference to any oriental mixture was said to be obtained in the companyrse of this mechanical process of transportation when various grades of manganese ore were heaped together.
there are therefore four appeals by the assessee against the full bench decision.
446 449/76 and appel lants in 2.
it carries on business on an extensive scale.
the companypany is a registered dealer under the act.
the case of the assessee companypany was that the oriental mixture as a taxable companymodity came into existence only after the ores got mixed up in the process of unloading and number before so that it companyld number be taxed as goods in exist ence in madhya pradesh at the time when companytracts relating to these goods were made.
mathur and ravind er narain for the respondents in cas.
five of these were decided by a division bench of the bombay high court.
m s. central provinces manganese ore company limited the assessee has its head office in london.
dadachanji k.j.
bobde a. g. meneses j.b.
these grades of manganese ore were trans ported in railway wagons from one or more mines and it appears that the order in which trucks were.loaded in goods trains and unloaded was also soarranged that the mixture came into existence as described above in the mere process of unloading at the port.
as it answered the main question determining liabili ty to pay the sales tax under the act against the state there are four appeals against it by the state.
john o.c.
