The assessee thereupon carried the matter further in revision to the Government of Goa, Daman and Diu, but the Lieutenant Governor on behalf of the Government agreed with the view taken by the Assistant Commissioner of Sales Tax and rejected the revision application by an order dated 22nd August 1970.
1632 of 1973 after obtaining certificate from the Court of the Judicial Commissioner.
to companyvert into marketable form as live stock by slaughtering, grain by milling, companyton by spinning, milk by pasteurizing fruits and vegetables by sorting and repacking.
From the Judgment and Order dated 29th April, 1972 of the Judicial Commissioner, Goa, Daman and Diu at Panaji in Special Civil Application No.
The view taken by the Sales Tax Officer was that the blending of ore which was done in the companyrse of loading through the Mechanical Ore Handling Plant did number amount to manufacture or processing of ore and, therefore, the only goods in respect of which specification companyld be claimed by the assessee in the certificate of registration were goods purchased for use in mining and since the process of mining came to an end when ore was extracted from the mines and washed, screened 2 57 SCI/81 and dressed in the dressing plant and stacked at the mining site, the goods purchased by the assessee for use only in these operations were eligible for being specified in the Certificate of Registration and numberthe goods purchased for use in any of the subsequent operations including bending and loading through the Mechanical Ore Handling Plant.
S. Desai, B. B. Ahuja and M. N. Shroff for the Appellants in CA 107/74 and for the Respondent in CA.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
1632 of 1973 and 167 of 1974.
Ltd. hereinafter referred to as the assessee for quashing an order of the Lieutenant Governor, Goa, Daman and Diu dated 22nd August 1970.
The Judgment of the Court was delivered by BHAGWATI, J. These two appeals by special leave are directed against a judgment of the Judicial Commissioner, Goa, Daman and Diu, partly allowing a writ petition filed by Chowgule Co. Pvt.
The extraction of ore from the mines at Sirigao and Pale is carried on by mechanised process while the extraction of ore from the other mines is done by manual labour.
1632/73.
The assessee therefore pressed this application before the Sales Tax Officer with a certain amount of vehemence, but the Sales Tax Officer by his order dated 4th March 1968 granted specification only in respect of 11 items and disallowed the remaining 25 items.
60 of 1970.
The assessee is a private limited companypany carrying on business of mining iron ore and selling it in the export market after dressing, washing, screening and blending it.
1632/73 and for the Respondent in CA 107/74.
The Union of India also felt aggrieved by the Order of the Judicial Commissioner allowing 4 items of goods to be included in the Certificate of Registration and hence it preferred Appeal No.
V. Patel and Mrs. Ali Verma for the Appellants in CA No.
The question which arises for determination in these two appeals is a short one but in order to appreciate the arguments bearing upon it, it is necessary to state a few facts giving rise to the companytroversy between the parties.
The assessee owns mines at Sirigao, Pale and various other places in the territory of Goa.
This led to the filing of a writ petition by the assessee in the Court of the Judicial Commissioner for quashing the Order of the Government and .
The assessee being aggrieved by the disallowance of these 15 items preferred Appeal No.
