REGENT COMPUTRONICS PVT. LTD.

GUJCHEM DISTILLERS INDIA LIMITED Appellant

V/S

STATE OF GUJARAT Respondents

Referred Judgements :-

STATE OF WEST BENGAL VS. SUBODH GOPAL BOSE [CITED]
POOVERJEE B BHARUCHA VS. EXCISE COMMISSIONER AND THE CHIEF COMMISSIONER AJMER [CITED]
COMMISSIONER HINDU RELIGIOUS ENDOW MENTS MADRAS VS. LAKSHMINDRA THIRTHA SWAMIAR OF SHIRUR MUTT [CITED]
KAMESHWAR PRASAD VS. STATE OF BIHAR [CITED]
HYDERABAD CHEMICAL AND PHARMACEUTICAL WORKS LIMITED BRIGHT CHEMICALS AND PHARMACEUTICALS SHETTYS PHARMACEUTICALS AND BIOLOGICALS LIMITED NATH LABORATORIES BIOLOGICAL PRODUCTS PRIVATE LIMITED VS. STATE OF ANDHRA PRADESH [FOLLOWED]
SECRETARY GOVERNMENT OF MADRAS HOME DEPARTMENT VS. ZENITH LAMP AND ELECTRICAL LIMITED [CITED]
STATE OF RAJASTHAN VS. SAJJANLAL PANJAWAT [CITED]
HAR SHANKAR VS. DEPUTY EXCISE AND TAXATION COMMR [CITED]
P N KAUSHAL LAXMI NARAIN SHAM LAL VS. UNION OF INDIA [CITED]
SOUTHERN PHARMACEUTICALS AND CHEMICALS TRICHUR P KRISHNA WARIYAR VS. STATE OF KERALA [RELIED ON]
SYNTHETICS AND CHEMICALS LIMITED VS. STATE OF UTTAR PRADESH [REFERRED TO]
BILESHWAR KHAND UDYOG KHEDUTSAHAKARIMANDALI LIMITED VS. STATE OF GUJARAT [APPLIED]

JUDGEMENT

(1.) This is an appeal by certificate granted by the High Court of Gujarat at Ahmedabad under Articles 132(1) and 133(1)(a) of the Constitution of India. It is directed against the judgment dated 29/30th August, 1973 in Special Civil Application No. 163 of 1973.

(2.) The facts leading to this appeal are briefly as under:- The appellant is a company registered under the Indian Companies Act. It is engaged in the business of manufacturing resins, chemicals, sodium carboxy methyl, cellulose and certain other chemicals. Industrial alcohol is one of the raw materials used by the appellant company.

(3.) Though, till the year 1969, the appellant was purchasing industrial alcohol from the market. It installed its own distillery from May 1970 at Bilimora, within the State of Gujarat. This was for the purpose of manufacturing industrial alcohol from molasses.

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GUJCHEM DISTILLERS INDIA LIMITED Vs. STATE OF GUJARAT

Referred Judgements :-

JUDGEMENT

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